Wage differentiation. Experience in organizing differentiated wages in an institution providing medical services to the population

In all developed and developing countries there is a wage differentiation. The same work in one area of ​​activity can be rewarded differently, and the amount of payment depends on a number of factors. The level of remuneration is directly affected by the size of the company and the place it occupies in the market, the number of personnel, management style and dozens of other parameters. The level of wages is directly affected by competition in the industry and the need for qualified specialists in the labor market. What explains wage differentiation in the first place? What determines the differentiation of earnings?

Why do pay differences occur?

According to modern theories of personnel management, wage differentiation is the conscious setting of remuneration for work at different levels, taking into account specific factors. This means inequality in pay that occurs both within the same enterprise and across different organizations in the same industry. Differentiation arose as a mechanism for assessing labor productivity; it is determined by work efficiency.

A number of parameters influence the formation of the payment level:

• Employee qualifications. The work of a highly qualified specialist is paid higher than the work of his colleague who has only a secondary vocational education.
• Quantity and quality of work performed. Different employees have different performance levels, level of motivation, attentiveness and other qualities that affect the effectiveness of the work process.
• Degree of responsibility for the work performed. Managerial personnel at all levels receive more than ordinary employees, as they are responsible for the results of their work.
• Working conditions. For example, employees are paid more for similar work performed in harsh climate conditions.

Also, wage differentiation can be territorial, sectoral, it is influenced by the general demand for the profession and the standard of living in the region, as well as the ratio of supply and demand in the labor market.

Differentiation in the Labor Code of the Russian Federation

The Russian Labor Code also contains the concept of pay differentiation, but legally it applies only to tariff payment systems. It includes tariff rates, official salaries and coefficients that affect payroll. Differentiation differentiates the remuneration of employees of different categories, this allows the employer and employee to reach an agreement when drawing up an employment contract.

Differentiation must meet a number of mandatory requirements:

• Objectivity. Differences in wages must be explained by objective criteria for assessing labor costs.
• Clarity for workers and employers. Clear criteria prevent conflict situations and labor disputes.
• Transparency for control. Representatives of the labor inspectorate can check the fairness of wages in accordance with the objective data of employees.
• Social protection of the employee. The differentiation prescribed in the Labor Code makes it possible to avoid underestimating an employee’s salary and infringing on his interests.

The situation on the labor market is constantly changing, but differences in employee earnings will always exist, since they are determined by objective evaluation criteria. However, wage differentiation must be fair, so salaries and tariff rates are calculated based on dozens of criteria. If an employee is dissatisfied with the level of pay, he can try to change the terms of cooperation with the employer and prove that his work is worth more.

In the economy, there is differentiation of wages by individual, type of activity, country and region, which is explained by a number of reasons:

• 1) Heterogeneity of workers (differences in gender and race, age and experience, abilities and qualifications, attitude to work and risk).
• 2) Difference between works based on attractiveness.
• 3) Imperfect competition in labor markets.

Heterogeneity of workers. Pay disparities by gender and race are reflected in lower pay for women and workers of color. Some explain this by their lower productivity, others by discrimination against this category of workers in the labor market. The wages of workers also depend on their age. For manual workers, wages are highest at the age of 30-40, when the greatest physical productivity is observed. For knowledge workers, wages increase with age and continue until retirement, reflecting increased productivity as work experience increases. Higher employee abilities imply a higher level of remuneration, as well as higher qualifications of the employee acquired in the process of education and training.

High wages are compensation for giving up current earnings in favor of training. Different individuals make different choices between work and free time. Some people prefer to work two jobs, while others do not want to work and live on a minimum social benefit. Consequently, everyone has the opportunity to determine the amount of working time themselves and, accordingly, regulate the level of their income.

Professions differ in the degree of risk and accordingly differ in the level of income. Some people prefer a secure job and earn a limited income. Others prefer risky jobs in order to earn a higher income. Thus, all workers are heterogeneous in composition and form a number of non-competing groups with a certain level of earnings. Moreover, each of these groups may include one or more professions, i.e. in this case, wages are differentiated by type of work that can be performed by a limited number of workers. For example, a surgeon does not compete with a teacher, and a teacher does not compete with a salesperson.

This is explained by the limited supply of workers who have the ability to become surgeons, as well as those who want and have the opportunity to obtain higher education in order, for example, to become a teacher, i.e. give up current income in favor of future ones. Consequently, the demand for more capable workers will be much higher than the supply of these workers. This can be reflected in the graph (Fig. 1.). The top graph is a reflection of the demand and supply of labor for highly skilled workers or workers with unique abilities. The demand for the labor of such workers is quite high, and the quantity (supply of labor) is limited, which leads to high wages (pop stars, modeling, sports).

The opposite situation is reflected in the lower graph: the demand for low-skilled labor is low, and the number of workers (labor supply) offering such labor services is quite high, therefore, the wage rate for such workers is low (the labor of auxiliary workers in the factory).

Fig.1.

Differences in work based on attractiveness. Non-monetary factors (working conditions, work safety, occupational diseases, etc.) play a significant role here. In this case, wage differentiation arises for certain types of work in which workers of the same non-competing group with the same qualifications are employed. For example, school graduates can choose the profession of an employee or go to work in construction. The salary of a builder will be higher than the salary of an employee, because... This is where non-monetary factors begin to influence the wage rate. The job of a clerical worker is more attractive than that of a construction worker, so in order to hire construction workers it is necessary to pay a higher wage level than the clerical workers receive to compensate for the unattractive working conditions. Such wage differences are called equalizing (compensating) wage differences.

Let us consider in more detail compensating differences using the example of such a non-monetary factor as labor safety. A higher level of labor safety corresponds to a higher level of wages, other things being equal (level of education, mental development, experience and entrepreneurship). Let's illustrate this on the graph (Fig. 2.). Let's construct curves U1 and U2 “wages - security”. The convexity of these curves indicates an increase in costs as the level of security increases. U1 is the indifference curve of Ruslan and Marina, who, other things being equal, have the same level of qualifications. U2 is the indifference curve of Vladislav and Sophia, who have a higher level of qualifications than Ruslan and Marina. Vladislav and Ruslan will prefer a higher level of wages at a high level of risk, and Marina and Sofya will prefer a lower level of wages at a lower level of risk. With a higher level of qualifications, Sophia’s salary will be lower than Ruslan’s, because Ruslan is very risk-averse, and Sofya prefers safe working conditions, however, Vladislav’s salary will be higher because he has higher qualifications.

Fig.2.

Ensuring safety requires corresponding costs for safety measures (for example, installing air purifying filters). Employers can offset these costs by investing in the price of products or by reducing workers' wages. By covering additional costs by increasing product prices, manufacturers will lose some of their customers. Therefore, they will prefer to reduce workers' salaries. But not all workers will agree to these conditions; only some of them are ready to give up safer working conditions, but have the same level of wages. The optimal level of safety will be determined by comparing the benefits and costs of these measures. An employer, setting a lower salary, will be interested in increasing the level of labor safety only if employees value it higher than their costs (wage reduction).

Imperfect competition in labor markets. Deviations from competition in the form of different restrictions on mobility help explain differences in wages for the same jobs. Geographical mobility of workers is quite limited. This is due to the reluctance to change one’s life, habits, fear of the new, loss of certain guarantees (seniority, pension rights). Institutional mobility restrictions are restrictions on hiring workers without a union card or an academic degree. The sociological limitation on mobility manifests itself in lower wages for foreign citizens than for citizens of this country. All of these factors contribute to differences in pay for the same job in different parts of the country.

Wage differentiation across countries and regions is determined by differences in labor productivity caused by differences in technology, availability of production factors, level of education of the population and the level of development of science and technology.

Conclusion

So, wages are remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation payments. Employee remuneration is fundamentally an economic category. Modern economic categories are characterized by a view of wages as the price of labor. Considering the important social significance of wages and its influence on social processes, it is necessary to talk about wages as a socio-economic category. The legal aspect of the socio-economic category “wages” reflects the compensated nature of the labor relationship.

Unlike economists, legal scholars operate with the concept of wages in the narrow sense of the word, meaning payment for the performance of a labor function, i.e. work under an employment contract. The law mainly addresses the formal side of remuneration without affecting its socio-economic essence; law considers wages as an element of the labor relationship. In the literature, there is a dual understanding of the wage structure. Some include wages in the narrow sense: basic and additional parts. Others believe that the courts should also include additional (indirect) payments, which to a certain extent help stimulate the employee’s work and improve well-being. It seems that in the case of a strict approach to understanding this issue, the first point of view should be considered more correct. This position is determined by the very content of such a category as wages (it is guaranteed in nature and is determined by a certain system).

Having examined the existing systems and forms of remuneration, it is worth noting many good aspects and obvious advantages. But in order to more fully satisfy personal and social needs, solve the problem of increasing production efficiency, and the competitiveness of manufactured products, enterprise employees need to be placed in conditions that will encourage them to build up highly efficient equipment and improve the use of production resources. For this purpose, it is advisable to build a mechanism of material incentives on scientifically based criteria for assessing the activities of an enterprise and structural divisions. We are talking about the need to use indicators that reflect the final economic result of the work of each member of the team. Currently, in the field of remuneration, a situation has developed that is characterized by a complete discrepancy between the previously proclaimed principles and reality. Their material well-being is not only not connected with the efficiency of production, the social usefulness of the products produced, but even with the volume of products produced. Therefore, the first step towards improving remuneration should be a change in the mechanism for forming remuneration for their labor at the enterprise.

The immediate goals of state policy in the field of organizing wages are:

• · wage reform;
• · increasing the minimum wage to the subsistence level;
• · change in tax policy - reduction of taxation on producers; · strengthening the role of social partnership; improving the work of the information service.

An analysis of the situation in the country with wages indicates extremely imperfect methods of regulating them using both contractual mechanisms and government (regulatory, tax and budgetary) methods. The Russian economy has many imperfections, including a poorly developed labor market. Recently, there have been significant differences between the income levels of the population. This trend has a negative impact on the well-being of people, on the country's economy, and on the international status of the Russian Federation.

Social processes in modern Russia are complex and often contradictory. The positive trends in stabilizing the standard of living of the population, observed in the last four years, have not yet allowed (after 15 years of reforms) to reach even the fairly low pre-reform level of income of the population. The formation of a wage system in Russia that meets the new realities was “mothballed” at the stage of its transit (transitional) forms, which are poorly adapted to market mechanisms.

The main condition for carrying out economic and social reforms is their systematic nature. Numerous facts indicate that, for example, it is impossible to reform the income system or the labor market regulation system, leaving it in a “frozen form”, without bringing the wage system to a civilized form. In conditions of catastrophically high polarization (differentiation) of population incomes, it is important, using the experience of Western European countries, to form and implement market mechanisms for equalizing and redistributing incomes, to abandon archaic average methods for assessing the state and dynamics of population incomes. One of the most significant barriers to the emerging economic recovery remains the shortage of well-paid jobs. A significant revision of state and local employment and income regulation policies and the formation of clear guidelines for employers are required. We need a state program for regulating wages to motivate Russians to work creatively and efficiently. In order to reduce wage differentials, government intervention should be moderate.

I believe that this situation in the Russian labor market creates an unfavorable environment in the field of labor morale, that is, workers often lose interest in work. In my opinion, this issue will remain open for a long time, so it requires further study.

Differentiation of wages is a consequence of the implementation of the principle of equal pay for equal work, since the cost of labor is determined by various factors, their consideration when paying for labor results leads to wage differentiation.

With the transition to a market economy, wage differentiation has increased. The growing stratification of society is especially painful. The wage gap between the top 10% and the bottom 10% of workers has widened since 1991, when there was still government wage regulation.

The unified tariff schedule was the final stage in improving the tariff system of remuneration, carried out by several generations of Trudoviks over four decades.

The Unified Tariff Schedule for public sector workers in Russia, approved in 1992, provides for 18 categories, each of which has its own tariff coefficient. With the help of the new tariff scale, remuneration depending on the complexity and qualifications of workers has become more systematic.

In the conditions of market relations, individual enterprises began to introduce new systems of remuneration for managers.

Thus, in a number of enterprises in the construction complex, agriculture, and motor transport, the salaries of managers are directly dependent on their average level among employees of the enterprises.

In conditions of rising prices at agricultural and construction materials enterprises, it is advisable to use natural indicators more widely in bonuses. Thus, at some enterprises producing construction materials, the salaries of managers with the transition to the market were made directly dependent on the increase in the volume of production in physical terms, its quality and deliveries under contracts, which immediately affected their activities.

At some factories, the salaries of managers are directly dependent on the level of material well-being of the teams they manage. The CEO's salary increases by 5 percent for every percent increase in the pay of all employees, and decreases for decreases. Directors of complexes have the same ratio. At the level of subcomplexes the ratio is 3:1, and at the level of the productive cycle it is 1.5:1. Some enterprises have abandoned guaranteed remuneration for their activities. Top managers are paid based on their share of the income generated by the workforce under their leadership.

In countries with developed market economies, the remuneration of senior managers includes so-called remuneration packages, which usually consist of salaries, bonuses, profit sharing systems, equity capital, as well as various benefits and privileges that emphasize the high status of employees of this management level .

The income of middle managers, as a rule, is almost 2.5 times higher than that of workers, and this gap has been widening in recent years, partly due to the fact that firms organize a real “hunt” for competent and promising managers and specialists, attracting them with higher salaries. salaries. Top managers usually receive compensation for their work that is 3-5, and sometimes many tens of times higher than ordinary employees in production and management.

Material incentives for managers are associated primarily with profit maximization indicators, which have a higher priority than gross sales. This indicator* is still considered to reflect the final result of the economic activities of managers, in accordance with which their bonuses are organized. Bonuses account for a fairly significant portion of income: for chief executives and chairmen of the board of directors, 25-35%* for the general manager of a department with a turnover of about $500 million. " 20-25%, for the manager of a department with a turnover of 150 million dollars - 15%, for the head of the department of the general directorate - 10-15%: for the manager of a plant, regional sales office, auditor - 7.5%. Together with salaries they amount to quite substantial amounts.

Bonuses to managers can be paid either in cash or in company shares, and most often in a mixed form in varying proportions. Most of the income of senior managers is realized in the form of large blocks of shares in their company. Often shares included in the bonus are not issued immediately. This is done in order to “tie” the manager to the company, since if he leaves it, he loses the right to receive the remaining unpaid bonus.

In individual firms, in organizations capable of self-renewal, rewards are used to encourage innovation. These increasingly include shareholdings for successful future activities or some measures that ensure a certain percentage of income from a new product or new type of business.

However, according to some management specialists, when assessing the work of managers, it is not enough to take into account the results of economic activity. For example, Walter Wriston believes that it would be important to assess how capable key managers are of managing people. Therefore, part of the evaluation of managers is based on the results of a survey of their subordinates. In particular, the calculation of their bonuses depends on this.

In the context of the transition to market relations, in order to solve the problem of increasing production efficiency and the competitiveness of manufactured products, the main form of remuneration for managers and specialists should be a contract system. Therefore, the role of the collective agreement is growing.

To achieve high final results, it is advisable to build wages for managers, specialists, and workers in a market economy on the following principles.

Firstly, the main criterion for differentiation of wages among enterprises and workers should be the final result of their labor. Wages should be increased only in proportion to the growth of the final results of the team’s work.

Secondly, it is necessary to ensure faster growth in labor productivity compared to wage growth, since this is an indispensable condition for the normal development of production and productive forces.

Thirdly, it is advisable to combine individual and collective interest and responsibility in the results of work.

Fourthly, the remuneration mechanism should stimulate the improvement of workers' qualifications and take into account working conditions.

Fifthly, remuneration systems should be simple and understandable to all employees.

When choosing a remuneration system, it is advisable to take into account the form of ownership, the size of the enterprise, its structure, the nature of the products (services) produced, as well as the characteristics of the values ​​and goals dominant in the team. In this case, it is necessary, first of all, to keep in mind the functional responsibilities of managers. Their main task is to ensure a steady increase in the volume of production (services) with high-quality products with minimal expenditure of resources based on the acceleration of scientific and technological progress and the use of best practices. The focus of attention of managers should be on issues of social development of the team, working and living conditions of employees.

In addition, when deciding wage issues, you need to keep in mind the following four factors:

¾ financial position of the enterprise;

¾ cost of living level;

¾ the level of wages paid by competitors for the same work;

¾ framework of state regulation in this area.

In practice, two forms of remuneration are used - piecework and time-based, as well as many systems. The first is based on determining piece rates, taking into account the type of work performed and the tariff rate of the first category. Piece-rate wages for workers are based on remuneration in direct proportion to its results, expressed in products produced, or operations performed.

With a time-based form of remuneration, earnings depend on the category of the worker and the number of hours worked. The use of time-based wages can stimulate highly efficient work only if there are standardized tasks, i.e. Time wages must be paid subject to the completion of a specified amount of work or the production of a certain quantity of high-quality products.

Currently, purely piecework and time-based wages are used extremely rarely. Existing remuneration methods are based on the use of different bonus systems. At the same time, bonus indicators, as a rule, are achievements or exceeding the daily norm of production, service, combination of various types of activities, level of qualifications, as well as working conditions.

Remuneration systems must be constantly evolving. It is advisable for the enterprise administration, together with the trade union organization, to systematically evaluate the effectiveness of funds for wages.

Like every businessman and practical man, Taylor recognized that good economic results could not be achieved through management based on altruism and philanthropy. The key to success lies in the principles of reasonable egoism. Anyone who wants to work well must receive well. But no entrepreneur or manager will simply pay money. He will agree to add 30 or 60% to your salary if your output increases by 100%. The remainder will be used to pay for business risk and improvements required in any labor rationalization.

An advanced worker will not want to work next to a lazy neighbor and receive the same amount as him. He will demand higher payment and he will be right. Therefore, it is necessary to create suitable conditions for it: timely provision of raw materials, tools and technical documentation, supply of parts without delay, training of professional skills, installation of a managerial and competent administrator. In addition, it is necessary to build a system of remuneration for the employee in such a way that he is punished for defects and intentional mistakes, for working with lukewarmness, and for excellent work he is additionally rewarded. Today this is a truism, but a hundred years ago the invention of the differential payment system was a big step forward.

The basic principle of the differential system was: those lagging behind are fined, those at the forefront are rewarded, and those in the middle receive their quota. In other words, if a person fulfilled the production norm (lesson-task) 100%, then he received a regular salary. If he overfulfilled by 101 - 120%, he received a bonus. And if he did not fulfill the norm, he was deprived of bonuses: the corresponding share was deducted from his salary.

Why did Taylor decide to change the old payment system? What was bad about it? The main problems that arose when using it were as follows:

1) workers were paid for their official position, but not for individual abilities (energy, hard work, skills), in other words, a person’s presence at work was paid, and not his labor contribution;

2) remuneration depended not on the worker himself, but on the desire of the administration;

3) lazy and conscientious workers were paid equally, thereby legalizing and institutionalizing the equalizing principle;

4) the administration lowered prices uncontrollably, and workers responded by limiting productivity;

5) for the worker, the most important thing was the guarantee of maintaining wages, and not the amount of work performed;

6) the workers were not interested in the losses of the enterprise, the administration wasn't interested in studying actual task completion time;

7) there was no interested cooperation between entrepreneurs and workers.

And before Taylor, attempts were made to introduce wage differentiation. The Towne Project, based on group action, and the Halsey Plan, based on individual interests, both attempted to smooth out the antagonism of the parties over the question of sharing the profits resulting from increased productivity, and both represented only a temporary compromise. Taylor made another attempt to solve the problem. On the one hand, he relied on the achievements of his predecessors, being the last stone of the building being erected, and on the other, he put forward something completely new, opening another page in the history of American management. Taylor considered the differential system itself to be less important than the scientific method of its purpose. The latter circumstance required the creation of a special department. After the introduction of such a system, which, according to the plan of its creator, should convince workers that the management has firmly decided to reward only good work, and not any work (and the results of its application should reveal the benefits of close cooperation between the two parties), it ceases to be necessary , although the department itself retains its importance. One of the most important duties of management and the function of the new department is to determine exactly how much time the worker must spend at full effort to fulfill the daily quota. Since the workers spent the maximum of their strength in order to earn a sufficient income, any possibility of forcing them to use more effort when prices fell disappeared. The sharp increase in labor intensity to a certain extent served as a guarantee against the administration lowering wages. Taylor believed that the solution to the wage problem could be simply by establishing the exact time of production. A distinctive feature of his approach is an attempt to establish a direct relationship between the amount of payment and the worker’s output.

For the methodology for determining the rate of production and load on a person, the following experiment by Taylor at the Bethlehem Company can serve as an example. His assistants, Gillespie and Wall, selected the 10 strongest emigrants from low-wage workers. At the usual rate of 13 tons, they made them load 75 tons. Even after the first trolley, the workers looked exhausted. Additional examinations led to the conclusion that 75 tons is the maximum, theoretically permissible limit. Of the given value, engineers took 40% for rest and established an acceptable norm for first-class loaders - 45 tons per day. Finding volunteers for the next series of experiments turned out to be extremely difficult. Of the 40 invited, only 3 turned out to be truly “first-class”, 10 were close to normal, and the rest could not withstand the stress after 2-3 days. Although Gillespie and Wall were not very experienced specialists, Taylor believed them and made this the norm for workers throughout the plant.

Taylor did not consider economic incentives to be the only and universal means of solving the problem of motivation. He rejected the old payment system precisely because it exaggerated the role of money in stimulating behavior. Its creators called the perfect remuneration scheme a practical solution not only to motivation problems, but also to all management issues. However, life showed that the salary increase did not serve as a positive incentive, since after it the prices were immediately reduced. The essence of the problem, according to Taylor, was not so much an increase in wages, but rather a guarantee against lowering prices and maintaining high wages. Such a guarantee could be provided not by a partial reform of management, but by a radical transformation of its entire mechanism, in which this or that payment scheme was only one of the elements of subordinate importance. With equal justification, any other element could act as a motivational factor (which in fact was the case), since they are all aimed at stimulating the worker. Thus, the lesson system and the division of the labor process into separate operations made it possible to more successfully plan all areas of production, control execution and at the same time stimulate the worker.

In addition to the indicators of supply and demand in the labor market, the theory of remuneration identifies other factors influencing wages . Among them:

• quantity and quality of labor;
• labor qualifications;
• working conditions;
• type of work activity;
• the cost of living;
• minimum wage as the main type of social guarantees;
• wage policy at the enterprise, etc.

All these factors create a certain differentiation of wages between specific employees or their separate groups . In practice, there are sectoral, territorial differentiation, differentiation by categories of personnel and working conditions, and professional differentiation.

Territorial and sectoral differentiation of wages depend mainly on the territorial and sectoral structure of the economy of a given country.

Differentiation of wages by personnel categories arises when dividing workers into categories that take into account the degree of responsibility of the work performed and the position held.

Leaders include employees holding positions of heads of organizations, structural divisions and their deputies, managers, managers, chairmen, captains, chief accountants and engineers, foremen, etc.

Specialists include workers engaged in work that, as a rule, require higher or secondary vocational education: engineers, doctors, teachers, economists, dispatchers, mechanics, psychologists, etc. Specialists also include assistants and assistants of the named types of specialists.

Other employees - these are workers who prepare and prepare documentation, accounting and control, and housekeeping services.

Workers include persons directly involved in the process of creating wealth, as well as those engaged in repairs, moving goods, transporting passengers, providing material services, etc.

However, the main type of differentiation is the differentiation of the level of remuneration according to the criteria of productivity and labor efficiency - as a way to implement the incentive function of remuneration. The purpose of such differentiation is to establish a relative level of wages depending on the quantity, quality and results of labor, thus motivating workers to perform effective, productive work.

Differentiated wages personnel of the enterprise (organization), stimulating work activity, must meet the following requirements :

• be personified (personal);
• be based on objective criteria for assessing employee labor costs;
• be understandable to the employee;
• do not burden document flow;
• be transparent for control;
• stimulate improvement in the quality of employee work;
• contribute to the social protection of the employee.

The main tool for differentiation of wages is the tariff system . It includes a set of standards - tariff rates, tariff schedules, tariff-qualification reference books, regional coefficients, various kinds of allowances and additional payments of a tariff nature, which are intended for use in setting rates and salaries for employees and in determining the amount of their remuneration for work performed.

A practical example is the Unified Tariff Schedule (ETC) of the Russian Federation, which has been used to pay workers financed from budgets of all levels since 1992. to 2008

A schematic diagram of the formation of wages on a tariff basis is presented in Figure 1.

To differentiate the amount of remuneration for employees, salary schemes and staffing schedules are used.

Salary Schemes - this is a form of regulation of employee salaries depending on the value of certain indicators of the enterprise’s activity and its size. It was inherent in an administrative-planned economy, when the salaries of managers, specialists and other employees were set centrally.

Currently, salary schemes are used for state and municipal enterprises. At enterprises in the private sector of the economy, salaries of employees are set on the basis of staffing schedules.

Remuneration for the work of managers, their deputies and chief accountants of organizations financed from the federal budget (budget of a constituent entity of the Russian Federation, local budget) is made in the manner and amount determined by the Government of the Russian Federation (state authority of a constituent entity of the Russian Federation, local government body). For other organizations, the work of their managers, deputy managers and chief accountants is paid in the amount agreed upon by the parties to the employment contract.

In order to compensate for the increase in the cost of subsistence in areas with unfavorable geographic and climatic conditions, the state establishes regional coefficients by which the calculated value of the tariff part of wages is increased. Regional coefficients are differentiated for different regions (districts) of the country in the range from 1.1 to 2.0. The more unfavorable the geographical and climatic conditions are, the higher the regional coefficient.

At enterprises, in addition to factory tariff systems, differentiation of payment according to the complexity of work is carried out using coefficients. Extreme differences in wages can be determined (the head of an enterprise is a 1st category worker). Between the extreme categories, intermediate categories are established, which cover workers of all positions.

In practice, the number of ranks used in factory tariff systems varies from 6 to 26. In each of the ranks, sometimes a salary “fork” is established - the minimum and maximum value within each rank, which, according to experts, seems preferable.

Depending on the various working conditions, enterprises also use a variety of additional payments and allowances to the tariff part of wages. They pursue the goal of a more complete assessment of the characteristics of work, its intensity, severity, danger, importance, urgency and other conditions.

A number of additional payments and allowances are mandatory for use in enterprises of all forms of ownership. Their payment is guaranteed by the state and established by the Labor Code. Other additional payments and allowances are applied in certain areas of employment. In most cases, these additional payments are also mandatory, but their specific amounts are negotiated directly at the enterprise itself.

Bonuses are incentive payments for achieving certain performance indicators . They can be part of some wage systems, such as time-bonus, piece-bonus, piece-progressive, indirect-piece, lump sum. All issues related to bonuses must be reflected in bonus provisions, which are developed for the enterprise and its individual divisions and approved by the head of the enterprise.

Let us note that in addition to the above-mentioned systems, a non-tariff system, a floating salary system, a commission-based remuneration system, etc. can be used to remunerate employees in an organization. in all methods of incentive remuneration, its size should depend on two factors :

• the initial wage rate - prices per unit of work performed for piecework types of remuneration, hourly (daily, monthly) wage rates for low-skilled workers for time-based types of remuneration. Therefore, the problem of the level of wages is determined primarily by decisions on its initial value;
• justified differentiation of wages between workers of lower and higher qualifications. Here the principle of social justice comes to the fore.

These two conditions should form the basis of the company's wage policy. There are no restrictions on the creative search for ways to pay for labor on a tariff-free basis. Therefore, a large number of methods have appeared in this area, which are sometimes unique. Moreover, at one enterprise you can find different methods of remuneration in different departments.

The main thing in deciding whether to adopt one or another method of remuneration at an enterprise (in a division) is to :

• firstly, build a wage system in strict accordance with current legislation;
• secondly, take into account as much as possible the peculiarities of the organization of labor and production, the characteristics of the products produced, the work, the services provided, the characteristics of the composition and structure of the personnel;
• thirdly, introduce a remuneration system only on the basis of a developed project for organizing remuneration, in which, after a design study of all issues of organizing remuneration, provide, if the need arises, for its experimental verification with subsequent adjustment;
• fourthly, to involve personnel in this work through a broad discussion of proposed projects and encouraging enterprise employees for active participation in the development and introduction of new methods of remuneration.

So, wages are not only payment for the results of labor. The role of wages is expressed in its stimulating effect on a person: the amount of payment, the payment procedure and the elements of the organization usually develop a person’s personal interest in work and motivate him to perform productive, effective work.

Wage differentiation involves establishing the necessary differences in wages depending on its complexity (qualification), intensity, areas of application and working conditions.