The purpose of this course work is to analyze the use of funds for wages using the example of a specific enterprise (Damascus LLC).
By analyzing the wage fund of an enterprise, the following tasks can be solved:
o consideration of the theoretical foundations of remuneration and its analysis;
o analysis of the composition and structure of the wage fund;
o analysis of the time wage fund;
o comparison of the growth rate of labor productivity and the growth rate of average wages;
o analysis of average annual wages;
o determining the amount of savings or overexpenditure of the wage fund.

INTRODUCTION 2
1. Payroll fund: basic concepts, composition, analysis methodology 4
1.1. Basic concepts and legal regulation of the use of labor resources and payroll in the Russian Federation 4
1.2. Concept, composition and significance of the wage fund 8
1.3. Methodology for wage fund analysis 9
2. Technical and economic analysis of the enterprise’s wage fund 14
2.1. Brief organizational and economic characteristics of the enterprise 14
2.2. Analysis of the payroll fund of Damascus LLC 16
2.2.1. Analysis of time-based wage fund 18
2.2.2. Analysis of wage levels 19
2.2.3. Analysis of indicators of the use of personal wages 22
3. Ways to solve the shortcomings identified in the analysis 24
CONCLUSION 27
LIST OF REFERENCES USED 29

The work contains 1 file

INTRODUCTION

Wages are the main source of increasing the well-being of workers, the main means of motivating members of society to highly productive and high-quality work; with its help, the measure of labor and the measure of consumption are controlled. It is also important that wages are one of the main components of the cost of manufactured products (works, services).

As a result of studying the mechanism of remuneration and identifying reserves for increasing the efficiency of using funds for remuneration in modern conditions, as one of the most important problems that has a certain impact on the development of relations between the employer and employees, reform of remuneration is carried out, which in turn is carried out in order to increasing motivation and stimulation of the working population to work, improving quality and productivity, which is the main source of economic growth. And production growth will provide not only jobs and income to the working population, but also pensions, scholarships, and social support for low-income members of society. Thus, improving labor relations and, above all, remuneration of the organization’s employees is one of the most important problems, the solution of which will contribute to the development of the economy.

The relevance of the topic “Analysis of the composition and use of the wage fund” is determined by the need to increase the efficiency of the use of labor and the efficiency of spending funds allocated to pay employees. When analyzing the wage fund, the composition and structure of the wage fund, absolute and relative deviations (savings or overspending) in wages are studied, the average annual wage is determined and compared by category of workers and by year, factors influencing changes in the average annual wage of workers are identified, the relationship between the growth rate of labor productivity and average wages is determined and assessed.

The object of the study is Damascus LLC, located at the address: Tolyatti, Kommunalnaya, 26.

The subject of the work study is the wage fund by main groups and categories of personnel and the wage fund by type of payment.

The purpose of this course work is to analyze the use of funds for wages using the example of a specific enterprise (Damascus LLC).

By analyzing the wage fund of an enterprise, the following tasks can be solved:

• consideration of the theoretical foundations of remuneration and its analysis;
• analysis of the composition and structure of the wage fund;
• analysis of time-based wage fund;
• comparison of the growth rate of labor productivity and the growth rate of average wages;
• analysis of average annual wages;
• determining the amount of savings or overexpenditure of the wage fund.

The sources of the wage fund analysis were:

• annual report forms;
• periodic reporting;
• documents for calculating wages for workers of the enterprise.

The information base for this course work consisted of:

• Labor Code of the Russian Federation of December 30, 2001 N 197-FZ as amended by federal laws of November 25, 2009 N 267-FZ;
• Decree of the Government of the Russian Federation dated December 24, 2007 N 922 (as amended on November 11, 2009) “On the specifics of the procedure for calculating average wages”;
• regulatory acts of Damascus LLC.

1. Payroll fund: basic concepts, composition, analysis methodology

1. Basic concepts and legal regulation of the use of labor resources and payroll in the Russian Federation

The Labor Code of the Russian Federation (LC RF) defines the concept of the term “wages”. According to Article 129 of the Labor Code of the Russian Federation, wages (employee remuneration) ─ remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal ones, work in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments). Thus, the concept of “wages” provides for a system for calculating (determining) wages.

The state, as a participant in labor relations, establishes and guarantees (Article 130 of the Labor Code of the Russian Federation):

• the amount of the minimum wage in the Russian Federation;
• measures to ensure an increase in the level of real wages;
• limiting the list of grounds and amounts of deductions from wages by order of the employer, as well as the amount of taxation of income from wages;
• limitation of remuneration in kind;
• ensuring that the employee receives wages in the event of termination of the employer’s activities and its insolvency in accordance with federal laws;
• state supervision and control over the full and timely payment of wages and the implementation of state guarantees for wages;
• liability of employers for violation of the requirements established by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, and agreements;
• terms and order of payment of wages.

According to Article 135 of the Labor Code of the Russian Federation: “The employee’s wages are established by the employment contract in accordance with the current wage systems of the employer.” Thus, current legislation gives enterprises and organizations the right to independently choose and establish remuneration systems that they consider most appropriate in specific working conditions. The system, form of remuneration, tariff rates, salaries, bonus system are fixed in the employment contract and other acts issued by the enterprise (for example, in the accounting policy of the organization).

Being the main source of income for workers, wages are a form of remuneration for labor and a form of material incentive for their work. Therefore, the correct organization of wages directly affects the growth rate of labor productivity and stimulates the improvement of workers' skills. An organization cannot retain a workforce unless it pays competitive rates and has pay scales that incentivize people to work. In order to ensure stable productivity growth, management must clearly link wages and promotions to indicators of labor productivity and product output. Thus, wages should directly depend on the quality and quantity of labor. The determining factor in remuneration is the qualifications of the employee - the level of special knowledge and practical skills of the employee, characterizing the degree of complexity of the particular type of work he performs.

The following main ones are distinguished wage functions:
Reproductive the function is aimed at providing the worker and his family with a standard of living (food, housing, clothing, etc.) sufficient for the reproduction of the labor force.

Stimulating(motivational) function provides interest in achieving high labor productivity based on the close connection of material rewards with labor results. To implement this function, it is necessary that the amount of payment corresponds to the qualifications, working conditions, and the employee’s contribution to the final results of work.

Regulatory the function is the impact of the wage mechanism on the relationship between labor supply and demand, on the formation of the number of personnel and the level of employment in various sectors of the economy. This function allows you to achieve a balance of interests between employees and employers.
Accounting and production the function characterizes the degree of participation of living labor in the process of formation of the price of a product, its share in total production costs and in the distribution of net income or profit.

There are two main forms: piecework and time-based. As M.N. writes Gromov, in the first case, earnings are determined by piece rates for the volume of work performed or directly produced products, in the second - by working time. At the same time, the qualifications of the employee and the quality of work are taken into account.

Each of the forms has different payment systems, which refers to the method of combining basic and additional payment, that is, tariff payment with various additional payments and bonuses. The time-based form has the following types: simple time-based, time-based premium. The piecework form has significantly more options: direct piecework, indirect piecework, progressive piecework, piecework-premium, chord-based, chord-bonus.

Depending on the forms of labor organization, payment systems are divided into collective (team) and individual.

Let us consider the content of the main systems and forms of remuneration.

The direct piecework system is the simplest; a worker’s earnings depend on individual output. To calculate wages, you need to know the piece rate per unit of work or unit of time for each operation. It is determined based on the tariff rate and the production rate or time for this work. The connection between earnings and output is clearly visible.

Piece-bonus system - workers are paid a bonus in addition to their earnings at direct piece rates for fulfilling and exceeding pre-established quantitative and qualitative indicators. Indicators and conditions for bonuses are established on farms.

Piece-progressive system - a worker’s work within the established norm is paid at basic (unchangeable) piece rates, and the entire amount of work in excess of the norm is paid at increased rates, that is, progressive piece rates are applied.

Indirect piecework system - is used primarily when paying auxiliary workers: drivers, adjusters, repair workers, etc. Their wages are directly dependent on the wages of the main workers. In turn, the performance of the main employee depends on the rhythmic work of the service.

A simple time-based system - payment is made based on the time actually worked and the tariff rate per unit of time. According to the calculation method, there are hourly, daily and monthly payments. A time-based payment system can also be used as a form of advance payment before payments for products.

Time-based bonus system - the essence is that the wages of a time worker, in addition to the tariff wage for the time worked, include a bonus for completing a standard task, timely and high-quality completion of work and other achievements.

Chord system - remuneration is made not for a separate production operation, but for a complex of interrelated works. Accord payment is determined based on current standards and prices in accordance with the list of works. Interim payments are made for work actually completed. Earnings are calculated based on the results of the work of the team (team, detachment, etc.) as a whole. The presence of a production relationship between team members is the main condition for applying the lump-sum system of remuneration.

Any remuneration system must take into account the interest groups existing in the economy and rely on them more precisely; it is designed to promote the implementation and coordination of these interests.

6. LECTURES ON THE TOPIC “ORGANIZATION OF REMUNERATION”

4. Composition and structure of the wage fund

The wage fund includes the amounts of wages accrued by the enterprise in cash and in kind for hours worked and unworked, incentive payments and allowances, compensation payments related to working hours and working conditions, bonuses and one-time incentive payments, as well as payments for food, housing, fuel, of a regular nature.

All wages accrued at the enterprise can be divided into the following types:

Basic salary;

Additional salary;

Bonuses and remunerations based on the results of work for the year.

The basic salary is calculated depending on the forms of remuneration accepted at the enterprise. Basic wages should not be paid to employees less than twice a month. Additional wages are calculated on the basis of documents confirming the employee’s right to payment for time not worked.

The following are included in the wage fund:

1. Payment for time worked (basic salary):

a) wages accrued to employees at tariff rates and salaries for hours worked;

b) wages accrued to employees for work performed at piece rates. As a percentage of revenue from sales of products (performance of work and provision of services);

c) the cost of products issued as payment in kind;

d) bonuses and rewards, (including the cost of natural bonuses), which are regular or periodic in nature, regardless of the sources of their payment;

e) incentive payments and allowances to tariff rates and salaries (for professional excellence, combining professions and positions, access to state secrets, etc.);

f) monthly or quarterly remunerations (bonuses) for length of service, length of service;

g) compensation payments related to working hours and working conditions;

h) payments due to regional regulation of wages: according to regional coefficients for work in desert, waterless areas and in high mountain areas, percentage bonuses to wages for work experience in the regions of the Far North, in equivalent areas and other areas with difficult natural climatic conditions;

i) additional payments for work in harmful or dangerous conditions in hard work; additional payments for night work;

j) payment for work on weekends and holidays; overtime pay; payment to the employee for days of rest (time off) provided in connection with work in excess of the normal working hours under the rotation method of organizing work, with cumulative accounting of working hours and in other cases established by law;

k) additional payments to employees constantly engaged in lifting operations for the standard time of their movement in the mine (mine) from the shaft to the place of work and back;

l) remuneration for qualified workers, managers, specialists of enterprises and organizations who are released from their main jobs and hired for training, retraining and advanced training of workers;

m) payment for special breaks in work;

o) payment of the difference in salaries to employees employed from other enterprises and organizations, while maintaining the official salary at the previous place of work for a certain period of time; payment of the difference in salaries for temporary substitution;

o) remuneration of persons employed part-time; remuneration for non-payroll employees; payment of labor to persons who are not on the payroll of the enterprise (organization) for performing work under civil contracts, if payments for the work performed are made by the enterprise with individuals and not legal entities. At the same time, the amount of funds to pay for the labor of these individuals is determined based on the estimates for the performance of work (services) under this agreement and payment documents;

p) payment for services (fees) of non-payroll employees (for translations, consultations, lecturing, speaking on radio and television, etc.).

2. Payment for unworked time (additional salary):

Payment for annual and additional vacations (without monetary compensation for unused vacation);

Payment of additional vacations granted to employees under the collective agreement (in excess of those provided for by law);

Payment for teenagers' preferential hours;

Payment for educational leave granted to employees studying in educational institutions; payment for the period of training of employees aimed at professional training, advanced training or training in second professions;

Remuneration of workers involved in the performance of state or public duties;

Payment retained at the place of main work for workers hired for agricultural and other work;

Amounts paid at the expense of the enterprise for unworked time to employees who were forced to work part-time on the initiative of the administration;

Payment to donor employees for days of examination and blood donation;

Payment for downtime through no fault of the employee; payment for forced absence.

3. One-time incentive payments: one-time (one-time) bonuses, regardless of the sources of their payment; annual remuneration for length of service (work experience); monetary compensation for unused vacation; other one-time incentives, including the value of gifts.

4. Payments for food, housing, fuel.

The following payments to employees in cash and in kind are not included in the wage fund:

1. Bonuses paid from special-purpose funds and targeted revenues, as well as payments under bonus systems for workers and employees for production results, in excess of the amounts provided for by law.

2. Rewards based on the results of work for the year.

3. Material assistance, including free financial assistance for a down payment on cooperative housing construction, for partial repayment of a loan granted for cooperative and individual housing construction, as well as an interest-free loan for improving housing conditions, starting a household and other needs.

4. Payment of additional benefits provided under the collective agreement in addition to the vacations provided for by law to employees, including women raising children.

5. Pension supplements; one-time benefits to retiring labor veterans; compensation payments in connection with price increases made in excess of the income indexation amounts provided for by current legislation; compensation for the increase in the cost of food in canteens, buffets and dispensaries, or providing it at reduced prices or free of charge, except for special food for certain categories of workers in cases provided for by law.

6. Payment for travel to the place of work by public transport, special routes, departmental transport, with the exception of amounts to be attributed to the cost of products, works, services.

7. Price differences in products (work, services) provided to the employees of the enterprise or sold by subsidiary farms for the company’s catering.

8. Payment for housing, vouchers for treatment and recreation, excursions and travel, classes in sections, clubs, clubs, visits to cultural, entertainment and physical education (sports) events, subscriptions to periodicals and goods for personal consumption of employees and other similar payments and expenses produced from the profits remaining at the disposal of the enterprise.

9. Other payments in the nature of social benefits, additionally provided by decision of the workforce in addition to the benefits provided for by law.

The most important component of funds allocated for consumption is also not included in the payroll: dividends, interest on shares of members of the labor collective and income from contributions of members of the labor collective to the property of the enterprise.

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Additional payments of a compensatory nature are due to the fact that many enterprises use them to try to retain or attract workers - additional payment, for example, for days of rest if they work beyond normal hours using a rotational method of organizing work. Compensatory additional payments related to working conditions and night work are the most common. Currently, enterprises are given complete independence, both in determining the size of these payments and in choosing compensation - in the form of a percentage (share) deduction to the tariff rate or an absolute (in rubles) payment for each hour of work.

Additional payments for working conditions are sharply differentiated. For workers engaged in work with difficult and harmful working conditions, additional payments are established in the amount of 4.8.12% of the tariff rate of the assigned category, and for work with particularly difficult and especially harmful working conditions - 16.20.24%.

Composition (structure) of the wage fund

At the moment, enterprises and organizations of various forms of ownership have the opportunity to independently determine their policy in the field of wages, provided that payment is made from their own funds without allocating budget allocations for these purposes.

Remuneration of employees forms the wage fund, the planned indicator of which is approved by the head of the organization at the beginning of the calendar year. “The planned indicator of the wage fund is adjusted depending on the sales plan in a particular month of the year, planned changes in the employee remuneration system, and changes in the level of inflation.” It is advisable to plan the wage fund annually with a monthly breakdown by structural divisions.

The wage fund consists of two main parts:

Payroll Fund (WF)

Material incentive fund.

The wage fund, or the so-called constant part, is 20-40% of the wage fund.

Material incentive fund, variable part - 60-80% of the wage fund. The variable part of the salary of the organization's employees is aimed at stimulating employees to meet production targets to the maximum extent and level of quality.

The wage fund includes accrued amounts of wages in cash and in kind for hours worked and unworked at the tariff (salary), incentive additional payments and allowances, compensation payments related to the regime and working conditions.

The material incentive fund includes accrued monthly bonuses for achieving economic performance indicators and one-time incentive payments.

The wage fund consists of:

1) Payment for time worked

Wages accrued to employees at tariff rates and salaries for hours worked;

Wages accrued to employees for work performed at piece rates. As a percentage of revenue from sales of products (performance of work and provision of services), as a share of profit;

The cost of products issued as payment in kind;

Monetary remuneration for persons holding state and municipal positions in the Russian Federation;

Bonuses and remunerations of a systematic nature (including the cost of in-kind bonuses), regardless of the sources of their payment;

Incentive additional payments and allowances to tariff rates and salaries (for professional excellence, combination of professions and positions, access to state secrets, knowledge of a foreign language, academic degrees, qualification category, etc.)

Monthly or quarterly remunerations (bonuses) for length of service, length of service

Compensation payments related to working hours and working conditions:

Payments due to regional regulation: according to regional coefficients, for work in desert, waterless areas and in high mountainous areas, percentage increases in wages for work experience in the regions of the Far North, in equivalent areas and other areas with difficult natural and climatic conditions.

Additional payments for working in harmful and dangerous conditions in heavy work

Additional payments for night work

Additional payments for multi-shift work

Payment for work on weekends and holidays

Payment to an employee for days of rest (time off) provided in connection with work in excess of normal working hours under a rotational method of organizing work, with cumulative accounting of working hours and in other cases established by law.

Additional payments to workers constantly engaged in lifting work for the standard time of their movement in the mine (mine) from the shaft to the place of work and back.

Remuneration for skilled workers, specialists, managers of enterprises and organizations who are released from their main jobs and hired to train, retrain and improve the skills of workers.

Commissions paid, in particular, to in-house insurance agents and brokers.

Fees for employees on the payroll of editorial staff of newspapers, magazines and other media.

Payment for the services of accounting department employees for their execution of written instructions from employees to transfer insurance contributions from wages.

Payment for special breaks in work.

Payment of the difference in salaries to employees employed from other enterprises and organizations, while maintaining the official salary at the previous place of work for a certain period of time

Payment of the difference in salaries for temporary substitution

Amounts accrued for work performed to persons hired to work at the enterprise, according to special agreements with government organizations (for the provision of labor, for example, military personnel), both issued directly to these persons and transferred to government organizations.

Remuneration for persons employed part-time

Remuneration (remuneration) for non-payroll employees

Payment of labor to persons who are not on the payroll of an enterprise (organization) for performing work under civil contracts, if payments for the work performed are made by enterprises with individuals and not legal entities. At the same time, the amount of funds for remuneration of these individuals is determined based on the estimate for the performance of work, services under this agreement and payment documents

Payment for the services of non-payroll employees (for translations, consultations, lecturing, speaking on radio, television, etc.).

2) Payment for unworked time

Payment for annual and additional vacations (without monetary compensation for unused vacation)

Payment of additional vacations granted to employees under the collective agreement (in excess of those provided for by law)

Payment for reduced hours for teenagers, disabled people of groups Y and Y, women working in rural areas, women working in the Far North and equivalent areas;

Payment for study leaves granted to employees studying in educational institutions

Market relations have provided enterprises and organizations of various forms of ownership and management with maximum independence in matters of remuneration, provided that payment is made at the expense of their own funds without allocation of budget allocations for these purposes.

As a result, the following concepts appeared at enterprises: “consumption fund”, “funds allocated for consumption”, as well as the identical term “wage fund”.

Funds allocated for consumption combine cash and in-kind payments of an individual nature. The composition of funds allocated for consumption includes: funds from the wage fund.

The consumption fund also includes payments from the fund for social development and housing construction and expenses for the maintenance of healthcare, cultural and sports facilities.

The wage fund is the total amount of funds in cash and in kind distributed among the organization's employees in accordance with the quantity and quality of labor.

The wage fund includes:

All amounts of remuneration accrued by an enterprise, institution, organization in cash and in kind for hours worked and unworked, regardless of sources of financing;

Incentive additional payments and allowances, compensation payments related to working hours and working conditions;

Bonuses and one-time incentive payments, as well as a set of payments for food, housing, fuel, which are regular.

Accounting for wage fund funds is carried out by all business entities in accordance with regulations issued by authorized federal bodies.

In this case, it is necessary to distinguish the costs included in the organization’s wage fund from labor costs attributed to production and distribution costs.

If the wage fund includes all of the above types of payments in favor of the employee, then production and distribution costs include only those that, in accordance with current legislation, are subject to inclusion in the cost of products (works, services).

Remuneration represents the totality of funds paid to employees in cash and in kind both for time worked, work performed, and in the manner prescribed by law for time not worked.

Accounting for wages by type is regulated by the Basic Provisions for Accounting for Labor and Wages, the Regulations on the Procedure for Providing State Insurance Benefits, the Regulations on the Procedure for Payment of Dividends on Shares, etc.

For accounting purposes, wages are divided into basic and additional wages.

The basic salary is calculated for the actual time worked and work performed at the enterprise. This includes, in particular, piecework and time-based forms of remuneration.

Additional wages are payments established by law for time not worked at the enterprise. This includes payment for vacations, severance pay upon dismissal, preferential hours during a shortened working day for teenagers, etc.

The main document for determining the composition of the wage fund is Instruction of the State Statistics Committee of the Russian Federation dated July 10, 1995 No. 89 “On the composition of the wage fund and social payments.”

The Instructions differentiate between the wage fund and social payments that are not wages.

Social payments include compensation and social benefits provided to employees, in particular for treatment, rest, travel, and employment.

In this case, all payments related to the wage fund are included in the fund of the reporting period to which they relate. For example, amounts accrued for annual basic and additional vacations are included in the wage fund of the reporting month only in the amount attributable to vacation days in the reporting month. Amounts due for vacation days in the following month are included in the next month's payroll. In accounting, expenses related to the next month are taken into account in account 97 “Deferred expenses”.

In accordance with Chapter 25 TC labor costs include:

Payments of wages for work actually performed, calculated from piece rates, tariff rates and official salaries in accordance with the forms and systems of remuneration accepted by the enterprise;

Incentive payments according to system provisions: bonuses for production results, including remunerations based on the results of work for the year, an increase in tariff rates and salaries for professional excellence, high achievements in work, etc.;

Compensatory payments related to working hours and working conditions, including: bonuses and additional payments for night work, overtime work, for combining professions, expansion of service areas, for work in hazardous working conditions, etc., carried out in compliance with the legislation of the Russian Federation;

Payment for regular and additional vacations, compensation for unused vacation, payment for travel to and from the place of vacation use, payment for preferential hours for teenagers, payment for time associated with the performance of government duties;

One-time bonuses for length of service;

Payments due to regional regulation of wages, including: payments according to regional coefficients and wage supplements for continuous work experience in the Far North and other areas with difficult natural and climatic conditions;

Payment in accordance with the current legislation for educational leave provided to workers and employees who successfully study in evening and part-time higher and secondary specialized educational institutions;

Wages at the main place of work for employees of enterprises and organizations during their off-the-job training in the system of advanced training and retraining of personnel;

Additional payments in case of temporary disability before actual earnings, established by law;

Payment of labor to employees who are not on the staff of the enterprise for the performance of work under concluded civil contracts;

Other types of payments included in accordance with the established procedure in the wage fund (with the exception of wage costs financed from profits remaining at the disposal of enterprises and other targeted revenues).

The size of the wage fund at the enterprise is within the following limits:

Lower limit of payroll< ФОТ < Верхняя граница ФОТ

The lower limit of the payroll is determined by the minimum wage for each employee of the enterprise, which is established taking into account the cost of living and the economic capabilities of the state.

The upper limit of the payroll is set by the enterprise independently and depends on its financial capabilities.

Basic wages are calculated depending on the forms and systems of remuneration accepted at the enterprise.

1.4. Payroll structure.

The structure of the wage fund at the enterprise is quite complex. In addition to direct payment for time worked or production products, the fund includes incentive and compensation payments, as well as all amounts of money paid for time not worked, if, in accordance with the current labor legislation or employment contract, employees retain wages.

Employee compensation can be divided into the following components:

payment for time worked:

wages accrued to employees at tariff rates and salaries for hours worked;

wages accrued to employees at piece rates, as a percentage of revenue from products sold;

the cost of products issued as payment in kind;

bonuses and remunerations that are regular or periodic, regardless of the sources of their payment;

incentive additional payments and allowances to tariff rates and salaries (for professional excellence, combining professions and positions, access to state secrets, etc.);

periodic rewards (bonuses) for length of service, length of service;

compensation payments related to working hours and working conditions:

payments due to regional regulation of wages: according to regional coefficients; coefficients for work in desert, waterless areas and high mountain areas; bonuses for work experience in the Far North and equivalent areas, as well as other areas with difficult natural and climatic conditions;

additional payments for harmful or dangerous working conditions;

additional payments for night work;

payment for work on weekends and holidays;

overtime pay;

payment to employees for rest days (time off) provided in connection with overtime work;

remuneration for qualified workers, managers, and enterprise specialists released from their main jobs for retraining of workers;

Commission remuneration;

fees for employees of newspapers, magazines and other media;

payment for the services of employees by the accounting department for the fulfillment of written instructions from employees to transfer insurance contributions from wages;

payment for special breaks at work;

payment of the difference in salaries to employees employed from other enterprises and organizations, while maintaining the official salary at the previous place of work for a certain period of time;

payment of the difference in salaries for temporary substitution;

amounts accrued to persons recruited to work at the enterprise, according to special agreements with government organizations (for the provision of labor);

remuneration for persons employed part-time;

remuneration for non-payroll employees:

persons who are not on the payroll of the enterprise, for performing work under civil contracts, if payments for the work performed are made with individuals, and the amount of funds for wages is determined based on the estimate for performing work under this contract and payment documents;

non-payroll employees (for translations, consultations, lecturing, speaking on radio and television, etc.);

payment for unworked time:

payment for annual and additional vacations (without monetary compensation for unused vacation);

payment of additional vacations granted to employees under the collective agreement;

payment for teenagers' preferential hours;

payment for educational leaves granted to students;

remuneration of workers involved in the performance of state or public duties;

payment retained at the place of main work for workers hired for agricultural and other work;

amounts paid for unworked time to employees forced by workers to work part-time at the initiative of the administration;

payment to donor employees for days of examination, blood donation and rest provided after each day of blood donation;

payment for downtime that was not the fault of the employee;

payment for forced absence;

one-time incentive payments:

one-time bonuses;

remuneration based on the results of work for the year;

material aid;

additional payments when providing annual leave;

monetary compensation for unused vacation;

the cost of shares issued free of charge to employees as incentives or benefits for their acquisition;

other one-time incentives, including the value of gifts;

payments for food, housing, fuel:

the cost of food and products provided free of charge to employees of certain sectors of the economy (in accordance with the law);

payment of the cost of food, provision of it at reduced prices or free of charge in excess of that provided by law;

the cost of free housing and utilities provided to employees of certain sectors of the economy (in accordance with the law) or the amount of monetary compensation for their payment;

funds to reimburse employees for housing costs in excess of those provided for by law;

the cost of free fuel provided to employees.

Wages are determined based on the planned working time and production volume at tariff rates, salaries or piece rates.

The workers' wage fund includes direct (tariff) wages and all additional payments to it. Direct wages consist of the sums of piece rates paid to piece workers and the wages of time workers, calculated at tariff rates.

The planned wage fund for temporary workers is found from the ratio:

F rp = T st * H * F pl,

where T st is the hourly wage rate of a temporary worker; H - number of temporary workers; F pl - planned working time fund.

The wage fund for managers, specialists and employees is determined as follows:

Ф р = 12 * ∑Ч i * О i,

where 12 is the number of months in a year; H i - number of employees with the same official salary, people; O i - monthly salary of this group of workers, rub.

The wage fund also includes incentive payments - bonuses. Their size according to the piece-bonus and time-bonus wage systems is determined in accordance with the current bonus systems at the enterprise:

where Z main is the basic salary (the basis for calculating the bonus), P pr is the percentage of the bonus to the piecework wage or tariff rate.

An integral part of the wage fund are compensatory payments related to work hours and working conditions. This includes the following types of payments:

According to regional coefficients, the amount of payments is determined as follows:

F rk =F zp * (K-1),

where K is the corresponding payout ratio;

wage supplements for continuous work experience are calculated using the formula:

,

where H is the number of employees with relevant experience, people; Т зп - average tariff salary of the corresponding group of workers, rub.; K is the amount of the bonus for length of service;

additional payments for difficult and harmful working conditions; working conditions:

,

where H is the number of workers working in difficult and hazardous working conditions, people; Т зп i - tariff salary of the corresponding employee, rub.; K i is the amount of the premium for deviation from normal working conditions;

surcharge for night (evening) work:

,

where H is the number of workers working night and evening shifts; T st i - tariff rate of the corresponding employee, rubles / hour; T nv i - operating time at night, evening, h; K i - percentage of additional payments to the tariff rate for each hour of the night and evening shift;

Payment for work on weekends and holidays:

,

where H is the number of employees who worked on holidays, people; T i - tariff rate of each individual employee, RUB / hour; T cm i is the duration of the shift of each individual employee, h; D i - the number of holidays that the employee worked during the year, days; K i - surcharge coefficient;

The wage fund also includes amounts of money for time not worked, these include:

payment of annual and additional vacations:

F o = S zp * O,

where Сзп is the average wage of workers, rub.; О - average planned duration of vacation, days;

additional payment to mothers during breaks to feed infants and to adolescents for shortened working hours. For the former, the amount of the surcharge can be determined by the formula:

F d = P * F zp,

where P is the percentage of breaks per worker to the real working time of one worker; Fwp - hourly wage fund.

For employees of an enterprise, it is also advisable to determine the average salary for a certain period of time, which is calculated as a weighted arithmetic mean for each of the employees under consideration for the entire period of time.

At this point, our theoretical knowledge on this issue can be considered exhausted. Therefore, with a clear conscience, we move on to the practical part of this course work, where we will try, using the knowledge gained, to analyze one of the enterprises of our city. What came out of this can be seen on the next ten pages.