How to calculate work time. Hourly rate. Working time utilization factor - formula

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;

– the number of employees calculated for the production volume of the planned period based on the output 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 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.

The main elements of the 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.

The forms, systems and amounts of remuneration at each enterprise are determined at the discretion of the administration and staff in accordance with the 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;
	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 payment for workers' 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 wages are accrued to an employee at an established tariff rate or salary for actually worked working hours(but not calendar, but normative (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 specified 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 a multi-person device
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.

Define required quantity workers by profession and in general, prices for products, 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.

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. 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 correctly calculate employee working hours?

For night work additional financial bonuses are provided, amounting to at least 20% of the average tariff hourly rate for each hour worked night shift. On holidays and weekends, pay for work also provides for an increased amount:

• hourly workers – double rate per hour;
• piece workers - double price;
• “sitting” on a salary - single or double average daily or average hourly earnings (doubling depends on whether overtime took place along with going on a non-working day).

Compensation is allowed not in financial form, but in the form of additional time for rest (this is agreed with the worker himself). IMPORTANT! If an employee’s departure on a holiday or day off is provided for according to the RMS schedule, then this time is counted as working time and is included in the norm that is established for the accounting period.

Working time standards and their calculation

I respect those who fundamentally do not read the instructions, but, you must admit, the cost of an error in calculating the number may be too high. How to use the calculator to calculate headcount 1. First, enter into the calculator all types of operations/work performed by the employee or employees of the department.

In order not to lose anything, group them by work blocks/business processes. 2. For each type of work, determine the standard time and frequency of performing this work (quantity per shift/day/week/month/year). You determine the norm either expertly - as the arithmetic mean between the maximum and minimum time for performing an operation, or using timing.
3. Multiplying the standard time by the frequency of work/operations in the selected period (shift, day, week, month, year), you get the amount of work per month, calculated in hours. 4.

Menu

Lunch and technology breaks, preparing the work area and cleaning it, maintaining production equipment in normal technical condition - initially included in the planning of working time and are normalized time expenditures. Types of working time losses Whole-day Loss of a working day (shift). They arise due to non-supply of resources, accidents at the enterprise, vacations, sick leave, maternity leave.

Important

Intraday (intra-shift) Time irrationally used within one workday: frequent smoke breaks, conversations not related to production issues, preoccupation with personal problems. Planned Planned consumption of working time, regulated by management. For example: assigning the responsibilities of an employee who did not show up for duty to the rest of the team members; an increase in the number of rest breaks due to changed working conditions.

Time calculator

Attention

This rate is calculated based on the total hourly rate for the month. Principles for calculating wages using a working time sheet Calculation of holidays when recording working time in summary is carried out on the basis of Article 53. This article contains information on payment during the holiday period.

There are such types of payment as:

• double piecework payment (paid to persons who work piecework);
• double tariff rate per day or hour (paid to employees who work based on these rates);
• In the case of salary payments, the following payments are provided on holidays - a single rate in addition to the salary in the absence of overtime or a double rate in excess of the salary if the calendar norm is exceeded.

In addition, the establishment of a specific size on holidays and weekends is made when registering labor relations.

Procedure for calculating lost working time

The Labor Code of the Russian Federation clearly requires the drawing up of an RMS schedule only for an operating mode that includes shifts. For other operating modes, such a requirement is not legally binding. However, most often employers prefer to draw up such schedules, since it is practically impossible to ensure compliance of working hours with legal standards, especially in a long accounting period, in any other way. The schedule is drawn up based on the regulatory documents of the enterprise:

• collective agreement;
• individual employment contracts or additional agreements thereto;
• internal labor regulations;
• other local acts.

ATTENTION! The RMS schedule can be drawn up for the entire enterprise as a whole, or for individual groups of employees or individuals, applied on an ongoing basis or introduced temporarily.

Calculation of shift work schedule

If you use inspections only as a way to punish workers, you can get indignation and resistance from the work collective in response. Therefore, before the observation, it is recommended to hold a meeting at which it will be explained in detail for what purposes the inspection is being carried out and how its results may affect further work.

• Carrying out inspections using PDF, timing or photo timing methods requires serious preparation associated with material and time costs. In some cases, their implementation is impractical. It is more cost-effective to carry out such checks for large companies with a large number of employees.
• To normalize time costs it is necessary integrated approach, combining different inspection methods, as well as analysis of the condition of production equipment and labor safety conditions.

Calculating headcount using a calculator from an HR practitioner

Do not forget about the principles of calculating the number that you should have read about in the article about 8 basic principles calculation of numbers - all calculations are made in accordance with them. If the calculator’s algorithms suddenly fail, a cell highlighted in red with the amount of “lost” hours will appear to the right of the “Control” inscription. What difficulties may you encounter in preparing data for calculating the number of personnel? Often, when rationing operations, the maximum time for their completion is several times greater than the minimum.

This happens when the name of one operation hides several operations that differ in content and volume of work.

How is summarized working time recording used?

The very concept of working time implies the period during which the employee fulfills his labor obligations in accordance with the contract concluded with him and the principles of internal regulations. This definition also includes other time periods called working time in the Labor Code. Legislative norms According to Article 91 of the Labor Code of the Russian Federation, the norm cannot exceed 40 hours per week.
In cases where the employer, following the law, must establish reduced working hours, 24, 35 or 36 hours per week are approved. Labor Code RF Norm RV is necessary for setting wages, as well as for paying for hours worked overtime, on weekends and holidays. Time standards The following time standards are distinguished:

• Working week.

How to calculate man hours

• The amount of time worked during RMS during the accounting period should not exceed that provided for by law.
• The RMS schedule is mandatory when organizing shift work and is desirable in all other modes.
• The accounting period under the RMS regime is set arbitrarily, except for those types of activities where it is provided for by law, and it is unlawful to set it longer than 1 year.
• The following items must be regulated in the RMS schedule:

• the beginning and end of the labor process;
• duration of the shift (working day) in hours;
• frequency of work shifts and days off;
• rest time between shifts.

• It is forbidden to include significant rework in the schedule (this is fraught with administrative liability), and shortcomings are also undesirable.

The calculator for calculating the number allows

• determine the amount of work for which the headcount will be calculated;
• determine time standards for performing individual operations;
• take into account when calculating the number of lost working hours and the absenteeism rate;
• assess the actual workload of workers given the current workload and the existing number and staff;
• calculate the number of workers required to complete a certain amount of work (target number);
• compare the target number with the actual number to understand the need to change the number or staff.

For those who want to correctly calculate the number of personnel First, read the article about 8 basic principles for calculating headcount - this will allow you to avoid making gross mistakes when collecting data and setting up the calculator.
One personnel check may not be enough. If employees are told that new labor time standards will be applied based on the results of the check, they will deliberately work more slowly. Work on analyzing the distribution of time and the reasons for its loss should be carried out by competent employees and regularly submitted in the form of reports. For the head of an organization, it is necessary to understand that the correct use of time is the key to stable work and achieving maximum profit.

The more cases of lost working time are identified, the higher the likelihood of increasing labor productivity.

All workers must understand how long they are supposed to work according to the law. Sometimes people recycle a little, and as a result, a month adds up to a lot of recycling. But, a person must fulfill the duties within the framework of the employment contract. When overtime is received, the enterprise is obliged to pay for it accordingly or provide time off. According to Art. 91 of the Labor Code, the standard working hours per month is one hundred and sixty hours.

Determination of working hours

Article No. 91 of the Labor Code states that a working period is a period when a person must perform individual duties. Additionally, this may include other time related to the employee’s work. 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.

Should know

It is necessary to distinguish between employee overtime, which is considered overtime work, and irregular working hours. – this is provided employment contract a special work schedule, which already includes occasional cases of overtime. These overtimes are not paid additionally by the employer.

Based on Art. No. 97, No. 99 Labor Code can be established, the duration of processing cannot be longer:

• 4 hours for two days in a row;
• one hundred and twenty hours per year.

Enterprises have an obligation to keep accurate records of the working hours of their entire workforce.

Production calendar

This normative document, establishing days of actual work according to standardized time. The information provided in the calendar helps to avoid possible errors in the salary calculation process and facilitates the calculation of working hours. This document includes the designation of days:

• workers;
• days off;
• holidays;
• abbreviated.

Time standards are calculated based on a 5-day work week. Also, part 1 of article No. 112 of the Labor Code approved non-working holidays. When a holiday falls on a weekend, it is postponed. The exception is days from January 1 to January 8.

The production calendar is approved annually by Government Decrees.

Procedure for calculating working hours

Based on Part 1 of Article No. 104 of the Labor Code, it can be stated that the duration of work of each employee cannot exceed the norm approved by law. The company is responsible for compliance with these standards. General rules apply not only to workers who work five days a week, but also to those who work on a shift schedule.

Additionally

Standard hours for individual specialties were introduced by special agreements and orders. In particular, this applies to sports coaches (industry agreement between organizations that are subordinate to the Ministry of Sports of the Russian Federation dated 03/13/15), teachers (order of the Ministry of Education and Science dated 12/22/14 No. 1601) and divers (orders of the Ministry of Emergency Situations of Russia dated 01/14/13 No. 10 and dated 08.21.14 No. 443).

• 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 legal overtime limit. It is equal to 4 hours in two days and one hundred and twenty hours in a year (learn more about the maximum duration of overtime work). Otherwise, if a violation of the law is detected, the organization is held accountable in the form of penalties.

The legislation of the Russian Federation establishes certain working time standards. When a person works beyond the established norms, he is entitled to individual pay or an additional day off. The working time standard of the Labor Code of the Russian Federation is required for accounting by all organizations. Enterprises are strictly responsible (for the entire workforce). If a violation of the law is allowed, they are held accountable by the authority labor inspection after the inspection.

You can ask questions about working hours in the comments to the article.

Time utilization ratio is an important indicator of productivity. It will be useful for the manager of any business entity to determine this indicator for himself or his employees in order to fully understand where working time is spent, how productive it is spent, and what kind of return comes from it.

Working time funds

In calculating the coefficient, an important role is played by methods of calculating the available and potential time spent on work. The following types are distinguished:

1. The calendar fund is the sum of the days for which during the reporting period the employee showed up (or did not show up) for work. If we take a year as the reporting period, then the calendar time fund is 365 days per employee. Let's say a company employs one hundred people. The total calendar fund is 36,500 conventional units. Man-days are used as a conventional unit for calculating the fund. This fund time allows you to determine the number of employees, as well as establish the available and required number of man-days.
2. The time fund is a more specific indicator, since weekends and holidays are not taken into account when calculating it. This is the sum of payroll days for a conditionally taken reporting period. That is, if you subtract weekends and holidays from the calendar fund, you can get a time fund.
3. The maximum possible fund is universal indicator, which needs to be calculated in order to understand the maximum number of conventional units that can be worked out in a given period of time. This is a calendar fund excluding weekends, holidays and vacations, that is, the number of man-days, provided that there is no absenteeism or absence due to illness.
4. The actually worked fund is a value that shows the number of man-days actually worked in a particular period of time.

The indicators of these time funds become the basis for calculating the coefficient.

Working time utilization factor - concept

The parameter under consideration is an indicator that allows us to determine how effectively the time allocated for work is used at a particular enterprise, that is, it shows how much working time over a certain period was spent usefully and how much was not. In the second case, time is wasted on production downtime or, if we talk about individual employee, to his inaction.

The manager should pay special attention to the so-called intra-shift downtime, when a worker does nothing during his shift, as well as to a situation where there is a shortage of raw materials in production and downtime occurs not through the fault of the workers, but due to the inability to perform their duties, and quickly eliminate this.

Its calculation also allows you to determine the labor efficiency of an individual employee.

The benefits of calculating the working time ratio

The practical benefit of calculating the work time utilization rate is the ability to analyze how much time was spent on useful activities and how much was spent ineffectively.

Calculation of the coefficient can be useful both for the manager of the entity to take measures regarding the coordination and control of his employees, and for individual employees to increase their own productivity.

The main goal of calculating the indicator is to further reduce the amount of time spent on performing a useful action and, as a result, increase the number of useful actions in a certain period of time, as well as reduce the time spent unproductively.

Working time utilization factor - formula

The formula for determining this indicator per working day is as follows:

Kirv (hour) = Tf/Ty,

where Tf is the actual time worked by the worker during the day;

Tу is the established duration of the working day.

That is, the time actually spent usefully correlates with the time that, in theory, should be spent usefully.

Kirv (day) = Df/Dn,

where Df is the number of days that were actually worked by the employee for a particular period. That is, days when he did not have a day off, vacation, holiday, absenteeism or sick leave.

Day is the number of days that the employee needed to work in order to achieve the established parameter for a given period of time.

Kirv = Kirv (days)*Kirv (hours)*100

Calculation of working time ratio

The working day at Alpha LLC is 8 hours. Of these, a worker, on average, spends 1.5 hours on matters not related to production. 6.5 hours of actually worked time remain. In total, the company employs 100 people. It is necessary to calculate the coefficient per day.

The daily coefficient will be: 650h/800h = 0.8125

Each worker must work 22 days per month, that is, 2200 days for the entire staff. But, on average, workers are absent for 2 days every month for personal reasons not caused by weekends or holidays. It is required to determine the monthly coefficient.

The monthly indicator is: 2000d/2200d = 0.909

0,909*0,8125*100 =73,85625%

This is the percentage of total working time that was spent usefully. Of course, in this example the coefficient is relative, since all workers have the same number of absenteeism and downtime. To make accurate calculations, you need to make individual calculations for each employee.

Working time loss rate

When the percentage of time spent on your responsibilities is calculated, you can determine how many hours are unproductive.

In the example above, the rate of lost working time exceeded twenty-five percent, that is, a quarter of all time was spent unproductively. However, this is not the worst indicator. According to research, many workers waste more than four hours of work time per day, that is, half of the working day.

Time spent analysis

Controlling the direction of spending the time allocated for work is an important function that should be implemented by the management of the business entity, since this will allow for maximum use of working time.

You can analyze the results of the calculations and draw conclusions about what measures should be taken to ensure that the coefficient increases in the future by finding answers to the following questions:

This questionnaire allows management to have a clear picture of where a team of employees' working time is spent and how productive these hours are, as well as where they were spent when the work process was not carried out.

Based on this data, you can develop a strategy that will increase your time utilization rate. Of course, it is not possible to achieve the use of the maximum possible working time fund, but we must strive to increase the indicator. To do this, it is necessary to correctly determine a set of measures to prevent loss of working time. It may be worth upgrading the skills of workers, and perhaps optimizing the work process to reduce the number of natural downtimes.

Thus, the above coefficient allows us to determine the amount of working time that employees spent on performing their duties. The main task that confronts management after calculating it is to maximize it, as well as reduce such an indicator as the coefficient of lost working time.

If an employer has to pay its employees for overtime hours worked, or work on weekends, or the specifics of its activities are such that it requires the use of shift schedule, a tariff system of remuneration should be used. With this system, various tariff rates are used, including hourly rates.

What is an hourly tariff rate and how is it calculated? This is discussed further in our article.

Tariff rate

According to Art. 129 of the Labor Code of the Russian Federation, a tariff rate is a fixed amount of remuneration for performing certain work within a unit of time, excluding compensation, incentives and social payments employee. Tariff rates can be calculated per month, day, or hour.

The monthly tariff rate (or salary) does not depend on the number of working days or hours in a particular month - the salary is always calculated in the amount of the salary if all working days of the month are fully worked. Moreover, it does not matter that there may be more working days in one month than in another, this does not affect the amount of earnings.

The daily tariff rate is applied if the length of the working day is always the same, but the number of working days in a month differs from the established norms.

An hourly rate may be needed when calculating payment for hours worked is required, namely:

• to calculate earnings with a shift work schedule and summarized recording of working hours,
• to calculate wages for overtime work,
• for pay for night work,
• to calculate wages on weekends and holidays,
• to pay for work in harmful and dangerous conditions.

Hourly tariff rate: how to calculate

The cost of one hour of employee work is usually calculated in one of the following ways:

1. The employee's monthly salary is divided by the standard working hours per month indicated in the production calendar.
2. First, the average monthly number of working hours is determined: the norm of working hours for the year (according to production calendar) is divided into 12 months. Then, the employee’s monthly salary is divided by the resulting number.

The first calculation option has a significant drawback - the hourly tariff rate will be different in each month. When calculating using the second method, the rate will be the same for any month during the year. Let's look at this with examples.

Calculation method 1

The monthly salary of an employee is 40,000 rubles. The standard working time in March 2017, according to the production calendar, is 175 hours. In fact, he worked 183 hours, that is, overtime is 8 hours (183 - 175).

First, let's calculate the hourly tariff rate in March: 40,000 rubles. : 175 hours = 228.57 rub. per hour

At overtime work the first 2 hours are paid at one and a half times the rate, and the rest at double (Article 152 of the Labor Code of the Russian Federation), that is, out of 8 overtime hours worked, 2 hours will be paid with a coefficient of 1.5, and the remaining 6 hours - with a coefficient of 2:

(228.57 rubles x 2 hours x 1.5)+(228.57 rubles x 6 hours x 2) = 3428.55 rubles.

The total salary for March will be: 40,000 rubles. + 3428.55 rub. = 43,428.55 rub.

Let's say that the same employee worked 168 hours in April 2017. The April working time norm is 160 hours, that is, overtime is again 8 hours.

Hourly tariff rate for April: 40,000 rubles. : 160 hours = 250.00 rub. per hour

We will charge processing fees:

(RUB 250.00 x 2 hours x 1.5)+(RUB 250.00 x 6 hours x 2) = RUB 3,750.00

Salary for April: 40,000 rubles. + 3750.00 rub. = 43,750.00 rub.

From these examples it is clear that with equal processing, its payment in months with different working hours will be different.

Calculation method 2

Let's take the conditions of the previous example and calculate the employee's salary for March and April depending on the average monthly number of working hours. The annual standard of working time in 2017 is 1973.0 hours.

Let's calculate the employee's hourly wage rate in 2017:

40,000 rub. : (1973.0 hours: 12 months) = 40,000 rub. : 164.4 hours per month = 243.41 rub. per hour

Processing in March: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

Salary for March: 40,000 rubles. + 3651.15 rub. = 43,651.15 rub.

Processing in April: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

Salary for April: 40,000 rubles. + 3651.15 rub. = 43,651.15 rub.

This method can be called more fair, since workers’ earnings depend only on the time they actually worked.

What the hourly wage rate should be at an enterprise, how to calculate it - each employer decides independently. Having chosen a method for calculating the tariff rate, you should definitely fix it in the regulations on remuneration.