Reduced rates for piecework wages. How can I legally reduce an employee's salary? Who can cancel piecework wages
Hello! In this article, we will talk about piecework wages.
Today you will learn:
- What is piecework wages and where does it apply;
- What types of piecework wages exist;
- What are the prerequisites for transferring to piecework wages;
- Advantages and disadvantages of this type of payment.
One of the most important aspects of an organization labor activity in the company - the choice of the form of monetary remuneration of employees. We are most familiar with the time-based form, when the salary is calculated depending on the salary and the number of days worked. However, such a scheme is not suitable for many types of activities, where it is extremely important for the employer to motivate the employee to improve performance, and also where it is possible to keep a quantitative record of the work performed. Then another common form is applied – piecework wages.
What is piecework wages
piece wages – this is a type of monetary reward for an employee, where his earnings directly depend on the units of production produced by him or on the volume of work performed, provided that the result of his work can be calculated and the quality can be tracked.
- Download a sample piecework contract
For most types of work, only one of two forms of payment is possible. For example, administrators, doctors, accountants, security guards, teachers are on a time-based basis. Piecework wages are typical for such professions as a turner, welder, taxi driver, member of the repair team.
However, it is not uncommon for an employer to use the calculation procedure that is typical for both forms to motivate an employee. The employee is paid a fixed monthly salary, most often small, but guaranteed - so that the employee has something to live on in case of a “dead season”. In addition, the employee receives a payment for the manufactured unit of output or a percentage of the sale.
Example. In many clothing or electronics stores, where sales are highly dependent on active work sales assistant, the company, in addition to the salary, can pay him a certain percentage of the cost of the goods sold. Owners have long come to the conclusion that acting like a carrot in the form of a monetary reward is much more effective than threatening a dismissal with a whip for standing idle on the trading floor.
Concepts that are inextricably linked with the word "piecework"
Production rate - the number of units of product set by the firm that must be manufactured in certain period. Usually they talk about hourly, daily and monthly norms.
Pay rate (salary) – the minimum guaranteed wage per month at a given skill level. Specified in . The salary is only a part of the salary, which, in addition to the salary, may include all kinds of bonuses and social benefits.
Rate - this is the amount of earnings for one unit of work performed or output. It is calculated through the ratio of the tariff rate to the production rate.
Tariff scale - billing of wages based on the complexity of the work and the qualifications of the employee. Allocate ranks or categories (for example, an engineer of the first category or a pieceworker of the 5th category).
Piecework payroll calculation
We give two examples of such a calculation.
Example 1 The daily rate of processing parts on a milling machine for a milling machine is 120 pieces. The daily rate for the tariff is 1200 rubles. For a month, the employee processed 2,400 parts.
The piece rate is calculated by dividing the daily tariff rate by the daily rate by detail:
R \u003d 1200/120 \u003d 10 rubles / pc.
In this case, the monthly earnings of the master will be:
Z \u003d 10 * 2400 \u003d 24000 rubles.
Example 2 The calculation looks somewhat different when the norm determines not the number of products, but the time period.
The time limit for the machine is set at 30 minutes per operation. The hourly rate is 150 rubles. During the month, the employee performed 600 operations.
We consider the value of the piece rate:
R \u003d 150 * 30/60 \u003d 75 rubles / operation
Monthly earnings will be:
Z \u003d 75 * 600 \u003d 45000 rubles.
Types of piecework wages for employees
The existence of several varieties of this payment is explained by the various specifics of existing work where piecework payment is applied.
Consider its main types with examples:
| Type of piecework payment | Characteristic | Example |
| Direct piecework | The salary is calculated based on the volumes performed using fixed piece rates established in accordance with the qualifications of the employee. | The piece rate for a seamstress of the highest category is 50 rubles per shirt. She sewed 600 shirts in a month. Her piecework earnings per month will be 30,000 rubles. |
| Piecework premium | Provides for the payment of bonuses for exceeding the production standards established by the company. Indicators for bonuses can be an improvement in labor productivity, product quality, a decrease in the number of defective products, as well as the money spent. | The monthly production rate for leather shoe uppers is 100 units. The company buys leather with a margin, but at the same time has set a monthly collective premium in the absence of damaged material |
| Indirect piecework | It is used to pay workers who monitor the smooth operation of equipment. Thanks to them, the main workers are not idle due to equipment breakdowns. To calculate earnings, the indirect piece rate is multiplied by the number of units produced by the main workers. | The master adjuster serves several shops. The tariff rate of the master is 15,000 rubles per month. For a month, the shop produced 2,000 units of products at a rate of 1,500 units. The indirect price will be the ratio of the tariff rate of the master to the norm of the workshop: 15000/1500 = 10 rubles / unit. The salary of the master will be: 10 * 2000 = 20000 rubles. |
| piece-progressive | A very motivating system, it is used to dramatically increase output. Until the production rate is reached, the calculation is carried out at fixed piece rates. When production exceeds the norm, the calculation is made at increased rates. | The turner turned 300 parts in a month at a rate of 250. At a piece rate, he receives 80 rubles per part. If the plan is overfulfilled, each detail is paid in the amount of 100 rubles. The main salary of a turner: 250 * 80 = 20,000 rubles. Taking into account the overfulfillment of the norm: 50 * 100 \u003d 5000 rubles. Total turner salary: 20,000 + 5,000 = 25,000 rubles. |
| chord | It is used when payment is made not for a unit, but for a stage of work or for all work performed. The order also indicates the start and end dates of the work. Used in construction agriculture, on transport. Can be both individual and team | A contract for interior housework is concluded with a team of finishers. All work is divided into stages (conducting electrics, plastering walls, laying the floor, etc.). Each stage of work is accepted by a responsible person, who determines whether the work meets quality standards, after which a settlement is made with the team |
| mixed | Mixing piecework and hourly wages. It is used when the constant presence of an employee at the workplace is important for the employer, while his activity largely determines the efficiency of work | The master of the nail service has a fixed salary for being in the salon at certain hours. He will receive this money, even if for the whole day, suppose, due to bad weather, not a single client comes to him. In this case, the master receives a percentage of the amount paid by the client for each work performed. |
The procedure for transferring to piecework wages
An enterprise can switch to piecework wages if there are the necessary prerequisites for this:
- Well-established accounting of products or services provided;
- The presence of an uninterrupted supply of materials and everything necessary for work;
- Efficient quality tracking;
- Developed logical billing systems and local regulations;
- The ability to take into account the quantitative data on the performance of each employee individually;
- The existing need at this level of development of the company in a multiple increase in the level of production (sales).
Conditions for piecework wages are indicated in individual and collective labor contracts, work acceptance certificates, in orders, as well as in the Regulations on wages. The latter is understood normative act, which is valid only within the enterprise, where the procedure for calculating salaries, the timing of payment of remuneration to employees, the rules for paying bonuses and allowances are prescribed.
Approving such a document, the employer proceeds from the material capabilities of his organization, and also takes into account the norms of the Labor Code.
All important information should be spelled out in the Employment Contract, preferably as detailed as possible.
Advantages and disadvantages of piecework wages
If an employer transfers his employees to piecework wages, he must be prepared for some difficulties. However, the advantages of this form are also undeniable.
Consider them:
| Advantages |
Flaws |
|
Likely surge in production or sales |
Possible deterioration in product quality due to haste |
|
Inspire the worker, he can feel like a "mini-entrepreneur" by controlling his own earnings |
The need for stability of all conditions for optimal performance (materials, etc.) |
|
The ability to track the work of each individually |
The appearance of reluctance on the part of the employee to spend time on anything other than piece work (for example, cleaning workplace, clean equipment) |
|
The ability to arouse competitive excitement among employees, increase the overall tone in the team |
Possible violation of the stages of the technological process |
|
With the brigade chord system, mutual assistance increases, since the whole team is interested in the speedy completion of work |
Possible safety violation |
|
An impetus to self-development, if the increase in output depends on the personal qualities of the employee |
No savings in consumables |
There is no ready answer as to what form of wages or what type of piecework would be best. Everything is very individual and, above all, depends on the type and conditions of the organization. The same system can work differently in two teams. It seems to us that only with the advent of experience, through trial and error, the employer will be able to develop the necessary scheme of monetary motivation for his employees.
The question of reducing the wages of employees periodically worries employers when they decide to put the organization into austerity mode to restore its financial well-being. It is possible to reduce the size of the tariff rate (salary) for one or more employees either at the initiative of the employer or by agreement of the parties. But whatever method the organization chooses, such actions must be justified and documented.
Anastasia Morgunova, director of the tax consulting department of the My Business Internet accounting department, advises how to properly arrange a salary reduction for an employee.
How can you reduce an employee's salary?
You can reduce:
- by agreement with the employee(for example, as a result of a transfer to another job, the establishment of a part-time regime for him, a revision job duties in the direction of their reduction);
- unilaterally(at the initiative of the employer) in the event of a change in the organizational or technological working conditions, under which the certain parties in employment contract salary (tariff rate, piece rate). At the same time, the labor function of the employee must remain unchanged.
Reducing wages by agreement of the parties
On a voluntary basis (in the absence of a change in organizational or technological working conditions), it is possible to reduce wages only if the employee agrees to this. This change needs to be made:
- an additional agreement to the employment contract;
- an order that reflects a change in the level of remuneration (for example, an order to transfer or establish part-time work for an employee).
- transfer to another (lower paid) job(Article 72.1 of the Labor Code of the Russian Federation). It can be either temporary (for up to one year) or permanent. When transferring to another job, the terms of the employment contract change, determined by the parties earlier (labor function, structural subdivision, salary, other conditions). At the same time, it must be remembered that it is prohibited to transfer an employee to work that is contraindicated for him for health reasons. Confirmation: art. 72, part 1, 4 art. 72.1, part 1 of Art. 72.2 of the Labor Code of the Russian Federation.
- establishing a part-time work regime for an employee. Under this regime, remuneration is made in proportion to the hours worked or for the amount of work actually performed, which means it will be less than when working out the full norm of working hours or fully meeting the production standards (Article 93 of the Labor Code of the Russian Federation).
For example, an employee can be given a shorter working day or negotiate a three- or four-day work week.
Comment:The employee and the employer, by mutual agreement, may at any time revise the terms of the concluded employment contract and make any changes to it that do not contradict the law. Changes must be made in writing, in the form of an additional agreement to the employment contract, which becomes an integral part of it (Article 72 of the Labor Code of the Russian Federation).
Another option is also possible, such as revising the responsibilities included in labor function employee, without changing this function, that is, without translation. In this case, the employee remains in the same position, but the complexity or volume of his work decreases (other conditions, including working hours, do not change). As a result, there is a decrease in wages. However, it is not recommended to reduce wages without any conditions, namely, without revising job duties, even if the employee agreed with this wording of the agreement. Otherwise, the principle of equal pay for work of equal value is violated (paragraph 6, part 2, article 22 of the Labor Code of the Russian Federation), because the employee's salary will be reduced compared to those who work in the same job (position).
Salary reduction due to organizational (technological) changes
The basis for making changes to the employment contract unilaterally (at the initiative of the organization), including to reduce wages, may be a change in organizational or technological working conditions (part 1 of article 74 of the Labor Code of the Russian Federation). For example, changes in organizational working conditions include a revision of the remuneration systems established in the organization as a whole (a decrease in wages due to a decrease in labor standards, the exclusion of any types of work from the labor functions of employees).
The procedure for changing the terms of an employment contract in this case consists in a preliminary warning of the employee about upcoming innovations and their reasons (part 2 of article 74 of the Labor Code of the Russian Federation). The employee must be notified in writing of the changes no later than two months before they are introduced. For this you can:
- familiarize him under the signature with the order to change the organizational (technological) working conditions and ask him to put a mark on his agreement (disagreement) to work in the changed conditions (for this, it is advisable to attach an acquaintance sheet to the order);
- or serve written notice.
The notice should include the following provisions:
- the reasons that caused the need for change (reduction of wages);
- the terms of the employment contract that are subject to change, and the content of these changes;
- the date of introduction of the planned changes;
- the period during which the employee must decide on the continuation of labor activity in the new conditions or on its termination.
In the conditions of occurrence financial problems When restructuring a business, a company looks for ways to reduce its costs and often starts by cutting the wages of its employees. Consider how legitimate such actions of employers are.
The remuneration of employees is regulated in organizations by labor contracts, a collective agreement, agreements and local regulations containing norms labor law(for example, the Regulation on remuneration, the Regulation on bonuses, etc.).
When an employee is hired by an organization, the employer concludes an employment contract with him. In accordance with Article 56 of the Labor Code, this contract is an agreement between the employer and the employee, according to which the first undertakes to provide the second with work according to the stipulated labor function. At the same time, the employer must ensure the working conditions provided for by labor legislation and other regulatory legal acts containing labor law norms, the collective agreement, agreements, local regulations and this agreement, as well as in a timely manner and in full size pay the employee wages. In turn, the employee undertakes to personally perform the labor function defined by this agreement, to comply with the internal labor regulations in force at this employer.
Based on the above provisions, the payment of wages to an employee is the responsibility of the employer. In addition, the conditions of remuneration (including the size of the tariff rate or salary ( official salary) of the employee, additional payments, allowances and incentive payments) are among the mandatory conditions for inclusion in the employment contract * (1). Therefore, the employer cannot unilaterally change the terms of the employment contract (including the terms of remuneration).
The provisions of the Labor Code *(2) allow changing the terms of the employment contract determined by the parties only by written agreement parties, with the exception of cases provided for by the Code.
Thus, Article 74 of the Labor Code contains exceptions to general rule and allows for a change in the terms of the employment contract agreed upon by the parties at the initiative of the employer without the consent of the employee (i.e. unilaterally). By virtue of this article, this is possible only if, for reasons related to changes in organizational or technological working conditions (changes in equipment and production technology, structural reorganization of production, other reasons), the terms of the employment contract determined by the parties cannot be saved. It is important that in this case it is impossible to change the labor function.
The employer is obliged to notify the employee in writing not later than two months, unless otherwise provided by the Code.
If the employee does not agree to work in the new conditions, the employer is obliged in writing to offer him another job available in the company (as vacant position or work corresponding to the qualifications of the employee, as well as a vacant lower position or lower paid job) that the employee can perform taking into account his state of health. At the same time, the company is obliged to offer the employee all the vacancies that meet the specified requirements that it has in the given area. The employer is obliged to offer vacancies in other localities, if it is provided for by the collective agreement, agreements, labor contract.
In the absence of the specified work or the refusal of the employee from the proposed work, the employment contract is terminated * (3).
It is very important that a change in the terms of an employment contract is possible only when there have been changes in the organizational or technological working conditions and, accordingly, the previously agreed conditions cannot be saved. Therefore, the employer is obliged to provide appropriate evidence of such changes - this was indicated by the Plenum Supreme Court RF*(4), explaining to the courts the need to take into account the provisions of Article 56 of the Code of Civil Procedure of the Russian Federation. In accordance with this article, the employer is obliged, in particular, to provide evidence confirming that the change in the terms of the employment contract determined by the parties:
- firstly, it was the result of changes in organizational or technological working conditions (for example, changes in equipment and production technology, improvement of jobs based on their certification, structural reorganization of production);
- secondly, did not worsen the position of the employee in comparison with the conditions collective agreement(agreements).
The terms of remuneration provided for by a collective agreement or agreement, the employer also cannot change unilaterally, since changes and additions to these documents can be made either in accordance with the rules established by the Labor Code for their conclusion, or in the manner fixed in the collective agreements and agreements themselves. *(5).
There is a fairly common practice when an employer unilaterally makes changes to local regulations by creating additions to them or approving new versions of these documents.
This is a gross violation of labor laws. The fact is that the provisions established by local regulations should be in without fail reflected in employment contracts with employees by including in the employment contract:
- either the texts of these provisions themselves;
- or references to these documents.
Consequently, a unilateral change by employers of local regulations is contrary to Article 72 of the Labor Code.
Despite the significant complexity of the procedure for changing the employment contract (collective agreement, agreements and local regulations containing labor law norms), employers still do not give up their intentions to reduce employees' wages (and, accordingly, insurance premiums for it) and in practice apply several ways to reduce these costs.
Consider the most common ways to reduce the wages of employees.
Reducing salaries, tariff rates, piece rates
To reduce salaries, tariff rates and piece rates established by an employment contract with an employee when hiring him, the employer can only with the written consent of the employee - for this he must conclude with him supplementary agreement to an employment contract. This option is permissible by virtue of the provisions of Article 72 of the Labor Code. However, in this case, the introduction of these changes to the employment contract will be considered unlawful if it is not justified by the relevant reasons (for example, a decrease in the volume of work or official duties workers, reducing the complexity of the work performed, etc.). After all, the salary of each employee depends not only on the agreement of the parties, but also on a number of factors determined by the legislator: on the qualifications of the employee, the complexity of the work performed by him, the quantity and quality of the labor expended by him * (6). In addition, the employer is obliged to provide employees with equal pay for work of equal value*(7).
Therefore, if the salary, tariff rate or piece rates were reduced by agreement of the parties without indicating the relevant reasons, then the regulatory authorities will consider that the employee and the employer had no reason to reduce them.
In practice, there are situations when the employer unilaterally decides to reduce salaries, tariff rates and piece rates in connection with the reduction of the duties of employees.
However, as mentioned above, the employer has the right to change downward salaries, tariff rates and piece rates unilaterally only in the event of a change in organizational or technological working conditions, subject to the norms provided for in Article 74 of the Labor Code.
Reduction or non-payment of premiums
Incentive payments provided for by employment contracts with employees, a collective agreement, agreements and local regulations containing labor law norms are integral part workers' wages. These documents establish bonus indicators, conditions for the payment of bonuses, etc.
Quite often, these documents contain provisions stating that the payment of bonuses stipulated in them is not the obligation of the employer or that bonuses are paid only under a certain financial position organizations. In this case, bonuses are not included in the remuneration system and are not mandatory for payment. However, it must be remembered here that, by virtue of subparagraph "n" of paragraph 2 of the "Regulations on the peculiarities of the procedure for calculating the average wage" * (8), these bonuses will not be taken into account in the calculation of average earnings.
If the organization has a time-bonus or piece-bonus system of remuneration, then the payment of bonuses to employees who have fulfilled all the bonus conditions is the responsibility of employers. Employers cannot unilaterally reduce the size or completely not accrue such bonuses.
Cancellation of compensatory surcharges
We will talk about the abolition of increased compared to the established labor law the amount of surcharges.
Additional payments of a compensatory nature, which are an integral part of wages, are paid:
1) employees who work in special conditions:
— employed in work with harmful and (or) hazardous conditions labor * (9);
- employed at work in areas with special climatic conditions * (10);
2) employees when performing work in conditions that deviate from normal:
- works of various qualifications * (11);
- combination of professions (positions) * (12);
- overtime * (13);
- work at night * (14);
- work on weekends and non-working holidays * (15), etc.
At the same time, in a number of cases, legislation stipulates the minimum amount of wage increases for work in special conditions and in conditions that deviate from normal. However, employers are allowed to establish additional compensatory payments in an amount higher than those approved by labor legislation. For example, for work on weekends and non-working holidays, for night work, for overtime work, for work in harmful and (or) dangerous conditions.
As practice shows, quite often company managers believe that they can unilaterally refuse to provide employees with an increased compensatory bonus.
This position is erroneous due to the fact that all additional payments of a compensatory nature in an increased amount are established by labor contracts (collective agreement, agreements and local regulations containing labor law norms) and therefore cannot be changed unilaterally * (16).
For the same reason, the employer cannot unilaterally cancel such payments as additional payment for meals, additional payment for travel to the place of work by public transport, additional payment to the salary when paying for temporary disability, etc.
Granting unpaid leave to employees
Recently, one of the most common practices for reducing labor costs is the unjustified provision of unpaid leave to employees and the establishment of part-time work.
Employers believe that the lack of orders, the reduction in the volume of work are a good reason to send an employee on leave without pay or set him part-time work. Employees who fear being fired due to downsizing are forced to apply for such leave or sign an additional agreement to the employment contract on the establishment of part-time work.
Such actions of the company's management are illegal.
The legislation does not provide for the right of the employer to unilaterally grant employees unpaid leave. In accordance with the norms of Article 128 of the Labor Code, it is allowed to grant leave to an employee without pay for family reasons and other valid reasons. But when, in practice, such leave is granted, for example, to all shop workers with a duration of 89 calendar days each, it is difficult to assume that they all had family or other good reasons at the same time. Supervisory authorities will definitely pay attention to the provision of unpaid leave a large number employees for a long period of time at the same time.
The Ministry of Labor of Russia outlined its point of view on the use of these holidays as a tool to reduce labor costs in the clarification “On leave without pay at the initiative of the employer” * (17). In particular, the Ministry of Labor indicated that “forced” leave without pay at the initiative of the employer is not provided for by labor legislation.
The mode of part-time work can be established upon reaching an agreement between the employee and the employer * (18). However, the massive introduction of a part-time work regime in organizations, even on the basis of additional agreements concluded to labor contracts, as well as in the case of unpaid leave, will allow the regulatory authorities to question the legality of these agreements.
The employer has only one legal way to unilaterally establish a part-time regime - on the basis of part 5 of article 74 of the Labor Code. This norm says that in connection with a change in organizational or technological working conditions, the employer, in order to avoid mass dismissal of workers, has the right, taking into account the opinion of the trade union body primary organization introduce part-time work for up to six months.
It must be remembered that if employees cannot perform the duties stipulated by the employment contracts concluded with them through no fault of their own, then the employer is obliged to pay them downtime in the amount of at least two-thirds of the employee's average salary * (19).
fines
Another way to reduce the cost of paying employees, used by employers, is the introduction of a system of fines into organizations. This method is most often used in organizations in which the remuneration system does not provide for the payment of bonuses. Penalties are imposed for employees being late for work, for not completing tasks on time, etc.
However, in this case, employers do not take into account that the imposition of a fine on an employee as a disciplinary measure is not provided for by labor legislation. Article 192 of the Labor Code establishes a list disciplinary action- remark, reprimand, dismissal, which is closed. In this regard, the application of the system of fines to employees is illegal.
I. Nechushkina,
Head of Payroll Department, ACG "Ural Union"
*(1) Art. 57 of the Labor Code of the Russian Federation
*(2) Art. 72 Labor Code of the Russian Federation
*(3) cl. 7, part 1, art. 77 Labor Code of the Russian Federation
*(4) cl. 21 post. Plenum of the Armed Forces of the Russian Federation of March 17, 2004 N 2
*(5) Art. 44, 49 of the Labor Code of the Russian Federation
*(6) Art. 132 of the Labor Code of the Russian Federation
*(7) Art. 22 Labor Code of the Russian Federation
*(8) approved. fast. Government of the Russian Federation of December 24, 2007 N 922
*(9) Art. 147 Labor Code of the Russian Federation
*(10) Art. 148 Labor Code of the Russian Federation
*(11) art. 150 Labor Code of the Russian Federation
*(12) Art. 151 Labor Code of the Russian Federation
*(13) art. 152 Labor Code of the Russian Federation
*(14) Art. 154 Labor Code of the Russian Federation
*(15) art. 153 of the Labor Code of the Russian Federation
*(16) art. 44, 49, 72 of the Labor Code of the Russian Federation
* (17) clarification of the Ministry of Labor of Russia of 06/27/1996 N 6 (approved by the post of the Ministry of Labor of Russia of 06/27/1996 N 40)
*(18) art. 93 of the Labor Code of the Russian Federation
*(19) art. 157 Labor Code of the Russian Federation
Some appraisal and audit companies would like to switch to piecework wages for their employees - especially at a time when appraisers and auditors are experiencing problems. These questions are answered by lawyers of the Trade Union.
Question to the lawyer of the Trade Union:
How to switch to piecework wages in an organization? What documents must be signed? Do I need to keep track of working time?
The lawyer answers:
With piecework wages, wages are calculated on the basis of piecework rates established by the employer for the manufacture of a unit of output (work, services), and the quantity of products (works, services) that the employee has manufactured (performed). At the same time, the employer needs to establish not only piece rates, but also labor standards (production standards) (Article 160 of the Labor Code of the Russian Federation).
The employer according to the second part of Art. 22 of the Labor Code of the Russian Federation is obliged to provide employees with work stipulated by an employment contract, that is, it is obliged to provide work in an amount of at least established by the norms workings.
The procedure for remuneration in case of non-fulfillment of labor standards, depending on the reasons for such non-fulfillment, is determined by Art. 155 of the Labor Code of the Russian Federation. By virtue of Art. 57 of the Labor Code of the Russian Federation, the conditions for remuneration of an employee must be contained in an employment contract. According to Art. 135 of the Labor Code of the Russian Federation, the salary for an employee is established by an employment contract in accordance with the remuneration systems in force for this employer.
In turn, wage systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.
Thus, in order to switch to piecework payment, a local act of the employer or a collective agreement must cancel the previous one and approve new system wages - piecework, including production rates and piecework rates. In addition, the new wage system should be reflected in labor contracts with employees.
Changing the terms of an employment contract is allowed only by agreement of the parties to the employment contract, concluded in writing, with the exception of cases provided for by the Labor Code of the Russian Federation (Article 72 of the Labor Code of the Russian Federation). As such an exception, Article 74 of the Labor Code of the Russian Federation gives the employer the right, on his own initiative, to change any terms of the employment contract with the employee, except for the labor function.
But this is not always possible, but only in cases where the previous terms of the employment contract cannot be maintained for reasons related to changes in organizational or technological working conditions. In Art. 74 of the Labor Code of the Russian Federation provides only an approximate list of such reasons: changes in equipment and production technology, structural reorganization of production, and other reasons. The Plenum of the Supreme Court of the Russian Federation supplemented this list with the improvement of workplaces on the basis of their certification (paragraph 21 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts Russian Federation of the Labor Code of the Russian Federation” (hereinafter referred to as Resolution of the Plenum No. 2).
However, on the basis of this indicative list, it is quite possible to conclude that the law deals with circumstances that lead to such significant changes in the organization of work of workers or the technology of the production process that the terms of employment contracts previously determined by the parties can objectively no longer be retained.
At the same time, the employer is obliged to notify the employee in writing no later than two months not only about the upcoming changes in the terms of the employment contract, but also about the reasons that necessitated such changes.
When changing the terms of an employment contract at the initiative of the employer, it is necessary to strictly follow the rules provided for in Art. 74 of the Labor Code of the Russian Federation. The Plenum of the Supreme Court of the Russian Federation clarified that an employer who unilaterally changes the terms of an employment contract determined by the parties is obliged to prove that this decision, firstly, was the result of changes in organizational or technological working conditions, and secondly, did not worsen the position of the employee according to compared with the terms of the collective agreement, agreement (paragraph 21 of the resolution of the Plenum No. 2).
In our opinion, it is difficult to find such organizational or technological changes that could lead to the impossibility of maintaining the time-based wage system and would force them to switch to piecework. If the employer is not ready to justify that piecework wages are introduced in connection with changes in organizational or technological working conditions, he should introduce this system only by agreement with employees.
Depending on the method of changing the terms of the wage contract, either an additional agreement is drawn up to the employment contract between the employee and the employer (Article 72 of the Labor Code of the Russian Federation), or in accordance with Art. 74 of the Labor Code of the Russian Federation, a local regulatory act on changing the terms of an employment contract, notifications to employees and others specified in Art. 74 of the Labor Code of the Russian Federation documents.
The staffing table contains information about the remuneration of employees. Therefore, when the wages of employees change, changes must be made to the staffing table.
Despite the fact that with a piecework form of remuneration, the amount of wages is determined based on the results of the work performed and does not directly depend on the number of hours actually worked, the length of working hours is limited by labor legislation (chapters 15-16 of the Labor Code).
By virtue of the fourth part of Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the working hours actually worked by each employee. This rule does not make any exceptions, therefore it is mandatory for application in the case of piecework wages.
To account for the time actually worked and (or) not worked by each employee of the organization, the “Time Sheet” (form No. T-13), as well as the “Time Sheet and Payroll Calculation” (form No. T-12) are used, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1 “On Approval unified forms primary accounting documentation for the accounting of labor and its payment. Maintaining a time sheet for any system of remuneration is carried out according to the same rules.
Today, many employers hire employees on piecework wages.
This type of payment is no longer uncommon, and moreover, it stimulates the employee himself to work well, because the more you do, the higher it will be.
Definition of the concept and procedure for regulating this issue in the Labor Code
The concept of piecework wages means a form of calculating the wages of employees, which directly depends on the amount of work performed. In the process of performing a certain work, its type is taken into account, as well as the conditions under which it was done.
This type of payment is strictly regulated article 135 Labor Code RF. This article contains clear rules for the formation of a worker's payment for a certain amount of work.
Moreover, piecework wages may contain various options.
Advantages and disadvantages
Piecework wages, as another form of employee remuneration, has its advantages and disadvantages.
Main benefits considered to be:
- interest in the work of the employee himself (this is due to the fact that the employee understands that it depends only on him what salary he will receive at the end of the month);
- self-realization. The employee is not afraid to take full responsibility;
- the employee initially knows how much money he can receive for the performance of a particular job;
- wages directly depend on the quality of work (it can be provided both for a reduction in the amount of payment for low-quality work, and an increase for great quality, and fast deadlines);
- this form of payment helps the company to achieve certain heights in the implementation of its activities, since employees conscientiously perform their work;
- independent formation of wages by an employee (an employee, having calculated the estimated work plan, can determine his preliminary salary amount).
Concerning shortcomings of this form of payment, it is considered more significant:
- a significant decrease in the quality of products, since the employee is mostly interested in volume;
- deterioration in the quality of service production equipment, which leads to its malfunctions and, as a result, capital investments;
- possible violation in the technological process;
- complete disregard for safety rules;
- significant overspending of raw materials and materials.
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Kinds
Piecework wages can be of several types. Let's consider each of them separately.
Simple
This type of piecework payment is quite simple. It lies in the fact that the employee knows about his payment even before the start of work.
The key points of this form of payment is a clearly established payment for the performance of a particular work based on the tariff rate, corresponding to a certain category of work (some of the work is simple, and some is very complex). 
Piecework premium
The essence of this type of payment is that in addition to payment for a certain type of work, an employee can receive a bonus. It can be accrued for the quality performance of any work or for something else, which is provided for in the contract with the employee.
As a rule, the bonus always stimulates the employee, which affects his further work. It is for this reason that the piecework-premium form of payment is often found in our country.
piece-progressive
Payment that is made in this form, as a rule, is charged on the results of single rates. When the amount of work is performed more than it is provided for by the norm, the employee has the right to receive payment for overfulfillment of the plan.
At the same time, it is worth noting that given form payment can be introduced for a certain period, after which the usual piecework payment takes effect.
Piecework-progressive payment can be introduced by the management of the company, including the amount of the allowance for exceeding the norm.
Indirect piecework
The size of indirect piecework wages lies in the fact that the amount of employees' salaries is made dependent on the assessment of the work of the workers they serve.
Usually, this species payment is used for such employees as:
- equipment adjusters;
- equipment repairmen.
The calculation of wages in this form often depends on the performance of a particular job. This is due to the fact that workers on this form of payment can daily perform various kinds of work, for which various remuneration is provided.
chord
Such a system of remuneration to an employee implies payment not for a specific work, but for the whole as a whole. Its size directly depends on what kind of work the workers need to do in a certain period of time.
As a rule, this form of payment is used in those enterprises where continuous production is necessary. Such payment encourages employees to ensure the continuity of the technological process.
Mixed or piece-time form of remuneration
This kind of form of payment of wages is a synthesis of piecework wages with time wages.
About what forms of remuneration exist, see the following video lesson:
Registration procedure
In order to switch to piecework wages, the employer must first cancel the previous type of payment. After the rates are formed, acting on piecework payment for the performance of a particular work, the employee switches to this form of payment.
It is worth noting that without the consent of employees, their independent transfer to this form of payment is considered illegal. This is clearly regulated by article 72 of the Labor Code of the Russian Federation.
An exception to this is Article 74 of the Labor Code, which provides for the transfer of an employee to piecework pay only if the enterprise is unable to pay wages in another form. An example of this is the start of a procedure.
The nuances of drawing up an employment contract
Article 57 of the Labor Code of the Russian Federation clearly indicates that when working on a piecework basis, he must first of all be familiar with the rates provided for by the contract.
At the same time, one should not forget that if an employee works on this form of payment, he must, like everyone else, receive a salary twice a month. In case of violation of the payment schedule, the management faces criminal proceedings.
When drawing up an employment contract, the employee must make sure that it contains the conditions under which the work performed is accepted. As a rule, after accepting a job, it is issued, which is the reason for the payment of wages.
When signing an employment contract, make sure it contains:
- rates for the performance of work;
- the procedure for calculating wages when leaving for;
- actions of the employee in the presence of "downtime".
The presence of such provisions in the employment contract will exclude in the future all troubles in the event of conflict situations with an employer.
Downtime payment procedure
Many people confuse downtime with rest. However, this is not the case. The fact is that the downtime period is always considered working time, so it has nothing to do with rest.
It doesn’t matter if it was idle all day, or for several hours, the employee should still be at his workplace at this time.
In the event that the management of the enterprise knows for sure that the downtime will last for several days, they can allow the employee not to come to work these days.
This decision primarily acts for the benefit of the enterprise, and only then the employee. The decision not to go to work during the downtime must be accompanied by an appropriate order from management, otherwise it will be illegal.
Employees who work on piecework wages for the period of downtime must necessarily receive tariff rate, which in this regard should be spelled out in the employment contract.
Many business leaders during the downtime go to the trick, inviting their employees to issue.
It is worth paying attention to the fact that employees are not required to go along with management and take unpaid vacations, since they will still receive wages, albeit in a smaller amount.
Rules for calculating vacation pay
When working on piecework pay, you should not worry about how vacation pay will be calculated.
First, it must be stipulated in the employment contract.
Secondly, in the absence of this clause in the contract, there is the legislative framework, which clearly regulates the procedure for calculating vacation pay for a piecework form of payment.
Vacation pay is calculated in the same way as with any other form of payment. That is, when calculating vacation pay, data on wages for the last year are taken.
After that, the total amount of income for the year should be divided by 12, then the resulting figure by 29.4.
When calculating, the amount received is multiplied by the number of days of the main vacation.
It is worth noting that each employee can calculate the amount of vacation pay for himself in advance. To do this, just follow the steps above. This will allow you to plan your vacation in advance.
For more information on the benefits of piecework pay, see the following video:
