Lecture 7. PAYMENT AND ITS FUNCTIONS. STATE REGULATION OF PAYMENT ISSUES.

1. The concept of wages and its functions

2. Basic principles of the organization of wages. The role of allowances and additional payments in stimulating labor.

3. Prizes: their essence, bonus indicators.

4. The procedure for state regulation of wage issues. State guarantees for wages in accordance with the Labor Code of the Russian Federation

Question. 1

Wage - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (surcharges and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

Wages play a huge role in the development of the economy of the state, the rise in the well-being of the people. It expresses a broad aspect of economic relations between society, the labor collective and workers regarding their participation in social labor and its payment.

On the one hand, wages are the main source of raising the well-being of workers and employees, and on the other hand, they are an important lever for material stimulation of growth and improvement of social production. In order for production to continuously develop and improve, it is necessary to create a material interest of workers in the results of labor.

Distinguish between monetary and non-monetary forms of remuneration. The main one is payment in cash, since money is the universal equivalent in commodity-money relations. Payment can be made in kind, i.e. instead of money, settlement is carried out by products or goods.

Salary performs several functions.

reproductive function consists in ensuring the possibility of the reproduction of labor power at a socially normal level of consumption, that is, in determining such an absolute amount of wages that allows the conditions for the normal reproduction of labor power to be realized, in other words, maintaining, and even improving the living conditions of an employee who should be able to live normally (pay for an apartment, food, clothes, i.e. basic necessities), which should have a real opportunity to rest from work in order to restore the strength necessary for work. Also, the employee must be able to raise and educate children, future labor resources. Hence the original meaning of this function, its defining role in relation to others. In the case when the salary at the main place of work does not provide the employee and his family members with normal reproduction, the problem of additional earnings arises. Working on two or three fronts is fraught with depletion of labor potential, a decrease in professionalism, a deterioration in labor and production discipline, and so on.

social function, sometimes stands out from the reproduction, although it is a continuation and addition to the first. Wages, as one of the main sources of income, should not only contribute to the reproduction of the labor force as such, but also enable a person to take advantage of a set of social benefits - medical services, quality recreation, education, raising children in the preschool education system, etc. And besides, to ensure a comfortable existence of a person working at retirement age.

Stimulating function important from the position of the management of the enterprise: it is necessary to encourage the employee to labor activity, to maximize the return, increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each. The employee should be interested in improving his qualifications in order to receive more earnings, because. higher qualifications pay more. Enterprises are interested in more highly qualified personnel to increase labor productivity and improve product quality. The implementation of the stimulating function is carried out by the management of the enterprise through specific remuneration systems based on the assessment of labor results and the relationship between the size of the wage fund (PAY) and the efficiency of the enterprise.

status function wages implies the correspondence of the status determined by the amount of wages, the labor status of the employee. The status function is important, first of all, for the workers themselves, at the level of their claims to the salary that workers of the corresponding professions have at other enterprises, and the orientation of the staff to a higher level of material well-being. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.

Regulating function is the regulation of the labor market and the profitability of the firm. Naturally, ceteris paribus, the employee will be hired by the enterprise where they pay more. But another thing is also true - it is unprofitable for an enterprise to pay too much, otherwise its profitability decreases. Enterprises hire workers, and workers offer their labor in the labor market.

Production share the wage function determines the degree of participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total costs production and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor, which means that it requires obligatory observance of the lower limits of the cost of labor and certain limits on wage increases. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, the procedure for their calculation and dependence on the payroll.

Question 2.

The organization of wages is always based on certain principles that depend on the forms of ownership in social production, the state policy in ensuring the minimum wage, the level of development of the national economy, and the development strategy of the state.

The main principles of the organization of remuneration in enterprises are as follows:

accounting for the minimum wage set by the state;

independence of enterprises in matters of organization and remuneration of labor;

ensuring social protection of employees, regardless of the form of ownership;

compliance of wages with the market value of the labor force;

ensuring wage indexation in accordance with inflation growth rates;

encouragement of high quality products, labor and services;

ensuring optimal ratios in remuneration of certain categories and groups of workers;

simplicity and accessibility of the wage system;

rhythm of payment of wages;

outstripping the growth rate of labor productivity compared to the growth rate of its wages;

ensuring the optimal share of wages in the cost of products, works or services;

stimulation of labor productivity and rational use of resources;

differentiation of the level of remuneration depending on the economic condition of the enterprise, the results of the work of the labor collective and the personal labor contribution of the employee.

The salary structure is formed by the following elements:

1. tariff rates and salaries;

2. compensation payments;

3. incentive payments.

Tariff rates and salaries determine the amount of remuneration in accordance with its complexity and responsibility under normal working conditions and the corresponding labor costs. (The concept of ETS)

Additional payments and allowances of a compensatory nature are guaranteed by the state for working conditions that deviate from normal. Currently, about 50 types of the most common surcharges and allowances of a compensatory nature are used.

TO compensatory surcharges supplements include:

for work in the evening;

for overtime work;

for weekend work and holidays;

for the traveling nature of the work;

minor employees due to the reduction of their working hours;

workers performing work below the wage category assigned to them;

in case of non-fulfillment of production standards and the manufacture of defective products through no fault of the employee;

up to average earnings in the conditions provided for by law;

workers due to deviation from normal working conditions;

for work according to the schedule with the division of the day into parts with breaks of at least 2 hours;

for multi-shift operation;

for work in excess of the standard working hours during the period of mass acceptance and storage of agricultural products, etc.

The mandatory ones include surcharges and allowances for harmful, heavy and dangerous working conditions.

TO incentive bonuses and allowances include payment:

for high qualification (specialists);

for professional skills (workers);

for combining professions (positions);

for the expansion of service areas or an increase in the volume of work performed;

for the performance of duties of an absent employee;

foremen from among the workers who are not released from their main work;

The maximum amount of compensatory surcharges and allowances is guaranteed by the state and is mandatory for application. Additional payments and bonuses of a stimulating nature are established at the discretion of the management of enterprises. Their sizes are determined at the enterprise independently. When determining the amount of additional payments and bonuses of a stimulating nature, specific working conditions are taken into account.

The amount of additional payments and allowances is most often determined in relation to the official salary or the tariff rate for hours worked. However, an enterprise can also set them in absolute amounts - either in an equal amount for all employees, or in a differentiated way.

Wage performs a variety of socio-economic functions. A function is a form of manifestation of any system (technological, biological, social). Economic categories represent a complex structure of industrial relations, so they perform various functions. Among scientists there is no consensus on the number of functions inherent in wages. Most scientists single out in their works only two main functions of wages: reproductive and stimulating.

1. Reproductive function- consists in the fact that wages must guarantee the reproduction of labor power. This function is one of the most basic and is associated with the achievement of the main goal - the labor activity of a person - the provision of means of subsistence. This means that wages should ensure the satisfaction of at least the minimum needs of a person. In this regard, the minimum level of wages is determined by law. This is stated in article 133 of the Labor Code.

The minimum wage is set simultaneously throughout the territory Russian Federation Federal law and cannot be lower than the subsistence level of an able-bodied person. The monthly salary of an employee who has worked the norm of working hours during this period and fulfilled labor norms (labor duties) cannot be lower than the minimum wage established by federal law.

When remuneration is based on the tariff system, the size of the tariff rate (salary) of the first category of the unified tariff scale cannot be lower than the minimum wage.

2. Stimulating function- is currently becoming the most significant, since it is designed to ensure that the level of payment for the volume and quality of labor invested, aiming employees at achieving the final results of their work. It manifests itself in the direction of the interests of employees to achieve the required results of labor (by ensuring the relationship between the amount of remuneration and labor contribution), to achieve the goals that the employer sets for himself in the course of his economic activity.

Many specialists also distinguish the regulatory, compensatory, and evaluation functions of wages.

3. Regulatory lies in the fact that in the conditions of the functioning of a market economy, wages are a regulator of the demand for labor in the labor market and through its level it is possible to regulate the demand for products and services of the end consumer.

4. Compensating function wages - is expressed in compensation for damage to health caused by harmful, difficult and dangerous working conditions. Ensuring this function is expressed in the establishment of wage increases (for example, for medical workers involved in the treatment of mental patients with tuberculosis, sexually transmitted diseases, AIDS, etc.).

5. Evaluation function- allows you to evaluate the size of the labor contribution of each individual employee, using certain criteria, which in turn allows you to reasonably distribute the wage fund and the material incentive fund among the employees of the institution.

IN market conditions management wages acquires the following features:

Firstly, wages are remuneration. But not all remuneration for work is wages. Indeed, for good work, the employer can apply various incentives (incentives) to the employee, which are also a kind of reward.

The second sign wages are provided for payment for work. The employment contract provides that the employee undertakes to perform work in a specific specialty and qualification. Therefore, here we mean not the final result, as in the contract, but the labor itself - the type of activity that the employee must perform.

Third, salary - payment in terms of quantity and quality of labor. The employee must conscientiously fulfill his labor duties in accordance with the requirements of the quality of work. This sign reflects the economic principle of proportionality between the labor expended and its payment.

Fourth, wages are paid according to predetermined rates and rates. The basis is either piece rates and production rates, or hours worked, or other indicators established by the organization.

So, wages are the price of labor, expressed in monetary terms, which must be paid to the employee in accordance with the terms of the employment contract, based on the quantity and quality of the labor expended by him, according to the norms and prices pre-established by the local regulations of the organization.

Salary (remuneration of an employee) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments and incentive payments. (Article 129 of the Labor Code of the Russian Federation) Salary (col. salary) - financial compensation ( almost unknown about other types of compensation), which the worker receives in exchange for his work.

Motivational

It is based on labor motivation - the process of inducing a person to a certain activity with the help of intrapersonal and external factors:

a person is aware of his needs;

chooses the best way receiving a certain remuneration;

decides on the implementation of this method;

carries out actions for the implementation, that is, it works (here the task of the enterprise is to create best conditions and incentives for high performance of this action);

receiving remuneration;

satisfaction of your need

The reproductive function is to ensure the possibility of reproduction of the labor force at a socially normal level of consumption, i.e. in determining such an absolute amount of wages that allows you to implement the conditions for the normal reproduction of the labor force. Hence the original meaning of this function, its defining role in relation to others. This is especially true at the end of the 1990s, when almost all issues of wages are reduced mainly to the possibility of ensuring a decent standard of living. In the case when the salary at the main place of work does not provide the employee and his family members with normal reproduction, the problem of additional earnings arises. Their implementation outside the enterprise (firm) can cause not only positive, but also negative consequences. Working on two or three fronts is fraught with depletion of labor potential, a decrease in professionalism, and a deterioration in labor and production discipline.

The status function of remuneration assumes that the status, determined by the amount of wages, corresponds to the labor status of the employee. By "status" is meant the position of a person in a particular system of social relations and connections. Employment status is a place this employee in relation to other employees both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration. This requires a public development (with mandatory discussion with the staff) of a system of criteria for remuneration of certain groups, categories of personnel, taking into account the specifics of the enterprise, which should be reflected in the collective agreement (contracts)

The stimulating function of remuneration is important from the standpoint of the management of the company: it is necessary to encourage the employee to labor activity, to maximize returns, and increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each. The separation of wages from the personal labor efforts of workers undermines the labor basis of wages, leads to a weakening of the stimulating function of wages, to its transformation into a consumer function and extinguishes the initiative and labor efforts of a person.

The regulatory function of wages affects the ratio between the demand and supply of labor force, the formation of personnel (number of employees and vocational qualifications) and the degree of its employment. This function plays the role of balancing the interests of employees and employers. The objective basis for the implementation of this function is the principle of differentiation of wages by groups of employees, according to the priority of activities or other grounds (signs), i.e. development of a specific policy for establishing the level of remuneration for various groups (categories) of workers in specific production conditions. This is the subject of regulation of labor relations between social partners on mutually acceptable terms and is reflected in the collective agreement.

Wages perform several functions, the most important of which are reproductive, stimulating, status, regulating (distributive), production-sharing, etc.

The reproductive function is to ensure the possibility of reproduction of the labor force at a socially normal level of consumption, i.e. in determining such an absolute size of the RFP, which allows the conditions for the normal reproduction of the labor force to be realized. Hence the original meaning of this function, its defining role in relation to others. This is especially true at the present time, when almost all issues of wages are reduced mainly to the possibility of ensuring a decent standard of living. In the case when the salary at the main place of work does not provide the employee and his family members with normal reproduction, the problem of additional earnings arises. Their implementation outside the enterprise (firm) can cause not only positive, but also negative consequences. Working on two or three fronts is fraught with depletion of labor potential, a decrease in professionalism, a deterioration in labor and production discipline, and so on.

The status function of the salary assumes that the status determined by the size of the salary corresponds to the labor status of the employee. By "status" is meant the position of a person in a particular system of social relations and connections. Employment status is the place of a given employee in relation to other employees, both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration. This requires a public development (with mandatory discussion with the staff) of a system of criteria for remuneration of certain groups, categories of personnel, taking into account the specifics of the enterprise, which should be reflected in the collective agreement (contracts). For example, it is possible to lay down the three-stage principle, which is widely spread by the RCM: 1) criteria economic efficiency the entire enterprise; 2) similar criteria for individual units; 3) individualized criteria that play a large stimulating role (personal labor contribution, labor participation rate, "merit", etc.). The main problem is to find the most appropriate combination of teamwork in work, necessary for the success of the company, and individualism in wages. The status function is important, first of all, for the employees themselves, at the level of their claims to the salary that employees of the corresponding professions have in other firms (in the RCS), and the orientation of the personnel to a higher level of material well-being. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.

The stimulating function of wages is important from the standpoint of the company's management: it is necessary to encourage the employee to labor activity, to maximize returns, and increase labor efficiency. This goal is served by setting the size of earnings depending on the results of labor achieved by each. The separation of wages from the personal labor efforts of workers undermines the labor basis of wages, leads to a weakening of the stimulating function of wages, to its transformation into a consumer function and extinguishes the initiative and labor efforts of a person. The implementation of the stimulating function is carried out by the management of the company through specific remuneration systems based on the assessment of labor results and the relationship between the size of the wage fund (PAY) and the efficiency of the company.

The regulatory function of wages affects the ratio between the demand and supply of labor, the formation of personnel (number of employees and professional qualifications) and the degree of its employment. This function plays the role of balancing the interests of employees and employers. The objective basis for the implementation of this function is the principle of differentiation of wages by groups of employees, according to the priority of activities or other grounds (signs), i.e. development of a specific policy for establishing the level of remuneration for various groups (categories) of workers in specific production conditions. This is the subject of regulation of labor relations between social partners on mutually acceptable terms and is reflected in the collective agreement. This principle can be successfully used only if the mechanism of pricing in the labor market and the behavior of subjects of market relations associated with it are taken into account. The specificity of the commodity "labor" requires a distinction between the concepts of "labor price" and "labor price".

The price of labor- this is the monetary expression of its value, reflecting, according to segmentation criteria, the level of costs required for the reproduction of the labor force, taking into account supply and demand in the labor market. The price of labor can be the basis for the formation of a policy of cost differentiation at the enterprise, as well as when establishing contractual conditions for remuneration of a particular employee hired by the employer.

The price of labor- this is the monetary expression of the various qualities of labor, it allows you to measure the amount of labor with its payment. The unit of measurement can be the price of an hour of labor, which is a derivative of the price of labor power, determining the conditions for remunerating an employee based on the results of his work. current activities in the conditions of operation of the mechanism of the internal labor market at the enterprise. Prices different kinds labor take the form of calculated tariff rates (salaries). By setting the price of a particular type of labor, the enterprise regulates wages so that, on the one hand, it does not underestimate its level (otherwise, qualified personnel will leave), and on the other hand, not overprice so that the company's products are competitive not only in terms of consumer qualities , but also at the price of goods (products, services). Otherwise, the volume of sales (sales, revenue) may decrease, which will affect the demand for the labor force, its employment, etc.

The production-share function of wages determines the degree of participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total production costs and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor (no matter how great it is), and therefore implies the obligatory observance of the lower limits of the cost of labor and certain limits salary increase. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, etc., the procedure for their calculation and dependence on the payroll. The production-sharing function is important not only for employers, but also for employees. Some tariff-free wage systems and other systems imply a close dependence of the individual salary on the payroll and the employee's personal contribution. Inside the enterprise, the payroll of individual divisions can be built on a similar relationship (through the labor contribution coefficient (KTV) or in another way).

Legal basis for the organization of wages in the Russian Federation.

Main fundamental legislative document of our country - the Constitution of the Russian Federation - includes articles entirely devoted to labor in the country.

Article 34 determines that everyone has the right to freely use their abilities and property for entrepreneurial activities. At the same time, economic activity aimed at monopolization and poor-quality competition is not allowed. This is a statement of the right to work in any form permitted by law.

Article 37 states that labor is free. Everyone has the right to freely dispose of their abilities to work, choose the type of activity or profession. However, forced labor is prohibited. Everyone has the right to work in conditions that meet the requirements of safety and hygiene, to remuneration for work not lower than the minimum wage established by federal law. Everyone has the right to rest. A person working under an employment contract is guaranteed the length of working time established by federal law, weekends and holidays, and paid annual leave.

Article 39 defines the types of social protection for citizens of the Russian Federation. The main collection of legislative regulations on the organization and remuneration of labor is the Code of Labor Laws of the Russian Federation (Labor Code of the Russian Federation)

Article 1 of the Labor Code of the Russian Federation forms the objectives of this document: "The Labor Code of the Russian Federation regulates the labor relations of all employees, contributing to the growth of labor productivity, improving the quality of work, increasing the efficiency of social production and raising on this basis the material and cultural standard of living of workers, strengthening labor discipline and gradual transformation of labor for the benefit of society into the first vital need of every able-bodied person.

The Labor Code is intended to establish the level of working conditions and the full protection of the labor rights of workers.

Chapter I. General Provisions (Articles 1-5).

Outlines the rights and obligations of employees (Article 2), contains a description of the basic principles of labor regulation in collective farm and cooperative organizations (Article 3), labor legislation (Article 4) and Article 5 - on the invalidity of the terms of labor contracts that worsen the position of workers.

Chapter II. Collective agreement (Article 7).

Chapter III. Employment contract (contract) (art. 15-40)..

Chapter IV. Work time(vv.41-56).

Chapter V. Time of rest (v. 57-76).

Chapter VI. ZP (art.77-100).

This chapter describes, article by article, all possible options for accounting and remuneration in various economic systems, at enterprises of any form of ownership, from hiring to dismissal. In this edition of the Labor Code, new articles have been introduced in Chapter VI. These are 81-1 "Indexation of wages" and article 85-1 "Wages in case of deviation from normal working conditions" - they also reflect the new phenomena that are now taking place in the economy.

Chapter VII. Labor standards and piece rates (st.102-108).

Here the definition of the basic concept of "Labor Standards" is given and the procedure for introducing, revising these norms, determining rates for piecework wages, etc. is described in detail by articles.

Chapter VIII. Guarantees and compensations (Art. 110-126).

This includes descriptions of all types of guarantees in cases where the employee does not directly perform labor duties, but has the right to pay for the time spent (fulfillment of state and public duties, donation, relocation to another area due to official needs), as well as compensation from the enterprise in favor of employees, and on the part of the employee in favor of the enterprise, in favor of employees, and on the part of the employee in favor of the enterprise.

Article 121 "Cases of full liability" is supplemented by articles 121-1, 121-2 and 121-3. All of them relate to determining the liability of employees and determining the amount of damage. Here, at the state level, labor benefits are determined for certain categories of workers, in particular, those working in the regions of the Far North and equivalent areas, as well as features of labor regulation in certain sectors of the national economy and during seasonal work.

Article 254 stipulates additional grounds for terminating an employment contract for certain categories of workers under certain conditions. Separately, the principle of material liability of employees in cases where the actual amount of material damage exceeds its nominal amount is considered. These are, in general terms, the composition and content of the Labor Code of the Russian Federation. It clearly formulates all the main provisions on labor and is the main document on legal regulation labor in our country. But labor legislation in our country is not limited to one Labor Code - in addition to and expanding the Code of Labor Laws, there is a whole list of documents related to the organization and remuneration of labor. By their nature, they can be divided into legal and economic. The legal ones include those articles of the Civil Code of the Russian Federation that also relate to labor. In general, the Civil Code characterizes all kinds of emerging relations between citizens, citizens and society, and enterprises and citizens. Important economic documents include the "Regulation on the composition of costs for the production and sale of products (works, services) included in the cost of production (approved by the Decree of the Government of the Russian Federation of 05.08.1992 No. 552 (as amended and supplemented by No. 1672 of 12.31.97 , No. 509 dated May 27, 1998, No. 273 dated March 11, 1997) in terms of labor costs), Law of the Russian Federation "On income tax from individuals"dated 07.12.1991 No. 1998-1, with amendments and additions dated 11.25.99 No. 207-FZ, the Federal Law of the Russian Federation "On the living wage in the Russian Federation" No. 134-FZ (dated 10.24.97) and much more.

on the topic: Functions and structure of wages

Introduction

The organization of labor at the enterprise is designed to create normal working conditions for a person and, at the same time, work systems that increase the income of the enterprise.

Salary is the remuneration of employees for work and its final results. The enterprise is obliged to pay employees wages not lower than the minimum level established by the state.

As an economic phenomenon, wages arose at a certain stage in the development of human society, at that stage in the development of commodity production, when industrial capital arose, and wage workers, on the one hand, and entrepreneurs, on the other, appeared in society.

Wages are one of the most important and perhaps even decisive elements in the formation of a good climate in the enterprise.

The living conditions of the worker, the degree of satisfaction of his daily needs, the possibility of maintaining working capacity depend on the size of wages. In a market economy, wages express the main and immediate interest of employees, employers and the state as a whole. Finding a mutually beneficial mechanism for the implementation and observance of the interests of this tripartite partnership is one of the main conditions for the development of production and is the subject of the function of labor and wage management.

The purpose of this work is to study the essence and functions of wages. The main tasks in this are:

– determination of the essence and structure of wages;

- Familiarization with payroll functions.

Chapter 1. Functions and structure of wages

Wages are the main part of the funds allocated for consumption, which is a share of income (net product), which depends on the final results of the work of the team and is distributed among employees in accordance with the quantity and quality of labor expended, the real labor contribution of each and the amount of invested capital.

The International Labor Organization (ILO) in 1949 adopted a convention (No. 95) on the protection of wages and a recommendation (No. 85) on the protection of wages. These Acts define wages, by whatever name or method of calculation, as any remuneration or earnings calculated in money and established by agreement or national law, which, by virtue of a written or oral contract of employment, is paid by an employer to a worker for work which is either performed or must be performed, or for services that are either rendered or to be rendered. Thus, the term "salary" refers to the monetary remuneration paid by an organization to an employee for work performed or per unit of time worked. It is aimed at rewarding staff for the work performed (services sold) and at motivating them to achieve the desired level of labor productivity.

As a legal category, wages reveal the specific rights and obligations of participants in labor relations regarding wages. In the Labor Code of the Russian Federation, wages are defined as remuneration for work and depending on the qualifications of the employee, the complexity, quantity and quality and conditions of the work performed, as well as additional payments and allowances of a compensatory nature and incentive payments (additional payments and allowances, bonuses and other incentive payments).

In the labor market, sellers are workers of a certain qualification, specialty, and buyers are enterprises and firms. The price of the labor force is the basic guaranteed wage in the form of salaries, tariffs, forms of piecework and hourly wages. Demand and supply for labor is differentiated according to its professional training, taking into account the demand from its specific consumers and the supply from its owners, that is, a system of markets is formed for its individual types.

The purchase and sale of labor occurs under labor contracts, which are the main documents regulating labor relations between the employer and the employee.

The most important condition for organizing social production and stimulating highly efficient labor activity is the establishment of a measure of labor and a measure of its payment. A measure of remuneration is the remuneration or wages received by workers for the provision of their labor. In practice, the salary or income of a particular employee can take the form of various monetary payments: monthly salaries, hourly wage rates, bonuses, remuneration, fees, compensations, etc.

It is also necessary to distinguish between nominal and real wages. Nominal wage or income expresses the total amount of money received by an employee for his labor expended, work performed, service rendered or hours worked. It is determined by the current wage rate or the price of labor per unit of work time.

Real wages are the amount of goods and services that can be purchased with a nominal wage.

The most characteristic principles of the organization of wages:

Steady growth of nominal and real wages.

Correspondence of the measure of labor with the measure of its payment.

The material interest of workers in achieving high final results of labor.

Ensuring outstripping growth rates of labor productivity in comparison with wage growth rates.

When organizing remuneration in an organization, they use:

Tariff rates.

Tariff and qualification guides, which contain requirements for workers and characteristics of work.

Tariff network.

Minimum wage (established by law).

Regional coefficients.

Minimum subsistence budget (75 types of food, 47 types of clothing, shoes; 82 types of furniture, dishes, etc.; 7 types of services).

Rules for the indexation of wages.

Earnings rules.

Rules for dividing earnings between workers.

Extra pay for night work.

Extra pay for hard work.

Additional payments for work on holidays and weekends.

Overtime pay.

Surcharges for the processing of standard working hours.

Holiday pay rules.

Rules for payment of study time.

Rules for paying sick time.

Rules for calculating compensation for disability.

Prize rules and activities to be awarded.

Expenses of employees compensated by the organization.

Profit sharing rules.

A fundamentally important point in the organization of wages is the activity of trade unions in this area.

In modern conditions, during the period of transition to a market economy, in order to stimulate the work of workers, remuneration is not the only source of income for an employee. The total income of an employee includes the following types of payments: wages at tariff rates and salaries, additional benefits and compensations, incentive allowances and bonuses, social payments, dividends, etc. The ratio between these elements forms the income structure, or wages, of individual employees and the entire organization .

The structure of wages in a particular organization is determined on the basis of a microeconomic analysis of the level of remuneration of employees, existing additional payments, costs and results of personnel labor, labor productivity and profitability, as well as conditions in the regional labor market, in particular, the balance of supply and demand for labor etc.

The structure of income at the enterprises of our country is determined by the ratio of three main components: tariff rates and salaries, additional payments and compensations, allowances and bonuses. Tariff rates and salaries determine the amount of remuneration in accordance with its complexity and responsibility under normal working conditions and the corresponding labor costs.

Surcharges and compensations are established as compensation for additional labor costs in case of existing deviations in working conditions. Allowances and bonuses are provided to stimulate high creative activity of personnel, improve the quality of work, labor productivity and production efficiency, and for high quality products are set depending on the total profit received or the total income of the enterprise in the amount of 20-40% of the tariff rate.

Bonuses are provided for high-quality and timely performance of production tasks, as well as for the personal creative contribution of employees to the final results of production.

Social payments include partial or full payment of personnel expenses for the following types: transport, medical care, vacations and days off, meals during work, employee training, life insurance, country trips, material assistance, etc.

The development and use of various forms and systems of remuneration make it possible to apply a certain procedure for calculating earnings for each group and category of workers. This provides a more accurate account of the quantity and quality of labor invested by workers in the final results of production.

Thus, wages consist of two main components: a guaranteed (conditionally constant) part, which, with the full working out of standard working hours and the quality performance of labor functions, each performer will receive, and flexible, which is predominantly stimulating or compensatory in nature.

In addition to wages, an employee (due to his membership in this organization) can receive monetary and non-monetary social benefits at the expense of the employer - medical care and insurance, food, material assistance, paid additional holidays, additional pension insurance, etc. The salary and the amount of social benefits and payments received in this organization constitute the employee's labor income.

The essence of wages is manifested in its functions. In the educational and scientific literature, various functions of wages are called:

1. The reproductive function consists in ensuring the possibility of reproducing the labor force at a socially normal level of consumption, that is, in determining such an absolute amount of wages that allows the conditions for the normal reproduction of the labor force to be realized, in other words, maintaining, and even improving the living conditions of the worker who must have the opportunity to live normally (pay for an apartment, food, clothes, i.e. basic necessities), which should have a real opportunity to rest from work in order to restore the strength necessary for work. Also, the employee must be able to raise and educate children, future labor resources. Hence the original meaning of this function, its defining role in relation to others. In the case when the salary at the main place of work does not provide the employee and his family members with normal reproduction, the problem of additional earnings arises. Working on two or three fronts is fraught with depletion of labor potential, a decrease in professionalism, a deterioration in labor and production discipline, and so on.

If this function of wages is not implemented, then the possibility of effective implementation of all its other functions is excluded. The reproductive function of wages is, as already mentioned, in ensuring the normal reproduction of the labor force, which involves not only the restoration of the working capacity of workers, but also the development of their personality. For the normal reproduction of the labor force, it is necessary to ensure the satisfaction of the level of needs that has historically developed for a given period in a particular country, and this means not only material, but also social and spiritual needs. These are, first of all, the need for high-calorie nutrition, the necessary set of clothes, shoes, durables, housing and utilities, vehicles, communications, household items, health services, education, and cultural and educational institutions. A certain idea of ​​the structure and volume of these needs can be obtained from the structure of the so-called consumer budgets, which are developed in various countries and are designed to ensure the achievement of an acceptable or decent standard of living. So, for example, the minimum consumer budget (MPB), developed by specialists from the Research Institute of Labor, includes more than 250 items of consumer goods and services, including 75 items of food.

2. Social function, sometimes distinguished from the reproductive one, although it is a continuation and addition of the first one. Wages, as one of the main sources of income, should not only contribute to the reproduction of the labor force as such, but also enable a person to take advantage of a set of social benefits - medical services, quality recreation, education, raising children in the preschool education system, etc. And, in addition, to ensure a comfortable existence of a worker at retirement age.

3. The stimulating function is important from the point of view of the management of the enterprise: it is necessary to encourage the employee to labor activity, to maximize returns, to increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each. The separation of wages from the personal labor efforts of workers undermines the labor basis of wages, leads to a weakening of the stimulating function of wages, to its transformation into a consumer function and extinguishes the initiative and labor efforts of a person.

The employee should be interested in improving his qualifications in order to receive more earnings, because. higher qualifications pay more. Enterprises are interested in more highly qualified personnel to increase labor productivity and improve product quality. The implementation of the incentive function is carried out by the management of the enterprise through specific remuneration systems based on the assessment of labor results and the relationship between the size of the wage fund and the efficiency of the enterprise.

The main direction of improving the entire system of organizing wages is to ensure a direct and rigid dependence of wages on the final results of the economic activity of labor collectives.

4. The status function of wages implies that the status, determined by the amount of wages, corresponds to the labor status of the employee. Status refers to the position of a person in a particular system of social relations and connections. Employment status is the place of a given employee in relation to other employees both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration. This requires a public development of a system of criteria for remuneration of certain groups, categories of personnel, taking into account the specifics of the enterprise, which should be reflected in the collective agreement (contracts). The status function is important, first of all, for the employees themselves, at the level of their claims to the salary that employees of the corresponding professions have at other enterprises, and the orientation of personnel to a higher level of material well-being. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.

5. The regulatory function is the regulation of the labor market and the profitability of the firm. Naturally, ceteris paribus, the employee will be hired by the enterprise where they pay more. But another thing is also true - it is unprofitable for an enterprise to pay too much, otherwise its profitability decreases. Enterprises hire workers, and workers offer their labor in the labor market. Like any market, the labor market has the laws of labor price formation.

6. The production-share function of wages determines the degree of participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total production costs and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor, which means that it requires obligatory observance of the lower limits of the cost of labor and certain limits on wage increases. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, the procedure for their calculation and dependence on the wage fund.

The relationship of wage functions with wage-forming factors

reproductive	Average consumer budget; special conditions and specifics of work performance
stimulating	Quantity and quality of labor
status	Quality of work
Regulatory	Conditions in the labor market
Production share	Financial capabilities of the employer's enterprise

salary labor compensation

Thus, wages are multifunctional. The idea of ​​the totality of its inherent functions allows you to correctly understand its essence, contradictions and problems that arise in the process of improving the organization of wages.

The International Labor Organization in 1970 adopted a convention on the establishment of a minimum wage and a recommendation on the establishment of a minimum wage. According to these documents, the establishment of a minimum wage should be one of the elements of a policy aimed at combating poverty and meeting the needs of all workers and their families.

The purpose of establishing a minimum wage is to provide employees with the necessary social protection. When determining the level of the minimum wage, it seems necessary to take into account the following criteria:

the needs of workers and their families;

the general level of wages in the country;

cost of living and changes in it;

social security benefits;

comparative standard of living of other social groups;

economic factors, including economic development requirements, labor productivity levels, and the desirability of achieving and maintaining high level employment.

In the Russian Federation, the minimum wage (SMIC) is determined by federal law in the form of a monthly wage rate and is periodically reviewed depending on the level of economic development, inflation rates and other factors.

In accordance with Art. 1 of the Federal Law of June 19, 2000 No. 82-FZ "On the minimum wage", the federal minimum wage in 2010 amounted to 4,330 Russian rubles.

The constituent entities of the Russian Federation have the right to establish a higher regional minimum wage on their territory. The regional minimum wage 2010 has been established and is in effect in 27 out of 83 constituent entities of the Russian Federation.

The regional minimum wage 2010 in some constituent entities of the Russian Federation is set at the subsistence minimum or as a percentage of the subsistence level of the able-bodied population in the region.

Conclusion

A wage is a cash payment regularly made by an employer to an employee for hours worked, output, or other specific activities of the employee.

All the functions inherent in wages represent a dialectical unity and only in the aggregate allow us to correctly understand its essence, the contradictions in it and the problems that arise in the process of improving the organization of wages. This is important to emphasize, because often the opposition of these functions, the overestimation of some and the underestimation of others lead to a violation of their unity and, as a result, to one-sided, and sometimes incorrect theoretical and practical conclusions regarding the organization of wages.

The main requirements for the organization of wages at the enterprise, which meet both the interests of the employee and the interests of the employer, are:

1) ensuring the necessary growth of wages while reducing its costs per unit of output;

3) a guarantee of increasing the wages of each employee as the efficiency of the enterprise as a whole grows.

Wages play a huge role in the development of the economy of the state, the rise in the well-being of the people. It expresses a broad aspect of economic relations between society, the labor collective and workers regarding their participation in social labor and its payment.

List of used literature

Volgin N.A. Salary. Production, social sphere, public service(analysis, problems, solutions) - M.: Finance and statistics, 2003. - 226 p.

Galaganov V.P. Organization of the work of social security bodies: a study guide. - M .: Information Center "Academy", 2008

Genkin B.M. Economics and sociology of labor. - M: Jurist, 2006. - 265 p.

Ostapenko Yu.M. Labor Economics. – M.: INFRA-M, 2007. – 274 p.

Posherstnik E.B., Posherstnik N.V. Wages in modern conditions. – M.: S-Pb., 2002.

Sazhina M.A., Chibrikov G.G. Economic theory. Textbook for high schools. - M.: Publishing house NORMA (Publishing group NORMA - INFRA M), 2001. - 456 p.

Labor Code of the Russian Federation. Text with amendments and additions as of May 15, 2008. – M.: Eksmo, 2008. – 272 p.

Labor Economics / ed. P. E. Shlendera and Yu. P. Kokin. - M: Lawyer, 2000. - 592 p.