Section 2. The procedure for the formation of official salaries (salaries, rates wages)

2.1. Official salaries of heads of regional public institutions middle vocational education culture and heads of educational and methodological (methodical) centers (rooms) of regional educational institutions of culture are established in accordance with the group of institutions for remuneration according to tables 1,

The procedure for classifying educational institutions of culture as payroll groups is established by a separate regulatory legal act executive authority of the region, exercising the functions and powers of the founder.

2.2. The official salaries of deputy heads, head of a branch, chief accountant, chief engineer, deputy heads of a department (structural unit), deputy chief accountant of cultural educational institutions are set 5 percent lower official salary the relevant head, taking into account the pay group to which the cultural educational institution belongs, and the individual qualification category each individual employee.

2.3. Official salaries of specialists and other employees (except for teachers) of educational institutions of culture are established taking into account the level vocational training and the availability of a qualification category assigned based on the results of certification.

2.4. Certification is carried out in relation to:

managers, specialists and other employees of cultural educational institutions - based on the requirements qualification characteristics positions of cultural workers Russian Federation, qualification characteristics of the positions of education workers of the Russian Federation;

employees of industry-wide positions - based on the requirements of qualification characteristics for industry-wide positions of employees;

working professions - on the basis of tariff and qualification requirements for industry-wide professions of workers.

Workers whose professions are not provided for by the tariff and qualification characteristics for industry-wide professions of workers are attested in accordance with the work and professions of workers.

The procedure for attestation of employees of educational institutions of culture, including the procedure for the formation of attestation commissions, is established by the institution independently.

In accordance with the Procedure for the Application of the Unified qualification handbook positions of managers, specialists and employees, approved by the decree of the Ministry of Labor and social development of the Russian Federation dated February 9, 2004 N 9, persons who do not have special training or the necessary work experience, but who have sufficient practical experience and perform qualitatively and in full the tasks assigned to them official duties, by recommendation attestation commission are appointed to the respective positions in the same way as persons with special training and work experience.

2.5. The wage rates of teachers of regional state institutions of secondary vocational education of culture and educational and methodological (methodological) centers (rooms) of regional educational institutions of culture are calculated by the formula:

Basic salary rate for teaching staff;

An increase in the basic wage rate in the amount of 100 rubles. - in regional state institutions of secondary vocational education of culture and educational and methodological (methodological) centers (offices) of regional educational institutions of culture (the size of the monthly monetary compensation to provide book publishing products and periodicals established as of December 31, 2012).

Basic wage rates for teachers of regional state institutions of secondary vocational education of culture and educational and methodological (methodological) centers (rooms) of regional educational institutions of culture are established taking into account the level of professional training and the availability of a qualification category of pedagogical workers.

Basic wage rates for teachers are set for persons with higher professional education, qualification category, in accordance with tables 3

Pedagogical workers who do not have a higher professional education, the basic wage rates are set lower by 5 percent.

2.6. For teaching staff, for the specifics of their work, wage rates are set at an increased rate in accordance with Appendix No. 2 to this Regulation.

The amounts of compensatory and incentive payments to the said employees are established taking into account the increase provided for by the first part of this paragraph.

2.7. Concertmasters and teachers of musical disciplines who graduated from conservatories, music departments and departments of club and cultural and educational work of cultural institutions, pedagogical institutes (universities), pedagogical and music schools, working in educational institutions culture, wage rates are set as for employees with higher or secondary musical education.

2.8. Official salaries library workers regional state institutions of secondary vocational education of culture are established in accordance with tables 5, Appendix N 1 to this Regulation.

2.9. Official salaries of employees of educational and auxiliary personnel of regional state institutions of secondary vocational education of culture are established in accordance with table 7 of Appendix No. 1 to this Regulation.

2.10. Official salaries of employees of regional state institutions of secondary vocational education of culture are established in accordance with table 8 of Appendix No. 1 to this Regulation.

2.11. Salaries for the professions of workers of regional state institutions of secondary vocational education of culture are set depending on the tariff categories assigned to them in accordance with the Unified Tariff and Qualification Reference Book of Works and Professions of Workers.

The salaries of workers are established in accordance with Table 9 of Appendix N 1 to this Regulation.

2.12. Workers who have highest rank according to the Unified Tariff and Qualification Directory of Works and Professions of Workers and Performers of Work Provided for by this Category, or of Higher Complexity, Permanently Employed in Important and responsible work(highly skilled workers), increased salaries are established by the head of the institution in agreement with the representative body of employees in increased amounts in accordance with Table 10 of Appendix No. 1 to this Regulation.

These salaries are established for an indefinite period or for the period of performance of a certain work.

The introduction, change or cancellation of increased salaries is carried out by the employer in compliance with the rules for changing the terms of an employment contract provided for by the norms of the Labor Code of the Russian Federation.

2.13. Changes in the size of official salaries (salaries, wage rates) are subject to compliance with the requirements of labor legislation within the following terms:

upon receipt of education or restoration of documents on education - from the day of the order of the head on the basis of the submission of the relevant document;

when it changes qualification category- according to the date specified in the order of the head of the institution;

when assigning a qualification category - according to the date specified in the order of the executive authority or institution under which the certification commission was created.

The procedure for the formation of official salaries, wage rates for employees of cultural institutions

1. 1. The procedure for the formation of wage rates for employees of cultural institutions that carry out professional activity on occupations of workers of culture.
2. 1.1. The employee's wage rate is formed on the basis of the minimum wage rate for the PCG, increasing coefficients by profession, cash bonuses (excluding seniority bonuses) and additional payments.
3. 1.2. Professional qualification group "Professions of workers of culture, art and cinematography of the first level":
4. 1.3. Professional qualification group "Professions of workers of culture, art and cinematography of the second level":
5. 1.4. The regulation on the remuneration of an institution for an employee may establish a multiplying coefficient to the minimum wage rate for the PCG for the performance of important (especially important) and responsible (especially responsible) work in the amount of up to 1.3 to the minimum rate for the 4th qualification level of the PCG "Professions of cultural workers, arts and cinematography of the second level". The coefficients that increase the wage rate for the PKG of workers in the working professions of culture, art and cinematography form the minimum wage rate for the profession and are taken into account when calculating compensatory and incentive bonuses for workers. The list of professions of highly skilled workers permanently employed in important and responsible jobs is approved executive body the authority in charge of the institution.
6. 1.5. The regulation on the remuneration of an institution for employees of working professions of institutions of culture, art and cinematography may provide for increasing allowances to the minimum wage for a profession:
7. for the level of professional readiness (qualification);
8. for the complexity and intensity of the work performed;
9. The decision to establish incremental allowances is made by the head of the institution personally in relation to a particular employee and is established for a certain period of time during the relevant calendar year. The amount of increasing allowances in total terms cannot exceed 300%. The decision on the introduction of the relevant norms is taken by the institution, taking into account the provision of these payments with financial resources.
10. The application of an increasing allowance to the minimum wage rate by profession does not form a new rate and is not taken into account when calculating other incentives and compensation payments set as a percentage of the rate.
11. 1.6. The regulation on the remuneration of employees of an institution may provide for increasing bonuses to the rate for length of service.
12. with length of service from 1 year to 5 years - up to 5%;
13. with length of service from 5 years to 10 years - up to 10%;
14. with a length of service over 10 years - up to 15%.
15. 1.7. The amount of money received as a result of applying increasing allowances to the employee's rate (with the exception of allowances for length of service) is added to the minimum wage rate by profession and forms the wage rate by the profession of a particular employee.
16. 2. The procedure for the formation of official salaries of employees carrying out professional activities in the positions of employees of institutions of culture, art and cinematography.
17. 2.1. The official salary of an employee is formed on the basis of the minimum official salary according to the PKG, increasing coefficients for the position, allowances (excluding allowances for length of service) and additional payments.
18. 2.2. Professional qualification group "Positions of technical performers and auxiliary artists":
19. 2.3. Professional qualification group "Positions of workers of culture, art and cinematography of the middle level":
20. 2.4. Professional qualification group "Positions of workers of culture, art and cinematography of the leading link":
21. 2.5. Professional qualification group "Positions of the management of institutions of culture, art and cinematography":
22. 2.6. The regulation on the remuneration of workers in culture, art and cinematography provides for the following increasing coefficients for the position:
23. 2.6.1. Employees of artistic and artistic personnel of state cultural institutions are provided with increasing coefficients:
24. for assigning a position of the "chief" category 1.6 for the qualification category: leading specialist 1.5 specialist of the highest category 1.4 specialist of the first category 1.2 specialist of the second category 1.1
25. 2.6.2. Employees holding positions in accordance with the PKG of workers of culture, art and cinematography are provided with increasing coefficients:
26. for assigning a position of the "main" category 1.5 for an academic degree: doctor of science 1.3 candidate of science 1.2 for managing a structural unit (service): head (head) of a department, workshop 1.4 head (head) of a sector, team 1 .3 head (leader) of the creative part 1.2 (artistic, musical, literary and dramatic) for the qualification category: leading specialist 1.4 specialist of the highest category 1.3 specialist of the first category 1.2 specialist of the second category 1.1 specialist of the third category 1.05 for work in institutions serving citizens with 1.2 special needs (deaf, blind)
27. 2.6.3. Increasing coefficients for the position of workers in culture, art and cinematography increase the minimum salary for the PKG and form the minimum salary for the position. The minimum salary for the position is taken into account when calculating compensatory and incentive bonuses established for the employee. The minimum salary for the position is formed as a result of the product of the minimum salary for the PKG and the multiplying coefficients for the position.
28. 2.7. The regulation on remuneration for employees of professional qualification groups of institutions of culture, art and cinematography provides for personal incremental bonuses for the title:
29. employees of artistic and artistic personnel of state cultural institutions: for awarding up to 100% of the title "academic" to an institution, musical and dance groups; for awarding up to 120% of the title of "leading" republican significance to musical and dance groups; employees of institutions of culture, art and cinematography: for an honorary title "People's Artist of the Russian Federation (Union 40% of the SSR, former Soviet republics, CIS countries)" for the Honorary title "Honored Artist of the Russian 30% Federation (Union of the SSR, former Soviet republics, CIS countries)" for the Honorary title "Honored Artist of the Russian Federation 30% (Union of the SSR, former Soviet republics, CIS countries)" for the Honorary title "Honored Worker of Culture of the Russian 20% Federation (Union of the SSR, former Soviet republics, CIS countries)"
30. Personal incremental bonuses for the title are calculated from the minimum salary for the position. The use of personal incremental bonuses for the rank does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary. The personal allowance is added to the minimum salary for the position.
31. 2.8. The regulation on remuneration for employees of professional qualification groups of institutions of culture, art and cinematography may provide for increasing bonuses for length of service:
32. The incremental allowance for seniority is set for employees of the institution depending on the total length of service in the institution and is calculated based on the minimum salary according to the qualification level of the PCG.
33. The use of increasing allowances for length of service does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.
34. 2.9. The regulation on remuneration for employees of professional qualification groups of institutions of culture, art and cinematography may provide for increasing bonuses:
35. for a high degree of autonomy and responsibility.
36. Including allowances and surcharges established by Appendix 6.
37. The decision to establish increasing allowances is made by the head of the institution personally in relation to a particular employee and is established for a certain period of time during the corresponding calendar year. The amount of increasing allowances in total terms cannot exceed 300%. The specified incremental allowances are calculated from the minimum salary for the position. The amount of money received as a result of the application of increasing allowances is added to the minimum salary for the position.
38. 2.10. The sum of the increases made (with the exception of the seniority bonus) and the minimum salary for the position forms the official salary of a particular employee.
39. 3. The procedure for the formation of official salaries for employees of institutions of culture, art and cinematography, carrying out professional activities in the PCG of positions in the field of scientific research.
40. 3.1. Professional qualification group of positions of scientific and technical workers of the second level:
41. 3.2. Professional qualification group of positions scientists and leaders structural divisions:
42. 3.3. The regulation on remuneration of employees of cultural institutions engaged in professional activities in the positions of employees in the field of scientific research and development may establish increasing bonuses for length of service:
43. for years of service from 1 to 5 years - up to 5% for years of service from 5 years to 10 years - up to 10% for years of service over 10 years - up to 15%
44. The incremental allowance for length of service is established for employees of the institution depending on the length of service in the institution and is calculated based on the minimum salary for the PKG.
45. The use of increasing allowances for length of service does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.
46. 3.4. The regulation on the remuneration of employees of cultural institutions engaged in professional activities in the positions of employees in the field of scientific research and development may establish incremental bonuses:
47. for high professional excellence;
48. for the complexity and intensity of work;
49. for a high degree of autonomy and responsibility.
50. The decision to establish personal incremental allowances is made by the head of the institution personally in relation to a specific employee and is established for a certain period of time during the corresponding calendar year. The amount of increasing allowances in total terms cannot exceed 300%. These incremental allowances are calculated from the minimum salary for the PKG. The amount of money received as a result of the application of increasing allowances is added to the minimum salary for the PKG.
51. The decision on the introduction of the relevant norms is taken by the institution, taking into account the provision of these payments with financial resources.
52. 3.5. The sum of the increases made (with the exception of the seniority bonus) and the minimum salary for the position forms the official salary of a particular employee.
53. 4. The procedure for the formation of official salaries of employees of institutions of culture, art and cinematography, carrying out professional activities in the PKG of industry-wide positions of managers, specialists and employees.
54. 4.1. The official salary of an employee is formed on the basis of the minimum official salary according to the PCG, allowances (excluding the allowance for length of service) and additional payments.
55. 4.2. Professional qualification group "General industry positions of first-level employees":
56. 4.3. Professional qualification group "General industry positions of employees of the second level":
57. 4.4. Professional qualification group "General industry positions of employees of the third level":
58. 4.5. Professional qualification group "General industry positions of employees of the fourth level":
59. 4.6. The regulation on remuneration for employees of professional qualification groups of industry-wide positions of managers, specialists and employees may establish bonuses for length of service:
60. for years of service from 1 to 5 years - up to 5% for years of service from 5 years to 10 years - up to 10% for years of service over 10 years - up to 15%
61. The seniority bonus is set for employees of the institution depending on the total length of service in the institution and is calculated based on the minimum salary for the PKG.
62. The use of increments for length of service does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.
63. 4.7. The regulation on remuneration for employees of professional qualification groups of industry-wide positions of managers, specialists and employees may establish increasing bonuses:
64. for high professional skills;
65. for the complexity and intensity of work;
66. for a high degree of autonomy and responsibility.
67. The decision to establish incremental allowances is made by the head of the institution personally in relation to a specific employee for a certain period of time during the corresponding calendar year. The amount of increasing allowances in total terms cannot exceed 300%. Granted incremental allowances are calculated from the minimum salary for the position. The allowances are added to the minimum salary for the position.
68. The decision to introduce the relevant norms is made by the institution, taking into account the provision of these payments with financial resources.
69. 4.8. The sum of the increases made (with the exception of the seniority bonus) and the minimum salary for the position forms the official salary of a particular employee.
70. 5. The procedure for the formation of wage rates for employees of cultural institutions engaged in professional activities in the positions of professional qualification groups of industry-wide professions of workers.
71. 5.1. The employee's wage rate is formed on the basis of the minimum wage rate, increasing coefficients by profession, allowances (excluding the seniority allowance) and additional payments.
72. 5.2. Professional qualification group "General industry professions of workers of the first level":
73. 5.3. Professional qualification group "General industry professions of workers of the second level":
74. 5.4. The regulation on the remuneration of the institution to employees may establish an increasing coefficient to the minimum rate for the PKG for the performance of important (especially important) and responsible (especially responsible) work in the amount of up to 1.3 to the rate. The coefficients that increase the minimum rate for the PKG of blue-collar workers increase the minimum rates and form new minimum rates for the relevant professions and are taken into account when calculating compensatory and incentive bonuses. The list of professions of highly qualified workers permanently employed in important and responsible jobs is approved by the executive authority in charge of the institution.
75. 5.5. The regulation on the remuneration of employees of an institution may provide for increasing bonuses for length of service.
76. Increasing bonuses for seniority are set for employees of the institution depending on the total number of years worked in the institution, and are calculated based on the minimum rate for the PKG.
77. Recommended sizes of increasing allowances for seniority:
78. for years of service from 1 to 5 years - up to 5% for years of service from 5 years to 10 years - up to 10% for years of service over 10 years - up to 15%
79. The use of increasing allowances for length of service does not form a new rate and is not taken into account when calculating other incentive and compensation payments established as a percentage of the rate.
80. 5.6. The regulation on remuneration for employees of professional qualification groups of industry-wide professions of workers may establish increasing bonuses:
81. for high professional skills;
82. for the complexity and intensity of work;
83. for a high degree of autonomy and responsibility.
84. The decision to establish incremental allowances is made personally in relation to a particular employee for a certain period of time during the corresponding calendar year. The amount of increasing allowances in total terms cannot exceed 300% in relation to a particular employee. The personal incremental allowances granted are calculated from the minimum wage for the profession. The amount of money received as a result of the application of personal increasing allowances is added to the minimum rate for the profession.
85. The decision on the introduction of the relevant norms is taken by the institution, taking into account the provision of these payments with financial resources.
86. 5.7. The sum of the increases made (with the exception of the seniority bonus) and the minimum wage rate by profession forms the wage rate of a particular employee.

Lekhtyanskaya Larisa Vladimirovna, candidate economic sciences, Associate Professor, Department of Management and Economics, Vladivostok State University economy and service, branch in Nakhodka, Russia

Rimskaya Tatyana Grigorievna, candidate historical sciences, Associate Professor of the Department of Civil Engineering, Director, Vladivostok State University of Economics and Service, branch in Nakhodka, Russia

A wage is a person's monetary reward for his work. It depends on the qualifications of the employee, the quality and quantity of the work performed, as well as the complexity of the work; is the price paid for the use of labor. Basically, there are two types of wages: nominal wages and real wages. Nominal wages are directly the amount of money received for labor, and real wages are the amount of goods and services that can be bought with this amount of money. (Tokarev, Kulikova, 2015). If we talk about wages, then there must be a labor market. As in any market for goods and services, there are sellers and buyers of labor in the labor market. The sellers of labor are skilled workers, and the buyers are firms that need employees, labor. In progress economic relations between sellers and buyers, the price of labor power is formed. This is wages in the form of working tariffs, salaries, piecework and time wages. (Tyugashev, Kulikova, 2015).

This is how the supply and demand for labor is formed. Demand- those people and firms that need employees, workforce (Moshkova, Kharlamova, 2011). Offer - people who offer their work for a monetary reward.

Purchase and saleworkforce is carried out by employment contract. This agreement is the main document governing labor Relations between an employer and his employees. The rights and obligations of the parties are also set out in the Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ.

Pay for laboris the remuneration that workers receive for providing their workforce. Wage rate– wages per unit of time. Therefore, the level of wages depends on the demand for labor in comparison with the supply. The demand for labor is directly related to its productivity. (Khalikova, 2011).

Labor productivity determined by the quantity and quality of products produced.

Labor supply will depend on the proportion of the working-age population. The following dependency arises: the more labor force in a certain market with a given demand, the lower the wage level (Mironova, Egorov, 2014).

Wages are formed in a particular labor market, depending on the quality of the workforce. In a competitive labor market, the equilibrium price of wages will be the sum of the intersection of two curves: supply and demand. This intersection will be the optimal point for both sides - buyers and sellers of labor (Stytsyuk, 2014).

Highlight the main features competitive market labor:

- the presence of firms that provide the same services, produce the same products, compete with each other and offer the same conditions for highly skilled workers of a certain type of labor;

- a significant number of workers who offer a certain type of work, independently of each other, and having the same qualifications;

- the wage rate in such a market cannot be dictated by anyone, and no one exercises control over it (Skulsky, 2014).

The next labor market model– monopsony. Monopsony- a situation in the market when only one buyer cooperates in the market with many sellers who dictate the price and sales volume. Monopsony is characterized by the following features:

- it is impossible for employees to find another place of work due to the characteristics of the profession, living conditions or geographical factors;

- workers of a certain type of labor are employed in one firm;

- the firm controls wages (Shalaeva, Vakhovsky, 2014).

The supply and demand curve of labor in such a market will have an uplifting appearance, all points on this graph will show the wage rate of one worker for any given number of workers employed. (Andreeva, 2006).

A significant role in developed countries is played by trade unions acting as a defender of the rights of the worker. The main economic task of trade unions is to increase the wages of workers. For this they use various methods to achieve the main goal (Zayarnaya, 2014).

The goal of trade unions is seeking a pay rise, the goal of employers– keep the level of wages at the achieved level, reducing costs and increasing profits.

Conclusion

1. Wages in different markets are formed differently. It depends on the balance of supply and demand for specific markets labor. There is a formation of wage rates for workers. This differentiation is determined by specific reasons:

- workers are not homogeneous, i.e. differ in abilities, level of education, training, qualifications.

- certain types of work differ in their attractiveness, working conditions, and other factors.

2. The quality of the labor force differs due to investment in human capital.

3. Trade unions are fighting to improve working conditions, to prevent injuries at work, they always oppose layoffs, even in cases where the employer is forced to optimize due to a number of existing reasons: lack of sales for products, lower prices for manufactured products. Trade unions are given the right, if it is impossible, to agree with the employer on raising the wages of employees, when there are all the necessary indicators for raising it, to go on strike, but this is an extreme measure, and in practice, agreements on wage increases are most often reached.

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2.4 Organization of wages

The essence of wages and its formation

Wages are an element of the employee's income, a form of economic realization of the right of ownership to the labor resource belonging to him. At the same time, for an employer who buys a labor resource to use it as one of the factors of production, the remuneration of employees is one of the elements of production costs.
The market price of a unit of labor is the wage rate stipulated in the contract and determines the level of remuneration for labor with specific professional and qualification characteristics per unit of time.
Wage formation factors are shown in Figure 36.

Fig.36. Wage formation factors

The wage formation factors presented in Figure 13 are divided into market And non-market. Among market factors that affect the wage rate and labor market conditions, the following can be distinguished:
1) change in supply and demand in the market of goods and services in the production of which this labor is used;
2) the usefulness of the resource for the entrepreneur (the ratio of the marginal income from the use of the labor factor and marginal cost to this factor)
3) price elasticity of demand for labor;
4) interchangeability of resources;
5) change in prices for consumer goods and services.
Non-market factors in the formation of wages include:
1) measures state regulation wages;
2) the balance of power between trade unions and employers;
3) the final results of the enterprise and the personal labor contribution of the employee.

Payroll Features

Payroll features:
reproductive function. It consists in providing workers, as well as their family members, with the necessary life benefits for the reproduction of the labor force, the reproduction of generations. It implements the economic law of the rise of needs.
Stimulating function. Its essence is to establish the dependence of the employee's wages on his labor contribution.
Measuring and distributing function. This function is intended to reflect the measure of living labor in the distribution of the consumption fund between employees and owners of the means of production. By means of wages, an individual share in the consumption fund of each participant is determined production process in accordance with his labor contribution.
Resource-allocating function. Its essence is to optimize the placement labor resources by regions, sectors of the economy, enterprises.
The function of forming effective demand of the population. The purpose of this function is to link effective demand, which is understood as the form of manifestation of needs, provided in cash buyers, and the production of consumer goods.

Wage principles

To implement the functions of wages, it is necessary to observe the most important principles:
1) An increase in real wages as the efficiency of production and labor grows. This principle is connected with the operation of the objective economic law of the rise of needs, according to which their fuller satisfaction is real only with the expansion of opportunities to receive for their work large quantity wealth and services;
2) Ensuring outstripping growth rates of labor productivity over the growth rates of average wages;
3) Differentiation of wages depending on the labor contribution of the employee to the results of the enterprise, the content and working conditions, the location of the enterprise, its industry affiliation;
4) equal pay for equal work.
The main sources of income of citizens from various kinds activities and employees of enterprises are presented in Figures 37 and 38.

Rice. 37. The main sources of personal income of citizens of the Russian Federation

Fig.38. The structure of income of employees of the enterprise

The structure of the employee's income should be determined by the system of relations of its formation and distribution, which combines the principle of distribution according to work and competitive principles in the use of the employee's labor potential.
5) State regulation of wages;
6) Accounting for the impact of the labor market;
7) Growth, consistency and availability of forms and systems of remuneration.

Fig.39. Organizational Foundations wages at the enterprise

Based on the principles of organization and functions of wages, a organizational system wages in the enterprise. The restructuring of the organization of wages in accordance with the requirements of the market provides for the solution of the following tasks:
-increasing the interest of each employee in identifying and using the reserves of the efficiency of their work while excluding the possibility of receiving unearned money;
- elimination of cases of equalization;
-optimization of ratios in remuneration of employees various categories and professional qualification groups, taking into account the complexity of the work performed, working conditions.
State regulation sets as the main goal to observe the interests of the state, society as a whole, socially unprotected segments of the population, not forgetting the rights and freedom of the individual. State regulation is aimed at protecting the interests of future generations, protecting environment, preventing its pollution, the death of nature.
The regulatory impact should be aimed at creating conditions for earning money and social guarantees in order to increase the efficiency of the use of labor force, the implementation and coordination of the interests of the subjects of distribution relations, functioning on the basis of various forms property and management.
There are two methods of wage regulation: centralized and local.
The centralized method involves the legislative establishment of wage standards, the implementation of which is mandatory either for all enterprises and organizations in Russia, or only for certain industries and professional groups. Centralized regulation of wages is carried out by using the following mechanisms:
- application of norms Labor Code regulating the conditions and procedure for remuneration;
-use of the tariff system. It is a means of state regulation of the wages of workers public sector;
-establishment minimum size wages. The minimum wage is a state guarantee and is established by the Law of the Russian Federation. This state standard is mandatory for all organizations and enterprises, regardless of the form of ownership, industry, territory.
Local methods of wage regulation include all procedures, mechanisms and methods of organizing wages that enterprises develop independently. In particular, the local procedure determines the amount of funds used to pay employees, the decision to choose a tariff or tariff-free system, the introduction of various additional payments and wage supplements (not lower than the norms of the Labor Code), the development of provisions on bonuses and payment of remuneration based on the results of work per year.

The sequence of work on the organization of wages
at the enterprise

The sequence of work on the organization of wages is combined into three blocks: the choice of the method of formation of the basic wage, the choice of forms of remuneration, the choice of the regulatory system.
When organizing wages at an enterprise, it is important to choose the method of wage formation based on the Unified tariff scale or a tariff-free wage system. Priority belongs to the UTS, with the use of which a more objective differentiation of the wages of workers of different qualifications is achieved. However, due to the constantly changing economic situation enterprises often have to change tariff rates, which leads to large labor costs. The tariff-free system of remuneration makes it possible to make wages directly dependent on the actual results of work.
criterion economic efficiency organization of wages is the outpacing growth of self-supporting income over the wage fund.
IN modern conditions it is impossible to properly organize wages at an enterprise without its main element - labor rationing, which makes it possible to establish a correspondence between the volume of labor costs and the amount of its payment in specific organizational and technical conditions. Work to improve labor rationing should be aimed at improving the quality of standards and, above all, at ensuring equal intensity of standards for all types of labor and for all groups of workers.

Time-based, piecework, time-bonus wage systems

The first two elements of the organization of wages - labor rationing and the tariff system - do not determine the procedure for calculating wages. They are the basis for setting wages.
The tariff system is a set of normative materials with the help of which the level of wages of employees is established depending on the qualifications of employees, the complexity of work, working conditions, etc.
Elements of the tariff system:
Tariff scale- the scale of categories, each of which has its own tariff coefficient, shows how many times the tariff scale of various categories is greater than the first;
Tariff rate- Expressed in monetary terms, the absolute amount of wages per unit of working time. On the basis of the tariff scale and the tariff rate of the first category, the tariff rates of each subsequent category are calculated. Depending on the chosen unit of time, tariff rates are: hourly, daily and monthly (salaries);
Tariff and qualification guides- this regulations, with the help of which the categories of workers and work are established.
The main forms of remuneration are presented in table 13.

Table 13

Forms of pay for industrial enterprise

Forms of labor organization	Form of remuneration
	piecework	Time
	Wage system
Individual or collective	Simple piecework Piecework premium Indirect piecework chord piece-progressive piece-regressive	simple time-based Time-bonus Salary
Collective	Collective piecework bonus	Time with additional payments for the performance of a normalized task. Standard piece-rate premium

There are two forms of wages: hourly and piecework.
The time-based form is characterized by the fact that the employee's wages are calculated depending on the amount worked in accordance with the time sheet and the established tariff rate or salary.
The piecework form of remuneration allows you to set the amount of wages depending on the amount of work performed, which can be measured in the number of operations, products, etc., and the amount of wages per unit of output (rates).
The wage system characterizes the relationship between the elements of wages: the tariff part, surcharges, premium bonuses. There are dozens of wage systems: time-bonus, piecework-bonus, time-based with a normalized task, piecework, etc.
Under a simple time-based system, the worker's earnings are determined by the same formula that characterizes the time-based form of wages.
Under the time-bonus system, wages are determined by the formula (40):

Zp-pr \u003d Zp + P, (40)

where Zp is the tariff wage corresponding to wages determined according to a simple time-based system; P is the amount of the bonus established for providing certain quantitative and quality indicators work.
The time-bonus wage system with a normalized task is used when the functions of workers are clearly regulated, and the time rate for each operation can be calculated.
On the basis of the piece-rate form of wages, the following systems have been developed: direct piece-rate, piece-bonus, piece-progressive, indirect piece-rate, piece-rate.
The direct piecework system allows you to establish a direct proportional relationship between the employee's earnings and his output. This dependence is reflected by a formula showing the piecework form of remuneration. This value reflects the basic earnings, which is the basis for calculating earnings under other piecework systems.

Piece-premium, piece-progressive, chord system
wages

The amount of wages when using the piece-bonus system is determined by the formula (41):

Zsd - prem \u003d Zsd + P, (41)

With a piece-progressive wage system, the following dependence is used to calculate the earnings of workers (42):

WHSD - prog. \u003d ro * Vpl + pprog * Vcsuperpl., (42)
where is a piece-rate, calculated in the usual way; Vpl is the volume of work performed within the established plan; rprog is a progressively increasing rate; Vc overplan is the amount of work performed in excess of the plan.
To establish pprog, a special scale is being developed, which indicates the percentage of change, increase in prices compared to the base, depending on the level of implementation of the plan.
The indirect-piecework system is used to establish wages for auxiliary workers. To determine the earnings of workers whose labor is paid according to the indirect system, the following methods are most often used:
1) Indirect piece rate (43):

Zkos \u003d rks * Vph, (43)

where pkos is an indirect piece rate; Vf is the actual amount of work performed by the serviced workers.
2) Coefficient of compliance with the norms (44):

Zkos \u003d Zp * Sq. n., (44)

where Zp is the wages of an auxiliary worker, calculated according to a simple time system; Kv.n. - the average coefficient of fulfillment of the norms by the serviced workers.
The piece-rate wage system is used when it is necessary to strengthen the material interest of workers in reducing the time for performing a specific amount of work, putting an object into operation. To this end, a wage fund is established for the entire scope of work. Every month before the end of work, the workers are paid an advance, and the final payment is made after the commissioning of the facility. Along with traditional forms and systems of wages, non-traditional wage systems are used, for example, a tariff-free wage system. In addition, there are various options for non-traditional systems, especially for the remuneration of managers and specialists, for example, the “floating salary” system, the essence of which is that, based on the results of the work of a given month, new salaries are formed for specialists next month.

Salary supplements and allowances. Bonus system
workers

Types of surcharges and allowances to tariff rates:
1) having no restrictions on the scope labor activity(surcharge for working overtime, supplement for working in holidays, weekends and nights);
2) applied in certain areas of labor application:
a) having a stimulating nature, for combining professions, for performing the duties of a temporarily absent worker, for qualifications
etc.;
b) associated with the special nature of the work performed: for the seasonality of work, remoteness, multi-machine, shift method etc.;
c) for working conditions that deviate from normal. The regional coefficient is a normative indicator of the degree of increase in wages depending on the location of the enterprise (from 1 to 2).
Under the conditions of transition to the market, enterprises have been granted the right to independently develop and apply bonus provisions, which should be included in collective agreement. Such enterprises must comply with a number of basic requirements:
1) bonus indicators should correspond to the tasks of production;
2) the number of indicators and bonus conditions should not be more than two or three;
3) there should be no contradictions between the indicators and conditions of bonuses;
4) set the bonus indicator differentially according to the actually achieved average level of its implementation in this production, above the achieved average level;
5) determine the bonus standards (the size of the bonus);
6) assess the intensity of the bonus indicator;
7) to include in the circle of bonus workers only those who have a direct impact on bonus indicators;
8) establish the frequency of bonuses depending on the characteristics of the enterprise;
9) ensure that the premium is guaranteed by the appropriate sources of its payment.