What is the salary? Basic principles of charging
What is the salary?It seems that this is a fairly naive and stupid question, but it is not so. Not every person who regularly receives wages at his place of work can give a definition to this concept. In addition, it is important to know what documents help regulate the calculation of these payments, as well as the principles by which payroll calculations are made.
Salary - what is it?
The term "wages" is understood to meanremuneration for work and work of the employee. It is expressed in money equivalent. However, according to the law, no more than twenty percent can be issued by natural products, but only by agreement with the employee. That is, a person who works at a meat-packing plant can receive a part of the salary of the enterprise's products if it offers such an option, and the employee himself has nothing against it. However, any substitution of money for products must be by mutual consent of the parties.
Of course, the basic concept of wages,as well as the terms of its payments, its types and varieties are indicated in the main document for each employee, namely in the Labor Code. It is he who answers the vast majority of questions of workers and employers, regulates their mutual relations.
The amount of wages directly dependsfrom the time that is expended on the performance of work, as well as the skills and qualifications of the employee. However, one should not forget about such a concept as a minimum wage. It was introduced to ensure that citizens do not receive less than the amount secured by the state. Currently, this amount is 7,800 rubles. That is, on condition of full employment, an employee can not have an accrued salary less than this amount.
What can the salary consist of?
What is the salary becomes clearer when it is explained what is directly included in it. So, the given concept is divided into two groups, namely: the basic and additional wages.
To the main, as it becomes clear from the title,it is possible to carry those charges which are made for performance of work, that is a bright example the salary can serve. It is issued for the time when the employee directly carried out his activities in the enterprise. Can the salary be lower than the minimum wage? Yes, it can, but only on condition that, together with additional charges, the amount of wages is equal to or exceeds the minimum rate that operates in a particular period of time. By the way, the salary per year, subject to receiving a minimum, can be 93 600 rubles. You can check this by using the 2-NDFL certificate for the whole year.
Additional salary canaccrual and for the time not worked. Since this item raises many questions, it should be clarified that traditionally they refer to the payment of leave or sick leave. That is, all those payments that rely on the employee, although at that time he did not participate in the work of the enterprise.
Forms of payment of wages
What is the salary? This is a reward for working life. However, there are different types of work, respectively, and the forms of wages are also different.
Piece wages reflect the amountwork that the employee performed. It is often used in factories and factories. That is, the employee is motivated to increase the number of products. However, the disadvantages of such a system can be attributed to the fact that in pursuit of quantity, an employee may miss the concept of quality. To do this, however, employers accept their penalties or, conversely, incentives. So, an employee with the lowest percentage of marriage can be awarded, and vice versa.
Time wages, as can be seen fromname, depends on the time that the employee spends on doing the work. This includes the work of those who receive a salary. That is, a person comes to work and is already guaranteed to receive money for this. It clearly shows the lack of motivation among employees in the performance of duties in a short time. However, there are also ways to combat this, and they are similar to those mentioned in the previous paragraph.
What are the functions of wages?
As you know, in the economy everything has its ownpurpose, their functions. Wages did not become an exception. Its main function is reproduction. It is the monetary equivalent of its kind that compensates for the balance, paying for the strength, time and labor of workers.
Of course, for the employee the main one isstimulating function. After all, wages are motivation for performing any kind of work or rendering services. By encouraging a bonus or, on the contrary, fineing an employee, the employer can regulate the work process.
White and black wages
In addition to the basic classifications, you can alsoto hear and concepts of "white" or "black" wages. Here everything is simple, the first option is official payments. In this case, the employee is maximally protected, since his payments are spelled out in the employment contract. In case of any delay, the employer will be obliged to pay a penalty. And the employee is also sure that he will receive a pension in the end and will be able to use medical services.
The "black" salary only benefitsentrepreneur. And then, most employers understand that it is safer and ultimately more profitable to pay legitimate wages. It is completely carried out on official documents, using special software, for example "1C Salary". It is one of the most popular, but by no means the only services of its kind on the market.