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 their execution of written instructions from employees to transfer insurance premiums 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 of annual and additional holidays(without monetary compensation behind 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 government 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 upon provision 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 provided to employees of certain sectors of the economy (in accordance with the law) and utilities 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.

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 for remuneration of these individuals determined based on the estimate 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 study leaves granted to employees studying at educational institutions; payment for the period of training of employees aimed at vocational 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 aid, including free financial assistance for the down payment on a cooperative housing construction, for partial repayment of a loan provided for cooperative and individual housing construction, as well as interest-free loan to improve living conditions, start 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 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 provision of it at reduced prices or free of charge, except for special food for individual categories employees 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 of a nature social benefits, additionally provided by decision of the labor collective 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.

Previous

The wage fund is the total costs of an enterprise for remuneration of all employees for a certain period and social payments. In market conditions, the size of the wage fund is determined by the enterprise itself, taking into account market conditions, the situation with the cost of labor, the level of inflation and other factors,

When calculating the wage fund, enterprises, as a rule, use the direct method based on the total number of employees, the volume of work performed, the tariff system and the applied payment and labor systems. According to Article 77 of the Labor Code of the Russian Federation, the amount of remuneration for each employee directly depends on his personal contribution into the results of labor, and its maximum size is not limited. The monthly salary of an employee, provided he fully performs his job duties, cannot be lower than the established one. minimum size salary per month.

The wage fund includes the amount of remuneration in cash and in kind for hours worked and unworked. In addition, the wage fund includes incentive payments and allowances, bonuses, one-time incentive payments (for length of service, based on the results of work for the year, etc.), regular payments for food and fuel. Social payments include compensation and social benefits provided to employees (full or partial cost of treatment, rest; pension supplements for workers at enterprises; one-time benefits for retiring labor veterans) at the expense of enterprises. Payment in kind provides for the inclusion in the wage fund of the cost of material items at market prices prevailing in a particular region at the time of calculation of wages. Payment for unworked time included in the wage fund consists of payment for annual and additional leaves, educational leaves for employees studying in educational institutions, downtime through no fault of the employee, payment to working donors for days of examination, blood donation and rest provided after each day of blood donation, and for other periods of non-work provided for by law and regulations.

The structure of the wage fund at the enterprise is quite complex. In addition to direct payment for time worked or products or work produced (for piecework or contractual payment), the fund includes incentive and compensatory payments, as well as all sums of money, paid for unworked time, if, according to the current labor legislation, employees retain their wages.

In general, the wage fund at an enterprise includes the following consolidated elements:

1. Payment for time worked.

2. Payment for unworked time.

3. One-time incentive payments.

4. Payments for food, housing, fuel.

Wages are determined based on the planned working time and production volume at tariff rates, salaries or piece rates. As a methodology, we can recommend the following procedure for determining the size of the wage fund for workers, managers, specialists and employees.

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

When planning, the hourly wage fund, the daily wage fund, and the annual (quarterly, monthly) wage fund are determined.

The size of the hourly wage fund is determined in the following sequence. The wage fund of piece workers (WFPsd) is calculated using the formula:

This fund can be calculated by the labor intensity of the product

where Нti is the standard labor cost per unit i-th products;

Vqi – production volume of the i-th type of product;

Tci – tariff rate of the i-th type of work.

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

where Tspoi is the hourly wage rate of a time worker of the i-th category;

Chpi - number of temporary workers of the 1st category;

Fpli - planned fund of working time of the i-th category.

The wage fund of managers, specialists and employees (WWF) is determined by official salaries by multiplying the monthly salary of each group of workers by the number of months in the year and by the number of workers in the group. For example, the executive wage fund (WFF):

where Ppr is the percentage of bonus to piecework wages or tariff rate.

The percentage of bonuses for fulfilling and exceeding scientifically based standards is established from the following relationship:

where K is the corresponding payout ratio;

b) wage supplements for continuous work experience (FZPns), calculated according to the formula:

where Chi is the number of workers working in difficult and harmful, as well as in especially difficult and especially harmful working conditions, people;

Tzpi – direct (tariff) wage of the corresponding employee, rub.;

Ki – the amount of the premium for deviation from normal working conditions, %;

d) additional payments for work at night (evening) time:

where Chi is the corresponding number of employees who will work on holidays. people;

Tsti - tariff rate (piece rate) of the i-th group of workers, rub.;

Tcm - duration of shift, h;

Di – quantity holidays per year for the corresponding group of employees, days;

KVN - surcharge coefficient.

The wage fund also includes sums of money for unworked time in accordance with the law.

a) payment of annual and additional vacations (FOO):

where SZPpl is the average wage of workers, rub.;

Departure - average planned duration of vacation, days;

b) additional payments to teenagers for shortened working hours.

c) additional payments to non-exempt foremen and team management.

d) other types of surcharges.

Based on detailed calculations, a summary table of the planned wage fund is compiled. The average salary is established on the basis of the calculated number of certain categories of workers and their payment funds.

For managers, specialists and employees, the average annual salary is determined, and for workers - the average annual, average daily and average hourly.

In stable operating enterprises where production and economic indicators, the planned wage fund can be calculated on the basis of direct wages calculated according to prices, tariff rates and official salaries. The latter, in conditions of inflation, is adjusted to the expected inflation index. All other elements of the planned fund, including the composition of the hourly, daily and annual funds, are combined into the so-called “additional wage coefficient”, showing how many times the full annual wage fund is greater than the direct wage fund. This ratio can be calculated from the report.

In cases where the enterprise's production volumes and labor productivity, and, consequently, the number of employees, change significantly, the planned wage fund can be approximately calculated based on the reporting fund, adjusted for indicators of changes in the number and average wages or changes in production volumes of labor productivity and average wages.

One of the widespread enlarged methods of planning the wage fund is the normative method, which allows basic indicators, and at new enterprises or with significant changes in the product range, by calculation, determine the wage standard per unit or per 1 thousand rubles. products. When calculating based on basic source data, actual wage expenditure is adjusted by the planned ratio of the average wage growth index to the labor productivity index.

The calculation standard is determined in a similar way: first, the entire required wage fund for a new or changed production program is calculated, and then this fund is divided by the production volume indicator. Once calculated, such a standard with the above adjustments can serve for several years.

The final stage of planning the wage fund is the distribution of this fund between the divisions of the enterprise.

The wage fund is a source of funds intended for payment of wages and social benefits.

The planned value of the wage fund (WF) can be determined in various ways:

1.Direct counting method:

where Chsp is the average planned number of employees, people;

Zpsr - average salary of 1 employee in the planning period with additional payments and accruals, rub.

Using this method, the total wage fund can be calculated based on both the number of employees and their wages for the enterprise as a whole, and by categories and individual groups of employees.

2. Standard calculation method:

where Q is the total volume of output in the planning period, rub.;

WIP - wage standard per 1 rub. manufactured products, rub.

When justifying the wage standard for 1 rub. output, the enterprise must take into account the planned change in labor productivity, the expected level of inflation and the planned change in the real wages of its employees. The composition of the wage fund and payments made from it are subject to state regulation in Russia.

The wage fund includes:

Amounts of remuneration accrued by enterprises and organizations in cash and in kind for time worked;

Payment for unworked time;

Incentive additional payments and allowances, compensatory additional payments and regular payments with working hours and working conditions;

Regular payments for food, housing and fuel.

Payment for time worked includes: wages accrued at tariff rates and salaries, at piece rates, as a percentage of revenue for products sold, the cost of products issued 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 skills, combination of professions, etc.); compensation payments and additional payments related to working hours and working conditions (work in harmful or dangerous conditions, night work, overtime work, etc.) and other payments. This includes remuneration for persons hired on a part-time basis and remuneration for unlisted employees. In statistical reporting, remuneration for unpaid personnel is not taken into account in the payroll fund and is shown separately.

Payment for unworked time is various types of payments, which include both payment for unworked hours within the working day and payment for unworked man-days, including: payment for annual and additional vacations, payment for additional vacations granted under a collective agreement (in excess of those provided for legislation); payment for educational leave and payment for periods of professional retraining of employees; remuneration of workers involved in the performance of state and public duties; payment for preferential hours for teenagers, amounts paid to employees at the expense of enterprises who were forced to work part-time on the initiative of the administration; payment for downtime through no fault of the employee and other payments.

One-time incentive payments include one-time (one-time) bonuses, remuneration based on the results of the year and length of service, compensation for unused vacation, additional payments when providing vacation, the cost of shares issued free of charge to employees as incentives and other payments.

Expenses for food, housing and fuel include: the cost of food and products provided free of charge to employees in certain sectors of the economy (in accordance with the law), the cost of free or reduced-price food (in excess of that provided by law); the cost of free housing and utilities provided to industry workers or the amount of monetary compensation for not providing them free of charge (in accordance with the law), the cost of free fuel provided to workers.

The wage fund is calculated for the month, quarter and year. The annual wage fund is equal to the sum of the monthly funds. Based on the wage fund, the level of average wages is determined both for enterprises and organizations, and for the industry and the economy as a whole. Payroll data is required:

To determine labor costs;

To construct an income generation account in the SNA;

To determine gross domestic product using the distribution method.

Data on the wage fund both at the level of the economy as a whole and at the level of individual industries and sectors of the economy are widely used in constructing the inter-industry balance, production functions and other econometric models used to analyze the structure of the economy, economic growth and standard of living. Labor costs are the most important, and in many sectors of the economy, the most significant component of production costs.

The wage fund at individual enterprises is taken into account for certain categories of personnel. The structure of the wage fund for individual categories of workers is very different, which is confirmed by its analysis both for personnel as a whole and for its individual categories in various sectors of economic activity.

Data on the structure of the wage fund and absolute payments for individual components, especially in terms of payment for hours worked at the sectoral level, are necessary for the development of wage policies and the conclusion of sectoral collective labor agreements between employers' and workers' organizations.

The hourly wage fund includes the hourly wage fund, as well as hours not worked, but subject to payment in accordance with current legislation, payment for preferential hours for teenagers, payment for intra-shift downtime through no fault of the employee, payment for overtime work, etc. The daily fund represents payment for actual man-days worked.

The monthly (or full) wage fund includes the daily wage fund and other payments for unworked time, one-time and incentive payments, payments for food, housing and fuel.

Based on the dynamics of hourly, daily and monthly funds and the relationship between them, one can judge the organization of production and the use of working time at the enterprise. The excess of the growth rate of the hourly wage fund over the growth rate of the daily wage fund indicates effective use working day, that wage growth occurs due to payments that are directly related to product output. Data on hourly, daily and monthly funds are used to calculate the average level of wages of workers for the hour, day and month worked, to analyze the relationship between the dynamics of hourly, daily and monthly labor productivity and the corresponding indicators of the average wage of workers.

Social payments. Social payments made by enterprises and organizations include compensation and social benefits provided to employees for treatment, rest, travel, employment and other purposes. Social payments are not included in the wages of employees, but they are an integral element of a person’s income as an employee employed in a particular enterprise.

Social payments include: supplements to pensions for those working at the enterprise and one-time benefits to retiring employees at the expense of the enterprise; insurance payments paid to employees under insurance contracts at the expense of the enterprise, contributions for voluntary health insurance and expenses for payment for services of health care organizations provided to employees at the expense of the enterprise; severance pay upon termination employment contract and amounts paid to dismissed employees for the period of employment in connection with the liquidation of the enterprise, staff reduction; payment for travel to the place of work, one-time financial assistance for family reasons; scholarships for employees studying in full-time higher and secondary educational institutions in the direction of enterprises, and other payments and expenses of the enterprise.

Some social payments are made on the basis of current labor legislation, and a significant part of them are made on the basis of collective labor agreements between the administration and workers' organizations.

In addition to the wage fund and social payments, employees of enterprises can receive income from shares and other income from the participation of employees in the property of enterprises and organizations. Enterprises pay insurance premiums and pension fund, social insurance fund and compulsory health insurance fund, state fund employment.

Workers receive uniforms free of charge or at reduced prices, they are given work clothes and safety shoes, they are provided with therapeutic and preventive food, enterprises rent premises for educational, cultural, sports and other events.

Information about these expenses of enterprises and organizations, direct payments to employees (daily allowances for business trips, field allowances, allowances for rotational work, etc.), expenses for social events, professional retraining is necessary when determining the income of employees, remunerations of employees for the SNA and determining expenses for the workforce.

Let's consider the use of statistical methods in studying the composition and structure of the enterprise's wages and salaries based on data from OJSC "Machine-Building Plant".

table 2

Composition and structure of the enterprise's wage fund

Type of payment	Salary amount, thousand rubles.
2007	2008	Deviation report. from bases.
plan	fact
1. Variable part of workers' compensation				+5050
1.1. At piece rates				+4500
1.2. Performance bonuses				+550
2. Constant part of workers' compensation				+5370
2.1. Time-based wages at tariff rates				+370
2.2. Additional payments				+5000
2.2.1. for overtime work	---	---		+800
2.2.2. for work experience				+200
2.2.3. for downtime due to the fault of the enterprise	---	---		+4000
3. Total wages of workers without vacation pay				+10420
4. Payment for workers' vacations				+1210
4.1. variable part				+750
4.2. pertaining to the permanent part				+460
6. General payroll				+11630
Including: variable part constant part				+5800 +5830
7. Share in the total salary fund,% of the variable part of the constant part	80,0 20,0	80,0 20,0	79,0 21,0	-1,0 +1,0

Table 2 shows the structure of the wage fund of the enterprise under study in fact for the base year, in plan and in fact for the reporting year.

Let's find the shares of the components of the enterprise's wages and salaries and see how they have changed in reporting year compared to the baseline.

Salary at piece rates:

where and salary at piece rates, respectively, in the base and reporting year,

I is the wage fund in the base and reporting year, respectively.

Performance bonuses:

where and are bonuses for production results accrued in the base and reporting years, respectively;

For clarity, let us present the composition of the FZP in the form of a diagram, where it is clearly seen that the largest specific gravity in the FZP workers are paid at piece rates (Fig. 2):

Fig.2. Shares of components in the total wages

ANALYSIS OF THE DYNAMICS OF FZP

Related information.

Payroll - total amount Money paid to employees of an enterprise at piece rates, tariff rates, salaries, as well as additional payments, allowances and bonuses for a certain period of time.

The wage fund, according to the current instructions of the statistical authorities, includes not only the wage fund attributable to the current costs of the enterprise, but also payments from funds social protection And net profit, remaining at the disposal of the enterprise, as well as contributions to social and medical insurance of employees. Thus, the wage fund includes:

• a) all amounts of wages accrued by the organization, regardless of the source of financing;
• b) incentive and compensation payments;
• c) the cost of products issued as wages in kind.

The concepts of “wage fund” and “wage fund” have some differences.

The wage fund is a source of funds intended for payment of wages and social benefits. Labor standardization makes it possible to take into account the quality of labor and the individual contribution of the employee to the overall results of the enterprise. The tariff system makes it possible to compare various specific types of labor, taking into account their complexity and conditions of performance, that is, the quality of labor. In other words, it is a set of norms that ensure differentiation of wages depending on its qualifications, complexity, intensity, conditions, and nature. In accordance with Art. 143 of the Labor Code of the Russian Federation, the tariff system includes the following main elements:

• - tariff rates that determine the fixed amount of remuneration for fulfilling a standard of work (job duties) of a certain complexity (qualification) per unit of time (hour, day, month). The amount of payment for the simplest work is determined by the tariff rate of the first category. It then increases with increasing complexity of the work.
• - salary - the monthly amount of time-based wages, usually established either by workers whose work cannot be regulated, or by managers, specialists and employees.
• - a tariff schedule that establishes differentiation in wages, taking into account the type of work and the industry of the enterprise. It consists of tariff rates and tariff categories.

The first category includes the simplest work, the last - the most complex. The ratio of the tariff rates of each category is determined by the tariff coefficient. The more complex the work, the higher the rank and, accordingly, the higher the tariff rate.

• - regional coefficients for wages, compensating for differences in the cost of living in different natural and climatic conditions (regions);
• - tariff and qualification reference books, dividing various types of work into groups depending on their complexity;
• - surcharges to tariff rates and allowances for combining professions, expanding service areas, overtime, work on holidays and weekends, hazards, work in the second and third shifts and others.

The wage fund includes:

• - Basic wage fund: wages accrued for work performed in accordance with established labor standards (standards of time, production, service, job responsibilities) at piece rates, tariff rates (salaries) of employees and official salaries, regardless of the forms and systems of remuneration adopted at the enterprise. Amounts of interest or commission accruals depending on the amount of income (profit) received from the sale of products (works, services) in cases where they are the main salary. Amounts of royalties for workers in the arts, editorial offices of newspapers and magazines, telegraph agencies, publishing houses, radio, television and other enterprises and (or) payment for their labor, carried out at the rates (prices) of copyright (production) remuneration accrued at this enterprise.
• - The additional salary fund includes:
  • 1. Allowances and surcharges to tariff rates and official salaries in the amounts provided for by current legislation, for qualified workers engaged in particularly responsible work, for high qualifications; for work in difficult, harmful, especially harmful conditions; for work in multi-shift and continuous production (including additional payments for work on weekends, which are working days according to the schedule), at night; workers constantly engaged in underground work, for the standard time of their movement in the mine (mine) from the shaft to the place of work and back, and other allowances and additional payments provided for by law.
  • 2. Bonuses for workers, managers, specialists and other employees for production results, including bonuses for saving specific types of material resources, including for:
    • - fulfillment and overfulfillment of production tasks;
  • - completing chord tasks on time;
  • - increasing labor productivity and output;
  • - improvement of final results economic activity brigade, site, workshop;
  • - saving raw materials, materials, tools and other material assets;
  • - reduction of equipment downtime and other quality indicators in the operation of enterprises, as well as bonuses awarded to workers from the foreman’s bonus fund and others.
• 3. Rewards (percentage bonuses) for length of service, length of service (bonuses for length of service in the specialty at a given enterprise), provided for by current legislation.
• 4. Payment of labor to employees who are not on the staff of the enterprise for the performance of work in accordance with civil law contracts, including contract agreements, provided that payments to employees for work performed are made directly by this enterprise. The amount of funds allocated to pay these workers is determined based on their estimate for performing work (services) under the contract and payment documents.
• 5. Payment for work on weekends and holidays (non-working days), overtime at rates established by legislative acts.

To other incentives and compensation payments relate:

• a) Payment for downtime through no fault of the employee.
• b) Amounts paid to employees on leave at the initiative of the administration with partial retention of wages.
• c) Amounts paid to workers who took part in strikes.
• d) Allowances and additional payments not provided for by law, and in excess of the amounts established by current legislation.
• e) Rewards based on the results of work for the year.
• f) Remunerations (percentage bonuses) for length of service, length of service (bonuses for length of service in a given specialty at a given enterprise), not provided for by law, and in excess of the amounts established by current legislation.
• g) One-time incentives (for example, individual workers for the fulfillment of particularly important production tasks, incentives for anniversaries and memorable dates, both in cash and in kind).
• h) Material assistance (health, environmental and other payments).
• i) The amount of labor and social benefits provided to employees by the enterprise:
  • - payment for additional vacations granted by decision of the workforce (in excess of those provided for by law), including for women raising children;
  • - one-time assistance to employees retiring;
  • - additional payments and supplements to state pensions for working pensioners;
  • - the cost of vouchers for treatment and recreation or amounts of compensation issued instead of vouchers; excursions and travel;
  • - reducing the cost of food for employees both in cash and by non-cash payments in canteens, buffets, and dispensaries;
  • - other payments of an individual nature (payment for apartments and rental housing, except for dormitories, food and non-food products, including goods received through barter, grocery orders, travel tickets, subscriptions to health groups, subscriptions to newspapers and magazines, prosthetics, payments of the difference in fuel prices or the amount of compensation to employees for the cost of issued fuel in cases not provided for by current legislation, and others).

Thus, the wage fund is part of the national income distributed among workers in national economy. Part of the income of an enterprise or firm. The payroll includes wages, incentive and compensation payments, bonuses for specific performance results, remuneration based on the results of work for the year and for length of service, bonuses based on regional coefficients, for work on evening and night shifts, etc.

Payroll fund - the total amount of wages of company employees, calculated on the basis of existing rates of payment or salaries and until deduction from it various taxes, social security contributions, contributions and deductions. Total wages are used to determine total production labor costs. wage fund labor

The wage fund characterizes only that part of the wage fund that is included in the cost of products (services, works).