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Where to get the number of workers for calculation. Hourly rate. The calculation formula looks like this

Question Please tell me how to calculate working hours in total and when shift schedule works to correctly calculate the employee’s working hours if he was on sick leave or on vacation during the accounting period? Answer When calculating normal working hours, you must exclude sickness and vacation time. Then you need to calculate the standard working time for the remaining period and compare it with the number of hours actually worked by the employee. The basis is the standard working time according to production calendar for a five-day work week. For example: in August, according to the production calendar, there are 176 working hours. If an employee was on vacation from August 1 to August 14, this time should be excluded. 31-14=17 calendar days left. Of these, 12 working days. 12*8=96 working hours will be the standard working time for this employee in August. Details in the System materials: 1.

An example of correct calculation of working hours

B, allowing overtime that does not exceed the established limits: for each member of the work team, more than 120 hours cannot be overworked during the year, and over 2 days in a row - more than 4 hours (Article 99 of the Labor Code of the Russian Federation). If it is not possible to create a schedule without processing included in it, this means that the organization does not have enough personnel and it should increase the number of personnel.
Overtime payment standards Labor legislation provides for special regulations for calculating labor remuneration for overtime:

for the first two hours overtime, pay time and a half;
for subsequent hours - double the hourly rate (for hourly pricing);
additional payment in the amount of one more corresponding hourly rate (for piecework payment).

REMEMBER! It is impossible to compensate for overtime in one accounting period with a shortage of working hours in the next.

November 2015 - 40,000: (1,971 / 12) × 150 = RUB 36,529.68
December 2015 - 40,000: (1,971 / 12) × 192= 46,757.99 rub. The rules for calculating the hourly rate for the purposes of calculating wages are determined by the employer and must be recorded in the local regulatory legal acts.
This is mandatory because different calculation methods give different results for the amount of income an employee receives in a particular month. It seems appropriate to set an hourly rate calculated based on monthly norm for an accounting period other than 1 month, but less than 1 year, and for an annual accounting period - an hourly rate calculated based on the standard working time for the year.

How to calculate working hours

Download the Labor Code of the Russian Federation When working in such a schedule, the norm of 40 is not met, therefore, those hours that exceed the norm are considered overtime. The number of such hours is determined after the end of the accounting period, which must be one year.

In this case, the overworked time will be compensated for by the unworked time. Time sheet for recording and use of working time The actual hours worked by an employee of the organization are subject to accounting, which is determined by the Ministry of Finance.

Attention

The time sheet contains indicators of hours worked and registered deviations from the standard use of the Russian Federation, such as vacation or sick leave. These variances are used to calculate payroll in the company.

The organization's accounting sheet must be updated every month by authorized persons who are assigned to perform these duties.

Working time standards and their calculation

At 36 hours: 36: 5 (days) x 21 = 151.2 hours. Hence the conclusion is this: the maximum working time in October 2017 should not exceed 168 hours. Six-day week A six-day week also cannot exceed 40 hours in total.

Info

Let's take the same October with a six-day week. There will be 26 working days, the norm is 168 hours. 168 divided by 26 equals approximately 6 and a half hours a day. But in the Russian Federation, during a six-day working week, a 7-hour duration of work time is used, and before the weekend it is reduced to 5 hours.

On the eve of a holiday, during a five-day period the working day is reduced by one hour; during a six-day period, the working day cannot be more than five hours. Number of working days between dates (formula) Excel has a function called NETWORKDAYS. Its arguments are the start and end dates. These are required values to enter. And also an optional argument - holidays.

How to calculate man hours

The most commonly used system of remuneration for actual time worked is:

hourly tariff rates: the monthly amount paid is calculated based on the hours worked during each specific month;
official salaries: paid monthly fixed amount, if all shifts have been worked according to the planned schedule.

PLEASE NOTE! With a salary system average salary for 1 hour of labor will be different in one month or another, the total amount will “accumulate” only at the end of the accounting period. With hourly pricing, the cost per hour is always the same, since it is a fixed value, documented.

It is possible to use piecework wages, when remuneration is calculated depending on the number of units of products produced or operations performed.

How is summarized working time recording used?

The basis is a 5-day work week and two days off.
Its duration in hours must be divided by five and multiplied by working days in the month. You can calculate the number of working days yourself, based on the production calendar.
When making a calculation, it is necessary to subtract the time that the employee did not actually work.
For example, he was on sick leave.
When the accounting period is set to another period rather than a month, you first need to calculate the rate for the month. Next, the received data is added up.

Articles No. 92, No. 94, No. 284, No. 299, No. 333 of the Labor Code establish specific rules for individual categories of persons.

To learn about the employer's recording of working time and compliance with working time standards, see the following video. When calculating the total number of days for the year, the accountant takes into account the limit of overtime established by law.

How to correctly calculate an employee’s working hours?

If a day off and a holiday coincide, the day off is transferred to the next day after the holiday. If a holiday falls on a working week, the working day preceding it is shortened by one hour.

This calculation applies to all types of working week, including six-day ones. 3 As a result of the above, the standard working week for a particular month should be calculated in the following order: the length of the working week, expressed in hours, is divided by the number of days in the week, multiplied by the number of working days according to the calendar of the six-day or five-day system, and from this number the number of hours is subtracted to which in given month Working hours are reduced on the eve of holidays.

How to correctly calculate employee working hours?

And the quantity overtime hours calculate based on the results of the accounting period (Article 104 of the Labor Code of the Russian Federation). An example of calculating the number of overtime hours when using summarized working time recording. During the accounting period, the employee was sick. The driver of Alpha CJSC, Yu.I. Kolesov has been provided with a summarized recording of working time.

The accounting period is quarter. According to the calendar of a 40-hour working week in the first quarter of 2013 – 454 working hours, including: – in January – 136 hours; – in February – 159 hours; – in March – 159 hours. In February, Kolesov was ill. Due to illness, he missed two days or 20 hours of work according to his work schedule.

In total, in the first quarter of 2013, the employee actually worked 436 hours. Taking into account the time of illness, during the accounting period the employee had to work: 454 hours – 20 hours = 434 hours.

The overtime was: 436 hours – 434 hours = 2 hours. He needs to pay the difference of 2 hours as overtime.

Total accounting of working time - calculation examples

This includes time:

preparation of the place of work;
receiving an order;
delivery of received products;
and the like.

Legislative acts have approved certain labor time standards. Every company must adhere to them. Standard working hours What is the normal working time per week can be calculated based on Art. 91 TK. This legislative act defines the work standard of forty hours per week. Respectively:

(40 * 4) 160 standard working hours per month;
(40 / 5) 8 hours per day.

You should know You should distinguish between employee overtime, which is considered overtime work, and irregular working hours. An irregular working day according to the Labor Code of the Russian Federation is a stipulated employment contract a special work schedule, which already includes occasional cases of overtime.

Standard working hours per month established by Russian legislation

Solution: the employer is, of course, obliged to familiarize the employee with the schedule, but the law does not say that consent must confirm the schedule for the entire accounting period, even if it is a whole year. It is advisable for the employer to draw up a preliminary annual schedule accounting for RMS, and putting it into operation in small parts, most conveniently in monthly periods.

Thus, the employee will get acquainted with the new schedule and sign it monthly, and it will be possible to make the necessary adjustments to it in a timely manner. Payment and overtime (overtime with summarized accounting of working hours) Labor remuneration in compliance with the RMS schedule The method of calculating payment is chosen by the employer and agreed upon with hired by an employee, which is enshrined in an employment or collective agreement. Possible use various systems salaries.

How to calculate your hours

No matter how they are distributed working hours over the course of a week, ten days, month, quarter, their total number for an accounting period that does not exceed a year must comply with the standards established by law. Let's consider the nuances regarding the schedule of such accounting, and also analyze how it will be implemented when shift mode labor. Let us touch upon the issues of calculating remuneration for labor using this accounting method, including in situations where there was overtime. Let us show how working hours are calculated when summing up using a specific example. Special view working time accounting - summarized Summarized accounting is, in fact, a special working mode based on compliance with certain schedules (as a rule, these are “sliding” or shift schedules).

The production rate for 1 worker is calculated quite simply. The formulas are simple, but you need to understand how and when to apply them.

Efficiency human labor characterized by production.

As quantitative indicators of productivity, natural and cost indicators are used, such as: tons, meters, cubic meters, pieces, etc.

Labor productivity is characterized by production. Output is calculated per main worker, per worker and one employed. In different cases, calculations will be carried out differently.

For one main worker - the quantity of products produced is divided by the number of main workers.
Per worker - the number of products produced is divided by the total number of workers (main plus auxiliary).
Per employee – the number of products produced is divided by the number of total personnel.

Labor productivity indicators characterize the efficiency of using employees in an enterprise. One of them is the production rate.

The production rate is the amount of work (in units of production) that a worker or group of workers needs to complete in a specified time under specific organizational and technical conditions. It is installed when the same operation is regularly performed during a shift (the same products are created). Based on it, it is already possible to assign a salary to the employee.

Specific indicators of production standards are established by the enterprise - the state only gives general practical recommendations(they are set out in regulatory documents).

For each industry, the rate of output per person is calculated slightly differently, despite the existence of one simple “general” formula.

Output formula per 1 worker

Production standards can be determined for one worker by dividing the time fund by the time standard.

You can take a year, a month, a week or the duration of a shift as a fund.

For mass production, large enterprises The standard time for manufacturing a product is equal to the standard piece-calculation time. For industries where the same workers perform the main, preparatory and final work, the time standards will be different.

It is best to take the duration of the shift as a basis. From here the average output per month or per hour is calculated.

The formula for calculations looks like this:

N exp = T cm / T op,

where T cm is the shift time,

T op – time to produce one product.

This is the same “general” formula that was mentioned earlier. It works great for mass production. It is worth noting that although it is customary to take time in minutes, you can choose other units of time.

For serial or single production, the formula will be different:

N exp = T cm / T pcs.

T cm – shift time,

T pcs – time to manufacture one product, calculated taking into account its cost.

For industries where preparatory stage is calculated and normalized separately, the production formula needs to be modified:

N exp = (T cm - T pz) / T cm,

where N exp is the operating rate in natural units,

T cm is the working time fund for which the operating norm is established (here: shift time),

T pz - time for the preparatory stage in minutes.

In cases of working with automated equipment, it is necessary to take into account the service time (which is also standardized):

N exp = N o * N vm,

where N exp is the operating rate in natural units,

N VM is the production rate of equipment, which is calculated:

N vm = N vm theory * K pv,

where N vm theor is the theoretical output of the machine,

K pv is the coefficient of useful labor time per shift.

If batch hardware processes are used, the formula also changes.

N eq = (T cm – T ob – T ex) * T p * N o / T op,

where N exp is the operating rate in natural units,

T cm – shift duration,

T about – time for equipment maintenance,

T exc – standard time for personal needs of personnel,

T p – products produced in one period,

N o – normalized service time,

T op – the duration of this period.

You need to understand that “general” formulas do not take into account the specifics of a particular production. For food industry, for example, the calculations are slightly different.

It is not enough for us to measure how many dishes a cook prepares per day; this will not say anything about his productivity: there are different dishes, including complex ones. Therefore, to calculate the production rate in this case, special coefficients are used.

One “simplest” dish is taken and taken as a unit of labor intensity. For example, a serving of chicken soup takes 100 seconds to prepare and is taken per unit. Soup that takes 200 seconds to prepare is taken for a deuce. And so on.

The cook needs to prepare workplace, serve it. Prepare yourself for work.

The calculation formula looks like this:

N eq = (T cm – T pz – T obs – T exc) / T op,

where N exp is the operating rate in natural units,

T cm – working time fund for which the operating norm is established,

T pz — time for the preparatory stage in minutes;

T obs - time required to service the workplace, in minutes;

T exc - time spent on personal needs, in minutes;

T op - time per unit of production in minutes.

When calculating operating hours, cleaning production premises It is taken into account that different surfaces do not wash equally well. Plus, cleaners need to move from one room to another.

N exp = (T cm – T obs – T ln – T dep) * K / T op,

where N in is the production rate,

T cm - duration of the shift in minutes,

T obs - time required to service the workplace during a shift, in minutes;

T otd - time spent on rest, in minutes,

T ln - time for a break for personal needs in minutes,

T op - time to clean 1 m 2 area in seconds,

K is the coefficient that is taken into account when cleaning. It is determined with a stopwatch. It shows how much time is spent moving between halls.

Calculation examples

For single production:

Master making chapels self made, works 20,000 s per day. Time for one piece – 2500 s.

N vyr = 20000 / 2500 = 8 pcs.

A master makes 8 handmade chapels per day.

For mass production:

The work shift time at the plant for the production of chapels is 28800 s. Time to make one chapel, according to regulatory documents, — 1800 s.

N vyr = 28800 / 1800 = 16 pcs.

One worker must make 16 chapels in one shift.

For production, where the preparatory stage is standardized:

At another chapel plant, the time it takes workers to prepare the work area and tools is taken into account. Shift duration – 28800 s. The time to make one chapel is 1700 s. Time preparatory work– 200 s.

N exp = (28800 - 200) / 1700 = 16.82 pcs.

A worker at the second plant must produce 16.82 chapels during a shift.

For automated production:

At chapel plant No. 2, chapel machines began to be used, which, in theory, were capable of producing 50 chapels per shift. The coefficient of useful labor time per shift for machines is 0.95. The normalized service time is 0.85 work shifts.

N exp = 0.85 * 50 * 0.95 = 40.375 pcs.

The chapel machine will have to produce 40,375 products per day.

For periodic instrumental processes in production:

Other workers in the same factory must attach automatic latches to the chapels - using machines. Shift duration is 28800 seconds. 1000 s are allocated for machine maintenance. For personal needs, you can be absent for 900 seconds during a shift. During one period, the machine attaches 10 latches. Service time is 0.85 shifts. The duration of one period of use of the machine is 500 s.

N exp = (28800 – 1000 – 900) * 10 * 0.85 / 500 = 457.3 pcs.

During the shift, workers must attach 457.3 automatic latches to the chapels.

For the food industry:

A cook in a canteen for workers at a chapelnik factory spends 28,700 rubles on preparing oatmeal. Preparatory time takes 1200 s. It takes the cook 1000 s to prepare the necessary ingredients and work area. During breaks, 3200 s are spent on rest. According to regulatory documents, it takes 1800 seconds to prepare one serving of oatmeal.

Indicates that the employee's output should not exceed 40 hours per week. With a five-day work week, the calculation of this norm is simple - an eight-hour working schedule is standard and accepted in many organizations. However, with a shift schedule or other form of work, difficulties arise. Most often they relate to issues of accrual wages, especially when it comes to excess or shortage.

Time sheet and calculation of wages

Calculation example

For clarity, it is worth considering an example. The calculated period is the month of May. Excluding holidays, the number of days of work is 21. The company has introduced a standard of 40 hours.

This indicator is the employee’s norm. Its overfulfillment must be paid in accordance with the established procedure. Failure to complete working hours will result in fines. For example, if an employee misses one day, then for the next 8 days he can increase his shift by an hour in order to keep up with the standard.

For the convenience of companies, many websites offer a working time calculator. Such a program takes into account the calendar period and entered data on holidays and work schedules. Using a calculator is important if you need to calculate different schedules for several employees.

Calculation of working hours for a shift schedule

Calculating standard working conditions is not difficult. Questions usually arise when normalizing the shift schedule. This is especially true when each shift involves a different number of hours, depending on the workload.

In this case, an important aspect is to fix the time frame that marks the beginning and end of the work. Based on such data, the daily working hours are calculated, and then compared with the norm for the period being calculated. This method is similar to using summarized accounting.

Calculation of working hours with summarized accounting

The calculation of wages in the case of summarized accounting of working hours is carried out over a longer period than a week. Often they use a monthly or annual rate, but most often they use a quarterly rate.

Cumulative accounting is the norm that must be fulfilled within a specified period in the aggregate. It is accepted that at a certain stage it may be lower than the monthly one, taking into account the fact that at other stages it is higher. That is, the total amount of all hours worked must correspond to the established quarterly value.

How hourly wages are calculated in 2018 is described.

Calculation of vacation pay with summarized accounting

The question often arises for an accountant about how vacation pay is calculated when recording working hours in aggregate. In practice, such a calculation does not differ from the standard one, since in this case the employee’s output does not change.

That is, in this case it is taken into account monthly average. If it is fully worked out, then vacation pay is accrued in full. If an employee missed some days for various reasons, then the following are excluded from the calculation formula: days not worked, and the average monthly wage decreases accordingly.

Overtime calculation

Overtime in the case of cumulative accounting of working time is calculated for the period for which the production rate is established. If it occurs in a quarter, then processing is taken into account quarterly.

It is important to remember that the introduction of summarized accounting is necessary in cases where it is not possible to establish a standardized schedule for the week. Its introduction allows for the possibility of overfulfillment, which is not paid by the employer if there is a corresponding deficiency at a different time.

For example, the standard working time for a quarter is 450 hours. The total output of the employee is 480 hours. At the same time, he has weeks that were worked only at half the standard, and there were periods when the overtime was one and a half times the standard. These periods are not taken into account separately. The entire calculation is carried out based on the results of the summarized period, that is, processing is paid for the given 30 hours.

Under such a regime? What are the nuances of calculating wages when recording working hours in aggregate in various situations?

Due to the specific nature of their activities, in many state (municipal) institutions, normal working hours cannot be established. In this regard, these institutions provide for summarized recording of working time. In the article we will talk about in what cases such accounting can be introduced, how wages are calculated under such a regime, and also consider the various nuances of its calculation.

At the beginning, let us recall that the normal working hours are provided for in Art. 91 of the Labor Code of the Russian Federation and is 40 hours per week. However, it should be taken into account that for some categories of employees the law establishes reduced working hours:

a) Article 92 of the Labor Code of the Russian Federation:

for workers under 16 years of age – no more than 24 hours a week;
for workers aged 16 to 18 years – no more than 35 hours per week;
for employees who are disabled people of group I or II - no more than 35 hours per week;
for workers whose working conditions at their workplaces, based on the results special assessment working conditions are classified as harmful conditions labor of the 3rd or 4th degree or dangerous working conditions - no more than 36 hours per week;

b) Article 320 of the Labor Code of the Russian Federation: for women working in the Far North and equivalent areas - a 36-hour working week (according to a collective or labor agreement), unless a shorter working week is provided for them federal laws. In this case, wages are paid in the same amount as for a full working week;

c) Article 333 of the Labor Code of the Russian Federation: for teaching staff– no more than 36 hours per week;

d) Article 350 of the Labor Code of the Russian Federation: for medical workers– no more
39 hours a week.

In the event that, due to working conditions, the daily or weekly working hours established for a given category of employees cannot be observed, it is permissible to introduce summarized recording of working hours so that the duration of working hours for the accounting period (month, quarter, etc.) does not exceed the normal number of workers hours. In this case, the accounting period cannot exceed one year, and for recording the working time of workers engaged in work with hazardous and (or) hazardous conditions labor - three months. Regarding the procedure for introducing summarized recording of working time,
it is established by the internal labor regulations (Article 104 of the Labor Code of the Russian Federation).

How to correctly determine the standard working time when recording it in total?

Article 104 of the Labor Code of the Russian Federation states that the normal number of working hours for the accounting period is determined based on the weekly working hours established for this category of workers. For persons working part-time (shift) and (or) part-time week, the normal number of working hours for the accounting period is reduced accordingly. Currently, the procedure for calculating working hours for certain calendar periods (month, quarter, year) depending on set duration working hours per week approved by Order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n. The standard working time calculated in this order applies to all modes of work and rest. According to the specified procedure, the standard working time for certain calendar periods of time is calculated according to the calculated schedule of a five-day working week with two days off on Saturday and Sunday based on the duration daily work(shifts):

with a 40-hour work week – eight hours;
if the working week is less than 40 hours long, the number of hours obtained by dividing the established working week by five days.

It must be remembered that the length of the working day or shift immediately preceding a non-working holiday is reduced by one hour.

So, the standard working time for a particular month is calculated as follows: the length of the working week in hours (40, 39, 36, 30, 24, etc.) is divided by 5, multiplied by the number of working days according to the calendar of the five-day working week of a particular month, and then the number of hours in a given month is subtracted from the resulting number of hours month for which working hours are reduced on the eve of non-working holidays. The standard working time for the year as a whole is calculated in a similar manner.

Note that when calculating the norm of working hours for the accounting period, it is necessary to exclude from it the time during which the employee is exempt from performing labor responsibilities with retention of work (for example, periods of annual leave, temporary disability, etc.). As follows from the explanations of the Ministry of Labor, the standard working time when sending an employee on a business trip should be reduced for the period of the business trip (Letter No. 14-2-337 dated December 25, 2013).

For clarity, we give examples of calculating working hours.

Example 1.

The institution has introduced summarized recording of working hours. The normal working hours for employees of the institution is 40 hours per week. The accounting period is a calendar month. Let's calculate the standard working hours for November 2015.

November 4 is a non-working holiday, in addition, working hours November 3 (the day before the holiday) is shortened by one hour. According to the calendar of a five-day working week in November 2015, there are 20 working days. Consequently, the standard working time for November will be equal to 159 hours (40 hours / 5 working days x 20 working days - 1 hour).

Example 2.

Let's use the conditions of example 1. Let's add that the employee is on annual paid leave from November 9 to November 15 inclusive (seven calendar days). Let's calculate the standard working hours for November 2015.

First, we determine the number of working hours that the employee will miss due to vacation. It will be 40 hours (7 days / 7 days x 40 hours). Therefore, the standard working time in November 2015 for this employee cannot exceed 119 hours (159 - 40).

Example 3.

Let's use the conditions of example 1. Let's add that the employee was on sick leave from November 16 to November 20 inclusive (five days). Let's calculate the standard working hours for November 2015.

The number of working hours that an employee will miss due to illness will be 20 hours (5 days x 8 hours). Consequently, the standard working time for him in November 2015 cannot exceed 139 hours (159 - 20).

The editors of the magazine often receive the same question: Is it necessary to use summarized working time tracking during a shift work schedule? With a shift work schedule, it is possible not to enter a summarized recording of working hours, since it is used only in cases where the established daily or weekly working hours cannot be observed in the institution. This means that if shift schedules are drawn up in such a way that employees work out the standard working hours per week provided for them, then there is no need to introduce summarized recording of working hours.

How to calculate the salary of an employee who has been assigned a summarized working time record?

An employee’s salary can be determined based on the salary established for him official salary and the time worked by him or based on the average monthly number of working hours per year.

Example 4.

The institution has established a summarized recording of working hours. The employee's salary is 26,000 rubles. per month. The accounting period is quarter. Normal working hours are 40 hours per week. Let's calculate the employee's salary for the fourth quarter of 2015.

In the fourth quarter of 2015, according to the production calendar for a 40-hour work week, the standard working hours is 518 hours:

in October – 176 hours;

in November – 159 hours;

in December – 183 hours.

The employee worked:

in October – 184 hours;

in November – 157 hours;

in December – 177 hours.

The employee’s salary for each month of the accounting period will be equal to:

for October – 27,181.81 rubles. (RUB 26,000 / 176 h x 184 h);

for November – 25,672.95 rubles. (RUB 26,000 / 159 h x 157 h);

for December – 25,147.54 rubles. (RUB 26,000 / 183 h x 177 h).

Please note: despite the fact that the employee had overtime in October, this time is not overtime and is paid at a single rate, since shortfalls in other months fully compensated for the overtime in October and the accounting period - quarter.

Example 5.

Let's use the conditions of example 1. Let's calculate wages based on the hourly tariff rate, determined based on the average monthly number of working hours for the year. The standard working hours for 2015 according to the production calendar is 1,971 hours.

The hourly tariff rate will be 158.30 rubles/hour (26,000 rubles x 12 months / 1,971 hours).

The employee’s salary for each month of the accounting period will be:

for October – 29,127.20 rubles. (RUB 158.30/hour x 184 hours);

for November – 24,853.10 rubles. (RUB 158.30/hour x 157 hours);

for December – 28,019.10 rubles. (RUB 158.30/hour x 177 hours).

So, the wages of employees who have a summarized recording of working hours can be calculated based on the norm of working hours per month or based on the average monthly number of working hours for the year. In this case, the chosen option must be reflected in the regulations on wages in the institution.

How to calculate wages if an employee has a summarized working time record and has worked several hours overtime?

Article 99 of the Labor Code of the Russian Federation states that overtime work is work performed by an employee at the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of cumulative accounting of working hours - in excess of the normal number of working hours for the accounting period. At the same time, the duration of overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year.

As for payment for overtime hours, it is provided for in Art. 152 Labor Code of the Russian Federation. This article states that overtime work is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least twice the rate. In this case, the specific amounts of payment for overtime work may be determined collective agreement, local normative act or an employment contract. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing him with additional rest time, but not less than the time worked overtime.

Employees of the Ministry of Health and Social Development in Letter No. 22-2-3363 dated August 31, 2009, noted that from the above provisions of labor legislation it follows: the calculation of overtime hours for an employee in the cumulative accounting of working hours occurs at the end of the accounting period (month, quarter, year). However Supreme Court in the Decision of October 15, 2012 No. AKPI12-1068, he noted that such a mechanism for paying overtime hours when recording working hours in aggregate contradicts clause 5.5 of the Recommendations for the use of flexible working time regimes in enterprises, institutions and organizations of industries national economy, approved by Resolution of the USSR State Committee for Labor No. 162, All-Union Central Council of Trade Unions No. 12-55 of May 30, 1985 (hereinafter referred to as the Recommendations), according to which, in the case of overtime work performed by persons transferred to flexible working hours, the hourly accounting of this work is kept in total in relation to the established accounting period (week, month), that is, only hours worked in excess of the standard working time established for this period are considered overtime. Their payment is carried out in accordance with current legislation:

at one and a half times the first two hours of work, falling on average for each working day of the accounting period;
double the amount for the remaining overtime hours.

Example 6.

The institution has established a summarized recording of working hours. Employee salary – 26,000 rubles. per month. The accounting period is a month. In October 2015, he worked 184 hours. We will calculate the number of overtime hours and the additional payment for them.

The standard working time according to the production calendar for October 2015 is 176 hours. Therefore, overtime work will be 8 hours (184 - 176). First, let's determine the hourly rate. It will be equal to 158.30 rubles. (RUB 26,000 x 12 months / 1,971 hours), where 1,971 hours is the standard working hours for 2015 according to the production calendar.

By virtue of clause 5.5 of the Recommendations, 44 hours must be paid at least one and a half times (22 working days x 2 hours), where 22 working days. days – the number of working days in October 2015 in accordance with the production calendar. In our example, 8 hours of overtime work are already included in the calculated 44 hours, which must be paid at time and a half.

This means that the additional payment for overtime work will be equal to 1,899.60 rubles. (RUB 158.30 x 8 hours x 1.5).

How to calculate wages if an employee has a summarized recording of working hours and he was involved in work at night?

First, let's say that night work is considered to be work from 10 pm to 6 am (Article 96 of the Labor Code of the Russian Federation). Article 154 of the Labor Code of the Russian Federation stipulates that each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established labor legislation m and other regulatory legal acts, containing norms labor law. At the same time, Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 determined the minimum increase in wages at night (from 22 to 6 o’clock), which is 20% of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour work at night.

However, institutions can set their own levels of increased wages for night work, but not lower than the minimum. These amounts in mandatory are prescribed in a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, or an employment contract.

Example 7.

The institution has established a summarized recording of working hours. The employee's salary is 26,000 rubles. per month. The accounting period is quarter. Normal working hours are 40 hours per week. In November 2015, the employee's working day was set from 15.00 to 24.00 from Monday to Friday. He worked 159 hours, which corresponds to the standard working time according to the production calendar for November 2015. The institution stipulates that the additional payment for each hour of work at night is 20%. We will determine the amount of the surcharge.

First, let's calculate the hourly rate. It will be equal to 163.52 rubles. (RUB 26,000 / 159 hours). The number of night work hours is 40 hours (2 hours x 20 work days), where 20 is the number of working days in November 2015 with a 40-hour work week. The additional payment for night work will be 1,308.16 rubles. (40 hours x 163.52 rubles x 20%).

How to calculate wages if an employee has a summarized recording of working hours and was involved in work on weekends and holidays?

According to Art. 153 of the Labor Code of the Russian Federation, work on a day off or a non-working holiday is paid at least double the amount:

for piece workers - at no less than double piece rates;
employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;
for employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out within monthly standard working time, and in an amount of at least double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly standard working time.

In this case, specific amounts of payment for work on a day off or a non-working holiday can be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, or an employment contract.

We also note that, at the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment.

We draw your attention to the Letter of Rostrud dated October 31, 2008 No. 5917-TZ, in which department employees gave the following explanations: based on a literal reading of Art. 153 of the Labor Code of the Russian Federation, we are talking specifically about a day of rest, and not about the proportional provision of rest time for working on a day off. Current legislation does not provide for the dependence of the duration of rest on the duration of work on a weekend or non-working holiday. Thus, regardless of the number of hours worked on a day off, the employee is given a full day of rest.

Example 8.

The institution has established a summarized recording of working hours. Employee salary – 26,000 rubles. per month. The accounting period is quarter. Normal working hours are 40 hours per week. The employee had to work on November 4, for him this day was a day off, which he worked in excess of normal working hours.

Due to the fact that November 4 was a day off for this employee and, taking this into account, he worked beyond the normal working hours, for work on that day he was entitled to a payment of at least double the daily or hourly rate in addition to his salary. First, let's determine the hourly rate. It will be 163.52 rubles. (RUB 26,000 / 159 hours). Thus, the additional payment for work on a non-working holiday will be equal to 2,616.32 rubles. (RUB 163.52 x 8 hours x 2).

If for an employee this day would be a working day according to the schedule and the work on this day would be within the normal working hours, the additional payment for work on a holiday would be in the amount of at least a single daily or hourly rate in addition to the salary, that is, in the amount of 1,308 ,16 rub. (RUB 163.52 x 8 hours).

In conclusion, let us note once again that the summarized recording of working time is specialized species accounting, which has the right to be used only by those institutions where, due to the specifics of their activities, the normal working hours provided for each category of employees cannot be established. Employees who are subject to such a regime are entitled to additional payments when working in conditions deviating from normal (work at night, weekends and non-working holidays, overtime work). These payments are provided for by labor legislation, and their amounts can be determined by a collective agreement or a local regulatory act of the institution, but not lower than the amounts established by the Labor Code of the Russian Federation and other regulatory legal acts containing labor law norms.

1) Calculation based on labor intensity of work or production standards;

The calculation method based on labor intensity applies to workers (main and auxiliary) who perform standardized work (piece workers).

Table 6.1

Balance of working time for one worker (example)

Indicators	Reporting period	Planning period
1) Calendar number of days, including:

Holidays
Weekends
Closed on Saturdays
2) Nominal working hours, days
3) Absence from work, days, including:

Annual holidays
Study leaves
Maternity leave
Additional holidays with the permission of the administration
Diseases
Truancy
Downtime
4) Availability of working hours, days
5) Duration of work shift, hours.
6) Working time budget, hours.
7) Pre-holiday shortened days, h.
8) Preferential time for teenagers, part.
9) Intra-shift downtime, h.
10) Useful (effective) working time fund, h.
12) Average duration of a work shift, hours.

A) Calculation of the number of workers by labor intensity used to determine the number of piece workers:

Where
– required number of piece workers;

– labor intensity of the production program, standard hours;

-annual efficient fund time of one worker, hours;

– coefficient of fulfillment of production standards.

b) Calculation of the number of workers according to production standards usually used to determine the number of workers in a site where the amount of work can be measured using natural meters ( this method is a variation of the previous one):

Where – volume of work in natural units of measurement, pcs.;

– planned production rate, pcs. products in units time.

2) Calculation according to service standards– used to determine the planned number of auxiliary workers engaged in maintenance, adjustment, repair and other similar work in enterprises (in workshops) with a continuous production process:

Where
– number of serviced workplaces (equipment units);

– number of shifts per day;

– service rate (i.e. the number of pieces of equipment serviced by one or a group of workers).

3) Calculation of the number of jobs– used to determine the planned number of main and auxiliary workers who perform work to control the operation of equipment, as well as control the technological process:

Where – the number of workers required to service working machines.

Definition number of managers, employees And specialists is complicated by the fact that for most of them production standards or service standards are not established. The number of managers, specialists and employees depends on the functions they perform.

The number of engineering and technical workers and employees is determined according to the staffing table. It is possible to determine the number of this category of workers according to standards, depending on the number of jobs in the main production, the number of workers, and the cost of fixed assets.

When planning the number of piece workers, the expected productivity of their labor is taken into account. Labor productivity refers to the efficiency (or effectiveness) of labor in the production process.

Level labor productivity expressed by the number of products produced per unit of working time, or the cost of working time to produce a unit of product.

The most common and universal indicator is production, which can be hourly, daily, monthly (quarterly, annual).

Output represents the quantity of production ( Q) produced per unit of working time ( T), or per one average employee per month, quarter, year. It is determined by the ratio of the quantity of products produced to the working time spent on the production of these products: Q/T.

Along with production, the indicator of labor intensity of products is widely used. Under labor intensive production is understood as the sum of all labor costs for the production of a unit of output per this enterprise (T/Q).

Depending on the composition of labor costs and their role in the production process, the following types of labor intensity are taken into account, which are components of the total labor intensity of manufacturing products: technological labor intensity of production maintenance, production labor intensity, labor intensity of production management.

Where – production;

– labor intensity, hours;

– volume of products produced over a certain period of time;

– the cost of working time for the production of this product, hours.

Production and labor intensity are related to each other as inverse quantities:

Methods for measuring labor productivity vary depending on how the volume of output is determined. To calculate the volume of production (products, works, services) and, accordingly, labor productivity (in terms of output), three methods for determining output are distinguished; natural, cost (monetary) and labor.

Natural method- the simplest and most reliable method, when the volume of products produced is calculated in in kind(tons, meters, pieces, etc.).

Natural indicators allow you to see the composition of manufactured products by type, variety, etc. The advantage of this method is the direct comparability of labor productivity indicators. However, using natural indicators it is possible to measure labor productivity only within the framework individual species products or types of work.

Cost method– its essence lies in the fact that the labor productivity indicator is defined as the ratio of manufactured products, expressed in monetary units, to the cost of working time or the average number of industrial production personnel.

To calculate labor productivity in value terms, various indicators for assessing the volume of output can be used: gross output, marketable output, gross turnover, net and semi-net output, sold products. Each of these indicators has its positive and negative sides.

Labor method widely used in intra-company planning, i.e. at workplaces, in teams, at production sites and in workshops when producing a variety of unfinished products. In this case, labor productivity is determined in standard hours or, in other words, assessed based on the labor intensity indicator.

The growth of labor productivity creates conditions for growth in production volume and profit of the enterprise.

Increase in production due to increased labor productivity can be determined by the formula:

Where
– increase in production due to increased labor productivity, %

– growth in the number of employees, %;

-increase in production volume, %.

In conditions of limited resources, it is relevant for the enterprise to carry out analytical work to identify reserves for increasing labor productivity.

Reserves- These are untapped opportunities to save labor costs.

Increased labor productivity can be achieved through:

increasing the technical level of production;

better organization of production and labor;

structural changes in production;

changes in external and natural conditions.

Increasing the technical level of production reduces the labor intensity of manufacturing products, which is due to the introduction of advanced technologies, mechanization and automation of production, modernization of equipment, and the use of new materials and raw materials.

The best organization of production and labor is implemented through improving production management, forms of production organization, which leads to savings in working time as a result of reducing the loss of working time, increasing production standards and service standards.

Changes in labor productivity levels due to structural changes in production are caused by changes in the labor intensity of manufactured products due to structural changes in the nomenclature composition and the volume of production.

Changes in external conditions associated with the territorial location of suppliers of raw materials, materials, changes in mining and geological conditions and methods of mining.

All the factors considered influence the level of labor productivity. Using appropriate analytical formulas, it is possible to calculate the number of workers released and, accordingly, the increase in labor productivity.

To determine possible reducing the number of workers based on reducing labor intensity the following formula is used:

Where
– labor intensity of a unit of production, respectively, before and after the implementation of the event, standard hour;

– volume of production in the planned period;

– the coefficient of the duration of the event in the planned period (the ratio of the duration of the event in months to the number of calendar months in the year).

Saving the number of workers by reducing lost working time will be determined by the formula:

Where – the number of industrial production personnel calculated for the planned production volume for the base period, people;

– the share of key workers in the number of industrial production personnel, %;

–loss of working time in the base period,%;

– loss of working time of workers in the planning period, %.

Saving the number of employees by reducing absenteeism to work determined by the formula:

Where
– losses from defects in the base and planning periods, % of the cost of production;

– number of main workers in the base period, people.

Reduction in the number of employees due to increased production volume calculated by the formula:

Where
– number of industrial production personnel excluding main workers in the base period, people;

–planned growth in production volume, %;

– planned increase in the number of employees, except for the main workers, %.

Saving the number of core workers due to changes in the composition (range) of products determined by the formula:

Where
– growth in labor productivity,%;

– savings in the number of employees, calculated by all factors, people;

– number of employees calculated for the production volume of the planned period based on the production of the base period, people.

Wages- this is a form of material remuneration for labor in the form of part of the value created and products sold, received by employees of an enterprise or organization.

Salary performs the following functions:

ensures the employee’s reproduction of labor potential;

stimulates interest in the results of work;

allows you to take into account the employee’s contribution to solving the problems of the enterprise;

regulates distribution labor resources between types of activities.

From the point of view of the reproductive function, wages are the monetary expression of the volume of benefits available to the employee, which ensure the objectively necessary restoration of the employee’s labor potential.

In modern economic conditions, the organization of remuneration at an enterprise should be based on compliance with the following principles:

1) the enterprise’s independent choice of organizational methods, forms, systems and amount of remuneration for employees;

2) state regulation of wages through the establishment of a minimum wage and regulation of labor relations;

3) ensuring differentiation of wages depending on the qualifications of the employee, his working conditions and other factors;

4) the employee’s material interest in achieving high final results of work;

5) faster growth rates of labor productivity than the growth rate of wages;

6) ease of construction of remuneration systems.

Payroll fund at the enterprise provides for the differentiation of labor costs into three components: basic wages, additional wages and bonus payments.

TO basic salary include:

wages accrued to employees at tariff rates and salaries for hours worked;

wages accrued to employees for work performed at piece rates, as a percentage of revenue from sales of products (performance of work and provision of services);

the cost of products issued as payment in kind;

incentive additional payments and allowances to tariff rates and salaries (for professional excellence, combination of professions, positions, etc.);

bonuses for length of service, length of service;

compensation payments related to working hours and working conditions;

payments due to regional regulation of wages, etc.

TO additional salary These include payments to employees provided for by labor legislation for time not worked at the enterprise. This should include:

payment of annual and additional vacations;

payment for teenagers' preferential hours;

payment for educational leave provided to employees studying in educational institutions;

remuneration of workers involved in the performance of state or public duties;

payment for downtime through no fault of the employee, etc.

Additional wages should also include payments for food, housing, fuel and social payments (bonuses to pensions for those working at the enterprise, one-time benefits for retiring labor veterans, severance pay upon termination of an employment contract, payment for subscriptions to health groups, classes in sports sections and other payments).

Premium payments include one-time incentive payments (one-time bonuses, remuneration based on the results of the year, annual remuneration for length of service, etc.)

The organization of remuneration at an enterprise is based on three interrelated elements:

labor rationing;

tariff system;

forms and systems of remuneration.

Labor rationing serves as the basis for developing compliance standards various operations, allows each employee to establish a standardized (necessary to perform) amount of labor costs, which serves as the basis for payment and material incentives for the employee.

Tariff system remuneration includes a set of regulatory materials regulating the level of remuneration of workers depending on their qualifications, nature, conditions, severity and intensity of work, as well as responsibility for the work performed and the characteristics of production.

Main elements tariff system are:

1) Tariff rate– the absolute amount of wages expressed in monetary terms per unit of time. Tariff rates are determined on the basis of the tariff schedule and the first category rate.

2) Tariff schedule– a scale of categories, each of which is assigned its own tariff coefficient, which shows how many times tariff rate Each digit is greater than the first. Each tariff schedule is characterized by a certain ratio of tariff coefficients of extreme categories, which is called the range of the tariff schedule.

There are absolute (in fractions of a unit) and relative (in %) increases in tariff coefficients.

3) Tariff and qualification reference books provide the opportunity to establish the type of work and the employee. They contain information about what a worker of each category and each specialty should know and be able to do.

Table 6.2

An example of a tariff schedule for enterprise workers

The role of the tariff system has now changed significantly - enterprises have become completely independent in matters of developing their own tariff system, or can refuse to use it altogether, the same applies to the choice of forms and systems of remuneration.

Forms, systems and amounts of remuneration at each enterprise are determined at the discretion of the administration and staff in accordance with Labor Code of the Russian Federation and the Law of the Russian Federation “On the minimum wage”.

Table 6.3

Forms and systems of remuneration

	forms of remuneration
	Piecework	Time-based
wage systems	direct individual;	simple time-based;
	collective (brigade);	time-bonus;
	piecework-bonus;	time-bonus;
	piecework-progressive;
	indirect piecework;
	chord.

There are piecework and time-based forms of remuneration:

I) Piecework form of remuneration is payment for each unit of production or volume of work performed.

The piecework form of payment is used in the following conditions:

it is possible to develop technically sound standards for production and labor costs;

it is possible to accurately record the volume of work performed;

there are quantitative performance indicators, the implementation of which directly depends on a specific employee;

workers of a particular site have the opportunity to increase output or the volume of work performed without disrupting the technology of the production process;

organization of workers' labor eliminates work interruptions.

Within the framework of the piecework form, the following typical wage systems are distinguished:

1) When direct individual piecework wage system A worker's earnings depend on the amount of work performed. Wages are determined by multiplying the price by the number of units produced:

Where – piece rate, rub. per unit of production;

– produced number of units of production.

The basis for determining the amount of wages piecework form remuneration is based on the price, i.e. the amount of payment per unit of work performed or product manufactured.

With a direct piece-rate wage system, the piece rate is calculated using the formulas:

according to time standard:		according to production rate:

Where – hourly tariff rate for the corresponding type of work, rub./hour;

– standard time per unit of production (work), hour;

V– the rate of production of this product per hour.

2) When brigade piecework wage system brigade (collective) pricing is applied per unit of work performed by the team.

Calculation of brigade piece rates can be performed using the following formulas:

Where
– the sum of the hourly wage rates of all permanent workers included in this team, rubles;

– hourly rate of a team member i-th category, rub.;

– standard time for a team member to perform all operations i th category per unit of work output, standard hours;

– hourly rate of production by the team (volume of work performed) in the appropriate units of measurement.

Total earnings are distributed among the brigade workers in proportion to the workers’ tariff rates and the amount of time worked by each worker:

Where – piecework earnings of a team member, rub.;

– the sum of factor hours worked by the entire team in a given period;

– the number of factor hours per i th worker of the brigade in a given period.

3) When piece-bonus wage system In addition to wages for the quantity of products produced, the worker is paid a bonus for achieving established quantitative and qualitative indicators (saving raw materials, materials, fuel, energy, meeting production standards).

4) Piece-progressive wage system is based on paying workers for output within established standards at direct piece rates, and for volumes of production in excess of the norm - at increased, progressively increasing rates. The amount of earnings according to the piece-rate progressive system is calculated using the formula:

Where
– the amount of earnings calculated at direct piece rates, rub.;

– fulfillment of production standards, %;

– standard level of production standards, above which payment at increased rates is applied, %;

– bonus coefficient in fractions of a unit, showing an increase in the piece rate for production above the norm.

5) Indirect piecework wage system establishes the amount of wages of auxiliary workers depending on the results of the work of the main workers they serve. This system used to pay workers whose personal labor cannot be accounted for, but on whom the production of the main workers they serve depends.

Indirect piece rate is calculated using the formula:

Where – hourly wage rate of an auxiliary worker paid according to an indirect piece-rate system, rubles/hour;

V– the rate of production of this product per hour;

N o– the number of workers (equipment) serviced - the standard of service.

The earnings of an auxiliary worker under this system are determined by:

a) based on indirect pricing and the number of products manufactured by the main workers:

Where
– hourly wage rate of an auxiliary worker paid according to indirect piecework wages, rubles;

– actual time worked by this auxiliary worker, hours;

– weighted average % of fulfillment of production standards by all workers (objects, units) served by a given employee.

6) When lump sum wage system wages are determined for a predetermined amount of work (and not for a separate operation) on the basis of current time standards or production standards and prices. The deadline and quality of work are clearly specified. The amount of earnings is announced in advance, before the start of work. Workers can be rewarded for reducing the duration of work.

II) Time-based form of remuneration is a form in which the salary is accrued to the employee at the established tariff rate or salary for the working time actually worked (but not calendar, but standard (effective) provided for by the tariff system).

A time-based form of remuneration is applied if:

there is no need to stimulate production growth beyond the optimal;

the production process is strictly regulated (i.e., exceeding the standards may be accompanied by a violation technological process with subsequent deterioration in product quality);

the worker’s functions are reduced to monitoring the progress of the technological process;

flow and conveyor types of production operate with a strictly defined rhythm;

experimental work is being carried out or the process of manufacturing new, particularly complex, critical objects is underway;

a variety of work is performed that is difficult to standardize and account for;

application time payment can ensure an increase in the quality of work performed (inspection, repair work, etc.).

Within the time-based form, the following typical remuneration systems are distinguished:

1) When simple time wages wages are determined by multiplying the established tariff rate (hourly, daily, monthly) by the amount of time worked or by salaries for all categories of workers.

2) When time-bonus system remuneration is made in the same way as under a simple time-based system with the addition of a bonus for achieving certain quantitative and qualitative indicators.

Managers, specialists and employees are paid on the basis official salaries.

Official salary– the amount of monthly salary provided for in the staffing table.

In addition to piecework and time-based forms and corresponding systems within the framework of the tariff model of organizing remuneration, a mixed form has received widespread development within the framework of a non-tariff model of organizing remuneration (or tariff-free wage system– BTOT).

BTOT makes the employee’s earnings completely dependent on the final results of work labor collective enterprises. It is advisable to use this system where these results can be taken into account quite accurately, where there are conditions for general interest and responsibility for final results labor. Another prerequisite for using this system is that members of the work team must know each other well and completely trust their managers. As a rule, such a remuneration system is used in small teams with a stable composition of employees, including managers and specialists.

With a tariff-free remuneration system, an employee is assigned a certain qualification level ( KKU), however no tariff rate or salary is established.

Thus, the earnings of an individual worker completely depend on the wage fund accrued based on the collective results of labor, and can be determined by the qualification level coefficient, the labor participation coefficient ( KTU), or according to one consolidated labor coefficient (the number of “earned” points), taking into account factors of qualification level, work results and attitude to work.

Qualification level coefficient takes into account the results of the employee’s past work and is determined by the ratio of the employee’s actual wages for the past period to the minimum wage level for the same period established at the enterprise.

Labor participation rate takes into account the current achievements of the employee and is determined at established intervals according to the composition of factors (indicators) developed by the team, taking into account the combination of professions, the quality of work, and the efficiency of using working time. It thus represents a generalized assessment of the employee’s labor contribution to the overall result of the team’s work.

To calculate the wages of each employee, the following algorithm is used:

a) the summary labor coefficient or the number of points “earned” is calculated i th employee for the period:

c) the earnings of an individual worker ( ) is determined by the formula:

Where FZP– wage fund of the enterprise (division), rub.

TASKS

1) In the planned year, the standard labor intensity of the enterprise’s production program is 14 million standard hours. According to the plan for the introduction of new equipment and the plan for organizational and technical measures, it is planned to reduce labor intensity by 10%. The planned average percentage of fulfillment of production standards for the enterprise is 120%. The annual time fund of one worker is 1,860 hours. Determine the planned number of main production workers for the enterprise as a whole.

2) The company produces products “A” and “B” according to the program indicated in the table. Lost time for valid reasons averages 3% of the nominal time fund, the rate of fulfillment of production standards is 1.15, the number of working days per year is 245, the duration of the work shift is 8 hours.

Determine the number of production workers required to implement the production program for the planned year.

3) During the year, the company plans to produce product “A” in the amount of 500,000 units. The number of working days is 250. The production rate of product “A” for 1 worker is 10 pieces/shift. Determine the number of production workers required to implement the production program.

4) Determine the payroll number of the main workers of the mechanical assembly shop in total and by profession. The quarterly task and labor intensity of the products are as follows:

Indicators	Product 1	Product 2
Annual output, pcs.
Change in work in progress, pcs.
Labor intensity, standard hours:
Turning
Milling
Drilling

Average percentage of workers meeting standards, %

The annual effective time fund is 2,079 hours.

5) In the current quarter, the plant will produce commercial products worth 200 million rubles. The average number of employees is 5,000 people. Determine the planned number of employees in the next quarter if it is planned to produce commercial products worth 180 million rubles, and labor productivity growth is 6%.

6) There are 350 machines installed at the weaving factory. The operating mode is two shifts. The service norm is 4 machines. Determine the number of production workers required for the enterprise.

7) Shift task – 100 parts. The time limit for a part is 5 minutes. A worker produced 120 parts during a shift. Shift duration is 8 hours. Determine the fulfillment of production standards and shift assignments.

8) Annual production program – 5,000 thousand rubles. The number of employees at the beginning of the current year was 970 people, at the end of the current year – 1,100 people. IN next year It is planned to increase production output by 10% and labor productivity by 7%. Determine the number of employees in the planning year.

9) Calculate the fulfillment of production standards by workers for May 200x. The enterprise has an 8-hour working day with a 5-day working week; on May 26, the worker served as a juror. For closed work attire for May 200 the following was taken into account:

When determining the time worked per month, take the number of working days according to the timesheet - calendar minus holidays, weekends and days of performing government duties.

10) Based on the data given in the table, calculate the decrease/increase in actual labor intensity and the decrease/increase in labor productivity:

12) Determine the planned growth in labor productivity if in the planned year the production of marketable products increases by 7%, and the number of employees decreases by 1.5%.

13) Determine how the number of employees will change if it is planned to increase the output of marketable products by 10%, and increase labor productivity by 6%.

14) There are 60 piece workers on the site. Due to a number of organizational and technical measures, annual output is planned to increase by 20%. The production volume (120 thousand standard hours) remains the same. Determine how many people can be released as a result of increased productivity.

15) In the first half of the year in the workshop, the share of core production workers was 65%, and in the second - 75%. Determine the percentage increase in labor productivity.

16) At the enterprise in the last period there were 4,400 main production workers and 1,200 auxiliary workers. In the reporting period, the number of main workers increased by 25%, and auxiliary workers by 15%. Determine labor productivity growth.

17) At an enterprise that employs 2,000 people in the reporting year, it is planned to increase production by 10%. The share of cooperative supplies in gross output will increase from 18 to 22%. Determine the degree of increase in labor productivity and labor savings as a result of an increase in the share of cooperative supplies.

18) Determine the target for increasing labor productivity by factors based on reducing the labor intensity of products (see Table 1):

Table 1

The following organizational and technical activities are envisaged for the planning year (see Table 2):

Table 2

Event		Reduced labor intensity per product, standard hour.
Organization of production lines in workshops
Application of multiple devices
Design change
Introduction of precision casting
Changing technology
Changing technology

In the reporting year there are 237 working days, in the planned year everyone will work on average 240 days. Its average duration is 7.7 hours.

According to self-photographs, intra-shift time losses amounted to 11%. In the planned year it is planned to reduce them by half. The share of key workers in the production personnel is 43%, and in the planning year - 46%. The total number of industrial production personnel is 5,200 people. The planned growth in production is 8%.

19) Calculate the planned and actual amounts of daily earnings of a V category worker under the conditions of a direct individual piecework wage system. The production rate per shift is 100 parts, the actual time spent on processing one part is 4 minutes. The working day is assumed to be 8 hours. The hourly wage rate for a category V worker is 27 rubles.

20) The standard time for one product is 12 minutes, the hourly tariff rate for a given complexity of work is 30 rubles/hour, there are 24 working days in a month; Shift duration: 8 hours. 1,100 products were manufactured per month. Determine: a) production rate per month (pcs.); b) piece rate for the product (rub.); c) the amount of piecework wages per month, if for each percentage of overfulfillment 2.5% of earnings are paid at piecework rates (rubles).

21) Calculate the worker’s monthly earnings using the piecework-bonus wage system. In a month (176 working hours), the worker completed 1,200 detail operations. The time limit for one detail operation is 10 minutes. The work is charged category IV. The hourly tariff rate is 25.0 rubles.

According to the terms of the piecework-bonus system, a bonus is awarded for fulfilling the monthly plan (norm) with high-quality performance of work 10% of the monthly piecework earnings and for each percentage of exceeding the monthly plan (norm) in the amount of 1% of the piecework earnings. The total bonus amount should not exceed 20% of monthly piecework earnings. The conditions for bonus payments to workers have been met.

22) Calculate the earnings of workers under collective piecework. There are three people in the brigade: IV, V, VI categories. In accordance with the level of work, the monthly salary of the team was 39,000 rubles. A worker of category IV with a tariff coefficient of 1.68 worked 150 hours in a month, a worker of category V with a coefficient of 1.94 worked 160 hours in a month, a worker of category VI with a coefficient of 2.25 worked 170 hours in a month.

23) The monthly salary of the brigade was 117,500 rubles. Calculate the piecework earnings of team members in accordance with the number of hours worked and the complexity of the work performed:

	Shifts worked	Tariff coefficient
Worker 4th category
Worker 5th category
Worker 6th category

Shift duration is 8 hours.

24) An auxiliary worker serves a section of 5 piece workers working on stamping equipment. Each piece worker must produce 300 pieces per hour. blanks In fact, in 20 working days (shift duration - 8 hours), 260,000 blanks were produced. The hourly wage rate for an auxiliary worker is 29.5 rubles. Determine: a) the earnings of an auxiliary worker in a time-based wage system; b) the earnings of an auxiliary worker under the conditions of an indirect piecework wage system.

25) A V-category service technician (hourly rate of 27.50 rubles) services five machines. Monthly standards at the site were met in the following amounts: the first worker by 150%; two workers by 140%; two workers at 125%. Determine the monthly salary of an adjuster when paying for his labor using an indirect piece-rate system. The number of working days in a month is 23. How much would an adjuster earn if he was paid on a time-based basis?

26) Determine the monthly salary of a VI-category technician (hourly tariff rate 28.00 rubles) according to the indirect piece-rate wage system. The operator operates six machines. The production rate on each machine is 250 pcs. in 1 hour. In fact, in a month (22 working days) 325,000 parts were manufactured at the site. How much would an adjuster earn if he was paid on a time-based basis?

27) Within 9 days, the enterprise must produce 180 products “A” and 350 products “B”. The working day is 7.9 hours. Labor costs for the production of the product are shown in the table.

The average compliance rate is 1.12; loss of time according to plan – 5.2%. Workers are paid at the following hourly tariff rates under normal working conditions: III category - 27.50 rubles, IV category - 30.90 rubles, V category - 36.50 rubles. Additional salary – 15% of the tariff.

Determine the required number of workers by profession and in general, prices for products, the tariff and monthly wage fund, its average monthly level.

28) When completing a monthly assignment, workers of category III must work 4,000, IV – 6,000, V – 4,000 standard hours. On average, they fulfill standards by 110% and their work is paid at rates normal conditions labor for mechanical engineering enterprises. Tariff hourly rate of III category - 27.40 rubles, IV category - 30.90 rubles, V category - 36.70 rubles.

Additional payments to the tariff fund are: for night work - 2.3%, crew leadership - 1.2%, vacations - 4.0%, shortened working hours for teenagers and nursing mothers - 0.6%, for performing government duties - 0 .5%. There are 24 working days in a month, each lasting 7.9 hours.

Determine the monthly wage fund, average daily and average monthly wages.

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