Analysis of the organization of wages example. Analysis of the current system of remuneration at the enterprise. One-time incentive payments

The organization of remuneration in JSC "BMZ" is fixed in the Regulations on remuneration, which is approved by the General Director of the enterprise.

JSC "BMZ" uses the following systems of remuneration:

Time-bonus;

Piece-premium.

The time bonus system has been established for such categories of personnel as managers, employees (all engineering and technical workers).

Under the time-bonus wage system at BMZ OJSC, employees are paid for the time they actually worked, as well as bonuses. Thus, the amount of wages under the time-bonus wage system is determined according to the following scheme:

Figure 2. Payroll calculation under the time-bonus system

Employees whose work is paid according to the time-bonus system of remuneration of labor are paid a salary. The amount of wages is determined on the basis of the established salary for the actual hours worked.

The salaries for various categories of employees of JSC "BMZ" are established in the staffing table.

For example, the sales manager of OJSC "BMZ" has an official salary of 18,000 rubles. In November 2014, out of 18 working days, he worked 11 (he was on sick leave for 7 days). Then the salary of the sales manager of JSC "BMZ" will be:

18000 rub. : 18 days x 11 days = 9167 rubles.

If an hourly rate is set for an employee, then the amount of wages for the time actually worked during the month is calculated as follows:

Figure 3. Payroll calculation under the time-bonus system

For example, a cleaning lady at the industrial premises of JSC "BMZ" has an hourly rate of 55 rubles. In November 2014, according to the time sheet, the cleaner worked 92 hours. Then her salary for November will be:

55 rub. x 92 hours = 5060 rubles.

Employees whose work is paid according to the time-bonus system are set bonuses: for complexity, for tension in the following amounts:

Table 4

Sizes of allowances at BMZ OJSC, % of salary

Let's consider the piece-bonus system of remuneration, which is used at JSC "BMZ". According to the piece-bonus system of labor remuneration in OJSC "BMZ" the labor of the main production workers is paid.

In the piecework wage system, the worker is paid for the amount of output that he has produced.

The amount of wages for piece-bonus wages is calculated on the basis of piece rates established at JSC "BMZ" and the number of products manufactured by the employee, according to the following scheme:

Figure 4. Calculation of wages for piece-bonus wages

The premium is calculated according to the following formula:

P \u003d ZPsd H (P% + P "% H P"%) / 100,

where P% is the percentage of the bonus for the performance of the bonus indicator;

P "% - the percentage of the premium for overfulfillment of the bonus indicator;

P”% - the percentage of overfulfillment of the bonus indicator.

The amount of wages of employees whose work is paid according to the piecework wage system is determined on the basis of the reports of employees, the memo of their immediate supervisor and other documents and data that allow determining the number of units of products manufactured by the employee. The amount of the monthly wage, including for an unskilled employee of an organization who has fully worked out the norm of working hours and fulfilled the norm of output, cannot be lower than the minimum wage established in the Russian Federation.

Let's take an example. It is necessary to calculate the monthly salary according to the piece-bonus wage system, if an employee of JSC "BMZ" produced 265,127 packages of milk in November 2014, the piece rate for 1 package is 6 kopecks. The norm is 260,000 packages of milk. The bonus is paid for 100% of the fulfillment of scientifically based standards in the amount of 10%, for each percentage of overfulfillment of the standards - 1.5% of piecework wages.

Calculate the amount of wages at the piece rate:

265127 x 0.06 rub. = 15907 rubles.

Determine the percentage of overfulfillment of the norm:

265127: 260000 = 1,97%.

That is, scientifically based burrows are fulfilled and overfulfilled by 9.1%.

Let's determine the total premium percentage:

P% \u003d 10 + 1.5 × 1.97 \u003d 12.955%.

Determine the amount of the premium in rubles

15907 rub. H 12.955 / 100 \u003d 2061 rubles.

Let's determine the total amount of wages:

15907 + 2061 = 17968 rubles

The entire team of JSC "BMZ" can be awarded for other achievements. Bonuses are paid for overfulfillment of the production plan (in value or in kind), saving direct costs or reducing the cost of production, performing work (obtaining products) with high quality, safety of equipment, etc.

Bonuses are based on actual hours worked. For the time during which the employee was absent from work due to illness, the bonus is not paid.

If there are savings on the payroll fund, the employees of JSC "BMZ" can be paid one-time monetary rewards:

For the performance of tasks of particular importance and complexity, long-term and impeccable work;

For the high quality of work, the manifestation of initiative, a creative attitude to business;

In connection with state or professional holidays, significant dates;

On the occasion of personal anniversaries;

When you retire.

The amount of funds intended for the payment of bonuses is determined by the General Director of JSC "BMZ".

Employees of OJSC “BMZ” may be paid lump-sum monetary remuneration in connection with state or professional holidays, significant dates. The amount of the specified monetary reward is determined by the order of the general director of the enterprise.

All wages paid to employees of JSC "BMZ" are divided into basic and additional.

The main ones include payment accrued to employees for hours worked, the quantity and quality of work performed: payment at piece rates, tariff rates, salaries, bonuses to pieceworkers and time workers, additional payments due to deviations from normal working conditions, for work at night, for overtime work, for the management of the team, payment for downtime through no fault of the workers, etc.

Additional wages include payments for unworked time provided for by labor legislation: payment for regular vacations, preferential hours for teenagers, for the time of performing public duties, severance pay upon dismissal, and others.

The employer is obliged to notify each employee in writing of the components of the wages due to him for the relevant period, the amount and grounds for the deductions made, as well as the total amount of money to be paid.

Employees of JSC "BMZ" receive wages every half a month.

If an employee works in conditions other than normal, then he is entitled to compensation payments (surcharges for harmful and dangerous working conditions, payments for overtime, night work, difficult climatic working conditions, and others). JSC "BMZ" independently sets the amount of additional payments, taking into account that the minimum amounts of additional payments are established by law.

The collective agreement of OJSC "BMZ" establishes that overtime work is paid for the first 2 hours of work at least one and a half times, for subsequent hours - at least twice the amount. The same amounts of payment are established in the Labor Code of the Russian Federation. At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime.

Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by laws and other regulatory legal acts. Night time is considered from 22:00 to 06:00 in the morning.

Additional payments are made for the timely and high-quality performance of work, unfavorable and harmful working conditions, work on holidays and weekends, the complexity of work, work in the evening and night shifts, for foremen and team leaders for management, irregular working hours, overtime work, etc.

Employees of OJSC “BMZ” who, along with their main job, perform additional work in another profession (position) or perform the duties of a temporarily absent employee without being released from their main job, are paid an additional payment for combining professions (positions) or performing the duties of a temporarily absent employee on the basis of an order General Director of JSC "BMZ". When an employee with piecework wages performs work of various qualifications, his work is paid at the rates of the work performed by him.

JSC "BMZ" applies surcharges for combining work, expanding the service area in the following amounts:

For combining professions (positions), performing the duties of temporarily absent employees - up to 80%;

For an extended service area - up to 65%;

Drivers for the delivery of products without a supply agent - up to 15%;

Drivers for loading and unloading products - up to 70%;

Brigadiers, assistant foremen for work with pesticides - 10%.

Thus, the organization of remuneration in JSC "BMZ" can be represented as the following scheme (Figure 5).

For conscientious work, achievement of high performance in their labor activity, the employees of OJSC "BMZ" are awarded the title of Honored Worker of the Food Industry, thanks are announced from the Head of the Borovichi Municipal District, and the employees are awarded Certificates of Honor.

Also, JSC "BMZ" worked out a list of violations for which employees are subject to the mechanism of deprecation of bonuses. In particular, the deprivation of the bonus is carried out for violation of the technological process, the presence of cases of non-compliance of products with the requirements of GOST and technical regulations, non-compliance with the norms for the consumption of raw materials and materials, the presence of equipment downtime due to the fault of the employee, etc. The level of reduction ranges from 20-100 percent.

Figure 5. Organization of labor remuneration at JSC "BMZ"

Let's consider the main performance indicators of the organization of remuneration of JSC "BMZ".

Table 5

The main performance indicators of the payroll fund for employees of JSC "BMZ"

Table 5 shows that the growth rate of revenue from product sales is quite high (33.41%) and outpaces the growth rate of the number of personnel (4.62%), which indicates an effective organization of labor. Also, the growth rate of labor productivity of employees of OJSC "BMZ" (27.52%) is ahead of the growth of the average wages of employees (18.9%), which indicates an effective organization of remuneration at OJSC "BMZ".

Figure 6. Dynamics of the average salary of employees of JSC "BMZ"

Consider the distribution of the wage fund of JSC "BMZ" forms:

Table 6

Distribution of the payroll fund for employees of JSC "BMZ" by forms

Table 6 shows that piecework wages at BMZ OJSC have the largest share (53.94% in 2011, 54.33% in 2012, 51.55% in 2013). In 2012, its absolute amount and share increased. However, in 2013 the share of this form of remuneration decreased.

The methodology for analyzing the remuneration system is largely unique for each organization and depends mainly on the goals set. Any enterprise has its own set of indicators for evaluating business productivity, but at the same time, we can talk about several groups of indicators that are typical, common to most companies and form the basis for the analysis of the compensation system.

The first group is indicators related to the volume of labor force used and staff employment.

The first indicator: the structure of the wage fund (PAY). Important here:

• the ratio of the constant and variable parts of the payroll;
• the percentage of costs allocated to provide social benefits to employees, compared to the total compensation for performance;
• definition of named ratios for production personnel, specialists, managers and senior management;
• the share of the payroll that is used to pay for overtime work. If the percentage of overtime work at the enterprise consistently exceeds the level of 5-7%, then it is necessary to plan and conduct a special study of the causes of this phenomenon, to identify the main trends.

It is very important to track the dynamics of changes in all these indicators over three to five years, especially in correlation with the strategic objectives of the enterprise.

The second indicator: the ratio between the size of the payroll of permanent staff and the payroll of employees of third-party organizations performing a number of business functions under contract agreements and / or outsourced. Analyzing the existing ratio, it is important to get answers to the following questions:

• Does the involvement of third-party organizations ensure the quality of work, which consistently exceeds the quality of "internal" performers?
• Does hiring external workers save internal resources (what and in what proportions)?

The third indicator: is called "conditional worker". To a certain extent, it summarizes the data on the two previous indicators. This indicator allows you to monitor and measure the use of additional working hours (overtime, part-time work and as a replacement for sick leave or absenteeism). The quantitative expression of the indicator "conditional worker" is obtained by dividing all working hours paid for the reporting month (except for those that are paid double according to the current legislation) by the average number of working hours in the reporting month. For example, if the payroll of an enterprise is 500 people, and the resulting “conditional worker” indicator is 600 people, management has something to think about!

In our practice of working with a manufacturing enterprise, for which the “conditional worker” indicator exceeded the actual number of employed personnel by 80 people, it was important to identify the causes of the additional costs of working time and the “place of their application”. Through a thorough analysis of all labor cost streams, we found that the lion's share of these costs associated with the payment of production workers who were accepted on probation, "tried out" as apprentices and, for a number of reasons, quit before even a month worked. Not without interest on the part of production managers was perceived the fact that in the structure of the payroll of the production unit of this kind of payments amounted to almost 19% (for the study period).

The “conditional employee” indicator helps to visually assess how purposefully (to achieve corporate goals) one or another component of the payroll “works”.

The second group of indicators is related to the assessment of the cost of labor resources in relation to the value of the goods they produce and the benefits received for the enterprise.

The first indicator: the share of wages (total compensation payments) in the cost of manufactured products/services, as well as the dynamics of this indicator in comparison with data on other enterprises in the industry. The fact is that in the interpretation of this indicator, the industry affiliation of the business is of decisive importance. Companies in the service sector typically spend about 40% of all investments in the production of services on compensation payments, and companies in the high-tech sector often spend more than 40%. At the same time, for manufacturing enterprises, this indicator is considered acceptable within 10-15% of costs, and enterprises associated with the use of expensive raw materials tend to "keep" this indicator even below this norm.

For a particular company, it is important to analyze the share of personnel costs in the cost of products / services. First, it is an important condition for ensuring competitiveness. And secondly, if a company in the field of compensation seeks to establish partnerships with employees, it will inevitably make a choice in favor of a more productive workforce that can ensure savings and high-performance use of other resources (finance, raw materials, time, information). That is, compensation policy must be linked to strategic objectives and policies in the field of recruitment and training of personnel, otherwise it will be difficult to retain high-paid workers.

The second indicator: labor productivity, determined in terms of the share of gross product and / or gross profit, which falls on one worker. We detail this indicator.

In the first case, the indicator “labor productivity per worker as a share of gross product” is applicable to manufacturing companies. It can be defined in the context of an hourly / shift / daily / weekly / monthly time period.

The cost of labor at a certain labor productivity can be controlled by tracking the following ratio: how much the growth rate of labor productivity outpaces the growth rate of wages (or lags behind). The generally accepted norm is the trend in which labor productivity grows at a faster pace, and an increase in payments for wages is the result of a number of systemic compensation decisions.

In the second case, the indicator "productivity per worker as a share of gross profit" can be analyzed against benchmark data in the field of compensation, such as:

• the base rate of the lowest rank on which the entire hierarchical salary system is based;
• maximum base rate according to the tariff scale;
• dynamics of profitability per employee;
• principles of remuneration of senior officials.

Third indicator: value added per employee of the enterprise. This indicator has been actively used literally in recent years. Its use implies the existence of a methodology that allows you to objectively determine the contribution of all - and each of the departments involved in the production of a product / service.

The idea underlying this indicator is that business performance is made up of a chain of business processes represented by the work of both producing and supporting departments. It is quite difficult to assess, or rather “measure”, the participation of these divisions in the creation of the final value.

At the same time, the use of the “value added” indicator allows us to translate the discussion “who is in charge and makes a profit ...” into the plane of matching the contribution that a particular unit makes to the realized value of the product / service and the share of compensation payments that the unit receives.

The third group of indicators is related to the assessment of the stability of employed personnel and the quality of intra-organizational rotations.

The first indicator: staff turnover, understood as the percentage of employees who terminated the employment contract with the enterprise on their own initiative, in relation to the number of employees during the reporting period.

Personnel turnover is one of the integral indicators showing the state of all personnel management processes. At the same time, a detailed analysis of the reasons for dismissal makes it possible to identify those that are associated with problems in remuneration. Significant information for managers is also provided by tracking the further actions of laid-off workers in the labor market: in which companies they get a job, what professional expectations they realize (or do not realize), what compensation systems are used by competing companies that attract this staff.

The second indicator: the focus and quality of intra-organizational rotations, namely:

• filling rate of vacancies by "internal" candidates;
• the level of positions for which these rotations are carried out;
• adaptation index of these employees in new positions.

The third indicator: comparison of the total investments invested in the promotion of their employees, the implementation of their career plans within the company, with the potential costs of attracting outside personnel and training them during the adaptation period.

Fourth group of indicators, allowing to analyze the current compensation system of the company "as it is now", refers to the management of the reward system. Many specialists in the field of remuneration hold the view that it is the management of the remuneration system that is a key factor in its success and the impact that compensation has on performance. By “looking closely” at how the compensation system is managed, we will be able to identify the most urgent tasks, as well as identify “problem” areas that need to be redesigned in the first place.

The first indicator is the frequency and procedure for making changes to the wage system. It is important to find out here:

• when and by whom the analysis preceding the changes was carried out;
• whether complex changes were made to the entire system, including its basic principles, or only local ones;
• How was the effectiveness of the innovation measured?

The second indicator: what positions - within what grades (ranks), if the company has implemented a grading system - have “shadow ranges”, that is, where the officially established salary ranges actually expand? What are the reasons for such phenomena, how are they justified?

The general rule is the following: the more exceptions, the less stable the compensation system as a whole. But at the same time, it must be remembered that exceptions to the rules may mean that in the structure of the company's work there are unique activities (positions) that are key to this organization. Specialists of the required qualifications with the required competencies may rarely be found on the labor market, and it is often possible to retain (or attract) them precisely by increasing the offered salary. But in order not to “break” the entire system due to the necessary exceptions, in such cases the management goes to the formation of a “shadow range” of the official salary for these specific positions.

The third indicator is the number of employees whose salaries have reached the maximum of the corresponding ranges (“forks”) of salaries, as well as the positioning of these employees in the job hierarchy.

This indicator may indicate both that the employees employed in certain positions (types of work) are highly qualified, and that the salary "plugs" are formed in such a way that they do not allow adequately differentiating the remuneration of employees depending on the quality and effectiveness of their work. labor. In the latter case, the salary system needs to be revised.

The fourth indicator: the difference in salaries and total payments between the most successful and efficient employees and the "average". This indicator allows you to understand how the difference in their wages was obtained: thanks to a fixed, variable part, or various kinds of allowances. In fact, this figure shows how successfully the company coped with the questions “what are we paying for?” and “what are we encouraging?” discussed earlier.

Fifth indicator: principles for organizing payroll communications and current practice in this area.

For the successful implementation of a new - redesigned - wage system in a company, it is important to understand who initiates information campaigns (if any)? How are corporate media and other available information resources used? What participation do managers of different levels take in the discussion, development and implementation of the remuneration system in the company? Are there mechanisms and ways to handle wage appeals? To what extent are these mechanisms effective and formalized: are there permanent committees authorized to consider compensation policy issues, what is their composition and credibility in the company?

We talked about indicators that can be attributed to intra-organizational "filters" that make it possible to sift through an array of information, find answers to questions, and consider situations that constantly arise in connection with the functioning of the compensation system. These "filters" draw the attention of specialists and managers inside the system, allow them to think about the existing mechanisms in the field of remuneration and find resources for its optimization.

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The methodology for analyzing the organization of wages includes the following steps:
1. Analysis of the organizational structure of the department of labor organization and wages.

2. Analysis of employee satisfaction with wages, the system of benefits, incentives, social protection.

3. 3. Analysis of the main elements of the organization of wages.

3.1. Analysis of labor rationing:

Coverage of workers by labor rationing;

The quality of the applied standards;

The degree of compliance with the norms;

The level of tension norms.

3.2. Analysis of the tariff system:

Compliance of the actual state of the tariff system with its reference and regulatory data;

The validity of the billing of works and workers and their compliance;

Validity of the tariff rate of the 1st category of the tariff scale;
validity of the share of the tariff in wages; justification of additional payments for working conditions.

3.3. Analysis of forms and systems of remuneration:

Compliance of the applicable piecework and time-based forms of remuneration with the conditions for the expediency of their use;

The validity of the establishment of wage coefficients under the tariff-free system;

Evaluation of the effectiveness of bonus systems;

Evaluation of the psychological tangibility of the size of the premium.

The sources of information for analysis are the performance indicators of the enterprise, as well as reference and regulatory data and legislative acts. The analysis must be carried out for the enterprise as a whole, its structural divisions, categories of employees and groups of employees, connected by the unity of the approach to remuneration.

The analysis of the forms and systems of remuneration must begin with the identification of the conditions that determine the use of piecework or time wages based on the accounting of costs and results of labor, as well as the characteristics of equipment, technology, organization of production and labor, requirements for the quality of work, the need to combine personal and collective interests .
Since the expediency of choosing the forms and systems of remuneration stems from compliance with the conditions for their application, the prevalence of various forms and systems of remuneration is a consequence of the peculiarities of the organization of labor and production. It can be determined either by the amount of funds spent on wages for each system, or on the basis of the results of sociological research.

It is also necessary to identify the feasibility of using a tariff-free option for organizing wages. If a tariff-free wage system is used at an enterprise, then its analysis reveals, first of all, the validity of establishing the qualification levels of employees. In addition, it is very important for tariff-free regulation to analyze the totality and degree of influence of indicators that reflect the contribution of a particular employee to the overall performance of the team.

The analysis of the forms and systems of remuneration must be completed with an assessment of the bonus provisions in force at the enterprise.

All applied bonus systems must be cost-effective, i.e. the results from the implementation of the event must exceed the costs. The criterion of economic efficiency is the observance of the following inequalities:

When evaluating the effectiveness of the bonus system, it should be taken into account that the value of the bonus in relation to the main salary should not be less than 10%, which is considered as a threshold of psychological tangibility. It is believed that otherwise the bonus will not be perceived by the employee as a form of incentive. In addition, the size of the bonus should be linked to the labor efforts of the employee necessary to achieve the appropriate level of performance of the bonus indicator. It is also necessary to take into account factors that do not depend on the labor efforts of the employee, but affect the magnitude of the effect achieved.
Individual terms of payment and incentives are provided for in labor agreements (contracts) concluded with employees of the enterprise, therefore, it is necessary to analyze the relationship between the employment agreement (contract) and the collective agreement of the enterprise, as well as compliance with the social protection of the employee.
The implementation of all stages of the analysis of the organization of wages allows you to get a real picture of its state in the enterprise. For each of the aspects of the analysis, a deeper study can be performed using the appropriate set of tools, which depends on the goal and the availability of initial information. Only with a comprehensive approach to conducting research, the results of the analysis will have an effective impact on improving the organization of remuneration of workers, strengthening its stimulating effect, increasing production efficiency and competitiveness of the enterprise.

Table 3 shows the absolute deviations in the use of the wage fund. However, it must be borne in mind that the absolute deviation in itself does not characterize the use of the wage fund, since this indicator is determined without taking into account the degree of fulfillment of the plan or changes against the indicators of the previous year in terms of output. Therefore, it is necessary to determine the relative deviation of the payroll.

Relative deviation is calculated as the difference between the actual amount of wages and the planned fund, adjusted for the coefficient of fulfillment of the production plan. The relative deviation to the previous year is determined similarly.

To analyze the use of the payroll, table 3 is compiled

Table 3 Analysis of the payroll dynamics, thousand rubles

Personnel categories	previous year	Reporting year	Deviations (+,-)	Rates of growth, %
plan	fact	off plan	from previous year	according to plan	actually
Payroll for all staff
Incl. RFP
out of him:
workers
managers, specialists, employees
Non-industrial personnel

However, it must be taken into account that only the variable part of the wage fund is adjusted, which changes in proportion to the volume of production. These are the wages of workers at piece rates, bonuses to workers and management personnel for production results, and the amount of vacation pay corresponding to the share of variable wages (Table 4).

Table 4

Initial data for the analysis of the relative deviation in the wage fund PPP, thousand rubles.

Payment types	Prior year	Reporting year	Deviations (+,-)
plan	fact	off plan	From prev. of the year
1. The variable part of the remuneration of workers: incl.: at piece rates, bonuses for production results 2. The constant part of the remuneration of workers: incl. time wages at tariff rates of additional pay, total of which: for overtime work for length of service for downtime due to the fault of the enterprise 3. Total remuneration of workers without vacation pay 4. Payment for vacations of workers in t.h.: pertaining to the variable part pertaining to the permanent part 5. Remuneration of employees 6. General payroll including: variable part fixed part 7. Ud. weight in the general wage fund, % of the variable part of the constant part

The constant part of wages does not change when the volume of production changes (wages of workers at tariff rates, wages of employees at salaries, all types of additional payments, wages of workers in non-industrial industries and the corresponding amount of vacation pay).

When calculating the relative deviation in the wage fund, the so-called correction factor is used, which reflects the share of the variable salary in the total fund. It shows by what fraction of a percent the planned wage fund should be increased for each percent of the overfulfillment of the plan for output.

Similarly, the relative deviation is calculated in relation to the payroll for the previous year.

Next, you should analyze the reasons for changing the permanent part of the salary fund, which includes the salary of time workers, employees, non-industrial workers, as well as all types of additional payments. The salary fund of these categories of workers depends on their average number and average earnings for the corresponding period of time. The average annual salary of time workers, in addition, also depends on the number of days worked on average by one worker per year, the average length of a work shift and average hourly earnings.

The salary fund of employees can change due to the number of managerial personnel and average annual earnings.

Of great importance for the analysis of the use of the wage fund is the study of the average earnings of employees of the enterprise, its change, as well as the factors that determine its level. This study should be carried out in the context of categories and professions and in general for the enterprise.

Certain conclusions about the rationality of using the salary fund can be drawn from the analysis of the structure and the presence of unproductive payments in its composition (Table 5).

Table 5 Characteristics of the structure of the wage fund for workers

It is necessary to achieve a reduction in unproductive payments in the structure of the wage fund, which will indicate an improvement in the organization of production and labor at the enterprise.

The organization of the remuneration of employees in VKM-Steel LLC is mainly carried out by two structural divisions: the Department of Organization of Labor and Wages (OOTiZ) and the Human Resources Department (OK), but none of them solves motivational problems. HSE and QA report directly to the Director of Social Affairs, who in turn reports to the Managing Director.

The Head of Human Resources is responsible for the following functions:

• - control over the organizational culture of the enterprise, that is, compliance with norms and values;
• - leading the work on staffing the enterprise with workers and employees of the required professions, specialties and qualifications;
• - familiarization of workers with the necessary documents when hiring with working conditions and its payment;
• - conclusion of employment contracts and interviews with employees who have applied for dismissal;
• - carrying out work to clarify and comply with the rules of internal labor legislation;
• - implementation of work on the selection, selection and placement of personnel based on an assessment of their qualifications, personal and business qualities;
• - conducting a systematic analysis of personnel work at the enterprise, developing proposals for its improvement.

LLC "VKM-Stal" has the Regulations "On the payment and incentives for the work of managers, specialists and employees; main workers and auxiliary workers ”(for the main and auxiliary working positions, they are developed separately for each workshop). They were introduced in order to increase the motivation for the work of employees, ensure material interest in improving the qualitative and quantitative results of work, fulfill planned targets for the production of marketable products, reduce the cost of producing a unit of output (work, services), improve the quality of products, and make a profit.

Salary has been and remains one of the highest priority motivation factors. Consider how the payment and stimulation of the work of the personnel of the enterprise.

The wages of the main and auxiliary workers of the workshops are made according to the piecework - bonus and piecework - time wage system. The guarantee for remuneration is the minimum wage established in the Russian Federation.

The following wage systems are used at the VKM-Steel LLC enterprise: time-based - bonus and piece-rate - bonus.

The calculation of the basic wages (permanent part) of employees of VKM-Steel LLC is made according to table 2.6.

Remuneration of employees is made from a single wage fund, depending on the quantity and quality of labor expended. It is determined depending on the volume, complexity and degree of responsibility of the work performed, qualifications, the results of personal labor contribution and the quality of labor, as well as the results of the economic and financial and economic activities of the enterprise.

The salary of managers, specialists and employees includes, in addition to the official salary, the following payments from the payroll fund:

• - allowance for the coefficient of quality attitude to work;
• - a bonus for achieving certain performance indicators in accordance with the Regulations on bonuses.

Table 2.6 - The composition of the basic wages (permanent part) of employees of VKM-Stal LLC

Payment type	Calculus Method
Pieceworkers - by the name of the type of work and profession	Piece rate multiplied by the amount of work performed (for the final good product accepted by the quality control department and handed over to the sales warehouse or other divisions)
Time workers - by the size of the qualification category and the name of the profession	Hourly rate multiplied by hours actually worked
Managers, specialists and employees (RSiS) - according to the size of the official salary according to the staffing table	Salary multiplied by actual hours worked

The official salary is a guaranteed monetary reward for the employee for the performance of his assigned duties and is set according to the tariff scale, taking into account the complexity of the work, the qualifications of the employee, and the importance of the structural unit.

To strengthen the personal responsibility of employees for the quality of their work, the timely implementation of organizational and administrative documents of the enterprise, high performance discipline, additional material incentives are introduced - an allowance for the coefficient of quality attitude to work (KKT).

The bonus on the coefficient of quality attitude to work reflects the personal view of the immediate supervisor on the quality attitude to work of the employee who is under his command. The amount of the allowance for the CCP is determined from the official salary and depends on the assessment of the employee's work for the reporting month. The maximum allowance is 0.67 (Table 2.7).

Table 2.7 - Indicators for assessing the quality of work of managers, specialists and employees of VKM-Stal LLC

The assessment of the quality of work of employees is carried out by the head of the structural unit, and for directors in areas - by the managing director.

The enterprise records for each worker (a group of workers with collective responsibility) all cases of non-compliance with certain regulatory requirements for skill, performance of job duties, as well as cases of making and not making effective decisions in extreme or critical situations.

As an additional incentive based on the results of the work of the structural unit for the reporting period, employees are awarded a bonus in terms of indicators and in amounts in accordance with the Regulations “On bonuses for managers, specialists and employees of LLC VKM-Steel” and the Regulations “On payment and incentives for the work of key workers and auxiliary workers ".

The planned maximum bonus at the enterprise is 50%. The bonus is accrued upon fulfillment of the main and additional bonus indicators.

The main indicator of bonuses for all structural divisions and managers of all levels is the indicator "Fulfillment of the plan for profit from sales of products", for the implementation of which a 20% bonus is charged.

The main indicator of bonuses for the main workers is the indicator "Fulfillment of production standards by 100%." The bonus indicators for the main workers are shown in Table 2.8.

Table 2.8 - Bonus indicators for the main and auxiliary workers of VKM-Stal LLC

	Bonus rate
	For essential workers: - fulfillment of production norms by 100%; - no defective products
	For auxiliary workers of various structural divisions: a) a cleaner of industrial premises, service premises, bathrooms; cloakroom attendant: timely and high-quality performance of tasks; 2) exemplary maintenance of fixed areas (bathrooms, etc.) b) for a repairman, turner, miller, electrician, loader, grinder: 1) fulfillment of production standards by the main worker; 2) no assembly line downtime

The basis for accruing bonuses to workers is the data of operational accounting, accounting and statistical reporting.

The amount of the premium may be reduced for: production of substandard products; non-compliance with the technological process by workers; failure to provide planned outputs of suitable products; non-fulfillment of plans and measures for nature protection; failure to take measures to strengthen order and discipline; exceeding the normative discharges of MPC; failure to comply with orders and orders of the administration; low culture of production; absenteeism, etc.

Additional payments to wages are also made at the VKM-Stal LLC enterprise. The surcharge for multi-shift work is set in the following amounts (for managers, specialists and employees):

• - when working in 2 shifts for each hour of work in the evening shift - 20% (10 rubles for main and auxiliary workers);
• - when working in 3 shifts for each hour of work in the evening shift - 20%; for each hour of work on the night shift - 40% (30 rubles for the main and auxiliary workers);
• - for daily duty - 20% for each hour of work at night (from 22:00 to 06:00 in the morning).
• - additional payment to employees for a temporarily absent employee is made in the amount of 25% of the official salary established for the combined position.

For JSC workers working in hazardous working conditions, additional payments to the tariff salary are established (table 2.9). These are workers of such professions as a steelmaker, a steelmaker's assistant, a machinist, a welder, a slinger, a crane operator, etc.

Table 2.9 - Additional payments to the workers of the enterprise LLC "VKM-Stal", working in hazardous working conditions

Surcharges for the intensity of labor for workers engaged in active labor on conveyors, production lines are set depending on the value of the indicator of the intensity factor of the worker at the workplace to the hourly tariff rates shown in Table 2.10.

Table 2.10 - Additional payments for the intensity of labor to the workers of VKM-Stal LLC

In order to stimulate staff, recognize the employee's personal labor contribution to the development of the enterprise, increase the interest of employees in achieving high final results, increase labor productivity, save material and energy resources and strengthen labor discipline, the enterprise has the following reward system, presented in table 2.11.

Table 2.11 - The system of rewarding employees of the enterprise LLC "VKM-Stal"

		Amount, rub.
	Thanks Announcement
	Rewarding with the Certificate of Honor of the enterprise
	Entering the Alley of Labor Glory of the enterprise
	Rewarding with a Certificate of Honor, gratitude from the Head of the Administration of the Proletarsky District of the Saransk Civil Defense
	Rewarding with a Certificate of Honor, gratitude from the Head of the Administration of the Saransk Civil Defense
	Rewarding with a Certificate of Honor, gratitude of the State Assembly of the Republic of Moldova
	Awarding of awards to the Head of the Republic of Moldova, the Government of the Republic of Moldova
	Assignment of departmental titles "Honorary Engineer", etc.
	Assignment of honorary titles of the Russian Federation
	Awarding with orders and medals of the Russian Federation

In accordance with the current collective agreement, LLC VKM-Stal established payments presented in Table 2.12.

Table 2.12 - Payments and material assistance to employees of VKM-Stal LLC

		Amount, rub.
	Payment of a one-time remuneration upon reaching retirement age
	Payment of a lump-sum benefit to relatives in the event of the death of an employee
	Payment of a one-time allowance to relatives in the event of the death of a pensioner whose last place of work was VKM-STAL LLC
	Payment of a one-time allowance to relatives in the event of the death of a WWII veteran
	Payment of a lump-sum benefit in the event of the death of close relatives
	Compensation for the cost of a voucher to the DOL for children of employees of the enterprise	10% of the cost
	Providing New Year's gifts to employees' children
	Reimbursement of expenses to employees who underwent surgery if they have the relevant documents	10% of the cost
	Payment of benefits to an employee who left the enterprise due to conscription and returned to the enterprise after service
	Reimbursement for hot meals	40 rubles/day
	One-time financial assistance for marriage registration
	One-time financial assistance at the birth of a child

For a more complete analysis of the remuneration system at the enterprise, it is necessary, in our opinion, to analyze the payroll fund (WFP) of VKM-Stal LLC for 2010-2012.

To analyze the composition and structure of the wage fund and its dynamics, we used data in comparable prices according to wage bills for 2010-2012. year.

Table 2.13 - Analysis of the composition, structure and dynamics of the payroll of VKM-Stal LLC

Index				2012 deviation from 2010 in ud. weight, %	Growth rate by 2010, %
Amount, thousand rubles		Amount, thousand rubles		Amount, rub.
1. Labor costs as part of the cost (production costs)
2. Payments from the profit remaining at the disposal of the enterprise
Total payroll

Based on the data given in Table 2.13, it can be concluded that in the reporting year 2012, the organization's payroll structure was 99.65% represented by labor costs as part of the cost and 0.35% by payments from profit remaining at the disposal of the enterprise . The situation at the beginning of the study period was similar. There was a slight deviation in the share of labor costs in the cost of production - by 0.36% of a point and, accordingly, for payments from profit - by -0.36% of a point compared to 2012. A significant proportion of the funds allocated for consumption in 2010, 2011 and 2045 was occupied by that part of them that is included in the cost price and is reimbursed in the proceeds for sales of products (99.29%; 99.48% and 99.65%) . The analysis of the actual growth rates of wage bill items reflects an increase in labor costs as part of the cost by 5,930.3 thousand rubles. or 13.5%. A significant decrease in the actual growth rate is associated with a decrease in payments from profit in 2012, compared to 2010, by 55.7%. In general, the enterprise saw an increase in the amount of funds allocated for consumption (FZP) by 13.1%, which in absolute terms amounted to 5,790.9 thousand rubles. To a certain extent, the decrease in payments from profit by 55.7% was also a negative point, since the decrease in the actual growth rate is associated with the presence of a loss based on the results of the enterprise's economic activities in the period from 2010 to 2012.

In conclusion, it should be noted that the wage system at the VKM-Steel enterprise has a number of shortcomings.

Firstly, the basis of the wage system is the tariff scales organized on the basis of the ETKS. At the same time, the ETKS has not been revised for a long time, and since its last revision, much has changed: the level of wages, the labor market, the list of professions and specialties, the value system of the wage worker, etc.

Secondly, many workers do not understand the peculiarities of this wage system: what determines their personal earnings, the size of the bonus, how they are formed.

Thirdly, the applied bonus system is used mainly for the implementation of the power functions of the administration, and not as an incentive.

Fourthly, the level of remuneration at this enterprise is higher than at other enterprises in the city, but lower than in the republic as a whole.

The remuneration system, wage rates, salaries, and various types of additional payments to employees of ZhBI-2 Plant LLC are established in accordance with the “Regulations on the remuneration system for employees at the enterprise”, approved by the employer in agreement with the trade union committee.

This provision has been developed taking into account the requirements of the Labor Code of the Russian Federation, the general agreement, as well as industry and territorial (tariff) agreements.

The billing of work and the assignment of qualifications to employees of the enterprise is carried out according to the ETKS of works and professions of workers and the qualification directory of positions of managers, specialists and employees. At the enterprise under study, 18-digit tariff scales have been developed based on the tariff rate of the first category, subject to the full working out of the working time norm of 7800 rubles for all departments of the enterprise. The tariff scale with hourly tariff rates for the working divisions of the plant at the rate of the 1st category is 7800 rubles.

The size of tariff rates, depending on the category (complexity) of the work performed, is determined by means of a tariff coefficient. The tariff coefficient of the first category is equal to 1. The tariff coefficients of the subsequent categories show how many times more complex work is paid higher compared to the work of a worker of the first category. The tariff coefficients used for the calculation of ZhBI-2 Plant LLC are presented in Table 2.

Table 2. Tariff scale used at ZhBI-2 Plant LLC

	Tariff coefficient

Depending on the types of work, 3 groups of wages are applied.

The first group of types of work includes the following specialties: control panel operator, transporter, minder, laundry machine operator, plasterer, carpenter, cleaner, bricklayer, moulder, canteen worker, concrete goods finisher, frame assembler, milling turner, loader, driver a / crane, a car driver, a bulldozer driver, a front-end loader driver, a car repairman, a diesel locomotive driver, a track fitter, a compiler of an operator boiler room, a plumber, a repairman.

The second group of types of work includes: steamer, electric and gas welder, reloader operator, mesh and frame welder, slinger, hand forged blacksmith.

The third group of types of work includes: crane operators.

The list of professions of workers who can be set monthly salaries:

storekeeper,

computer's operator.

The remuneration of highly qualified workers at the request of the administration of the shops, the conclusion of the chief specialists and the decision of the director of the enterprise can be established individually on a contract basis.

It is fixed that the monthly salary of an employee who has worked for this period the norm of working hours and fulfilled labor standards (labor duties) cannot be lower than the minimum wage established by the current legislation.

An analysis of the use of funds for wages should identify irrational payments, factors and sources of economic efficiency, planned for implementation in the planning process of the wage fund and wage fund.

Table 3. Analysis of the wage fund

Pay groups				Rejection 2009/	Rejection 2010/
1. Pay for hours worked
1.1. Salary at tariff rates
Continuation of table 3.
1.2. Compensation payments related to the regime
1.3. Incentive surcharges and surcharges to the tariff. Stavka
1.4. Prizes and rewards
1.5 Other payments for hours worked
2. Payment for hours not worked
2.1. annual leave
2.2. study leave pay
2.3. payment for downtime not due to the fault of employees
2.4. sick days pay
2.5 Other payments for hours not worked
Continuation of table 3.
3. One-time incentive and other payments
4. Payment for food, lodging and fuel
5. Social payments
5.1 severance pay for redundancy and retirement
5.2 Benefits for women to care for children
5.3 Fee for children in kindergartens
5.4 Training costs
5.5 Financial assistance

According to this table, the largest share in wages is paid for hours worked. In 2008, this indicator grew by 2.16% and further growth in 2009 by 8.42%. At the same time, in 2009 there was an increase in the days worked by employees and the total fund of working time. In general, this trend may indicate an insufficiently flexible system of remuneration tied to hours worked. The regulation on remuneration of the enterprise includes “Payment for labor in case of non-fulfillment of labor standards (official duties)” and “Payment for idle time”. However, non-compliance with labor standards and downtime through no fault of the employee are not paid in full, which is a factor indicating the insufficient social orientation of the wage system.

The second article of the payroll is wages for hours not worked, which is steadily declining. What happens primarily due to a sharp decrease in the payment for downtime through no fault of employees and payment for days due to illness, although at the same time the enterprise is experiencing an increase in these indicators and a decrease in the total number of employees.

The third article of the payroll is one-time incentive and other payments that increase throughout the entire period under review. This part of the payroll at the analyzed enterprise is the most normatively developed, but it does not exceed 10% of the payroll.

Consider the variable and fixed parts of the payroll in 2008 quarterly, presented in Table 4.

Table 4. Analysis of the variable and constant parts of the payroll

Pay groups				Deviation 2009/2008, %	Deviation 2010/2009, %
1. Total wages without holiday pay
Continuation of table 4.
1.1 Variable part of payroll bonus and remuneration
1.2. Fixed part of payroll
1.3. Advance payment at tariff rates
1.4. Other payments
2. Vacation pay
3. General payroll
4. Share in the total payroll,%: 4.1.variable part
4.2. permanent part

As can be seen, the largest share in the enterprise is occupied by the fixed part of the payroll - more than 89%, and the variable part, bonuses and remunerations - no more than 23%.

The regional coefficient is equal to 25% on the basis of the decision on the introduction of an increased regional coefficient to wages in the region.

The organization of wages at the enterprise is carried out by the department of labor and wages (OTiZ).

The company has a Regulation on the remuneration of employees (Appendix 2), a Regulation on bonus payments to employees (Appendix 3).

Material incentives for employees of the enterprise

Incentive payments include:

allowances for performing unattractive work;

bonuses for professional skills;

allowances for complexity, intensity and high quality of work;

class bonuses;

allowances for the intensity, urgency of the work;

personal allowances;

awards, rewards;

additional variable part of wages.

Workers who have achieved high professional skills are paid bonuses for professional skills to the tariff rate in the manner specified in a separate provision.

Bonuses for the performance of unattractive work, for the complexity, tension and high quality of work, for the intensity, urgency of the work, personal allowances are set for employees on an individual basis on the basis of orders

The payment of bonuses and remuneration is carried out in accordance with the current regulations.

An additional variable part of the remuneration is accrued based on the results of the work of the structural unit within the framework of the unit's wage fund formed in accordance with the approved regulations for these units.

Compensation payments include:

for combining professions (positions), expanding service areas, increasing the volume of work performed and performing the duties of a temporarily absent employee without exemption from work specified in the employment contract;

for work on weekends and non-working holidays,

for work with harmful and (or) dangerous and other special working conditions;

for dividing the working day into parts;

for the leadership of the brigade, link;

Additional payments to employees engaged in heavy work, work with harmful and (or) dangerous working conditions are made in accordance with Appendix 4.

The specific amounts of additional payments for combining professions (positions), performing the duties of a temporarily absent employee, for working with a smaller number are established by agreement of the parties, depending on the amount of work, by order of the plant director.

Employees who constantly work in multi-shift mode receive an additional payment for each hour of night time in the amount of 40% of the tariff rate.

Night hours are from 22:00 to 06:00.

Additional payment to foremen from among the workers who are not released from their main work for leading a brigade:

up to 10 people - 5% of the tariff rate,

10-15 people - 10% - "-

15-20 people - 15% - "-

over 20 people - 20% - "-

The additional payment for the leadership of the link is set at the rate of 50% of the bonus for the foreman if the number of the link is more than 5 people.

Surcharge for leading a brigade or a link is paid on condition that the brigade (link) fulfills the established production targets and high quality products.

Surcharge in connection with the division of the work shift into parts is set at a rate of 30% of the tariff rate.

Payments of interest allowances to employees admitted to state secrets are made in accordance with applicable law on the basis of an order from the plant director.

Depending on the financial condition of the enterprise, the following can be produced:

One-time incentives for anniversaries, national holidays and other events;

Payment of a bonus for promoting the implementation of an author's invention.

The procedure and amount of accrual is established by order of the plant.

In accordance with Article 112 of the Labor Code of the Russian Federation, piecework and time workers for non-working holidays (January 1, 2, 3, 4, 5, 7, February 23, March 8, May 1, May 9, June 12, November 4), in who were not involved in work, an additional remuneration is paid in the amount of the daily tariff rates of the assigned category.

Regulations on the payment of remuneration to employees of the plant for performance results based on the results of work and remuneration for length of service. The fact of payment, the amount, procedure and time of payment of remuneration is determined by the order of the plant, taking into account the opinion of the trade union committee.

The bonus system at this enterprise is traditional and consists in the fact that for the achievement of certain results, the employee additionally receives an amount in the amount of a certain percentage of the accrued wages in accordance with the Regulations on the payment of remuneration. Thus, the amount of variable payments still depends on the size of the base (tariff rates, salaries). This leads to the disadvantages of the bonus system:

Tariff rates and salaries, as a rule, are determined by the established working categories or positions held. At the same time, the higher the tariff rate (salary), the higher the bonus. At the same time, such systems of remuneration and bonuses imply the existence of equal pay: employees with the same category (occupying positions of equal rank) are rewarded equally. This leads to a decrease in the stimulating role of bonuses;

Tariff rates (salaries), and therefore the bonuses that depend on them, often increase automatically as the cost of living rises (as the minimum wage rises). At the same time, not only a certain level of wages, but also bonuses are "guaranteed". Employees simply need to perform their basic duties; initiative is not encouraged. At the same time, the employer's labor costs automatically grow;

Tariff rates (salaries) are set based on the results achieved by the enterprise in the past. Consequently, the amount of premiums largely depends on past results, and not on those achieved in the billing period;

Raising the level of education or qualifications, acquiring new skills does not entail an automatic increase in tariff rates (salaries), depending on the category (position) of the employee, which, in turn, are determined by his previous achievements (previous experience, level of productivity, etc.) . In fact, payment is made for previous merits and seniority, and not for current labor productivity. Obtaining additional education, advanced training are not stimulated.

In addition, the amount of bonuses to employees is set at the discretion of the head. The relationship between the results achieved in work and remuneration is not obvious, which reduces the motivation of staff.

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