The procedure for calculating wages in the piecework form of remuneration. The concept of piecework wages: an algorithm for the correct calculation

Depending on the circumstances of economic activity, expressed by the goal pursued by the head of the business entity, the wages of employees can be calculated according to the piece-rate or time-based system. If the result of the activities of employees can be expressed in quantitative terms, then it is convenient to use piecework wages. When using it in calculating the remuneration of employees, its size is affected only by the volume of products produced or services rendered. A prerequisite is the ability to track the quality of products that are the result of work, as well as its expression in quantitative terms.

Salary based on the piecework system

Paybook

All employees whose work is paid according to the piecework system are issued paybooks.

They must be completed by the accountant and the head of the unit. The document should contain information about working conditions and the method used to calculate its payment. The book is kept by the employee and is subject to submission to the accounting department of the business entity for making appropriate entries. Upon completion of work along the line, the head of the unit must close it by issuing a special act and making an appropriate entry in the paybook on the results of labor that affect the amount of remuneration.

Types of piecework wages

How to calculate piecework wages

When calculating the amount of piecework wages, the rates established at the enterprise for the production of a certain number of products or services rendered in a specific volume are taken into account. The accrual of remuneration is carried out in accordance with the information reflected in the work order and the act of acceptance of finished works. These documents are the basis for making an entry in the employee's pay book in order to determine the amount of his earnings. Under constant production conditions, piece rates do not change. They can be changed when changing production parameters, including changing the type of finished product. Piecework wages stimulate the growth of the productivity of a business entity, since only the result of the activity is subject to payment. This does not take into account the time spent.

Forms of the tariff system of remuneration

Determining the piece rate

price criterion, which is established for a specific type of work and applied to an hourly time period, the tariff rate;
norms of production, calculated per unit of time.

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In some cases, the calculation takes into account the duration of the shift. If the time norm is set, then the piece rate can be determined by the product of the parameters:

temporary standards for the manufacture of specific products;
hourly rate.

The piecework system, depending on the method of calculating remuneration, can be expressed in several forms of remuneration, each of which is calculated using a separate methodology.

How to calculate direct piecework wages

Direct piecework pay

The direct piecework system of remuneration is applicable when direct payment for the work of employees for the production of products in a specific quantity. It is the base value, which is taken as a standard in situations where the calculation of employee remuneration is carried out using other methods. The parameters used in the calculation should be regulated by the internal documentation for the enterprise. The value is determined by the product:

piecework earnings;
the established rate.

Calculation of prices when using a piece-bonus system

The piece-bonus system implies the presence of a bonus in wages, which is additionally accrued to the employee in special production cases due to the overfulfillment of production standards, the achievement of specific results regarding the quality of the final product, the rational use of raw materials and materials, as well as the absence of defective products.

The applied type is effective in situations where the achievement of standard product quality requires careful implementation of all operations of the technological regulations. When calculating the amount of remuneration, indicators of the qualitative and quantitative results of the employee's activities are taken into account. To determine it, it is necessary to sum up the monetary value calculated at direct piece rates and the premium established by the internal administrative documentation for the enterprise. The amount of the bonus can be changed depending on the presence of omissions in the work.

Determination of remuneration under the indirect piecework system

Indirect piecework wages

Indirect piecework wages are relevant for employees performing auxiliary work. Their wages are directly dependent on the performance of the main employees. The rate for calculating the amount of salary is applied based on the indicators of the tariff rate of the main employees served by the support staff. The applied methodology motivates the personal interest of employees serving production processes in the results of their activities.

Wages calculated according to the chord system

Lump-sum earnings involves the payment of remuneration for the performance of a specific technological operation or in full for a complex work performed. Payment for labor under such a system is possible not only for full-time employees, but also for employees involved in production on the basis of concluded civil law contracts. Lump-sum payment stimulates the performance of work with the involvement of a smaller number of employees in the shortest possible time.

The relationship between an employee and an employer is a complex process of interaction, which is based primarily on the main principle: both parties receive material benefits from each other.

In order to implement this task, various ways of organizing the remuneration system in companies are being developed. They can be divided into two large groups:

piecework form of payment;
time-based form of payment.

In this article, the first form will be considered in more detail.

Piecework wages are more complex than hourly wages, as they can include various combinations and options.

Piecework wages in modern enterprises is one of the most popular forms of wages. It provides for remuneration for work, which depends on the quantitative and qualitative indicators of the employee for the past period. In other words, payments are made solely for the amount of work performed. A premium amount for various additional indicators can be added to the piecework payment.

The concept of wages

The organization of remuneration is regulated by the all-Russian labor legislation at the following levels:

minimum guarantees that the employer is obliged to provide to the employee;
tariff agreements of trade unions (or other organizations of workers) representing the interests of workers with unions of employers (at the level of guarantees secured by the results of work);
collective agreements of employers and trade unions (at the level of guarantees that a particular employer can afford);
according to tax law.

Current regulation includes:

legislative establishment and change of the minimum wage;
tax regulation of cash income that is directed to wages by organizations, as well as income of individuals;
establishment of guarantees from the state.

Russian labor legislation defines the following forms of remuneration:

tariffs that determine the performance of work of a given volume and a given complexity for a limited period of time;
at a fixed rate, which is paid to the employee for a month in accordance with the job duties established for him and a certain complexity.

The first form is piecework, and the second is time-based (or salary).

Both of these forms are an obligatory part of the salary - payments directly for the work performed. Another component is added here, which takes into account special special working conditions. The third element is part of the salary in the form of an incentive element. Therefore, an employer who uses an incentive (bonus) system at an enterprise must:

make decisions that he needs to be paid, in addition to salary, also bonuses;
determine the rules for awarding bonuses.

The wages in the piece-bonus form are the sum of the following accruals:

payment for the work itself at existing rates;
allowances and additional payments for special working conditions;
payment of bonuses that are due to the employee in the event of the creation of certain conditions.

The concept of piecework wages

Piecework wages should be understood as such a type of payment (a way of determining wages), in which a monetary reward is paid for each unit of a product or amount of work, taking into account the specifics, quality and complexity of production. Here they take into account complicated working conditions, increased danger at work, harmfulness, etc.

Main types

The following types of payments are used in modern enterprises:

a simple piecework-bonus form, in which permanent bonuses are paid through the payment of additional monetary remuneration for overfulfillment of established labor standards and the absence of marriage in the work performed and products;
piecework-progressive, which provides for the establishment of special increased prices for work performed in excess of certain norms established for it;
lump-sum bonus, which is used to assess the cost of a set of works performed within a certain short time (carried out on the basis of the calculation of the cost of these works);
indirect piecework is used in the work of the company's auxiliary divisions.

Main features

The incentive system of the company should be aimed at the following:

employee motivation management;
encouraging staff to achieve the best results in achieving the goals of the business plan in accordance with the company's strategy;
improving the personal and team performance of employees;
establishment of a direct relationship between remuneration and other employee benefits upon their achievement of specific results in accordance with the approved work plans;
attracting and retaining employees needed by the company;
positioning the company as "the best employer".

The characteristic features developed in the company with such a system of remuneration are:

application only to those employees who receive a salary according to the tariff;
dependence of salary on the results of the work of the employee;
no need to constantly accrue bonuses, only if certain indicators are achieved;
the need for mandatory application of the district coefficient, which in each region has its own meaning.

The incentive system should be comprehensive. It is built in accordance with the factors of motivation of employees, their needs and expectations. The use of incentives allows the company to reduce staff turnover and increase labor productivity.

The establishment of certain bonus rules includes the following types of information:

characteristics of the types and features of the procedure for the applied material incentives;
characteristics of the conditions for calculating premiums;
establishment of special numerical values for the calculation of premiums;
determining the accrual of cash surcharges;
identification of conditions for deprivation of bonuses.

Advantages of piecework wages

The advantages of this system for the employer include:

the popularity and sophistication of this system, as it allows the employee to be interested in the final indicators of his work and the growth of the efficiency of the entire company as a whole;
the willingness of staff to work productively, and not just get paid;
reduction of fixed costs of the company due to the intensification of labor.

The advantages of this system for the employee include:

income directly depends on the quality of work of the employee;
you can hire newbies for any job.

Negative sides of the system

Like any economic phenomenon, this system has its drawbacks.

Negatives for the employer:

the complexity of administration, which should be understood as the need to maintain a staff of controllers and accountants (this gives an additional burden on the wage fund);
a possible decrease in the quality of work, since the employee may be focused not on the quality of the work performed, but on its quantity (the need for clear control of marriage);
the level of injuries is higher than under normal conditions (an employee, in pursuit of the volume of work, loses attention and concentration);
the complexity of the labor regulation process.

Negatives for employees:

The ratchet effect suggests that an increase in the amount of work performed entails an increase in standards. With the constant growth of standards, the employee's capabilities are at the limit, he ceases to cope and, as a rule, loses interest in productive work.
Decrease in income when going on vacation or sick leave.

Calculation formula

Consider the question of how to calculate piecework wages. The calculation procedure determines the accounting for the number of units of goods produced by the employee. Each unit has its own value. Therefore, the calculation of piecework wages is formed from the amount of finished product at the output.

For the calculation we use two values:

production rate per day (NI);
job rate per day.

ZP \u003d NI * D,

where ZP is the salary of an employee, thousand rubles.

With a piece-rate system of remuneration within the framework of a piecework form, the formula is used:

ZP \u003d B * MF,

where B is the time that an employee needs to perform the necessary operations in relation to a unit of goods, expressed in hours; MF - the monetary value of one hour, rub.

Basic rates

Consider the question of how to correctly calculate piecework wages and rates for it. The piece rate can be calculated by the rater based on an analysis of the work of an employee or team as a whole for several months.

The instruction for calculating the piece rate is as follows:

Conduct a three-, six-, and twelve-month performance review. To do this, all manufactured products for the analysis period are added up and divided by the number of working days in the billing period. This results in the average output per day. The resulting value must also be divided by the number of working hours, we get the number of products produced per hour.
We evaluate the products produced. To do this, we determine the average daily wage of an employee. For such a calculation, we add up all the amounts earned by the employee for 12 months, divide them by 12 and by 29.4 (average We receive a salary in one day.
Divide the average daily wage by the number of products produced by an employee in one day. We get the cost of one part.
To determine the average piece rates, we add up the number of products produced for three, six, twelve months of all employees and divide by the number of days during which the products were released.
We calculate the average earnings for the period of analysis.
We divide the average daily wage by the number of products produced per day. Thus we get the average piece rate.

Calculation of vacation pay for pregnancy and childbirth (M&R)

Consider the features of such payments for piecework wages. How to calculate the BIR amount?

The amount of vacation pay for BiR:

C \u003d SD x PO,

where SD - average daily earnings, rubles; PO - duration of vacation, days.

Before that, you need to take into account not only the minimum wage and the minimum insurance period. Limitations exist for maximum income. Accordingly, the amount of benefits and payments for pregnancy and childbirth is calculated from this maximum amount, regardless of the amount of income that exceeds it.

Calculation example

Let's assume that the Akkond LLC organization has a piecework wage system. In November 2017, the employee produced 250 units of goods per month. At the same time, the piece rate for one unit of goods in the company is 30 rubles. Then the employee's salary will be:

250 units * 30 rubles per unit = 7,500 rubles.

An example of a calculation for a progressive form of remuneration is as follows. Take the same worker who made 250 units. products.

The piece rate for him is:

up to 100 units - 30 rubles;
from 100 to 300 units - 40 rubles;
over 300 units - 50 rub.

The payroll will look like this:

100 units * 30 rubles / unit + 150 units * 40 rubles / unit \u003d 3,000 + 6,000 \u003d 9,000 rubles.

It is obvious that with this labor the wages of the worker are higher. You can calculate piecework-bonus wages in the following way.

To all the above conditions, we add a bonus of 20% for the fulfillment of production standards, which is 250 units of goods.

Then the employee's salary will be:

250 units * 30 rub./unit = 7,500 rubles.

The premium will be:

7,500 * 20% = 1,500 rubles

Total earnings:

7,500 + 1,500 = 9,000 rubles

The calculation of piecework wages on the example showed that the variant of the piecework-bonus system is more beneficial for the employee.

conclusions

The transition to piecework wages for employees will stimulate labor productivity, and the number of products produced will increase significantly. But the mechanisms on the basis of which payment is made must work smoothly and clearly.

Remuneration is a financial system that regulates monetary relations between an employer and an employee. According to the established legislation, payments must be made on time and in the prescribed amount. Article 129 of the Labor Code of the Russian Federation contains basic information about the rules for making payments.

Tariffs and salaries are regulated by various legal acts and agreements. In disputable situations, federal legislation is recognized as dominant and decisions are made in accordance with it. For example, instructions for calculating the tariff rate are contained in Art. 143 of the Labor Code of the Russian Federation.

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piecework wages

piecework wages - this is one of the varieties of wages, which involves the dependence of the amount of money on the quantity or volume of work submitted.

The amount of work submitted can be calculated in the number of units produced, the number of tasks completed, or in another dimension. At the same time, the quality of work, the complexity of the task, working conditions and the required level of qualification are taken into account.

Advantages of piecework payment

From the employer:

The interest of the employee in the performance of the maximum amount of work.
The employee is also responsible for fluctuations in output.
There is no need to control the work process, since payment is made after the fact and before that there is an opportunity to assess the volume of work and its quality.
It is believed that if an employee is ready for piecework pay, he knows how to work productively.

From the worker side:

It has the ability to independently control its earnings and increase it by increasing the volume of work.
Work on a piece-rate basis is available even to novice specialists, workers without a reputation.

Disadvantages of piecework pay

From the employer:

Possible decrease in product quality to increase production volumes.
Often the costs of product quality control are equal to the total costs of control in other production areas.
It is not uncommon for workers to rush and violate safety procedures or equipment handling rules, leading to injury and breakdowns.
Workers don't particularly care about production costs.
Psychological factor - the employee does not feel belonging to the team of the company and does not work for a common result, but only for the sake of his own enrichment.
Some types of work are quite difficult to measure in all respects, respectively, there are difficulties in determining the amount of work performed.
High staff turnover, which comes from a psychological factor, rarely employees are aimed at the prospect of long-term cooperation.
The need to introduce any compensatory payments in order to smooth out possible fluctuations in earnings.

From the worker side:

Earnings are unstable, this fact scares many workers who do not like risks.
The employer is not always able to take into account all the factors that affect the result, but often do not depend on the employee.
The wage rate may be lowered as output increases, so that the amount of work is not directly proportional to the amount of earnings.

Types of piecework payment

Piece-rate payment is divided into:

Direct piecework. It provides for a direct relationship between the volumes performed and the amount of earnings. The rates (rate) are fixed, depending for the most part on the specifics of the work, its conditions and the qualifications of the employee.
It should be noted that when using this type of payment, the employee is least of all interested in the company's production growth and improving overall performance indicators. So this type of payment is more suitable for hiring temporary workers.
Piecework premium. In essence, this is the same as direct piecework, however, it involves the presence of incentive payments for work above the plan or the high quality of the product produced.
Indirectly piecework. It helps to calculate the salary for maintenance personnel involved in the care of equipment or a place of work. It is quite difficult to determine the volume and quality of the work performed. To calculate wages, you need to divide the rate by the rate of production of workers using serviced equipment. Bonuses under such a system are usually assigned for trouble-free operation of equipment.
chord. Such a system is designed to perform work with a limited time frame. Then the worker knows the price for the entire volume and knows in what period of time he needs to complete the work. If the task takes a long time to complete, an advance is paid. The practice of paying bonuses for work done ahead of schedule is common. It is used mainly in those areas where it is difficult to ration labor in a different way: during repairs, construction.
piece-progressive. Such a system involves the payment of production rates at standard rates, and after exceeding the plan, rates increase. Typically, increased rates do not exceed the standard by more than 100%. Usually a piece-progressive system is introduced for a certain period of time in those areas of production where maximum performance is needed. This method of payment is quite costly for the employer.

How is piecework wages calculated?

When carrying out calculations, a system of fixed prices is usually used for a unit of output or the performance of an agreed volume. This approach allows you to take into account the maximum number of factors and set a stable price for labor.

Prices directly depend on the temporary norms of production, tariffs and the category of work. To calculate the final rate, divide the hourly rate (or daily or normalized) by the rate of output for the same period of time. Payments can occur both individually and to a team of employees.

With a direct piecework wage system, calculate wages according to the formula: Wage \u003d Piece rate per unit of output (type of work) x Quantity of manufactured products (work performed)

Piece-rate and time-based: what is the difference

In fact, piecework and hourly wages are polar approaches to wages and, accordingly, to its assessment.
Hourly pay assumes that the employee spends his time in the most efficient way. The employer hopes that the result of the employee's work will be more valuable than the purchased time.

When using piecework payment, time spent is not kept. Often the employer does not know how many hours the production of the product took and it is difficult for him to determine its cost. The entire responsibility for the efficient use of time is borne by the employee, he also bears the costs associated with the irrational distribution of time. Often workers themselves set piece rates for their work.

Types of wages

At the moment, the legislation provides for several types of wages:

Main. It consists of:
- payment for a fixed period of time, payment for a specified amount of work, subject to the calculation of payments according to the piecework system, as well as time or progressive payment;
- overtime payments for work more than the established period, for night work, for any work performed in excess of the norm specified in the contract;
- payments for production downtime that occurred due to reasons beyond the control of the employee;
- bonus payments, as well as incentive allowances and incentives.
Additional. It consists of:
- payment of time not worked for reasons beyond the control of the employee in the event that such an opportunity is provided for in the contract and in the legislation;
- holiday payments;
- payments to employees on maternity leave and nursing;
- teen benefits;

In addition to species, classification by form is also used. These include:

Time payment is based on the amount of time that the employee spent at work. Usually the number of working hours is prescribed in the contract.

Time payment may include:

hourly pay;
tariffs (daily or hourly);
some norm, established by agreement and helping to make a different measurement of hours worked.

Time payment consists of:

simple- assumes that the employee is paid for a certain amount of time that he spent on the work process, regardless of how much and what products of labor were produced;
premium- assumes that in addition to payments based on hours worked, bonuses are provided for high quality work.

Piecework payment is divided into several subspecies. Read more about each type of payment below.

Legislation

Guarantees for the timely and full transfer of payments are established by Article 130 of the Labor Code of the Russian Federation.

According to the legislation, the state provides guarantees for:

minimum wages;
monitoring the level of salaries of employees of budgetary institutions;
regulation of the size of tax deductions for wages;
imposing restrictions on in-kind wages;
regulation of federal legislation in accordance with the interests of workers;
exercising state control over the fulfillment of wage obligations;
holding unscrupulous employers accountable;
establishing rules regarding the timing and sequence of payments;
control over the implementation of legislation.

Under the piecework system, the work of an employee is paid depending on the quantity of goods produced, services rendered, or the volume of work performed. It is permissible to use piecework pay when an accurate calculation of the results of an employee's work is possible.

In our article we will consider some features of piecework wages.

What is piecework salary

Piecework payment allows the employer to increase the productivity of employees, it is especially relevant in production - factories, plants, etc. In contrast to the time-based form of payment, an employee on a piece-rate is interested in doing as much as possible, because the more he works out, the higher his salary will be.

Simple piecework wages - this is the result obtained by multiplying the quantity of products (works, services) produced by the piece rate.

For example, a worker has to make 5 parts in 2 hours, so his hourly production rate is 2.5 parts per hour (5 parts: 2 hours). At an hourly rate, say, 250 rubles. per hour, the piece rate is: 250 rubles / hour: 2.5 parts = 100 rubles / piece. Knowing how many parts an employee produced per month (let's say 450 pieces), it is easy to calculate his salary: 100 rubles / piece. x 450 pcs. = 45,000 rubles.

So in the system of remuneration, the piece rate determines how much a unit of the result of work should cost.

If bonuses are also paid to employees for good results, then we are talking about piece-bonus salary. Bonuses can be set as a fixed amount or as a percentage of the employee's earnings.

For example, if the monthly production rate is met and there is no marriage, employees are paid a monthly bonus of 10% of piecework earnings. The employee's salary amounted to 45,000 rubles, while he exceeded the norm by working without marriage, for which he will receive a bonus of 4,500 rubles. (45,000 rubles x 10%).

Thus, piece-bonus wages are the same simple piece-rate wages that provide for bonuses to employees for achieving certain indicators.

The piece rate may vary depending on the quantity of products produced (services rendered, work performed) per month.

For example, the following prices are set in production: for the production of 100 items per month, the piece rate is 200 rubles per piece, and products produced in excess of the norm of 100 pieces are paid at a rate of 250 rubles per piece. If an employee produced, for example, 115 products, then his salary will be calculated as follows:

(100 pieces x 200 rubles/piece) + (15 pieces x 250 rubles/piece) = 23,750 rubles.

This piecework form of wages is called piece-progressive .

Also apply indirect piecework payment when an employee is not directly connected with production, but without his labor this production is impossible. The salary of such workers depends on the earnings of those who work in the main production.

Lump payment It is used in team work, when the reward for the completed task is divided among the members of the team, based on the time worked by each of them.

Piece work order

What is the basis for calculating wages for piecework wages? To record working time, a time sheet is used, and to record the results of labor, an order for piece work.

There is no officially approved piece work order form, so the employer can develop it himself, taking into account all the required details for primary documents. For some industries, unified accounting forms have been approved (waybills, piece work in agriculture, etc.), which can be used when developing your forms.

description of the work performed, services provided, or product names,
the norm of time per unit of production (works, services),
amount required and accepted,
rate,
the norm of hours, or days, and the amount of time worked,
the accrued amount of payment and possible surcharges.

The reverse side of the order may contain a time sheet.

The outfit is filled out for each piece worker, and in case of piecework payment, an outfit is issued for the entire brigade.

Piecework premium payment systemgood luckis the most fair from an economic point of view, since it allows to stimulate the quantitative and qualitative indicators of the work of employees. You will learn how the salary is calculated in the conditions of using the piece-bonus system from the article.

How to calculate piecework bonus salary?

A feature of the piece-bonus system is that in order to calculate salaries, an employee needs not only quantitative indicators, but also qualitative ones.

Thus, the salary in this case consists of 2 components:

earnings for manufactured products;
additional payment for quality work (for example, a bonus for exceeding the monthly plan, saving raw materials, reducing the percentage of defects, delivering work on the first try, etc.).

Piecework calculation

When calculating the piecework part of wages, the value of the price of labor, expressed per unit of output, is multiplied by the volume of actual output. To calculate the price of labor, information is required on the tariff rate, which is differentiated depending on the qualifications of the employee and the standard time / output for the manufacture of a unit of output.

To calculate the piece rate per unit of product, it is necessary to divide the employee's rate per day, set in rubles, by the daily standard for output. In the event that an employee produces products of various types, the cost values for each type are summed up when calculating monthly earnings.

IMPORTANT! Employers can also use ways to encourage employees to perform more skilled work. So, depending on the category assigned to an employee, the price of his labor increases with the growth of qualifications.

At the same time, in Part 3 of Art. 150 of the Labor Code of the Russian Federation provides for the protection of the interests of an employee if the employer instructs him to perform less qualified work. In this case, the employer will have to pay the employee the difference between the categories.

Calculation of the premium part

The rules for calculating bonuses established at the enterprise are prescribed in an internal act. Thus, the bonus part of wages can be expressed in absolute or relative terms.

Most employers who set a surcharge for overfulfillment of the plan by the number of products produced prefer to use coefficients that increase the amount of earnings.

Example

During the month, the employee produced 47 products instead of the planned 43. Overfulfillment of the plan was 9% (47 / 43 × 100 - 100). Therefore, at a set price for 1 manufactured product of 300 rubles. he will receive a salary, taking into account a bonus of 9%, which in monetary units will amount to 15,369 rubles. (47 x 300 x 1.09).

The formula for calculating wages for a piece-bonus form of remuneration

In order to automate the process of payroll at the enterprise, unified calculation methods are used. So, for the piece-bonus system, the salary (ZPsp) will be determined by the following formula:

ZPsp \u003d Zsd + Pkp,

Zsd - earnings at a piece price for labor;

Pkp - premium surcharge for quality indicators.

For December 2017, the worker of the workshop Avgustovich S. L. was charged a salary of 25,000 rubles. In a month he had to make 500 products for 50 rubles. for a unit. According to the document on bonuses, if 470 products (94%) are handed over the first time (without marriage), then a bonus of 6% is charged to the piecework part of the earnings. For each percentage above the established norm of 94%, the employee is also given a bonus of 2%. In fact, in December, the workshop worker Avgustovich S. L. handed over 500 products, and 490 of them were handed over immediately, which amounted to 98%.

Based on the available data, it is possible to calculate the wages of the shop worker Avgustovich S. L. for December 2017:

We determine the amount of the bonus for the delivery of products within the plan:
25,000 × 0.06 (i.e. 6%) = 1,500 rubles.
Premium for exceeding the plan:
25,000 × (98% - 94%) / 100% × 0.02 (i.e. 2%) = 2,000 rubles.
The total premium will be:
1,500 + 2,000 = 3,500 rubles
Salary for December 2017 will be:
25,000 + 3,500 = 28,500 rubles

In the event that an employee exceeded the planned norm and, in addition, received a bonus for exceeding the output norm, the calculation is complicated by the fact that the piecework part of the salary is also calculated separately:

Calculation example:

The daily production rate of the seamstress Ukhova P.R. in October 2017 amounted to 10 items. Ukhova P. R. worked this month for 21 working days. At the end of the month, it was calculated that she sewed 245 items. For each product, 100 rubles are paid. For overfulfillment of the plan in terms of the number of products manufactured per month, for every 5% excess of the established norm, a bonus of 2% is due.

Let's calculate the earnings of the seamstress Ukhova for October 2017:

The amount of piecework wages:
245 ed. × 100 rub. = 24,500 rubles.
Let's define the standard for the piecework part of earnings:
21 days × 10 ed. = 210 ed.
What is the percentage of overfulfillment of the plan by P. R. Ukhova:
245 / 210 × 100 - 100 = 16.67%
The coefficient of bonus surcharge for overfulfillment of the plan will be:
16.67 / 5 × 2 = 6.67%
Reward for overfulfillment of the plan:
24,500 × 6.67% / 100% = 1,634.15 rubles
The salary for October 2016 will be:
24,500 + 1,634.15 = 26,134.15 rubles

How to set piece-bonus wages?

As indicated in Part 2 of Art. 135 of the Labor Code, the systems of remuneration and bonuses are established by the collective agreement, local regulations (for example, the regulation on piecework pay, the regulation on bonuses).

To regulate the rules of remuneration, internal documents are issued that form the principles and describe the system of remuneration established at the enterprise. Such internal regulations must comply with the norms of labor legislation and the collective agreement adopted at the enterprise (if any).

In addition, the terms of remuneration are significant and must be described in the employment contract with each employee (Article 57 of the Labor Code). This means that when signing an employment contract, the established conditions of the piecework-bonus payment system must be agreed upon and the parameters that affect the increase / decrease in wages depending on the number of products manufactured, their quality characteristics, saving resources, etc.

In the event that the company uses a piece-bonus system, to calculate the wages of employees, it is necessary to sum up the piecework part of the earnings with the bonus. At the same time, bonus surcharges are established, as a rule, for the quality indicators of the worker's work. For example, for reducing the percentage of marriage, increasing production rates or saving resources.

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