Piecework wages are established by a collective agreement or other regulatory enactments that are binding only at this enterprise. If, according to the employment contract, a piece-rate form of payment is established for this particular employee, then its calculation is made in the following order.
Instructions
Step 1
Piecework wages presupposes the calculation of wages based on the amount of work performed and prices per unit of this volume. Establish which document will be the form of accounting: order book, route map, record sheet, piecework order, acceptance certificate for work performed, etc. There is no unified form for these documents, so develop them for your enterprise yourself.
Step 2
Determine the package of required primary documents taking into account the type of piecework payment. If it is a direct piecework, then an order is required establishing piecework rates for each type of work and piecework outfit. With piece-rate progressive wages, you will need, in addition to a piecework order, established piece-rate rates for those work or products that will be produced in excess of the standard. If the type of payment is piece-rate bonus, it is necessary to issue a piece-work order and issue a bonus order.
Step 3
If an employee is on indirect piecework wages (auxiliary workers and engineering and technical personnel), then his wages should be in direct proportion to how the main workers, teams or sections served by him or subordinated to him work. At the same time, for delivery to the accounting department, prepare a unit order for a specific type of work, a time sheet and tariff rates for the main employee.
Step 4
Impose by order of the obligation to account for the production of workers in each division of your enterprise. Usually, it is led by foremen or foremen. This duty can be assigned by order to any other employee.
Step 5
Make a payroll calculation, taking into account the amount of work performed or products produced during the reporting period and piece rates. Determine the piece rate as the quotient of dividing the hourly (daily) tariff rate, established in accordance with the category of work performed, by the hourly (daily) rate of output. The production rate is the amount of products that a given worker, having a certain professional qualification, must produce per unit of time.
