Calculation of piecework bonus system of remuneration. How to calculate piecework wages: formula, examples

Hello! In this article, we will talk about piecework wages.

Today you will learn:

1. What is piecework wages and where does it apply;
2. What types of piecework wages exist;
3. What are the prerequisites for transferring to piecework wages;
4. Advantages and disadvantages of this type of payment.

One of the most important aspects of the organization of labor activity in the company is the choice of the form of monetary remuneration for employees. We are most familiar with the time-based form, when the salary is calculated depending on the salary and the number of days worked. However, such a scheme is not suitable for many types of activities, where it is extremely important for the employer to motivate the employee to improve performance, and also where it is possible to keep a quantitative record of the work performed. Then another common form is applied – piecework wages.

What is piecework wages

piece wages – this is a type of monetary reward for an employee, where his earnings directly depend on the units of production produced by him or on the volume of work performed, provided that the result of his work can be calculated and the quality can be tracked.

• Download a sample piecework contract

For most types of work, only one of two forms of payment is possible. For example, administrators, doctors, accountants, security guards, teachers are on a time-based basis. Piecework wages are typical for such professions as a turner, welder, taxi driver, member of the repair team.

However, it is not uncommon for an employer to use the calculation procedure that is typical for both forms to motivate an employee. The employee is paid a fixed monthly salary, most often small, but guaranteed - so that the employee has something to live on in case of a “dead season”. In addition, the employee receives a payment for the manufactured unit of output or a percentage of the sale.

Example. In many clothing or electronics stores, where sales volumes largely depend on the active work of the sales assistant, the company, in addition to salary, can pay him a certain percentage of the cost of the goods sold. Owners have long come to the conclusion that acting like a carrot in the form of a monetary reward is much more effective than threatening a dismissal with a whip for standing idle on the trading floor.

Concepts that are inextricably linked with the word "piecework"

Production rate - the number of units of production established by the company, which must be manufactured in a certain period of time. Usually they talk about hourly, daily and monthly norms.

Pay rate (salary) – the minimum guaranteed wage per month at a given skill level. Specified in . The salary is only a part of the salary, which, in addition to the salary, may include all kinds of bonuses and social benefits.

Rate - this is the amount of earnings for one unit of work performed or output. It is calculated through the ratio of the tariff rate to the production rate.

Tariff scale - billing of wages based on the complexity of the work and the qualifications of the employee. Allocate ranks or categories (for example, an engineer of the first category or a pieceworker of the 5th category).

Piecework payroll calculation

We give two examples of such a calculation.

Example 1 The daily rate of processing parts on a milling machine for a milling machine is 120 pieces. The daily rate for the tariff is 1200 rubles. For a month, the employee processed 2,400 parts.

The piece rate is calculated by dividing the daily tariff rate by the daily rate by detail:

R \u003d 1200/120 \u003d 10 rubles / pc.

In this case, the monthly earnings of the master will be:

Z \u003d 10 * 2400 \u003d 24000 rubles.

Example 2 The calculation looks somewhat different when the norm determines not the number of products, but the time period.

The time limit for the machine is set at 30 minutes per operation. The hourly rate is 150 rubles. During the month, the employee performed 600 operations.

We consider the value of the piece rate:

R \u003d 150 * 30/60 \u003d 75 rubles / operation

Monthly earnings will be:

Z \u003d 75 * 600 \u003d 45000 rubles.

Types of piecework wages for employees

The existence of several varieties of this payment is explained by the various specifics of existing work where piecework payment is applied.

Consider its main types with examples:

The procedure for transferring to piecework wages

An enterprise can switch to piecework wages if there are the necessary prerequisites for this:

• Well-established accounting of products or services provided;
• The presence of an uninterrupted supply of materials and everything necessary for work;
• Efficient quality tracking;
• Developed logical billing systems and local regulations;
• The ability to take into account the quantitative data on the performance of each employee individually;
• The existing need at this level of development of the company in a multiple increase in the level of production (sales).

The conditions for piecework wages are indicated in individual and collective labor contracts, work acceptance certificates, in orders, as well as in the Regulations on wages. The latter is understood as a normative act that is valid only within the enterprise, which spells out the procedure for calculating salaries, the timing of payment of remuneration to employees, the rules for paying bonuses and allowances.

Approving such a document, the employer proceeds from the material capabilities of his organization, and also takes into account the norms of the Labor Code.

All important information should be spelled out in the Employment Contract, preferably as detailed as possible.

Advantages and disadvantages of piecework wages

If an employer transfers his employees to piecework wages, he must be prepared for some difficulties. However, the advantages of this form are also undeniable.

Consider them:

There is no ready answer as to what form of wages or what type of piecework would be best. Everything is very individual and, above all, depends on the type and conditions of the organization. The same system can work differently in two teams. It seems to us that only with the advent of experience, through trial and error, the employer will be able to develop the necessary scheme of monetary motivation for his employees.

Salary is the remuneration that an employee of a company receives in exchange for their work. Article 57 of the Labor Code of the Russian Federation says that the amount of remuneration and the method of its formation are necessary conditions for an employment contract.

When calculating wages, the procedure for remuneration established at the enterprise, as well as additional incentives and compensations, is taken into account. They can be established by law, for example, compensation for work in hazardous working conditions, or accepted by the organization on its own (additional payments for seniority, bonuses for meeting financial performance, etc.). Also, the calculation takes into account various penalties, deductions from wages and.

The monthly amount of earnings cannot be lower than the minimum wage.

Existing calculus systems

Meet two payment systems salary:

1. Time. In this case, the calculation takes into account the days or hours actually worked by the employee in the month and his salary (tariff rate). The monthly official salary is set for the employee, according to the staffing table. Typically, this form of remuneration occurs with specialists and managers. The tariff rate can be hourly or daily. In addition to the simple form, there is time-bonus wages. In addition to the basic salary, a bonus is paid. The amount of the bonus is indicated in the labor or collective agreements or other regulatory documents and is a certain percentage of the salary (tariff rate).
2. piecework. It is designed to increase the productivity of workers, as a rule, it is used in the manufacturing sector. There are several varieties of this system:
   • Straight. In this case, the monetary reward is determined based on the quantity of products produced and piece rates per unit of output. Piece rates are developed by the organization, based on production standards and established hourly rates;
   • Piecework premium ;
   • piece-progressive . Prices increase when working out above the established standard;
   • Indirect . It is calculated as follows: the salary of one category of employees, usually service personnel, depends on the amount of remuneration of workers in the main production.

The main document for calculating time earnings is, which sets the monthly rate in days and hours and notes the actual hours worked separately for each employee of the company.

If the employee has worked the entire month, he receives the full salary. In other cases, earnings are calculated according to formula:

salary / standard days * number of days worked

For example: according to the production calendar for 2015, December has 23 working days. The secretary of the head was given a salary of 28,900 rubles, the number of days worked in December was 18. We get: 28,900 rubles. /23 days x 18 days = 22,617.39 rubles.

Now suppose that the secretary is also entitled to a bonus in addition to the salary. Its size is 10% of the salary. According to the above data, the salary of the secretary in December will be 24,879.13 rubles. (22,617.39 rubles + (22,617.39 rubles x 10%)).

Formulas for calculating piecework wages differ depending on the type:

1. Direct piecework: quantity of output produced x unit cost of output.
   For example: the following piece rates are provided at the factory: for processing a part - 45 rubles, for assembling a part - 95 rubles. The worker assembled and processed 243 parts in a month, his salary will be: (243 pieces x 95 rubles) + (243 pieces x 45 rubles) \u003d 34,020 rubles. (23,085 + 10,935);
2. Piecework premium. In this case, the calculation is made according to the same formula with the addition of a premium.
   Suppose, in our case, the premium is 10% of the piecework salary, we get: 34,020 rubles. + (34,020 rubles x 10%) = 37,422 rubles;
3. piece-progressive: (the amount of manufactured products within the norm x payment for a unit of production) + (the amount of manufactured products in excess of the norm * increased payment for a unit of production).
   Example: the norm of processed parts is 280 pieces, the piece rate is 50 rubles, the increased piece rate is 75 rubles. A worker processed 500 parts per month: (280 pieces x 50 rubles) + (220 pieces x 75 rubles) \u003d 30,500 rubles. (14,000 + 16,500);
4. Indirect. There is no single calculation formula, the organization can develop it independently at its discretion. It can be tied to the volume of production, the wages of workers in the main production, or calculated using special coefficients.

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Holds

Monthly deducted from the salary of each employee. The tax rate is 13%. The amount of tax can be reduced by the amount of tax deductions.

They are:

• Standard: (1400 rubles - the first and second child, 3000 rubles - the third and subsequent), deductions for veterans of the Second World War, blockade, disabled people of groups I and II and other categories of persons specified in article 218 of the Tax Code of the Russian Federation (500 rubles);
• Property. Have the right to receive persons who have made expenses for the construction or acquisition of real estate;
• Social. This includes deductions for treatment, education, voluntary pension provision, etc.;
• Professional. The deductions apply to individuals engaged in private practice and individual entrepreneurs.

Additionally, from the company's own funds, the employer pays to state off-budget funds. In 2015, the total amount of contributions is 30% of the wage fund.

Deductions and collections from the salary of an employee can only be made on grounds provided by law:

1. According to the Labor Code (Article 137): for unworked vacation days (upon dismissal), for an unworked advance payment, repayment of overpaid and unused travel expenses, in case of an accounting error (in total, all deductions for a month cannot exceed 20% of earnings);
2. According to executive documents (FZ No. 229 dated 02.10.2007): payment of alimony; loan repayment; compensation for moral and physical harm (50-70%).

Payment terms

Wages are paid every two weeks (Article 136 of the Labor Code of the Russian Federation).

The terms of payment are specified in the labor or collective agreements or other regulatory acts of the company. The first part of earnings is paid in the current month, usually before the 25th day and is reflected as an advance. The second part is paid at the beginning of the month following the settlement month.

There is two options advance payments:

• in proportion to the hours worked (for the first two weeks of the month);
• a fixed amount, which is set as a percentage of the monthly salary, for example, 40%.

All retention are made when calculating salaries (nothing is withheld from the advance).

The employer must monthly familiarize the employee with the amount of his salary and its components, as well as with the deductions made and the grounds for this. This must be done in writing, usually a pay slip is used for these purposes.

Instruction

To determine piecework rate for products manufactured by one employee, analyze the work for three, six or twelve months. Add up all products manufactured during the analysis period, divide by the number of working days in the billing period. You will receive an average of the products produced in one day. Divide the original result by the number of working hours, you get the amount of output in one hour.

Next, you need to make rate manufactured products. To do this, calculate the average daily salary of an employee. produce by adding up all the amounts earned for 12 months, divide by 12 and by 29.4 - this is the average number of working days in a month. You will get paid in one day.

The number of products produced in one day are two comparable things. For example, if your employee produces 4 parts in one day, then divide the average daily salary by 4, you will get the cost of one part. But such a calculation often leads to the fact that the prices for one unit of production are not entirely correct, therefore, an analysis of the work of several employees working in the same tariff category or having the same qualifications is used.

To determine the average piece rates, add the number of products produced for three, six or twelve months of a brigade of employees, divide by the number of working days during which the products were released. Calculate the average earnings for the analysis period. Divide the average daily wage by the number of products produced in one day. You will receive an average piece rate rate, which will be more accurate.

This type of calculation will allow you to pay salaries in accordance with the actual work of each employee. If someone works slower, respectively, and he will receive less.

The transition to piecework wages stimulates productivity, and the amount of output increases significantly, but at the same time, the mechanisms on which it is produced must work smoothly. It is impossible to produce record volumes of products on old equipment.

The piece rate is used to determine the employee's earnings under the piecework wage system. This is an indicator for measuring the amount of an employee's remuneration for a unit of output or for an operation performed, expressed in monetary terms.

You will need

• 1. Knowledge of methods for studying the cost of time: timing and photography of the working day.
• 2. Unified Tariff and Qualification Directory of Works and Professions of Workers (ETKS).
• 3. Tariff scale applicable in your industry.

Instruction

Determine the rate of time (in hours or minutes) or the rate of production in physical units (kilograms, meters, pieces, etc.) based on a photograph of the working day or timekeeping.

Produce piecework. This can be done in ways. If in Step 3 you determined the rate of time, piecework rate You can multiply the tariff rate by the time rate you determine. If you have determined the rate of production, then piecework rate you get by dividing the tariff rate (hourly or daily) by the corresponding production rate (hourly or daily).

note

The size of the piece rate does not depend on when the work was performed: in the daytime or at night. It is necessary to change the size of the piece rate if:
- change in labor standards (production standards and time standards) in connection with the improvement of production conditions (for example, when changing technology, replacing equipment with a more progressive one, while improving working methods).
- revision of tariff rates.

Helpful advice

When determining piece rates, it is necessary to comply with the units of time for which the tariff rates are chosen, the units of time for which the norms are established (hour or shift). If you use a shift production rate, then use the shift (daily) tariff rate when calculating the rate. If you use an hourly rate of production, then use the hourly rate to determine the rate.

Sources:

• Labor code of the Russian Federation with comments.

Piecework wages are such wages in which wages are calculated in proportion to units of manufactured products or services rendered. Such payment is an incentive to increase the productivity of workers, and also frees employers from control over the use of working time by employees. The basis of payment is the rate (tariff) per unit of manufactured products (rendered services). There are several types of piecework wages: piecework, piecework bonus and indirect piecework.

Instruction

To calculate with piecework pay, you need to multiply per unit by the number of products released by the employee. For example, a payment of 400 is due for one made door. The employee made 22 products in May. Thus, 400 rubles / unit * 22 units \u003d 8800 rubles.

When calculating a piece-rate premium, the tariff is also taken as a basis, but manufactured products in excess of the norm are paid higher. For example, the same enterprise, only the worker made 5 more doors in excess of the norm. The head of the enterprise found that the production made in excess of the norm is paid one and a half times more. Thus, 400 rubles / unit * 22 units \u003d 8800 rubles. and 300 rubles / unit * 5 units \u003d 1500 rubles. 8800 rubles + 1500 rubles = 10300 rubles

Many enterprises have a piecework system of payment labor implemented to improve employee performance. A method of payment in which the amount of remuneration directly depends on the amount of work performed motivates subordinates. However, in order for the documents of the worker - "pieceworker" not to raise questions from the tax authorities, accountants need to draw up all documents in accordance with existing rules.

Instruction

Include in the collective agreement of the enterprise a clause on the introduction of a piece-rate payment system labor. Write down all the nuances, including the types of "piecework" that will be practiced (direct, indirect, progressive, collective payment, and so on). Also indicate which departments in your organization can work on a piecework system.

Issue an Order to change the form of payment labor based on the payment policy. It, as well as in the collective one, should also indicate the positions (or the name of the unit) of the employees who will be transferred to the piecework payment system labor. Specify the date from which the Order comes into force. It must be approved by the enterprise with a personal signature.

Make copies of the Regulations on payment and the Order on the transition to a new payment system and acquaint all those who will be transferred to "piecework" against signature with them. According to the Labor RF, only two months after familiarization, employees of the enterprise can receive according to the new schedule. This rule does not apply to those members of the team who got a job after the issuance of the Order.

Place Orders on new ones accepted on a piece-rate payment system labor, by a standard Order with the addition of the wording "Accept with a salary in accordance with the employment contract" or "Accept with a salary in accordance with the staffing table." Form of payment labor- piecework" - optional, however, if the employee insists on it, you can enter it in a personal Order.

Sources:

• Choosing a payroll system

Piecework wages are established by a collective agreement or other normative acts that are binding only on the given enterprise. If, according to the employment contract, a piecework form of payment is established for this particular employee, then its calculation is carried out in the following order.

Instruction

Piecework wages involve the calculation of wages based on the amount of work performed and the prices per unit of this volume. Set which document will be the form of accounting: order book, route, accounting sheet, piece work order, act of completion, etc. There is no unified form of these documents, so develop them for your enterprise yourself.

Determine the package of necessary primary documents taking into account the type of piecework payment. If it is a direct piece-work, then an order is needed that establishes piece-rates for each type of work and an order for piece-work. With piecework-progressive wages, you will need, in addition to an order for piecework work, established piecework rates for those works or products that will be produced in excess of the standard. If the type is piece-bonus, it is necessary to issue an order for piece work and issue an order for bonuses.

If an employee is on an indirect piece-rate wage (auxiliary workers and engineering and technical personnel), then his wages should be directly dependent on how the main workers, teams or sections served by him or under his subordination work. In delivery to the accounting department, at the same time, prepare an outfit for the unit to perform a specific type of work, a time sheet and the tariff rates of the main employee.

Traditionally, there are two forms of remuneration: piecework and. Piecework payment is used when it is necessary to take into account the quantitative indicators of the result of labor. This form is used by organizations that can clearly record these indicators.

The amount of earnings in the piece-rate form of payment is paid for a unit of output or volume of work performed at piece-rate rates. Prices are calculated on the basis of the tariff rate, which consists of the category of this type of work and the established production standards, i.e. time.

Piecework forms of wages

1) Direct piecework wages. Wages are calculated on the basis of tariff rates per unit of time worked and the time established by the production standards. Piece rates are determined by dividing the tariff rate by the rate of output.

2) Indirect wages. Earnings are calculated depending on the production of the main working personnel for the number of products or the amount of work performed by the company. Such wages, as a rule, are accrued to employees of service farms and auxiliary industries.

3) Piecework-bonus wages. In addition to earnings at direct piece rates, bonuses are additionally accrued for achieving certain qualitative and quantitative indicators.

4) Piecework-progressive wages. The main work is paid at direct piece rates, and when working above the norm - at higher rates.

5) Lump-sum pay. Prices are set for the entire scope of work, and not for individual actions and operations. For example, with such a system of remuneration, the employee receives a bonus for reducing the timing of work.

Pros and cons of piecework pay

The advantage of a piecework form of remuneration is that the employee has a real opportunity to increase his earnings by increasing labor productivity or by doing more work. In this case, the usefulness of an employee depends entirely on his abilities and desires.

But with all the attractiveness of the piecework form of payment, it also has its drawbacks. So, the employer may not take into account such factors as illness, equipment breakdown, weather conditions. The disadvantage for the employer may be that in the pursuit of quantity, employees may forget about quality.

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 in terms of 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:

1. 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.
2. Premium for exceeding the plan:
   25,000 × (98% - 94%) / 100% × 0.02 (i.e. 2%) = 2,000 rubles.
3. The total premium will be:
   1,500 + 2,000 = 3,500 rubles
4. 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:

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

1. When direct piece system payment is made at piece rates based on the number of units produced or work performed.

Piece rate - this is the amount of payment for a unit of production or the performance of a certain operation, is established for certain works based on the tariff rates of the corresponding categories of work performed, which are determined by:

CdR \u003d NTS x Hvr '

where SdR - piece rate;

Nvr - the norm of time.

EXAMPLE.

The standard time for performing a production operation is 0.25 standard hours. The category of work is 5. The hourly tariff rate is 145 rubles.

The piece rate is:

SdR \u003d 145 x 0.25 \u003d 36 rubles.

If a production rate is set for the work performed, then the piece rate is determined by dividing the hourly (daily) tariff rate by the hourly (daily) production rate:

SdR \u003d PTS / CNV or SdR \u003d DTS / DNV,

where DTS = (NTS x number of hours on a day shift)

where SdR - piece rate;

HTS - hourly tariff rate;

CHNV - hourly norm of time;

DTS - daily tariff rate;

DNV - daily production rate.

EXAMPLE.

The hourly rate for work of the 6th category is 144 rubles. The norm of time for an eight-hour working day is 80 units. products.

CALCULATION.

SdR \u003d (NTS x 8 hours) / DNV \u003d (144 x 8) / 80 \u003d 14 rubles.

Salary is determined as follows:

Zp \u003d SdR x K,

where Zp - wages;

SdR - piece rate;

K - the number of units of production or work performed.

EXAMPLE.

The locksmith of the 4th category in the current month made 520 parts. The hourly tariff rate is 128 rubles. The standard time for the manufacture of one part is 0.35 hours.

CALCULATION.

Piece rate: SdR = 128 x 0.35 = 45 rubles.

Wages accrued: Zp = 45 x 520 = 23,400 rubles.

The direct piecework form of remuneration is used when performing one-time work, which is documented in the document "Work order for one-time work".

EXAMPLE.

A worker-pieceworker of the 6th category (ChTS - 240 rubles) was issued an order for one-time work on the manufacture of a machine tool, which contains the following data:

Quantity of manufactured products 3 pcs.;

Norm of time per unit. 21 hours;

Preparatory-conclude. time 0.25 hours.

CALCULATION.

Let's do an appraisal.

Piece rate SdR = 240 x 21 = 5,040 rubles.

Payment for the preparatory and final time: P - Zvr \u003d 240 x 0.25 \u003d 60 rubles.

Wages for actually manufactured 3 units of products are:

Zpn \u003d (5,040 + 60) x 3 \u003d 15,330 rubles.

2. When piece-bonus to the piecework wage system, a bonus is added to the piecework earnings for the fulfillment and overfulfillment of certain indicators (fulfillment and overfulfillment of production plans; output standards; improving product quality; saving raw materials, fuel, energy, etc.)

EXAMPLE.

The locksmith of the 4th category in the current month made 520 parts. The hourly tariff rate is 142 rubles. The time limit is 0.42 hours. For exceeding production standards, a bonus of 20% of piecework earnings is provided.

CALCULATION.

Piecework wages: ZP \u003d 142 x 0.42 x 520 \u003d 31,013 rubles.

Premium: Pr \u003d 31,013 x 20% \u003d 6,203 rubles.

Wages accrued: RFP = 31,013 + 6,203 = 37,216 rubles.

3. Indirect piecework the system serves to pay workers serving the main production, on the work of which they show an indirect influence (adjusters, mechanics, repairmen, etc.).

The indirect piece rate is determined by dividing the tariff rate by the number of products planned for production by the main workers.

EXAMPLE.

The hourly rate of a worker performing equipment adjustment is 127 rubles. 164 hours worked in the current month. The main workers in this workshop produced 1,200 parts. Plan (norm) - 1,000 parts. Calculate wages.

CALCULATION.

The salary of the adjusting worker according to the tariff: RFP = 127 x 164 = 20,828 rubles.

Wages at indirect piece rate:

ZP \u003d 20,828 / 1,000 x 1,200 \u003d 24,994 rubles.

4. piece-progressive wages are used for material incentives for pieceworkers for products manufactured in excess of the established norm.

For products manufactured within the limits of the norms, wages are paid at direct piece rates, and in excess of the established norms - at increased piece rates.

The amount of prices is established in the collective agreement of the enterprise.

EXAMPLE.

According to the document "Task-report for 12.02.2001", the production rate is 40 parts. In fact, 47 parts were made. For each item manufactured in excess of the norm, according to the collective agreement, payment is made at one and a half times. NPV is 174 rubles. The norm of time for 1 part is 0.24 hours.

CALCULATION.

Piece rate: SdR = 174 x 0.24 = 42 rubles.

Salary according to the norm: ZP \u003d 42 x 40 \u003d 1,680 rubles.

Wages in excess of the norm: salary = 42 x 7 x 1.5 = 441 rubles.

Wages accrued: Zpn = 1,680 + 441 = 2,121 rubles.

5. chord the payment system is used when a team of workers consists of several people of different specialties. Payment is made for the entire scope of work at established piece rates.

This system is usually combined with bonuses for reducing the time for completing chord assignments.

The chord system is used for workers with a long production cycle. The brigade is given a piece of work, providing for the whole range of basic and auxiliary work. The order indicates the beginning and end of work, as well as the amount of wages and bonuses, taking into account quality.

The determination of the wages of the members of the brigade begins with the calculation of the total piecework earnings of the brigade on the basis of the brigade attire. Then this earnings are distributed among the members of the brigade in the following ways:

1. Proportional to the coefficient - hours.

The value of the coefficient-hours is found by multiplying the hours worked by the tariff coefficients. The salary of each team member is determined by multiplying the coefficient-hours by the cost of one coefficient-hour. Distribution of piecework earnings between members of the brigade according to the coefficient of earnings.

First, the salary of each member of the team is calculated according to the tariff (actually worked hours are multiplied by the hourly tariff rate), then the coefficient of earnings is determined (the total amount of earnings along the line is divided by the total amount of wages according to the tariff). The salary of each member of the brigade is calculated by multiplying his salary according to the tariff by the coefficient of earnings.

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