Piece payment percentage. The concept of piecework wages: an algorithm for correct calculation

The concept of piecework wages for employees refers to the procedure for calculating financial remuneration for the volume of work performed. official duties. If production allows you to create an algorithm, how to calculate this very volume produced? There are two possible ways assessments of work performed: quantitative and qualitative, but each of them implies the possibility of calculating the volume of work duties performed. The legislator puts forward special requirements to the procedure for calculating wages in this way, not forgetting the application of the minimum wage value.

More about the concept

In labor legislation, there are three types of calculation of remuneration:

• piecework;
• temporary;
• mixed.

As already mentioned, the procedure for calculating wages based on piecework production is to fix the number of units produced, each of which has its own value. As a result, a calculation is formed based on the quantity of finished goods at the end of the month. This type of payment fixation is typical for the following types employment: copywriter (each written text is evaluated according to the number of printed characters), turner (the number is taken into account finished parts), taxi driver (salary is based on the number of transportations performed). Example: citizen A works as a turner at a piston factory, and his responsibility is to manufacture railway pistons. Each of them costs 300 rubles. At the end of the month, citizen A produced 180 pistons. 180 * 300 = 54,000 rubles. This is the amount that is considered the actual earnings of employee A when paid by piece.

Temporary payment involves setting the cost of one hour of work. At the same time, the level of production activity does not affect income. Example: citizen B is employed as an ambulance paramedic with a work schedule of one day/three days. Over the course of a month, the paramedic worked seven full shifts their own and two replacements. Thus, the result was 216 working hours. Full salary is calculated using the formula:

cost of one hour of work * 216 = monthly income.

The mixed method of wage formation involves the simultaneous use of piecework and temporary formulas. This type is most often used at points of sale of household goods. The employer specifies the rate, that is, the amount that will be guaranteed to be provided to the employee, regardless of production indicators. Additionally, a percentage is added for sales made. The final salary will depend on the success of the sales completed. According to the norms of current legislation, the calculation of wages to employees occurs in the form that will be chosen by the head of the enterprise, based on the type of production.

Important! The only requirement that should, of course, be met is that salaries should not be lower than the official minimum wage rate.

Advantages and disadvantages

When choosing an applicable labor remuneration system, you need to focus not only on the type of production, but also on labor collective. So, each of possible options has its advantages and disadvantages, which affect labor efficiency and the quality of work performed. The main advantages of the piecework formula include:

• the manager’s ability to control the work of each individual employee based on production results;
• an increase in the quantity of goods produced due to the desire of employees to increase personal income;
• general increase in productivity due to the established competitive atmosphere in the team.

Read also Procedure for paying for a business trip on a day off

But, at the same time, there are significant shortcomings that cannot be overlooked. The main ones include:

• it is possible that the quality of manufactured goods will decrease, since the cost of labor depends on the number of materials produced, and not on their quality;
• employees sometimes violate the manufacturing process;
• employees may turn a blind eye to safety precautions and other production requirements;
• When production is forced to stop, for example due to a breakdown, employee salaries drop significantly.

Disadvantages and advantages are inherent in all methods of remuneration, therefore, when choosing comfortable system it is necessary to proceed from the type of job duties performed, as well as the requirements of the production process.

Varieties

How to correctly calculate piecework payment for work performed depends on the type of deduction system chosen. The legislator defines several types of this calculation method, each of which will be convenient for different enterprises. The main types of calculation of piecework wages include:

• direct (only the quantity of completed material is taken into account, the unit price of which depends on the employee’s experience and qualifications);
• bonus (the calculated salary is based not only on the number of parts manufactured, but also on additional conditions that are not mandatory and do not affect the basic salary, for example, exceeding the norm or improving quality);
• indirect (applicable when the work of employees is not directly related to production, but the efficiency of performers depends on their work; for example, this is the earnings of personnel who service machines and other work equipment);
• progressive (the salary is calculated depending on the volume completed, that is, the greater the result, the higher the cost of a unit of goods);
• chordal (when performing work as part of a team, when each employee performs only part of the production work, and the result is achieved by everyone as a whole).

Deduction algorithm

Piecework wages involve the use of two possible calculation formulas. The first of these is based on the number of goods manufactured. To calculate an employee’s full salary, you need to keep in mind the following values:

• production rate per day;
• official rate per day.

The cash rate for one working day is divided by the number of parts that must be manufactured within one day. Thus, we get the cost of one part. At the end of the month, based on the fixed quantity of goods produced for the entire calendar month, the salary is calculated by multiplying the number of goods by the cost of one unit.

Piece-bonus payment systemgood luckis the most fair from an economic point of view, since it allows you to stimulate the quantitative and qualitative indicators of workers’ labor. You will learn about how wages are calculated under the conditions of using the piecework-bonus system from the article.

How to calculate piecework-bonus wages?

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

So, wage V in this case consists of 2 components:

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

Piecework calculation

When calculating the piecework portion of wages, the value of the labor price 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 worker and the standard time/output for the production of a unit of product.

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 production. If an employee produces different types of products, when calculating monthly earnings, the cost values ​​for each type are summed up.

IMPORTANT! Employers can also use methods to encourage workers to perform more skilled work. Thus, depending on the rank assigned to an employee, the price of his labor increases as his qualifications increase.

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 inter-grade difference.

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 values.

Most employers who set additional payments for exceeding the plan for 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. The plan was exceeded by 9% (47 / 43 × 100 - 100). Therefore, with a set price for 1 manufactured product of 300 rubles. he will receive a salary including a bonus of 9%, which in monetary units will be 15,369 rubles. (47 × 300 × 1.09).

Formula for calculating wages for the piecework-bonus form of remuneration

In order to automate the payroll process at an enterprise, unified calculation methods are used. Thus, for the piecework-bonus system, the salary (ZSsp) will be determined by the following formula:

ZPsp = Zsd + Pkp,

Zsd - earnings at the piece price for labor;

PKP is a premium surcharge for quality indicators.

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

Based on the available data, we can calculate the wages of shop worker S. L. Avgustovich for December 2017:

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

If an employee exceeds the planned norm and, in addition, receives a bonus for exceeding the production 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 seamstress P. R. Ukhova in October 2017 was 10 products. Ukhova P.R. worked 21 working days this month. At the end of the month, it was estimated that she sewed 245 items. For each product you pay 100 rubles. For exceeding the plan for the number of products manufactured per month, a bonus of 2% is awarded for every 5% of excess of the established norm.

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

1. Amount of piecework wages:
   245 ed. × 100 rub. = 24,500 rub.
2. Let us determine the standard for the piecework portion of earnings:
   21 days × 10 ed. = 210 ed.
3. What is the percentage of exceeding the plan for Ukhova P.R.:
   245 / 210 ×100 - 100 = 16.67%
4. The bonus surcharge coefficient for exceeding the plan will be:
   16.67 / 5 × 2 = 6.67%
5. Bonus for exceeding the plan:
   24,500 × 6.67% / 100% = 1,634.15 rubles.
6. Salary for October 2016 will be:
   24,500 + 1,634.15 = 26,134.15 rubles.

How to set piecework-bonus wages?

As stated in Part 2 of Art. 135 of the Labor Code, wage and bonus systems are established by a collective agreement, local regulations (for example, regulations on piecework wages, regulations on bonuses).

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

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 employment contract the established conditions of the piecework-bonus payment system must be agreed upon and the parameters that affect the increase/decrease of wages depending on the quantity of products produced, its quality characteristics, resource savings, etc. must be indicated.

If the enterprise uses a piecework-bonus system, to calculate workers' wages it is necessary to sum up the piecework portion of earnings with the bonus. In this case, bonus additional payments are established, as a rule, for the quality indicators of the employee’s work. For example, for reducing the percentage of defects, increasing production standards or saving resources.

Recently, there have been frequent cases in which people work and enter into piecework wage agreements. In accordance with certain documents, piecework wages are specified in the contract. How to calculate piecework wages? This question is not difficult if you consider a few things. Please note that this type of earnings may be affected by several documents. Initially, this is an employment contract, which first of all regulates the amount that you must be paid according to certain standards. Then you can refer to the agreement, which often also states the adopted system for remunerating your work, but the information is only partially specified there. Let's not forget about collective agreement, which is concluded at the expense of representatives of the employer and the employee himself. Please note that a collective agreement may not be concluded at all; the law does not provide for it. The exception is cases when one of the parties to the agreement itself expresses a desire to conclude it. Finally local normative act, which spells out all the norms of labor law. If your company has it, then you should definitely familiarize the employee with it.

For calculations, you need to take into account two things: how much work you did, and what piece rate was set.

To determine the piece rate, it is necessary to divide the standardized tariff rate (hourly or daily) by the production rate (hourly or daily).

The output rate is the product you must produce per unit of time, or the number of services you must perform per unit of time.

If your company focuses on collective piecework wages, then payment is made according to collective piecework rates. Can play a role here various factors, such as: tariff rate of individuals (by duties, by state, by standards), overall coefficient implementation of the plan.

There are cases when piecework is paid for the entire team, in which case the calculation is carried out according to the following formula: your salary is equal to the amount of work performed, which is divided by the number of people (the amount is distributed into equal parts). In such situations, the more you complete, the more money you and your fellow workers receive.

Read with this article:

How to calculate piecework wages

The piecework system of remuneration implies the dependence of the salary on the results of work. The indicated results are assessed by indicators such as the number of products made, the volume of work performed, etc. With all this, the employee’s salary per month, which he worked 100%, cannot be lower than the small amount of wages.

You will find it useful

• — working time sheet;
• — Regulations on bonuses for the organization;
• - staffing table.

For the basis for calculating piecework wages, take the piecework rate - this is the amount of remuneration to be paid to the employee for producing a unit of product or performing a certain operation (in other words, the tariff rate).

Determine the method for calculating piecework earnings. Depending on this, you will receive a salary according to the piece-rate, piece-progressive, indirect piece-rate or piece-piece payment system.

For piecework wages, calculate the salary using the following general formula: ZPsd = RSD x PP. Here: RSD is the piece rate established in the organization for producing a unit of product (or performing a unit of operation), and PP is the practically produced quantity of products (operations performed). This is a flat piece-rate wage.

When calculating wages according to the piece-rate progressive wage system, multiply the volume of production (work, services) by the established piece rate, and multiply the volume of production in excess of the norm by the indicator of the highest price. In other words, everything that falls within the norm is paid at normal prices, everything that is above the norm is paid at inflated prices. Then add up the acquired numbers. For example, piece rate per unit of production: up to 100 units - 8 rubles. from 100 to 300 units - 15 rubles. above 300 units - 20 rubles.

If you are calculating wages using a piecework-bonus system, then in addition to the earnings accrued based on prices, add a bonus. The grounds for calculating bonuses are established by the “Regulations on Bonuses of the Organization”. The size of the bonus is set as a percentage of piecework earnings.

If an employee who is subject to a piecework wage system is sent to business trip, then for the time you are on a business trip to pay him, calculate average earnings. To calculate payment for forced downtime of an employee with piecework wages, use the hourly tariff rate. The remuneration system must be fixed in the employment contract.

Read also: Is parental leave included in the benefit period?

The latest and most interesting:

Useful articles:

1. How to calculate salary in different forms wages
   Based on the order signed by the manager of the enterprise, the accounting department issues a personal card.
2. How to calculate salary by hour
   In some cases, accountants need to calculate wages by the hour.
3. How to calculate salary per day
   Personnel workers are faced with the need to calculate wages per worker.
4. How to calculate salary based on salary?
   How to calculate wages based on salary? How to calculate wages.
5. How to calculate salary based on salary
   How to correctly calculate wages based on salary using the formula.

Post navigation

How to calculate the price for piecework wages

Depending on the circumstances economic activity expressed by the pursued goal of the head of a business entity, wages of employees can be calculated on a piece-rate or time-based basis. If the result of employees’ activities can be expressed in quantitative terms, then it is convenient to use piecework wages. When using it in calculating employee remuneration, its size is affected only by the volume of products produced or services provided. A prerequisite is the ability to monitor the quality of the product resulting from the work, as well as express it in quantitative terms.

Salary calculated according to the piecework system

Paybook

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

They must be completed by the accountant and the head of the department. The document must reflect information about working conditions and the applied methodology for calculating its payment. The book is kept by the employee and must be submitted to the accounting department of the business entity to make the appropriate entries. Upon completion of work on an assignment, the head of the department must close it by drawing up a special act and making a corresponding entry in the paybook about the results of work that affect the amount of remuneration.

Types of piecework wages

How to calculate piecework wages

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

Forms of the tariff system of remuneration

Determination of piece rate

• price criterion that is established for specific type works and the tariff rate applied to the hourly time period;
• norms of production of products calculated per unit of time.

Read also: Sample employment contract with piecework wages

In some cases, the calculations take into account the duration of the shift. If the time standard is established, then the piece rate can be determined by the product of the parameters:

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

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

How to calculate direct piecework wages

Direct piecework wages

The direct piece-rate wage system is applicable when employees are directly paid for the production of products in a specific quantity. It is a basic value that is taken as a standard in situations where employee remuneration is calculated using other methods. The parameters used in the calculation must be regulated by internal documentation of the enterprise. The value is determined by the product:

• piecework earnings;
• established price.

Calculation of prices when using the piecework-bonus system

The piece-rate bonus system implies the presence of a bonus in wages, which is additionally awarded to the employee in special production cases caused by exceeding production standards, achieving specific results regarding the quality of the final product, rational use raw materials and materials, as well as the absence of defective products.

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

Read also: Alimony from compensation upon dismissal

Determination of remuneration according to the indirect piecework system

Indirect piecework wages

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

Read also: Sample application form for a job: example of filling it out

Salary calculated according to the lump sum system

Chord earnings involves the payment of remuneration for the performance of a specific technological operation or completely for complex work performed. Remuneration under such a system is possible not only for full-time employees, but also for employees involved in production on the basis of concluded civil law contracts. Late payment encourages work to be completed using fewer employees in the shortest possible time.

How to calculate the price for piecework wages, taking into account the collective result of the activity

Piecework wages are calculated in accordance with established production standards applied to comprehensive work the entire team involved in production process, if it belongs to the collective category. The collective rate is established not for an individual employee, but for the entire team of the department. The use of a system in calculating remuneration helps to improve production indicators when a team is working on one idea. Each employee independently performs the assigned work, in which he is bound by the final result complex activities all brigades.

How to calculate wages using the piecework-progressive system

Piece-progressive wages

The use of the system is effective in conditions of developing production or in situations where there is a specific order for large volumes of products. It encourages employees to exceed the plan. Continuous use of such a payroll calculation scheme is not recommended. This may lead to the loss of a reasonable relationship between wage growth and productivity growth. Piece-progressive wages can be calculated:

• at a stable rate, applied in situations where the result of an employee’s work meets established volume standards;
• at increased prices if the production plan is exceeded.

Application of the tariff-free model

In calculating wages, business entities are increasingly using tariff-free models, which are basic in calculating remuneration for labor. Their use stimulates a team of employees to competently organize their activities, the result of which is the production of products of regulated quality in the required volume. Using this scheme, the employer pays only for the final results of the workers’ activities. The amount of remuneration depends on the assessment of the work of the entire team by the work manager.

Tariff-free remuneration model

This scheme contains elements used in calculating time-based and piece-rate wages. Depending on the contribution to the result of overall production activity, each employee is assigned a coefficient corresponding to a certain qualification level. Remuneration for labor is calculated based on the volume of production and regulated prices per unit of production. The salary is calculated taking into account the contribution of each employee, predetermined by the level of qualification.

All more companies switches to piecework wages. This format seems fair to both employers and employees themselves. In theory, business productivity may well increase by 15–20%, while personnel costs will remain at almost the same level. But this is only possible with a competent approach to development and implementation. new system payment.

The concept and features of piecework wages

A piecework form of payment is a system in which remuneration depends not 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 output, quality of products or services, quantity of defects and other factors. Simply put, staff have a financial incentive to work faster and better.

The effectiveness of piecework payment primarily depends on the specifics of production. The most significant growth in indicators is observed in conveyor production, where each operator works on his own and performs simple, monotonous tasks. The main condition for the implementation of such a system is the ability to quantitatively measure the results of work. So, you can count the number of defective parts without any problems, but you won’t be able to evaluate the designer’s creation in numbers.

Fact: at enterprises in the shoe and clothing industry, after switching to piecework payment, the average monthly salary of employees increases by 14–16%, and at automobile factories - by 20–50%.

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

Video: what forms and systems of remuneration exist for staff

Table: comparison of hourly and piecework wages

Advantages

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

But the most valuable thing is the sense of control that employees get when they pay for results.

Piecework increases labor productivity in continuous production

Flaws

At first glance, one gets the impression that piecework payment is a “panacea” for laziness and carelessness of workers, defects, 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 this problem.
2. Teamwork is not encouraged. For a piecework worker, only his own result matters - the successes and failures of his colleagues are often completely indifferent to him. He does not share the mission and values ​​of the company, and does not know how to work in a team. If another company 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 and make mistakes when connecting and setting up production equipment. Because of this, cases of injuries are becoming more frequent, too much raw material is consumed, and expensive equipment breaks down.
4. A “ratchet effect” occurs. When someone manages to do more work than expected, the manager may take it in his own way. His first guess is that the task is too easy, so he needs to pay less for such work. As a result, the professionalism of employees is growing, and the level of payment is steadily decreasing.

Many difficulties also arise in the calculation process. So, you will have to think in advance about how factors that influence production but do not depend on the will of the employee will be reflected in the salary. Colds, bad weather, problems with material suppliers, equipment malfunctions - all this can greatly degrade productivity.

Another question that inevitably arises when switching to piecework payment is how to evaluate product quality. 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 fine system and group motivation tools. Remuneration for production needs to be combined with other methods of reward - this is the only way to maintain balance and increase productivity without sacrificing quality.

Types of piecework wages

In its “pure” form, piecework payment 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 everything is much more complicated. Having decided to switch to piecework, you are obliged to establish production standards and tariffs for workers with different skill levels. At the same time, your responsibility as an employer is to ensure that your subordinates have the opportunity to fulfill these standards. Speaking in simple words, it is you who must ensure that the company receives a sufficient number of orders every month.

Piecework wages were used back in the Soviet Union

Pure piecework payment is often used in mass production

Piece-progressive

The introduction of piecework-progressive payment allows you to create a real “explosion” of motivation among workers and dramatically increase production. This system is most effective in the short term - for example, if you urgently need to 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 the minimum, his work will be assessed at the standard rate. However, each unit of production 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 exceeding the plan and can reach 200%.

The piecework-progressive system can also work in reverse side. For employees who fail 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 has a progressive piece-rate wage, according to which the monthly production rate is 15 sets of work to connect the subscriber’s computer to the company’s “Home Internet” network.

The piece rate is RUB 3,500. for each set of work within the norm (15), for production above the norm the piece rate increases to 4000 rubles.

The employee completed 17 sets of work in a month. His salary consists of:

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

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

www.pro-personal.ru

Piece-bonus

In terms of calculations, the piecework-bonus system is much simpler than the “progressive” option. Employees also receive monetary rewards for exceeding the plan, 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 a bonus serves as a good motivator for employees

The main advantage of this payment format is flexibility. Unlike previous versions, the piecework-bonus system can be “tailored” to strategic goals companies. It is not necessary to focus on production - you can give bonuses for:

• high quality products;
• lowest percentage of defects;
• 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 you to motivate workers to quickly and high-quality execution urgent orders.

Example. For settlements with the installer of interior doors, Sokol LLC, a piece-rate bonus wage system is used. The piece price for one door supplied is equal to 60% of the cost of its installation according to the company’s price list.

Bonuses are paid monthly for the quality of work (if there are no customer complaints within warranty period). Within a month, the employee installed four standard size interior doors made of fused solid beech and oak, 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 rub. The regulations on remuneration and bonuses of Sokol LLC provide for:

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

The total monthly earnings were: 45,825 rubles. + 6873.75 rub. + 3207.75 rub. = 55,906.50 rub.

E. V. Vasilyeva, tax consultant at 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 primary and additional (service). In particular, this format is optimal for remunerating the labor of craftsmen who monitor the condition of industrial equipment and ensure its uninterrupted functioning.

Indirect piecework payment can be used, for example, for mechanics who service the company’s fleet

There are two schemes for calculating the salaries 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 price is determined - the share of the tariff rate is divided by the production rate or time standard for the main facility. Earnings for an object are obtained by multiplying indirect prices by real results. The entire salary for the calculated period consists of the sum of payments for all objects.
2. The salary of an additional worker is calculated based on the average percentage of the planned volume. Received volume of production for billing period for all objects it is added up and then divided by the sum of the planned indicators. The person's earnings are then calculated based on the hours worked. The resulting value is adjusted by the calculated average percentage of plan completion.

Example. Technological and auxiliary equipment for the production of plastic products, it services two technological lines producing PET container blowing and thermoforming.

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

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

The total monthly salary of a service technician is equal to (25 rubles x 1100 units) + (15.63 rubles x 1760 units) = 55,008.80 rubles.

E. V. Vasilyeva, tax consultant at Link CJSC

www.pro-personal.ru

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

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

E. V. Vasilyeva, tax consultant at Link CJSC

www.pro-personal.ru

Mixed (piecework-time)

Mixed payment - « golden mean» between time-based and piecework wages. It has been successfully used and 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 at work. In addition, the transition to piece-rate payment will allow the company not to lose valuable employees during periods of downtime.

Piece-time payment system will financially protect workers from work stoppages

With a mixed system, the employee is guaranteed to receive a fixed salary, which is in no way related to labor efficiency. As a rule, this part of the salary is 60–70% of the tariff and is accrued for hours worked. But the size of the bonus depends on the quality of the work performed, achievement of planned indicators, and efficiency of time use.

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

Chord

The main “trick” of the piecework 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 work order must indicate the start and planned completion dates of the work. The worker can complete the project ahead of schedule and move on to work on the next one.

To calculate wages, a detailed calculation is drawn up, which lists all types of work, their volume and cost. If the arrangement is designed for several months, the payment is also divided into several parts. The amount of advances depends on the volume already produced.

The chord system is suitable for both teams and individual performers. As additional motivation You can use a bonus system.

Example. A team consisting of one electrician repairman and two machine tool repairmen repaired the woodworking machines in four days (32 working hours) in accordance with the task issued in the form of a work order.

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

The members of the brigade were paid:

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

E. V. Vasilyeva, tax consultant at Link CJSC

www.pro-personal.ru

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

How to enter piecework wages

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

1. Development of regulations on remuneration, calculation of piece rates and bonuses.
2. Coordination new concept wages with representatives of trade unions (if any) and the organization’s staff.
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 about upcoming changes.
7. Changes to the standard employment contract (section on remuneration conditions).
8. Concluding additional agreements and approving piece rates for employees who previously received a salary.

As you can see, there are not so many documents in which something will have to be changed. 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 notify your subordinates about it.

The transition from salary to payment for results is a powerful “shake-up” for any business. In this case, some of the staff inevitably drop out, the work process becomes more dynamic and intense, and it may take several months for the staff to adapt. For a new system to be effective, you must have a good understanding of what motivates your employees.

Frankly speaking, the most difficult thing you will have to do is have a “heart-to-heart conversation” with the team. Prepare for the fact that employees will perceive the news about changes in the payment 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 turning points that non-material motivation begins to play a huge role. Your employees are afraid of losing relevance and being left behind. They need to feel their own importance. Show your subordinates that you value 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 work with piecework pay.

Video: the process of introducing a new remuneration system

Regulations on piecework wages

So, is your company ready to switch to new format work. The first step is to develop a wage policy. This is a rather lengthy and labor-intensive process, but if you have already thought through the algorithm for calculating rewards and fines, it all comes down to monotonously filling out 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 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:

• name of the organization indicating the full name of the immediate supervisor;
• norms and rules prescribed by law, to which the creators of the document refer;
• a list of all employees or structural units to which the regulations apply;
• indication of the specifics of the activity and tariffs (for which services a certain fee is due);
• what standards and guarantees are present on the part of the employer;
• what are the responsibilities of workers whose wages are calculated according to the piecework tariff scheme;
• is there a system of bonuses and incentive payments;
• for what merits are bonuses awarded?
• from what moment the provision comes into force.

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

The regulations on piecework wages are signed by CEO companies. 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.

Help: if prices have changed, there is no need to draw up a new provision - all amendments can be immediately made to the current document. But, again, it will be possible to calculate salaries at the new rates only after you receive approval from the trade union and the company’s employees.

Photo gallery: example of drawing up a provision on piecework wages

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

Order to change the form of remuneration

The payment provision is just an alternative concept for the motivation system, which in itself does not oblige either the employer or the employees to anything. To approve new rules, the manager must issue a corresponding order. The order is an administrative document, mandatory for execution, and has legal force.

Again, there are no standardized templates or design requirements. The order is drawn up in free form, taking into account the specifics business style. The text must indicate:

• number, date and place of signing the document;
• general information about the enterprise: name, form of ownership, information about the identity of the manager;
• basis for creating an order: introduction new form labor organization, reorganization of management structure, change in production technology, etc.;
• date of signing and number of the new wage regulation;
• who will be transferred to piecework payment - structural units, positions, full names of specific employees;
• new methods for assessing the quality and productivity of labor;
• deadlines for introducing 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 senior managers, information about it must be entered into the journal of internal documents or a special register of orders. The document is assigned registration number and handed over to the employee who was appointed responsible for carrying out the order. He also puts his signature, confirming that he has read the new order.

Important: without the signature of the general director or other authorized person, the order will not be considered valid. Moreover, it must be done by hand - using fax stamps on such documents is prohibited.

The finished order is filed in a folder with current administrative documentation. There it is stored for the entire validity period - until the same tariffs and conditions of remuneration are used at the enterprise. After approval of the new order, documents that are no longer relevant are transferred to the archives department.

Photo gallery: samples of orders to change wage conditions

According to the law, an employer can 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. When approving the new edition of the regulations on wages, the order should also list the documents no longer valid

Notification of transition to piecework payment

It is advisable to specify 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 piecework worker, you need to know how much work he performed over a certain period. Therefore, in addition to the standard time sheet, organizations that use such a payment system introduce additional primary documents:

• orders for piecework (forms N 414-APK and N T-40);
• report on the performance of the brigade (form N T-17);
• report on 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;
• time sheet;
• act of acceptance of completed work, etc.

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

Calculation of piece rate

The main factor on which an 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 established - as a rule, these are large factories that produce large batches of the same type of product. You can calculate the piece rate using the formula P ed = T d × N in, where:

• R ed - piece rate per unit of work performed or manufactured product;
• T d is the daily wage rate of a pieceworker corresponding to his category;
• N in - shift production rate.

In small industries, instead, time standards are often introduced - the amount of working time required by 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: formulas for calculating earnings for different piecework payment systems

Piece payment system	Formula	Legend
Individual direct	W sd = R ed × O n	Zsd - total earnings at piece rates, rub.; R ed - price per unit of each (n-th) type of work; O n - the actual volume of output for each (n-th) type of work performed.
Piece-bonus	Z SD.P. = (W sd + W sd × P in + P p × P o) ÷ 100	Z SD.P. - total salary worker on a piecework-bonus system; Zsd - worker’s earnings at piece rates; P in - percentage of bonus for fulfilling bonus indicators; P p - percentage of bonus for each percentage of exceeding bonus indicators; P o - percentage of overfulfillment of bonus indicators.
Piece-progressive	Z sd.prog = Z sd × K r × (1 + (N vyr.f - N vyr.b) ÷ N vyr.b))	Zsd.prog - salary based on piecework-progressive wages; Zsd - earnings at basic piece rates; N vyr.f - actual fulfillment of production standards; N vyr.b - level of fulfillment of production standards, taken as the base, %; K p - the coefficient of increase in the basic price, taken on a scale in accordance with the percentage of exceeding the original (basic) norm.
Indirect piecework	Z k.sd = T × F × Y iv	Zk.sd - worker’s salary under an indirect piecework payment system; T - worker's hourly tariff rate, rub.; F - the number of hours actually worked by this worker during the billing period; Y iv - the total index of compliance with standards by the main personnel served by the worker; R k.sd - indirect piece rate; φ - the number of hours worked by the main personnel served by the worker.
	Z k.sd = R k.sd × φ

Technically, switching to a piece-rate payment system in an enterprise is not difficult. 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 fair compensation for their work.

Piece wages is a method of paying hired employees for work, where earnings directly depend on the quantity of certain products or the volume of work performed. It is important to pay attention to the fact that piecework wages are primarily aimed at maximizing improvement quantitative indicators work.

Dear reader! Our articles talk about standard methods solutions legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant form on the right or call by phone.

It's fast and free!

Main types of piecework wages

Today there are only six main types of piecework wages. Each of the types listed below has its own specific advantages and disadvantages:

1. Direct piecework. Under direct piecework systems, wages are also calculated depending on the total volume of work performed using piecework fixed prices, which are set with full consideration general classification employee. With this system of general remuneration, workers in most cases are not financially interested in achieving overall high performance indicators of the entire team, not to mention improving the quality of the results of all work.
2. Piece-bonus payment systems, together with the general payment specifically at piece-rate direct prices, also provides bonuses for absolutely all exceeding the standards and production plan, as well as for achieving qualitative and quantitative indicators that are defined in the terms of the bonus.
3. Indirect piecework. All indirect piecework modern systems payment of general labor is used for the total payment of general labor for absolutely every labor of a worker who services the workplace and equipment used to create a certain type of product.
4. Piece-rate wages. With a piece-rate system of calculating wages, wages themselves can be set for the full amount of work, but not for any individual operation. It is important to note that a certain deadline is set for completing the work.
5. Piece-progressive. Payment for general labor in the case of a progressive piece-rate system within modern limits and within established standards is carried out at all direct piece rates and in excess of these standards - at more inflated rates. Most often, the increased price also exceeds the unchanged prices by no more than twice.
6. Mixed (time-based and piecework). Mixed wages are the so-called synthesis of time-based and piece-rate wages.

Accrual procedure

The basis for calculating piecework wages is the amount of remuneration that is provided for the employee performing a certain operation or for producing a unit of product. Today, several methods are used to calculate piecework wages, which depend on its type.

Calculation example.

Direct piecework form of remuneration implies remuneration for manufactured products or work performed. For example, the price per unit of production is 30 rubles, an employee produced 300 pieces per month - in this case, the calculation is carried out as follows: 500 pieces. x 30 rub. = 15,000 rub. - that is, a monthly salary.

With a piece-rate progressive form of calculation, the calculation is made as follows: for performing work or manufacturing products within the norm, wages are paid at certain rates, and for exceeding the plan, calculations are made at increased rates. For example, an employee produced 500 units of products in a month, with a plan of 300 units. The established price for each unit within the norm is 25 rubles, and above the norm - 30 rubles. Then the monthly salary will be calculated using the following formula - 300 pieces x 25 rubles + (200 pieces x 30 rubles) = 7500 + 6000 rubles = 13,500 rubles.

The indirect piecework method of calculation is usually used for workers who perform various auxiliary work and is usually expressed as a certain percentage of the wages of workers in the main production. For example, if the standard is set at 20 percent, then with a salary of 15,000 rubles (wages for workers in the main production), the amount of remuneration for workers performing auxiliary work will be calculated as follows: 15,000 rubles x 20% = 3,000 rubles.

Focus

In general, piecework wages for hired workers are aimed, first of all, at improving all quantitative indicators in work. And at the same time, today not only individual, but also various piece-rate collective rates are used.

Accordingly, both individual and collective piece rates are applied. Individual prices are calculated based on individual wages. Collective piece rates are calculated based on complex production (time) standards.

How is payroll calculated?

At the moment, piecework wages are credited primarily from the official established intra-organizational tariffs, where, in addition to piecework wages, the salary and information about the time worked by the employee, information about the total volumes and, of course, the volume of all products produced are taken into account.

It is important to pay attention to the fact that the calculation of piecework wages is carried out in accordance with such official documents as the staffing schedule, the settlement regulations on wages, the order for hiring, as well as the employment contract.

It is these documents listed above that also establish the form of payment and the amount for the work of each employee separately. But it is necessary to take into account the fact that at the moment, there are also various documents, according to which wages can also be replaced. And not only more, but also less. This includes an order for bonuses, a memo, and so on.

Application

When using piecework payment for work, there are small dangers: a deterioration in the general maintenance of equipment, resulting in premature failure of the equipment and, at the same time, damage to the materials used to create goods, a decrease in the quality of all products produced modern products, excessive consumption of materials and raw materials, violation of the technological process and violation of safety requirements.

Essence

It is important to pay attention to the fact that when implementing piecework payment for general labor, in most cases it is piecework prices that are determined - this overall size earnings for just one unit of all work performed or products manufactured. In addition, piece rates are also determined primarily on the basis of standard established grades for work, tariff rates, as well as production standards (or, to be more precise, temporary standards).

Piece rates are calculated by dividing the hourly (monthly, daily) tariff rate, which corresponds to the general category of all work performed and by the monthly (daily, hourly) rate of total output.

But settlements with the workers themselves can actually be not only individual, but also collective, when the total wages will be determined for the full team of workers in general. Types of various piece rates:

• chord;
• progressive;
• indirect;
• straight;

Advantages and disadvantages

The piecework form of salary calculation assumes that exactly the work done or the quantity of products produced is paid within a certain framework of the time spent. This method of remuneration has both pros and cons.

The advantages include:

1. The direct dependence of the salary on the results of one’s work is an important incentive to improve performance.
2. The greatest effect can be achieved where quantitative indicators come first.
3. As practice shows, piece-rate wages are higher than those paid by time-based workers.

The disadvantages of this form of payment include:

1. The quality of the products may not be up to the mark. Therefore, managers have to take additional measures to control quality.
2. Workers are reluctant to spend their time cleaning their workplace and maintaining the machine or equipment, which can result in premature failure.

Standard formula.

Ed = Tst/Nchvyr or Ed = (Tst×Tsm)/Nsmvyr.

Piece work and time work: what is the difference?

The main difference between them is the principle of their calculation. With piecework, the main indicator is the amount of products produced or services performed, and with time-based work, this is the amount of time worked. In addition, the main fundamental differences include:

1. Control of working time use:
   • in case of piecework – minimal;
   • with time-based – is a necessary condition;
2. The need to perform a number of additional works:
   • with piecework - contradicts the remuneration system;
   • if it is time-based, it does not contradict;
3. The need to control the quality of work:
   • in case of piecework – necessary;
   • in case of time-based – at the discretion of management;
4. The relationship between payment and quantity of labor:
   • with piecework form - straight;
   • with time-based – indirect;