What is a salary? Basic principles of accrual

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

What is a salary? It seems that this is a rather naive and stupid question, but it is not. Not every person who regularly receives wages at his place of work can define 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 wages are calculated.

Salary - what is it?

Under the concept of "wages" refers to remuneration for the work and activities of the employee. It is expressed in terms of money. However, according to the law, no more than twenty percent can be issued in natural products, but only by agreement with the employee. That is, a person who works at a meat processing plant can receive part of the salary with the products of the enterprise, 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 agreement 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 from employees and employers,governs their relationship.

Directly, the amount of wages depends on the time spent on the work, as well as the skills and qualifications of the employee. However, we must not forget about such a thing as the minimum wage. It was introduced so that citizens would not receive an amount less than that fixed by the state. Currently, this amount is 7,800 rubles. That is, under the condition of full employment, the employee cannot have accrued wages less than this amount.

What can wages consist of?

What is a salary becomes clearer when it is explained what is directly included in it. So, this concept is divided into two groups, namely: basic and additional wages.

The main one, as the name implies, includes those accruals that are made for the performance of work, that is, salary can serve as a striking example. It is issued for the time when the employee directly carried out his activities at the enterprise. Can the salary be lower than the minimum wage? Yes, it can, but only on the condition that, together with additional accruals, the amount of wages is equal to or exceeds the minimum rate in force in a particular period of time. By the way, the salary per year, subject to receiving the minimum wage, can be 93,600 rubles. You can check this using the 2-NDFL certificate for the entire year.

Additional wages may be charged for hours not worked. Since this paragraph raises many questions,to clarify that this traditionally includes payment for vacation or sick leaves. That is, all those payments that are due to the employee, although at that time he did not participate in the labor activity of the enterprise.

Forms of wage payments

What is a salary? This is a reward for work. However, there are different types of work, respectively, and the forms of wages are also different.

Piece wages reflect the amount of work an employee has completed. It is often used in enterprises and factories. That is, the employee is motivated to increase the quantity of output. However, the disadvantages of such a system include the fact that in pursuit of quantity, an employee may miss the concept of quality. To do this, however, employers adopt their own systems of fines or, conversely, incentives. Thus, an employee with the lowest percentage of defects can be rewarded, and vice versa.

Time wages, as the name implies, depends on the time an employee spends doing 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 it. Here, the lack of motivation among employees in performing duties in a short time is clearly expressed. However, there are also ways to deal with this, and they are similar to those indicated in the previous paragraph.

What are the functions of wages?

As you know, everything in the economy has its purpose, its functions. Didn't becomeexcept for wages. Its main function is reproduction. It is the cash equivalent of its kind that fills the balance, paying for the forces, time and labor of workers.

Of course, for an employee, the main function is the stimulating function. After all, wages are the motivation for performing any type of work or providing services. Encouraging a bonus or, conversely, penalizing an employee, the employer can regulate the labor process.

White and black wages

In addition to the main classifications, one can also hear the concepts of "white" or "black" wages. Everything is simple here, the first option is official payments. In this case, the employee is maximally protected, since his payments are prescribed in the employment contract. In the event of any delay, the employer will be required to pay a pen alty. And the employee is also confident that he will eventually receive a pension and be able to use medical care.

"Black" wages only benefit the entrepreneur. And then, most employers understand that it is safer and ultimately more profitable to pay legitimate wages. It is completely carried out according to official documents, using special software, for example, "1C Salary". It is one of the most popular, but far from the only service of its kind on the market.