Piecework wage system introduction. How to calculate wages under various wage systems

10/14/2018, Sasha Bukashka

Piecework wages are a special form of settlement with personnel, in which the work of a hired specialist is paid based on the volume of work performed. In the article we will tell you what features are provided for piecework wages, we will define examples of calculation by type of system.

Legal aspects

The procedure for remuneration of hired specialists is established on the basis of the norms of the current labor legislation. So, according to the amount of wages, it must be strictly indicated in the employment contract that the employer has concluded with his subordinate. The amount and procedure for accruing remuneration is determined taking into account the provisions on remuneration that are approved by the organization.

The piecework form of remuneration, namely the key aspects of its application, are enshrined in Chapter 21 of the Labor Code of the Russian Federation. However, the specific features of the calculation of earnings for a particular institution are fixed in local acts (orders, orders, regulations and decrees). In simple words, how your wages will be calculated in a particular organization is fixed in a special order, for example, in the salary regulations of this company.

What is piecework wages

Many Russian companies, especially during the economic crisis, decided to abandon the time-based wage system. Why? Time allowance is a reward for hours worked. That is, the employee came to work, “served” the prescribed hours and left. The salary will be accrued, and regardless of whether this same employee has done at least something for the whole working day or not.

A rational choice of companies is the transition to piecework payments. That is why many workers are wondering: what is piecework wages?

So, let's explain. Piecework payment is a special way of calculating wages and other remuneration in favor of employees, in which the amount of payments directly depends on the amount of work performed. For example, a turner receives wages not for the worked shift, but for the number of parts produced.

What does it mean? Let's look at an example.

Bukashka Alexander works in production and is engaged in the manufacture of nozzles. Previously, the organization had a “time-out”, and the employee received wages for the hours worked. Let's say 20,000 rubles for 20 shifts per month (1,000 per shift).

Then the management switched to a piecework wage system. As a result of innovations, the wages of Insects A.B. became 100 rubles for one manufactured nozzle (at the rate of 10 parts per shift, according to the production capacity of the equipment and technological recommendations).

Consequently, earlier Bukashka could make three, five, seven parts per shift, and receive payment in full, all the same 1000 rubles. Now it’s impossible to work carelessly, you have to do all 10 nozzles in order to earn your thousand per shift.

For the company, this is a huge benefit: the money is spent optimally, there are no “idle” costs. At the same time, for an employee, this method of payment is a stimulant. That is, the more you do, the more you get. Moreover, for processing and overfulfillment of plans, most enterprises provide significant incentives in the form of bonuses and other incentive payments.

Features of the calculation for piecework payment

So, we figured out what piecework wages mean, how to calculate - we will tell further. We immediately determine that piecework payment can be of several types:

• straight;
• piecework premium;
• piecework-progressive;
• indirect piecework;
• mixed or piece-time;
• chord.

Each type has its own special calculation procedure. In order not to get confused, let's consider how the piecework wage system is calculated, examples of popular types of wage systems.

Direct pay

The simplest calculation method, in which the amount of payments directly depends on the amount of work performed, products produced or services rendered. It is calculated on the basis of only two indicators:

1. The amount of work performed.
2. Unit rate.

Authors Nikolai writes articles for an electronic journal. Payment - 100 rubles for 1000 characters. In October 2018, he wrote 200,000 characters of text. The calculation will be as follows: 100 rubles × 200,000 characters. = 20,000 rubles.

piece-rate progressive pay

The most "motivating" system, as it stimulates employees to perform more work. That is, the company's management approves a certain plan. When it is completed, the employee receives standard payments. However, if he does more than planned, he will be given bonuses. Note that premiums are calculated in relation to the overfulfilled plan, for example, in increased rates.

Montazhnikov Anton connects communication channels. Monthly plan - 30 channels. Payment - 1000 rubles per unit. If the established plan is overfulfilled, the cost of one connected channel is 1500 rubles. In October, Montazhnikov connected 35 channels.

Calculation: (30 channels × 1,000 rubles) + (5 channels × 1,500 rubles) = 30,000 + 7,500 = 37,500 rubles.

piece-rate premium payment

The sizes of motivating additional payments in this case are set in a fixed amount or as a percentage. In most cases, incentive bonuses are set not so much for work above the norm, but for the achievement of quality results. Payments are accrued based on the results of a specific period of time, for example, at the end of the month, quarter, half year, year.

Trudovikov Sergei installs interior doors. The price for one installation is 5000 rubles. In the absence of claims from clients, the employee is entitled to a bonus of 20% of the cost of a unit of work.

During the billing month, Trudovikov S. installed 15 doors, 2 of them received claims from customers.

Calculation of the main income: 15 doors × 5,000 rubles = 75,000 rubles.

Prize amount: (15 - 2) × 5000 × 20% = 13,000 rubles.

Total: 75,000 + 13,000 = 88,000 rubles.

Other payment schemes

Indirect piecework- this is when the size of the employee's wages is directly dependent on the results of the work of the workers they serve.

essence lump sum payment in that a predetermined amount of work is paid for, which must be completed within a specific period. And they are performed by a group (team) of employees. Payment in this case - upon completion of the project.

It is worth noting that indirect piecework, piecework and mixed piecework wage schemes are used less frequently, moreover, at highly specialized enterprises that have complex multi-stage production, a large staff of support staff, and are also characterized by seasonality of work.

The work of any manufacturing enterprise is organized with only one goal - to obtain the maximum benefit. For this, an optimal process for the production of products, their sale to the consumer and other internal processes are built. As systems of remuneration more often chosen direct piecework and indirect piecework systems.

The condition for the profitability of the organization is the presence of a sufficient volume of output, which will cover the costs of materials, inventory, labor resources, preventive maintenance, and also leave the opportunity to purchase new equipment, introduce advanced technologies, improve and expand production.

Since everything is tied to production, the main tasks are to find and retain qualified personnel - the main production workers who are able to perform operations of varying complexity and cope with labor intensity standards.

The first task is perhaps not so difficult. It is solved by the personnel service of the organization (or recruitment agencies) by posting vacancies on the Internet, tickers on television and other recruiting techniques.

The second task is more difficult. In order to retain the best representatives of working specialties in your team, it is necessary to provide decent working conditions and build a transparent and fair motivational scheme.

The issue of choosing a labor motivation system is currently very relevant, since there are many types of wage calculations, but not every one of them will be effective at a single enterprise.

Direct piecework payroll system

The most common wage system in manufacturing enterprises is direct piecework system. Its principle is that the accrual of earnings is based on the amount of work performed for the reporting period. It is clear that this is the main way to motivate employees to make the most productive use of their working time and increase the volume of products (operations performed).

The direct piecework payment system can be broadly divided into two categories: individual and brigade.

1. Individual piecework system pay is applied to workers whose work can be evaluated separately from others. Moreover, this can be done both in the context of fully finished products and in the context of a separate technological operation. This scheme is more effective in enterprises with mass production.

For an example of calculating individual piecework wages, let's take an enterprise engaged in the production of metal products.

– Standard hour cost ( piece rate) by type of work or by type of product

– The labor intensity of the products

*For a unit of measurement of labor intensity, you can also take 1 piece (product unit), 1 meter, 1 kilogram, and so on. It all depends on the type of production, its scale and the number of key workers.

– Reports of workshops (teams, etc.) on output for the reporting period. Reports can be daily, weekly or monthly. It all depends on how many main workers work at the enterprise, what is the scope of their work, and also how automated the process of calculating an individual transaction is at the enterprise.

Define piecework earnings(Sz) can be according to the formula:

Sz \u003d Snch * Tr *Vetc, where

SLF- the cost of a standard hour by type of work;

Tr- labor intensity for the performed type of operation (type of product);

Vetc- the actual amount of work performed.

Piecework payment calculation work on an individual basis additionally makes it possible to assess the professionalism of each individual main worker, as well as to see in the dynamics the growth or decrease in output. This can be done, for example, graphically, displaying on the graph the curve of change in the average monthly output of each worker during the year.

Through the graph, you can see in which months the output fell, figure out why and fix the problem, if possible.

1. For employees whose work cannot be evaluated individually, but, nevertheless, there is a direct dependence of the amount of remuneration on the work done, it is possible to establish brigade piecework wage system.

The following information is required for this calculation:

– Established cost by type of work or by type of product;

– Data on the volume of work performed (products released) for the reporting month;

- Data on the actual hours worked by each of the employees of the brigade (time sheet).

Additionally, if the team leader wants to distribute the piecework fund not only in proportion to working time, but also in proportion to the personal volume of work performed by each employee, a report on the labor participation rate (KTU) can be submitted. This coefficient will show how this or that employee performed in the reporting month.

For example, let's take a team of workers engaged in woodworking.

The working time fund (FRVtot) of the employees of the brigade is determined as the sum of the hours worked by each member of the brigade.

FRVtot = 168+120+159=447

Data on the cost of the work performed by the team are presented in the table below:

The piecework wage fund is determined by the formula:

Fsd= (∑Vvr * Rvr), where

Vvr- the amount of work performed;

Rvr- valuation for the type of work.

Fsd \u003d 20 * 40 + 30 * 45 + 25 * 25 \u003d 2775 rubles.

Data on KTU for the reporting month are presented in the table below:

The piecework wages of each employee (ZPsd) of the brigade is calculated by the formula:

ZPsd \u003d Fsd **KTU, where

frv r- Fund of the employee's working time.

By bringing together all the available primary data, you can calculate the piecework wages of each employee of the brigade.

Regardless of what type of direct piecework system is used at the enterprise, there are mandatory conditions, the observance of which will avoid disputes over the amount of monthly piecework wages:

1. The cost of a standard hour (type of work) must be approved by the head of the organization (order, order, etc.);
2. Employees must be familiar with the rates for labor in force at the enterprise.

Indirect piecework form of staff motivation

In addition to the workers of the main production, some other services are involved in the manufacturing process, for example, repair, technical control service, transport, and so on. Employees of these services do not directly affect the production process, but their wages also depend on the overall result of the activity and on the final output for the reporting period.

Suitable for employees of such structural units indirect piecework form wages. Its meaning lies in the fact that in order to calculate the earnings of employees of auxiliary services, a certain percentage (share) of the total piecework wage fund for the main workers is taken. This applies to both individual and brigade systems of calculation.

The size of this percentage is fixed either in the provision on labor motivation, or in an order, or in another administrative document.

For example, let's take an enterprise in the organizational structure of which there is a department of technical control , that is, employees who are engaged in checking the quality of products produced by the main workers.

The document regulating the calculation of the earnings of employees of this department is the regulation on wages. It establishes a fixed percentage (for example, 20%) of the monthly piecework fund, to be distributed among the employees of the Quality Control Department. The distribution is made in proportion to the time worked per month (or additionally with the help of KTU).

An example of calculating indirect piecework wages

Significant "cons" of direct pieceworklabor motivation systems

1. The quantitative indicator of output is more important than the quality

The piecework payroll system at manufacturing enterprises is used in 80% of cases. This is explained by the fact that the owners want to have a clear idea of ​​what they are paying money to their employees for. But it must be remembered that the employee, in turn, strives to obtain the greatest benefit for himself. That is, "the more units I produce, the more I will be paid." From this follows the first drawback of the piecework system - In pursuit of quantity, quality suffers.

For example, a worker is engaged in tailoring and his wages depend on how many units of production he delivers per shift. Wanting to meet the production rate, he tries not to waste time on auxiliary operations, such as measuring the part, self-checking the quality of the seam, checking the alignment of the pattern on the fabric, and so on. As a result, the products handed over to him may be of poor quality or even be completely rejected.

1. Additional costs for correcting poor-quality products

From the first problem, another one will certainly appear - in order to eliminate a defect made in the manufacture of products, it is necessary to spend additional funds (for materials, for electricity, etc.). The scale of the problem also matters, because we can talk about different products. For example, to spoil a small metal part during production, or a multi-ton beam.

1. Violation of the requirements of the technological process

Achieving a large volume of units of manufactured products (personal or team) allows employees to violate the technology of its manufacture. Let's take welding as an example. It is known that welding (on automatic and semi-automatic machines) is carried out under certain modes, depending on the type of weld. Changing the welding speed (of course, in the direction of increasing) will allow the worker to fulfill or even exceed the time limit allotted for a certain type of product. But the quality of the seam will deteriorate.

And it’s good if the defect is revealed during internal control, and not after the shipment of the goods to the supplier, because then the company may lose its place in the market. Similar examples of violations of the technical process of manufacturing products can be found in the clothing industry, and in turning, and in the foundry, and many others.

1. Premature equipment wear

The desire of an employee to “break out into the forefront” due to high output can also negatively affect the condition of the equipment on which the work is performed. Violation of technology (which was mentioned above) entails not only a decrease in product quality, but also frequent breakdowns of machine tools, machines, units, and so on. As a result, downtime appears, money is spent on repair and maintenance of equipment, which negatively affects the final financial result of the organization.

1. Neglect of safety regulations at work

On production sites, safety is an important factor. For example, an employee must correctly carry out the movement of goods using various mechanisms (cranes, trolleys, stackers, etc.). But often these rules are neglected, trying to start the main type of work as quickly as possible. Hence the increased injury rate at work.

Negative aspects of the indirect piecework system of motivation of the main production personnel

As for the indirect-piecework wage system, it also has all the listed disadvantages of a direct transaction. Ancillary workers can deliberately ignore the disruptions in the production process committed by the main workers, knowing that their own wages also depend on the size of the piece fund.

Also indirect piecework form motivation is often devoid of objectivism. The percentage or share of the piece fund is set mainly based on the financial capabilities of the enterprise. This does not take into account the complexity of the auxiliary work itself.

In this regard, along with the use of a piecework or indirect piecework wage system, the employer must additionally introduce incentive mechanisms for its employees, both material (quarterly, annual bonuses, anniversary bonuses, and so on) and intangible (letters, thanks, etc. .).

Bibliography

1. Magazine "Labor Disputes" No. 8/2011;
2. Magazine "Management Today" No. 2/2012;
3. Journal "Rationing and wages in industry" No. 5/2015
4. Klochkov A. K. KPI and staff motivation. A complete collection of practical tools. - Eksmo, 2010.
5. Finogeeva N.: Salary. Calculation, payments, taxation. Practical guide. – Omega – L, 2015

One of the categories of the established system of remuneration is piecework. Its main essence is to take into account the labor costs of the employee himself, which can be expressed, for example, in the number of units of manufactured products, services rendered for a certain period, etc.

Such a system is practiced by many employers, most often in factories, as well as in other organizations involved in the manufacture of certain products. In addition, it can often be found in construction companies.

Important Features

The piecework system appeared a long time ago, and is still successfully used in a wide variety of enterprises. However, it will be really effective if the head of the organization has a full opportunity to regularly record the achievements of all employees. Actual labor costs are determined based on the following indicators:

• the organization's production standards for a certain period - for example, per hour or a full shift;
• the exact length of the working day;
• other available tasks that employees must perform.

The final amount of piecework wages can be influenced by various additional factors, for example, the level of complexity of production tasks, the presence of special working conditions, etc.

Main pros and cons

The piecework system has a definite plus - in this way the employer can encourage employees to work faster and complete all the tasks. But this also leads to a minus: with such a system, the quality of the product itself often suffers, because all the goals of the employee are aimed at achieving a certain number of performance results.

If the enterprise does not have the opportunity to increase production rates, the use of a piecework wage system is unlikely to be appropriate and can bring positive results.

All provisions on the piecework system must be spelled out in the employment contract or in a separate provision. It indicates the tariffs in force within the organization, daily production rates, as well as other conditions related to the procedure for calculating wages.

Subspecies of the piecework system

There are a lot of subspecies in the piecework system, consider the main ones:

Simple

Such a system can be installed within organizations in which it is quite easy to keep regular records of the output of each employee. The principle here is as simple as possible: an individual approach is applied to each employee, the higher the performance indicators, the greater the regular income.

The calculation will also consist of a simple formula:

T(s) x K, where: T (s) - the tariff in force within the organization for one manufactured unit of production or, for example, for one service rendered, K - the number of services or manufactured products.

Consider an example:

The post office specialist processed 650 parcels in one working month. The organization has a constant tariff for a parcel - 50 rubles per 1 piece. Accordingly, the size of his piecework wages will be: 650x50 = 32,500 rubles.

piece-bonus system

Its main difference is that in case of achieving results that exceed the original plan or norm, the employee receives an appropriate bonus. Moreover, its size can be either fixed or expressed as a certain percentage of the total amount of the regular salary.

In this case, the applied formula for calculations will look like this:

NW+W, where: SZ - the amount of regular earnings in accordance with the tariffs in force within the organization, Z - the amount of the bonus for exceeding the established standards.

Consider an example:

Engineer Ivanov works at the plant on a piecework wage system, which also involves the payment of bonuses to employees. The amount of the premium is fixed - 5000 rubles. Over the past month, he exceeded the plan for manufactured parts by 100 pieces. The amount of his salary for this month, based on individual performance indicators, amounted to 30,000 rubles. Thus: 30,000 + 5,000 \u003d 35,000 rubles - the salary.

piece-progressive

This system involves a constant increase or decrease in wages in accordance with the dynamics of the performance of each employee in relation to the work performed by him. For example, if an employee shows clear progress by a certain date of the month, his wage rates will also increase.

The calculation formula will look like this:

SZ (pss) + SZ (psr), where: SZ (pss) - the amount of earnings in accordance with the current piecework system, SZ (psr) - the amount of wages in accordance with progressive performance indicators.

Turner Petrov works at a factory where there are not only fixed bonuses for exceeding the norm of work, but also additional bonus payments. Over the past month, Petrov has produced 600 parts at the current rate of 400. In addition, he earned additional bonuses in the amount of 4,000 and 2,000 rubles. In this case, the total salary will be: 600x50 (price for one part) = 30,000 rubles - the amount of earnings in accordance with the current wage system without bonuses.

30,000 + 4,000 + 2,000 = 36,000 rubles.

Indirect piecework system

The very name of this system suggests that it is designed for support workers, whose salary directly depends on the performance of another person appointed in the role of manager. In this case, the calculation formula will look like this:

T (cd.sd.) x OR, where T (kd.sd.) - the tariff in force within the organization for indirect work, OR - the exact amount of work of the auxiliary facility.

Consider an example:

At the plant, turner Petrov is assisted by a loader Andreev, who delivers manufactured parts to cars approaching the plant. For Andreev, an individual tariff is set - 35 rubles for loading one part. Last month, the turner made 500 such parts. Consequently, Andreev's salary will be equal to: 500 x 35 = 17,500 rubles.

chord

This system involves the signing of a special agreement between the employer and his employee regarding the timing of certain work, as well as the procedure for calculating payment for the fulfilled norm. All these provisions must be drawn up in the form of a separate document, which is presented to one employee, or to the entire team, even before the start of any work. Each employee must carefully read the provisions of the contract, and then put his own signature. In this case, the calculation formula will look like this:

SZ (sd) + P (ak), where: SZ (sd) - a fixed amount of earnings in case the employee successfully completes the full amount of work on time, P (ak) - the bonus that will be paid to the employee if he completes the work ahead of schedule.

Consider an example:

Builder Vasilyev received from the manager a contract for the reconstruction of the premises within 5 subsequent days. The total amount of payment for construction work is 10,000 rubles. At the same time, the head indicated that, in case of early completion of work by more than one day, he would pay a bonus of 3,000 rubles. Vasiliev completed all the necessary work in 4 days.

In this case, the amount of his salary will be: 10,000 + 3,000 = 13,000 rubles.

As can be seen from the foregoing, the piecework system of remuneration in some cases can indeed be very convenient. It is she who allows you to most accurately evaluate the work of the employee and thank him for exceeding the established indicators. In addition, the piecework system also has many varieties, so that each employer will be able to choose exactly the option that suits him completely.

However, it should be remembered that in certain cases it is better not to give preference to the piecework system of remuneration. First of all, it will not work if the company does not have a clear system for recording the performance of each employee. In this case, the employer will definitely have difficulties with correct calculations, which in the end can lead to numerous claims from employees and even to litigation.

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, working without marriage, for which he will be awarded 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: when producing 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 the worker 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.

More and more companies are switching to piecework wages. This format seems fair to both employers and employees themselves. In theory, business productivity could well increase by 15-20%, while personnel costs remain almost the same. But this is possible only with a competent approach to the development and implementation of a new payment system.

The concept and features of piecework wages

A piecework form of payment is a system in which remuneration does not depend on the number of hours spent at the workplace, but on specific results. With this format, the salary for each employee is calculated individually and depends on the output, quality of products or services, the number of defects and other factors. Simply put, the staff has a material incentive to work faster and better.

The effectiveness of piecework payment primarily depends on the specifics of production. The most significant increase in performance is observed in conveyor production, where each operator works on his own and performs simple monotonous tasks. The main condition for the introduction of such a system is the ability to quantify the results of work. So, it is possible to count the number of defective parts without problems, but it will no longer be possible to evaluate the designer’s creation in numbers.

Fact: after the transition to piecework, the average monthly salary of employees increases by 14–16% at enterprises in the shoe and clothing industries, and by 20–50% at automobile plants.

But, say, in the service sector, it is more expedient to choose the traditional option of hourly payment. This is more fair, because for the same period of time different specialists can perform completely different work in complexity. Piecework is not suitable for managers, engineers, lawyers, consultants, teachers, etc.

Video: what are the forms and systems of remuneration of personnel

Table: comparison of hourly and piecework wages

Advantages

Piecework in itself is a pretty powerful motivator. The employee understands that his salary depends on how well and quickly he works, and he is ready to give 100% to get more.

But the most valuable is the feeling of control that employees have when paying for results.

Piecework pay increases productivity in mass production

Flaws

At first glance, it seems that piecework is a “panacea” for laziness and carelessness of workers, marriage, and missed deadlines. But this system has its significant disadvantages that you need to remember:

1. Product quality suffers. Sooner or later, all enterprises that pay exclusively for the quantity of manufactured products face such a problem.
2. Teamwork is not encouraged. For a pieceworker, only his own result matters - the successes and failures of his colleagues are often completely indifferent to him. He does not share the missions and values ​​of the company, he does not know how to work in a team. If another firm offers such an employee more, he will say goodbye to you without a shadow of regret.
3. Employees violate safety rules. In pursuit of maximum output, workers are constantly in a hurry, making mistakes when connecting and setting up production equipment. Because of this, cases of injuries become more frequent, too much raw material is consumed, and expensive equipment fails.
4. There is a "ratchet effect". When someone manages to complete more work than expected, the manager may take it in their own way. His first assumption is that the task is too easy, so you need to pay less for such work. As a result, the professionalism of employees is growing, and the level of payment is steadily declining.

Many difficulties also arise in the process of calculations. So, you will have to think in advance how the factors affecting the output, but not dependent on the will of the employee, will be reflected in the salary. Colds, bad weather, problems with material suppliers, equipment malfunctions can all seriously degrade productivity.

Another question that inevitably arises when switching to piecework is how to evaluate the quality of products. After all, not all characteristics can be measured.

As a result, we come to the conclusion that in real life such a payment system will be viable only if the enterprise has an adequate KPI system, a system of fines and group motivation tools. Performance rewards need to be combined with other incentives to keep the balance and increase productivity without sacrificing quality.

Types of piecework wages

In its "pure" form, piecework is now used only by freelancers - for example, content managers, whose earnings may depend on the number of completed product cards in an online store or posts published on a blog.

In real business, things are much more complicated. If you decide to switch to piecework, you must set production rates and rates for workers with different skill levels. At the same time, it is your responsibility as an employer to ensure that subordinates are able to comply with these standards. In simple terms, it is you who should make sure that the company receives a sufficient number of orders every month.

Piecework wages were used in the Soviet Union

Pure piecework is often used in mass production

piece-progressive

The introduction of piecework-progressive pay allows you to create a real "explosion" of motivation among employees and dramatically increase output. Such a system is most effective in the short term - for example, if you need to urgently complete a large order.

The point is simple. There is a certain plan that needs to be completed within a month. If an employee has worked at the minimum, his work will be assessed at the standard rate. However, each unit of output or task performed in excess of the norm is already paid at increased rates. The size of the bonus usually depends on the degree of overfulfillment of the plan and can reach 200%.

Piece-progressive system can work in the opposite direction. For employees who failed to reach the planned targets, reduced tariffs can be used (the only condition is that the total income for the month should not fall below the minimum wage).

Example. The installer of subscriber communication lines is set on piece-rate progressive wages, according to which the production rate per month is 15 sets of works to connect the subscriber's computer to the company's Home Internet network.

The piece rate is 3500 rubles. for each set of works within the norm (15), for production in excess of the norm, the piece rate increases to 4000 rubles.

The employee completed 17 sets of works in a month. His salary is:

• wages within the norm of output: 3500 rubles. x 15 sets = 52,500 rubles;
• wages in excess of the production rate: 4000 x 2 sets. = 8000 rubles.

Total earnings for the month amounted to: 52,500 rubles. + 8000 rub. = 60,500 rubles.

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Piecework premium

In terms of calculations, the piece-bonus system is much simpler than the “progressive” version. Employees also receive monetary rewards for exceeding the plan, with the only difference being that in this case bonuses are not added to the salary, but are paid in larger amounts in the form of bonuses (for example, before the New Year or after the successful completion of a major project).

The possibility of paying bonuses is a good motivator for employees

The main advantage of this payment format is flexibility. Unlike the previous options, the piece-bonus system can be "sharpened" for the company's strategic goals. It is not necessary to focus on production - you can issue bonuses for:

• high quality products;
• the lowest percentage of marriage;
• cost reduction;
• early completion of projects, etc.

Most often, this method of remuneration is used by construction and repair companies. The piecework-bonus system allows to motivate employees for fast and high-quality execution of urgent orders.

Example. For settlements with the fitter-installer of interior doors, Sokol LLC uses a piecework-premium system of remuneration. The piece rate for one delivered door is equal to 60% of the cost of its installation according to the price list of the company.

Bonuses are paid monthly for the quality of work (in the absence of customer complaints during the warranty period). For a month, the employee supplied four standard-sized interior doors made of beech and oak jointed solid wood, the total cost of which, according to the price list, is 76,375 rubles.

The salary for the month according to the piece rate was: 76,375 rubles. x 60% = 45,825 rubles. The regulation on remuneration and bonuses of Sokol LLC provides for:

• premium for quality in the amount of 15% of the accrued piecework earnings: 45,825 rubles. x 15% = 6873.75 rubles;
• bonus for the absence of damaged materials when installing doors in the amount of 7% of the accrued piecework earnings: 45,825 rubles. x 7% = 3207.75 rubles.

The total amount of monthly earnings was: 45,825 rubles. + RUB 6873.75 + 3207.75 rubles. = RUB 55,906.50

E. V. Vasilyeva, tax consultant of Link CJSC

www.pro-personal.ru

Indirect piecework

Let's move on to more highly specialized forms of payment. The indirect piecework system is used in those organizations where there is a clear division of personnel into main and additional (servicing). In particular, this format is best suited for remuneration of craftsmen who monitor the condition of industrial equipment and ensure its smooth operation.

Indirect piecework payment can be used, for example, for mechanics who maintain the company's fleet

There are two schemes for calculating the salary of such employees:

1. If several objects are served, the share of the tariff that will apply to each is calculated by dividing the vehicle by the number of objects. Then an indirect rate is determined - the share of the tariff rate is divided by the rate of production or the rate of time for the main object. Earnings on the object is obtained by multiplying the indirect price by the real results. The entire salary for the calculated period is the sum of payments for all objects.
2. The salary of an additional worker is calculated according to the average percentage of the planned volume. The resulting volume of production for the billing period for all objects is added up, and then divided by the sum of the planned indicators. Then the person's earnings are calculated, depending on the hours worked. The resulting value is adjusted by the calculated average percentage of plan completion.

Example. The fitter of technological and auxiliary equipment for the manufacture of plastic products maintains two technological lines for blowing PET containers and thermoforming.

The daily tariff rate of the adjuster is 2500 rubles. The daily production rate for the PET blowing line is 50 units, and for the PVC vacuum thermoforming line is 80 units. During the month, 1,100 units of products were produced on the PET blowing line, and 1,760 units on the thermoforming line.

The indirect piece-rate for the PET-blowing line is 2500: (50 units x 2) = 25 rubles. The indirect piece-rate price for the PVC vacuum thermoforming line is: 2500: (80 units x 2) = 15.63 rubles.

The total monthly salary of the adjuster is (25 rubles x 1100 units) + (15.63 rubles x 1760 units) = 55,008.80 rubles.

E. V. Vasilyeva, tax consultant of Link CJSC

www.pro-personal.ru

The picker has an hourly rate of 240 rubles. He worked 168 hours in a month. This worker serves five main workers, whose total number of main working hours for the month was 840. During the month, 1000 standard hours were generated by the main workers.

The average percentage of the performance of the production standards by all serviced workers is 1000: 840 x 100 = 119.05%. The salary of a picker for the month was (240 x 168 x 119.05) / 100 = 48,001 rubles.

E. V. Vasilyeva, tax consultant of Link CJSC

www.pro-personal.ru

Mixed (piece-time)

Mixed pay is the "golden mean" between time and piecework wages. It is successfully used by both large corporations and small firms.

Most often, this option is chosen by conservative managers who seek to increase production efficiency, but at the same time require the constant presence of employees in the workplace. In addition, the transition to piece-time pay will allow the company not to lose valuable employees during periods of downtime.

Piece-time payment system will financially protect employees from downtime

Under a mixed system, an employee is guaranteed to receive a fixed salary, which has nothing to do with labor efficiency. As a rule, this part of the salary is 60-70% of the tariff and is charged for the hours worked. But the size of the allowance depends on the quality of the work performed, the achievement of planned indicators, and the efficiency of time use.

An alternative option is to calculate the bonus based on KPI performance indicators. As a rule, in this case the remuneration is paid at the end of a certain calendar period - month, quarter or year.

chord

The main "trick" of the piece-rate system is that in this case the employee is paid not for a unit of production or one client, but for the entire project. The order must specify the dates of commencement and planned completion of work. An employee can complete a project ahead of schedule and move on to work on the next one.

To calculate the salary, a detailed calculation is drawn up, which lists all types of work, their volume and cost. If the chord outfit is designed for several months, the payment is also divided into several parts. The amount of advance payments depends on the volume already worked out.

The chord system is suitable for both teams and individual performers. As an additional motivation, you can use the bonus system.

Example. A team consisting of one electrical repairman and two machine tool repairers repaired woodworking machines in four days (32 working hours) in accordance with the assignment issued in the form of a piece order.

The working time of an electrician is 10 hours, machine operators - 22 hours each. The total cost of the work performed was 12,800 rubles.

Members of the brigade were paid:

• electrician repairman - 12,800 rubles: 32 hours. x 10 hours. = 4000 rubles;
• each repairman-machine operator - 12,800 rubles: 32 hours. x 22 hours. / 2 people = 4400 rubles.

E. V. Vasilyeva, tax consultant of Link CJSC

www.pro-personal.ru

The chord system can be used in construction, where all the work on the project is taken into account

How to enter piece rate

The process of implementing piecework payment is quite simple. Its main steps:

1. Development of regulations on remuneration, calculation of piece rates and bonuses.
2. Coordination of a new concept of remuneration with representatives of trade unions (if any) and the staff of the organization.
3. Preliminary discussion of changes with company employees.
4. Adding a clause on piecework payment to the collective agreement and other local acts.
5. Approval of the order to change the form of remuneration.
6. Notifying employees of upcoming changes.
7. Amendment of the standard employment contract (section on wage conditions).
8. Conclusion of additional agreements and approval of piece rates for employees who previously received a salary.

As you can see, there are not so many documents in which you have to change something. At the same time, you will have time to settle all the formalities - according to the law, you can change the payment system only 2 months after you warn your subordinates about it.

The transition from salary to pay for performance is a powerful “shake-up” for any business. At the same time, part of the staff is inevitably eliminated, the work process becomes more dynamic and stressful, and it may take several months for the staff to adapt. For the new system to be effective, you must have a good understanding of what motivates your employees.

Frankly, the most difficult thing that you have to do is a “heart-to-heart talk” with the team. Prepare for the fact that employees will perceive the news about the change in the pay system extremely negatively, especially if we are not talking about a young team, but about a mature team consisting of 30-40-year-olds. I have repeatedly noticed that it is at critical moments that non-material motivation begins to play a huge role. Your employees are afraid of losing relevance and being “overboard”. They need to feel their own importance. Show subordinates that you appreciate them, do not avoid uncomfortable questions - an honest, open conversation will allow you to gain the respect and trust of employees. Your employees need to understand that you are on their side. And for a strong leader who is ready to take responsibility, support, teach, help, people will go anywhere. Even for piecework jobs.

Video: the process of introducing a new wage system

Regulation on piecework wages

So, your company is ready to switch to a new format of work. The first step will be to develop a regulation on wages. This is a rather long and laborious process, but if you have already thought out the algorithm for calculating rewards and fines, it all comes down to monotonous filling out of paperwork.

The regulation on remuneration is one of the most important internal acts of the company, which describes in detail the mechanism for calculating payments, basic prices for different types of products and services, the procedure for calculating bonuses, etc. This document is written according to a standard template and contains the following blocks of information:

• the name of the organization indicating the full name of the immediate supervisor;
• norms and rules prescribed in the legislation, to which the creators of the document refer;
• a listing of all employees or structural units to which the rules of the regulation apply;
• an indication of the specifics of the activity and tariffication (for which services a certain fee is due);
• what are the standards and guarantees from the employer;
• what are the responsibilities of employees whose wages are calculated according to the piece rate scheme;
• whether there is a system of bonus and incentive payments;
• for what merits allowances are due;
• from which moment the provision comes into force.

For convenience, information about all allowances, bonuses and bonuses is usually drawn up in the form of tables. In the corresponding column, the interest rates for each type of compensation are recorded: for overtime, work on holidays and night shifts.

The regulation on piecework pay is signed by the CEO of the company. But the decisive vote in this case belongs to the employees themselves: if the proposed conditions do not suit them, the manager will have to make concessions and find a compromise.

Reference: if the prices have changed, it is not necessary to draw up a new provision - all amendments can be immediately made to the current document. But it will be possible to charge salaries at the new rates, again, only after you receive approval from the trade union and the company's employees.

Photo gallery: an example of the execution of a provision on piecework wages

On the first page, you need to indicate all types of work, positions and specific employees for which you plan to use piecework pay. The level of payment may depend not only on output, but also on the skill level of the employee. The application indicates the units of measurement, labor intensity and piecework rate for each type of work When compiling a table of piecework pay, all types of work are grouped according to areas. The regulation on wages comes into force only after it is approved by representatives of the trade union

Order to change the form of remuneration

The pay clause is just an alternative concept of the motivation system, which in itself does not oblige either the employer or employees to anything. To approve the new rules, the head must issue an appropriate order. The order is an administrative document, mandatory for execution, and has legal force.

Again, there are no standardized templates, there are no design requirements. The order is drawn up in a free form, taking into account the peculiarities of the business style. The text must include:

• number, date and place of signing the document;
• general information about the enterprise: name, form of ownership, information about the personality of the head;
• the basis for the creation of the order: the introduction of a new form of labor organization, reorganization of the management structure, changes in manufacturing technology, etc.;
• date of signing and number of the new regulation on remuneration;
• who will be transferred to piecework pay - structural units, positions, full names of specific employees;
• new methods for assessing the quality and productivity of labor;
• the timing of the introduction of changes (at least 60 days from the date of issuance of the order);
• Full name and position of the employee who will monitor the execution of the order.

As soon as the decision is signed by one of the top managers, information about it must be entered in the register of internal documents or a special register of orders. The document is assigned a registration number and transferred to the employee who was appointed responsible for the execution of the order. He also puts his signature, confirming that he has read the new order.

Important: without the signature of the CEO or other authorized person, the order will not be considered valid. Moreover, it must be done by hand - it is forbidden to use facsimile stamps on such documents.

The finished order is filed into a folder with the current administrative documentation. It is stored there for the entire period of validity - as long as the company uses the same tariffs and terms of remuneration. After the approval of the new order, the documents that have lost their relevance are transferred to the archive department.

Photo gallery: samples of orders to change the conditions of remuneration

According to the law, the employer will be able to switch to a piece-rate form of payment only 2 months after the approval of the relevant order. The director can appoint an employee who will be responsible for the execution of a specific order, or leave control over himself. invalidated

Notification of the transition to piecework payment

It is advisable to prescribe in the additional agreement not only the conditions, but also the exact date of transition to piecework payment

How to calculate piecework wages

To calculate the income of a pieceworker, you need to know how much work he completed in a certain period. Therefore, in addition to the standard time sheet, organizations that use such a payment system introduce additional primary documents:

• piece work orders (forms N 414-APK and N T-40);
• report on the development of the brigade (form N T-17);
• report on the production per shift (form N T-22);
• cumulative report on production (form N T-28);
• production accounting sheet (form N T-30);
• route sheets and maps;
• timesheet;
• act of acceptance of work performed, etc.

Based on these data and labor standards established for certain types of work and qualifications of employees, wages are calculated.

Piece rate calculation

The main factor on which the employee's income will depend is the piece rate. There are two formulas for calculating this indicator. The first is used at enterprises where production standards are set - as a rule, these are large factories that produce large batches of the same type of products. You can calculate the piece rate using the formula R ed \u003d T d × H in, where:

• R ed - piece rate per unit of work performed or manufactured products;
• T d - the daily tariff rate of a worker-pieceworker, corresponding to his category;
• H in - shift rate of production.

In small industries, time norms are often introduced instead - the amount of working time required for a worker of a certain qualification to perform a particular task. In this case, instead of the production rate, it is necessary to substitute the established time rate in hours into the formula.

Table: earnings calculation formulas for different piecework payment systems

piecework payment system	Formula	Conventions
Individual direct	Z sd \u003d R unit × O n	Z sd - total earnings at piece rates, rubles; R ed - price per unit of each (n-th) type of work; О n - the actual volume of output for each (n-th) type of work performed.
Piecework premium	Z sd.p. \u003d (Z sd + Z sd × P in + P p × P o) ÷ 100	Z sd.p. - the total salary of a worker according to the piece-bonus system; Z sd - earnings of a worker at piece rates; P in - the percentage of bonuses for the performance of bonus indicators; P p - percentage of bonuses for each percentage of overfulfillment of bonus indicators; P about - the percentage of overfulfillment of bonus indicators.
piece-progressive	Z sd.prog \u003d Z sd × K r × (1 + (N vyr.f - N vyr.b) ÷ N vyr.b))	Zsd.prog - salary according to piecework-progressive wages; Z sd - earnings at basic piece rates; H vyr.f - the actual implementation of production standards; H vyr.b - the level of performance of production standards, taken as a base,%; K p - the coefficient of increase in the basic price, taken on a scale in accordance with the percentage of overfulfillment of the original (base) norm.
Indirect piecework	Z k.sd \u003d T × F × Y iv	Zk.sd - the salary of a worker with an indirect piecework payment system; T - hourly wage rate of a worker, rub.; Ф - the number of hours actually worked by this worker for the billing period; Y iv - the total index of the implementation of the norms by the main personnel, which is served by the worker; R k.sd - indirect piece rate; φ - the number of hours worked by the main staff, which is served by the worker.
	Z c.sd \u003d R c.sd × φ

Technically, it is not difficult to switch to a piece-rate payment system at an enterprise. But it is much more important to understand what format suits your business at the moment and create a well-functioning mechanism in which each employee will have a real opportunity to receive a fair remuneration for their work.