How to introduce a new wage system without conflicts with employees and problems with documents. How to transfer workers to a piece-rate wage system

As an employer, I am transferring workers from a tariff to piecework wages. Question: if in the additional agreement regarding payment I indicate that the amount of payment is specified in the local act, will this be illegal? and what fine awaits me when checking the State Tax Inspectorate?

Answer

If we are talking about prices for piecework, then they can be written down in a local act, and in the employment contract a reference to the local act can be made. This is not against the law. GIT will not hold you accountable for this.

How to calculate wages using a piece-rate wage system

If an organization establishes a piece-rate wage system, then this must be recorded in a local regulatory act, for example, in the Regulations on piece-rate wages, a collective or employment agreement. This is stated in Article 135 Labor Code RF.

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As a rule, if piece rates in an organization are standard, for example, a percentage of sales or the number of products produced, then they are reflected in the Regulations on piece rates or a collective agreement, and references are made to these documents in the employment contract.

If piece rates are strictly individual, then these rates are indicated directly in the employment contract with the employee or in an appendix to it.

Question from practice: how to include a clause on a piece-rate wage system in an employment contract with an employee

When hiring employees with a piece-rate wage system, specific prices are indicated directly in the employment contract (). However, if the organization's local documents are set to a large number of piecework rates, then in the employee’s employment contract it is enough to indicate the piecework wage system with reference to the local act that establishes piecework rates. For example, the Regulations on remuneration. At the same time, the employee must be familiarized with such a local act against his signature before signing the employment contract ().

The wording of the terms of remuneration in an employment contract may be as follows:

"4. Terms of payment

4.1. A piece-rate wage system is established for the Employee. Under the piece-rate system of remuneration, the employee is paid for the amount of products (work, services) that he produced, based on the piece-rate rates established in the Regulations on remuneration as amended on September 15, 2016, with which the employee is familiarized before signing the employment contract.” "

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How this article will help: Promptly transfer all of the company’s employees or only part of them to a new, more efficient and profitable remuneration system. We will tell you what documents to prepare for this.
What it will protect you from: From claims from inspectors and from complaints from employees.

The management of your company has decided to review the company’s remuneration system this year. For all employees or for a specific category of them, it doesn’t matter. Let's say the bosses wanted to somehow stimulate the productivity of their subordinates. And therefore, leave the time-based system for a time-based bonus system. That is, the employee’s salary will now consist of a salary and a bonus for certain results achieved. For example, for sales volume.

If your company is “simplified”

The advice given in this article will be useful to any company: even one that is located on common system taxation, and the one that is simplified.

Or they simply decided to switch to a more efficient and profitable payment method, taking into account the specifics of the work being performed. Perhaps you and the director will select some types of piecework payment. This can be a direct piece-rate system, when the salary directly depends on the volume of work performed. Or piecework-bonus, essentially similar to time-bonus. Here, in addition to payment for completed volumes, the employee is also entitled to bonuses.

Or maybe the progressive piece-rate system, in which production in excess of the norm is paid at increased prices, will seem attractive. Another option is lump sum payment. This is when they pay for work in stages or only after the employee completes it completely. It is usually convenient to pay those who were hired under fixed-term employment contracts to complete a specific task.

In general, there are many options. But in any case, changing the system of employee benefits can only be done by adjusting a number of personnel documents.

Make changes to local HR documents

So, the management made its choice - they decided on a new system of remuneration for workers. All you have to do is put this decision into practice. Of course, the new algorithm must be enshrined in the wage regulations, as well as in the collective agreement (if, of course, your company has one). This is required by Article 135 of the Labor Code of the Russian Federation.

You will also have to make changes to the staffing table. Let’s say the salary of a sales manager was 40,000 rubles. And starting this year, the management transferred such a specialist to a time-based bonus system. As a result, the basic part of the salary is now 30,000 rubles. plus a percentage of sales. It is obvious that from now on the staff will have a new salary value.

More on this topic

We wrote about what other personnel changes should be reflected in the staffing table in the article “What personnel changes should be reflected in the company’s staffing table” (published in the magazine “Glavbukh” No. 1, 2012).

Record all such changes in local papers with orders. We have shown in the sample below what a document that will update the numbers in the staffing table might look like.

All innovations in remuneration should be coordinated with employees to the maximum extent possible.

What is important: all changes in the remuneration system must be agreed with employees. Ideally, this requires signing additional agreements to already concluded employment contracts (see sample below). This way you will protect both yourself and the company’s management from claims from labor inspectors in the event of an inspection. After all, otherwise you will have to prove to the controllers that the transition, say, to piecework payment or to time-based bonuses, in which the salary generally became smaller, was caused by objective reasons. And only the written consent of the employee himself will prevent any disputes.

An employee stubbornly refuses to switch to a piece-rate wage system? Then, theoretically, you can exercise the right to change the terms of payment unilaterally, referring to the provisions of Article 74 of the Labor Code of the Russian Federation. It says that it is not necessary to obtain the employee’s consent if the company’s technological or organizational working conditions have changed. And then, in principle, it is enough to just notify employees about the changes, but keep in mind, no later than two months in advance.

But this approach, as you understand, is not so reliable. And here it is clearly worth stocking up on strong evidence that management changed the salary calculation algorithm for objective reasons. This is where the expert advice below will come in handy.

How can you justify a salary reduction when switching to wages that include bonuses?

Advises Elena Kuznetsova, Head of the Audit Services Department of ACG "MEF-Audit"

— Often the remuneration system in a company changes so that, as a result, the salary becomes less than before. In particular, in a situation where wages are divided into a base part and a bonus part. Despite the fact that in total the employee does not lose anything in income, or even receives more, be prepared to justify to the inspectors from labor inspection salary reduction.

To ensure that inspectors do not have any complaints, you can, for example, conduct certification of employees. To do this, issue an order and regulation on certification, familiarizing all workers participating in this event with them in advance. Finally, establish everyone's skill level. And depending on this, the amount of the salary.

If you switched to piecework, develop accounting documentation

Let's say your bosses have instructed you to transfer many of the company's employees to a piecework system. That is, from now on, the salary of each such specialist will depend on actual output. This means that it is important to record such an indicator somewhere. To do this you will need to keep records.

Important detail

Having transferred workers to piecework wages, record the results of their work in a separate accounting document.

By the way, for some types of activities there are unified forms documents. As, for example, for automobile enterprises - waybills. If you can’t find a strictly approved form that meets the specifics of your company’s work, develop your own. This could be, for example, an act of completion of work, a statement of work results, or simply some kind of internal report at the end of the month.

The main thing is that the form contains all the required details of the primary document. And don’t forget to submit a sample accounting document as an appendix to the order on accounting policies.

The main thing to remember

1. It is prohibited to change the terms of remuneration without the knowledge of the employees themselves. It is best to sign an additional agreement to the employment contract with each person.

2. Innovations in the remuneration system must be fixed in the regulations on remuneration, in a collective agreement or in some other local act. You will also need to make changes to the staffing table.

In some professions, earnings in the form of a salary are unprofitable for the employer. The worker receives the same amount regardless of the number of parts made or users connected to the Internet. Then the employer may decide to transfer workers to a piece-rate wage system.

To change the wage system for all or part of the employees, make changes to the PVTR, wage regulations or other similar regulations. Assign the category of workers with piecework wages, indicate the prices.

Conduct outreach

Prepare employees for changes in such a sensitive area as compensation. Don't just give documents to sign. Let management talk about the reasons for the changes and the procedure for transferring to new system. Give employees the opportunity to discuss their concerns and clarify details of changes with a management representative at any time. This will reduce tension and reduce the risk of complaints to the State Tax Inspectorate and the court.

Enter into an additional agreement with piece rates

Terms of payment - required condition employment contract. Therefore, it is impossible to do without an agreement to change it. It specifies piece rates. They can be drawn up as an annex to the employment contract. If there are a lot of prices, make a reference to the local regulatory act in which they are enshrined.

Notify employees 2 months in advance if you have not agreed with them

If employees do not sign the agreement in one day, use Art. 74 Labor Code of the Russian Federation. Documents must confirm organizational or technological changes. Give notice 2 months in advance, and in case of disagreement to work under the new conditions and refusal to transfer, workers can be dismissed with 2 weeks of benefits.

The company's management believes that employees work with an intensity below average, so they decided to change the wage system: housekeeping workers (electricians, plumbers, carpenters, carpenters, loaders and handymen) should be transferred to piecework wages, and office employees to time-based wages. Most employees will not have fixed salaries. The HR department was tasked with ensuring the transition to a new form of payment and calculating everything. For those who work as before, the salary should decrease by 1/4, for those who improve, the salary should become a little higher. With time-based payment everything is clear. What about piecework? How can HR managers calculate rates for different employees and the different activities they perform?

Answer

Indeed, HR faces a difficult task. It is not possible to apply a single approach to all positions by introducing piecework wages. For example, tie the performance of the main function (unloading machines) to salary just if we're talking about about the loader. It is enough to calculate, say, the cost of unloading/loading one car, multiply it by the number of cars unloaded or loaded per month. As a result, we get the amount of wages.

ABOUT methods of material motivation read more here.

But there are employees whose specific work is such that it is difficult or impossible to calculate the cost of one operation. In this case enter payment not for each completed operation, but for the entire amount of work. If at the end of the month the entire volume is completed, then the salary is paid in full, if not, then part of it. To avoid acting at random, determine in advance what percentage of the total workload falls on each employee function. In addition, you can determine the deadline for each job. If an employee submits a job early, pay him a bonus.

If none of the above methods is suitable, then I suggest use a decreasing or increasing factor. It depends on what results the employees showed (fulfilled the plan, exceeded it or did not fulfill it), as well as on the profit of the organization. In this case, the coefficient is determined monthly by the company’s management, which takes into account the ratio of the wage fund to the amount allocated to pay salaries. Accordingly, the salary of each employee is calculated based on the salary according to the staffing table, multiplied by a coefficient.

Hello! In this article we will talk about piecework wages.

Today you will learn:

1. What is piecework wages and where is it applied?
2. What types of piecework wages exist;
3. What are the prerequisites for transferring to piecework wages;
4. Advantages and disadvantages of this type of payment.

One of the most important aspects of an organization labor activity in a company – choosing the form of monetary remuneration for employees. We are most familiar with the time-based form, when salaries are calculated depending on the salary and the number of days worked. However, such a scheme is not suitable for many types of activities where it is extremely important for the employer to motivate the employee to increase productivity, and also where it is possible to keep quantitative records of the work performed. Then another common form is used – piecework wages.

What is piecework wages?

Piece wages – This is a type of monetary remuneration for an employee where his earnings directly depend on the units of production he produces or on the volume of work performed, provided that the result of his work can be calculated and the quality can be tracked.

• Download a sample piecework wage agreement

For most types of work, only one of two forms of payment is possible. For example, administrators, doctors, accountants, security guards, and teachers are on temporary duty. Piecework wages are typical for such professions as turner, welder, taxi driver, and member of a repair team.

However, there are often cases when, to further motivate an employee, an employer uses a calculation procedure that is characteristic of both forms. The employee is paid a monthly fixed salary, most often small but guaranteed, so that the employee has something to live on in case of the “off season”. In addition, the employee receives payment per unit produced or a percentage of sales.

Example.

In many clothing or electronics stores, where sales volumes largely depend on the active work of the sales assistant, the company, in addition to the salary, may pay him a certain percentage of the cost of the goods sold. Owners have long come to the conclusion that using the carrot of a monetary reward is much more effective than threatening them with the stick of dismissal for being idle on the sales floor.

Concepts inextricably linked with the word “piecework” Production rate

- the number of units of products established by the company that must be manufactured within a certain time frame. Usually they talk about hourly, daily and monthly norms. Tariff rate (salary) – minimum guaranteed monthly wage this level

qualifications. Indicated in . The salary is only part of the salary, which, in addition to the salary, may include all kinds of bonuses and social benefits. Price - this is the amount of earnings for one unit of work performed or products produced. Calculated via ratio tariff rate

to the production rate. Tariff schedule

- tariffication of wages based on the complexity of the work and the qualifications of the employee. There are ranks or categories (for example, engineer of the first category or piece worker of the 5th category).

Calculation of piecework wages

Let us give two examples of such calculations. Example 1. Daily rate of processing parts for milling machine

for a milling machine operator – 120 pieces. The daily rate for the tariff is 1200 rubles. In one month, the employee processed 2,400 parts.

The piece rate is calculated by dividing the daily tariff rate by the daily rate for parts:

R = 1200/120 = 10 rubles/pcs.

In this case, the monthly salary of the master will be:

Z = 10*2400 = 24000 rub. Example 2.

The calculation looks somewhat different when the standard determines not the number of products, but the time period.

The time limit for using the machine is set at 30 minutes per operation. The hourly tariff rate is 150 rubles. During the month, the employee performed 600 operations.

We calculate the piece rate:

R = 150*30/60 = 75 rubles/operation

Monthly earnings will be:

Z = 75*600=45000 rub.

Types of piecework wages for workers The existence of several types of this payment is explained by the various specifics existing works

, where piecework payment is applied.

The procedure for transferring to piecework wages

An enterprise can switch to piecework wages if the necessary prerequisites are met:

• Well-established accounting of manufactured products or services provided;
• Presence of an uninterrupted supply of materials and everything necessary for work;
• Effective quality tracking;
• Developed logical tariff systems and local standards;
• The ability to take into account quantitative data on the performance of each employee separately;
• The existing need at this level of company development is to increase the level of production (sales) many times over.

Conditions for piecework wages are indicated in individual and collective labor contracts, work acceptance certificates, work orders, as well as in the Regulations on remuneration. The latter is understood as a normative act that is valid only within the enterprise, which stipulates the procedure for calculating wages, the timing of payment of remuneration to employees, the rules for paying bonuses and allowances.

When approving such a document, the employer proceeds from the financial capabilities of his organization and also takes into account the norms of the Labor Code.

All important information must be written down in Employment contract, preferably in as much detail as possible.

Advantages and disadvantages of piecework wages

If an employer transfers his workers to piecework, he must be prepared for some difficulties. However, the advantages of this form are also undeniable.

Let's look at them:

There is no ready answer as to what form of wages or what type of piecework will be best. Everything is very individual and, above all, depends on the type and conditions of the organization’s activities. The same system can work differently in two teams. It seems to us that only with experience, through trial and error, will the employer be able to develop the necessary scheme of monetary motivation for his employees.