In an abbreviated version, wages can be defined as monetary compensation that an employee receives in exchange for his labor and time. The Constitution of the Russian Federation guarantees everyone the right to be paid for his labor in an amount not lower than the established minimum.
Possible forms of remuneration
There are 3 main salary systems:
• tariff (differentiation of wages is determined by the complexity, intensity and nature of the work performed);
• tariff-free (the earnings of each specific employee depend on the final results of the entire enterprise);
• mixed (it includes the forms and mechanisms of payment that combine the characteristics of both systems).
In turn, the tariff system is applied in 2 forms: piece-rate and time-based wages. In the first case, the amount of products produced by the employee is recorded, in the second, the time spent is recorded. As a rule, piecework payment takes place in cases where it is possible to actually fix the number of work results and normalize it by establishing production rates.
The piece-rate form of the tariff system is also divided into subtypes: direct piece-rate pay, piece-bonus, piece-rate progressive, indirect piece-rate, collective piece-rate, percentage and, finally, lump-sum wages.
Features of lump-sum wages
Lump-sum wages are possible if the amount of work is predetermined in advance. This system implies that a certain amount of money is paid for a certain amount of work. At the same time, it does not matter how many people performed the assigned task, only the volume and duration of the work are stipulated.
As a rule, a lump-sum wage system means that the settlement is carried out after the completion of all agreed work. But in the case of a large order that takes a significant amount of time to complete, workers may be paid an advance. It is also possible to pay bonuses for premature execution. Lump sum salary is most often found in various construction and renovation work.
At enterprises, the lump-sum wage system is usually used in extreme cases, namely:
• limited terms of execution of any orders and the possibility of penalties for delay;
• extraordinary circumstances (fires, landslides, failure of the main production line), which entail the stoppage of the enterprise;
• an urgent production need, for example, the introduction of new equipment.
In stable conditions, lump-sum wages are a rarity at the enterprise, since the frequent use of this type of incentive can be fraught with a decrease in product quality, disruption of the technological process, excessive consumption of raw materials, etc.
