2.2 Wage regulation in a market economy
In the mechanism of wage regulation special role play measures state influence. The transition to a market economy led to new approaches to the organization and regulation of wages. There is a radical change in the entire system of social relations based on changes in the economic and political conditions of the existence of society. With regard to relations regarding remuneration for work, this means a transition from distribution according to work to distribution according to the price of labor to a model of organizing wages that meets the idea of a market mechanism for its regulation. New regulators of wages are being formed, the functions of the main economic entities in resolving issues of wage determination are changing. The mechanism of market regulation of wages includes the following elements.
A multi-level collective bargaining system with the use of multi-stage negotiation processes makes it possible to adequately reflect the entire range of economic, political, and social interests of certain groups of employers and employees when setting wage conditions.
The system for ensuring minimum guarantees in the field of wages and protecting wages from negative phenomena market economy is the starting point for determining the degree of increase in the lower limits of wages and an obstacle to their reduction. It ensures the timeliness of payment and maintenance of the purchasing power of wages, acts as a guarantor of a certain level of personal consumption of workers and their families.
The tax system for regulating wages as part of individual incomes and (in some cases) as part of the employer's labor costs contributes to the rationalization of wage ratios established during the negotiation process and reduces the possibility of distortions in wage levels under the influence of the shortage of certain professions in the market labor.
The information system provides information for analyzing the level and dynamics of wages, other employer labor costs, gives a real idea of wages as the price of labor, demonstrates the relationship between changes in wages and a quantitative change in the factors that determine it.
The functions of the state are reduced to providing the best conditions for the operation of the entire mechanism of the market organization of wages, to intervening in the operation of this mechanism in order to make the necessary adjustments to it when the emerging trends become negative for society.
The legal basis for regulating wages in our country is Labor Code Russian Federation, Civil Code of the Russian Federation, tax code Russian Federation, the Criminal Code of the Russian Federation, as well as laws adopted on various aspects of social and labor relations. Their main provisions are reflected in regional laws and regulations and regulations.
At the federal level state regulation wages is directly related to the current system of legislation. At the regional level, state regulation of wages is reflected in the regulatory legal acts adopted at the level of subjects of the Federation and municipalities. At the level of organizations and enterprises, there are local regulations on remuneration (Regulations on payment and bonuses to employees, regulations on personnel, tariff scales, collective agreements, etc.), developed taking into account the provisions of regulatory documents of the highest levels of management.
The state uses measures of direct and indirect regulation of wages and incomes. Direct regulation measures include:
Establishment of a guaranteed minimum size wages.
Establishment of the order of indexation of wages with the growth of consumer prices.
Determination of the procedure for remuneration of employees of federal state institutions, employees of state institutions of the constituent entities of the Russian Federation and municipalities.
Establishment of minimum and increased amounts of surcharges and allowances for wages.
Measures of indirect regulation of income and wages include:
Control over the issue of money, inflation and exchange rate.
Setting tax rates individuals, rates of deductions to state non-budgetary funds (single social tax), rates of deductions for compulsory social insurance against occupational diseases and industrial accidents.
Development of tariff-qualification reference books for workers and employees.
The Labor Code of the Russian Federation establishes the main state guarantees for the remuneration of employees, which include:
the minimum wage in Russian Federation;
measures to ensure an increase in the level of the real content of wages;
limiting the list of grounds and amounts of deductions from wages by order of the employer, as well as the amount of taxation of income from wages;
limitation of wages in kind;
ensuring that the employee receives wages in the event of termination of the employer's activities and its insolvency in accordance with federal laws;
state supervision and control over the full and timely payment of wages and the implementation of state guarantees for wages;
responsibility of employers for violation of the requirements established by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements;
terms and order of payment of wages.
Analysis and accounting of wages
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INTRODUCTION
1.1 Dynamics of income and expenditures of the population
1.2 Basic functions of wages
1.3 Wage regulation in a market economy
2 FORMS, SYSTEMS AND TYPES OF WAGES
2.1 Tariff wage system
2.2 Tariff-free wage system
2.3 Factors affecting wages
Conclusion
Bibliography
INTRODUCTION
In the volume of incomes of the population, which determine, in combination with the level of prices for goods and services, the standard of living, the main place is occupied by wages.
The provisions on its essence and economic content are one of the most fundamental issues of economic theory, which is considered in the course of the same name.
Wages are an element of the employee's income, a form of economic realization of the right of ownership to the labor resource belonging to him. The employer makes a demand for a certain amount of labor resource that has certain qualitative characteristics.
Employees are the owners of the labor resource, the number and professional and qualification characteristics of which form the supply on the labor market.
The market price of a unit of labor is the wage rate that determines the level of remuneration. This element does not take into account individual differences in the employee's abilities, their physical strength and endurance, etc. Therefore, another element is distinguished in the salary structure - the variable part (surcharges, compensations, allowances, bonuses).
In a market economy, a number of market and non-market factors affect the amount of wages, as a result of which a certain level of remuneration is formed. Factors affecting the amount of wages of an individual employee:
1. Hours worked.
2. Qualification of the worker.
3. Working conditions.
4. Individual abilities and qualities.
5. Participation in collective work.
6. Market conditions.
Several market models for the formation of specific wage rates are known: the competition model, the monopsony model (monopoly of one buyer), the model taking into account the action of trade unions, the model of bilateral monopoly.
The mechanism of formation of a certain level of wage rates in the labor market is subject to the general patterns of interaction between supply and demand for goods of any kind. In relation to the product "labor force, this pattern manifests itself as follows: the demand for workers of a certain qualification with low wage rates is higher than for workers of the same qualification with high rates. Such a relationship is called the law of demand. The law of supply, in turn, states that the number there are fewer applicants for a job of a certain qualification and agreeing to low rates than the number of applicants for high wage rates with the same qualification.At the point of intersection of the demand and supply curves, the equilibrium wage rate (3p) and the equilibrium level of employment of this type of labor (Tr) are determined.
This means that at the wage rate 3p and the number of employees Tp employed, supply is equal to demand, or otherwise: the number of workers that entrepreneurs want to hire corresponds to the number of workers who agree to work on the proposed wage conditions.
The considered dependencies are inherent in the competition model, which is characterized by the following features:
1. Many enterprises compete with each other in hiring workers for a certain type of work.
2. A large number of job seekers who have the same specialty and equal qualifications offer their work independently of each other.
3. Neither enterprise nor job seekers do not exercise control over the market wage rate and do not dictate its level.
The specific value of the wage rate in the country is also influenced by such factors as the level of technology, technology and organization of production, the availability of own natural resources, the attitude of people to work, the effectiveness of the state antimonopoly policy, the level of influence of trade unions on the labor market, etc. But the main factor universal law, regulating the magnitude of wage rates, is the interaction of demand for labor and its supply.
The purpose of this work is to consider the forms and systems of wages, the study of types and its structure in a market economy.
1 ESSENCE AND CONTENT OF WAGES
A special, central role in the structure of employee income belongs to wages. At present and in the coming years, it remains the main source of income for the vast majority of workers, which means that wages will continue to be the most powerful incentive to improve the results of labor and production in general. This is convincingly evidenced by a study conducted at the enterprises of the Russian Federation. So, to the question: “What income do you consider the main one at present?” more than 95% of respondents named wages. In the future, too, in their opinion, it will remain the main part of the total income of the employee. In the US, income from employment is approximately 65% of an employee's total income, and only 35% comes from dividends from stocks, securities, property, business activities, etc.
An integral part of the market economy is the labor market. Among its main components (demand and supply for labor; competition between employees, employers, employees and employers), a special place is occupied by the cost of labor, with which its price and the economic nature of wages are organically linked. At the same time, the cost of labor power is determined by the cost of the means of subsistence necessary for the normal reproduction of the worker. This is a completely natural relationship, since the costs in the labor process (muscles, nerves, brain, etc.) must be reimbursed, otherwise a person will not be able to actively participate in production activities under the same physiological conditions. However, the volume and structure of a person's physiological needs, and, consequently, the amount of funds to satisfy them, depend not only on the intensity of labor, the physical and mental costs of the employee, but also on the historical conditions for the formation of the labor force: the level of socio-economic development of the country and its individual regions , natural and climatic features, cultural and other traditions. It is known, for example, that the volume of people's needs in developed countries (USA, France, England, etc.) is much greater than in developing countries (Vietnam, Laos, most African countries, etc.). Of course, the means of subsistence necessary for the renewal of the ability to work and the reproduction of labor power are not limited to goods and services that satisfy the physiological needs of a person in food, clothing, housing. The worker also has spiritual needs, which also depend on historical conditions. The cost of their satisfaction is included in the cost of labor. Thus, the determination of the value of labor power includes historical and moral aspects.
The amount of means of subsistence necessary for the reproduction of the labor force also includes the costs of maintaining the family members of the worker, education, medical care, and professional development. The higher the qualification of the worker, the greater the cost of his labor force. One cannot ignore the objective growth in the needs of workers and their families for new goods and services, which also leads to an increase in the cost of labor.
So, the cost of labor power is reduced to the cost of a certain amount of life's goods that the worker acquires for the remuneration received for the results of his work. A specific form of value, the price of labor power in monetary terms, is wages. The size and dynamics of wages are influenced by the same factors as the cost of labor. However, wages may deviate from the cost of labor. The state of the labor market has a decisive influence here. How is it shown?
First of all, the level of real wages is sharply reduced by the rise in prices for goods and services, their shortage, as well as inflation, which significantly reduces the purchasing power of money. At the same time, under the real salary refers to the quantity of goods and services that an employee can purchase for the nominal (in monetary terms) wages he receives. In order to ensure that, in the conditions of possible inflation, wages are more in line with the cost of labor, indexation of population incomes is used across the state.
The size of wages can be influenced by employment, the ratio of supply and demand for labor. There are three possibilities to keep in mind here. The first (ideal option) is that in the labor market, the demand for labor corresponds to the supply. In this case, the price of labor power, determined by wages, will be equal to its value. The second option is that the demand for labor exceeds the supply. In such a situation, employers, owners, entrepreneurs, competing in the labor market among themselves, can offer wages to workers (primarily highly qualified, scarce professions) significantly higher than its cost. Finally, the third option, quite common in a market economy, is that the supply of labor exceeds the demand for it. Now workers are competing with each other for jobs. There is a tendency to reduce the price of labor power and wages, conditions are created for establishing wages below the cost of labor power. In this case, the state can legislatively “block” such opportunities by officially setting the level of the minimum consumer budget ( living wage). At the same time, the minimum wage should not be lower than the level of the physiological subsistence minimum.
In the scientific and educational economic literature, about two dozen definitions of the economic category "wages" are given. However, most of them do not correspond to modern business conditions. Thus, the definition of wages as a part (share) of the social product distributed according to labor among individual workers has become most widespread. Characteristic, for example, is the following definition: “Wage is the share of the worker in the total product of society, which he receives in the order of distribution according to work ...”*. This formulation, with various modifications, is still given in many works and textbooks. Modifications of this definition mainly concern the source of wages (total social product, national income, GNP, etc.). In this definition of wages, there are, in our opinion, the following shortcomings. First, only the sources of wages are indicated as the main property of this economic category, but more fundamental content is missed. Secondly, these sources (total social product, national income, etc.) are not exactly and specifically named. Thirdly, according to this formulation, wages are distributed only according to the quantity and quality of labor. However, it is not. Its size largely depends on the actual labor contribution of the employee and, which is especially characteristic, on the final results of the economic activity of the enterprise where he works. Fourthly, changes in property relations, denationalization and privatization are not taken into account, in which a person becomes not only a producer, labor force, but also the owner of an enterprise and its production assets.
The previous definitions of wages to a large extent reflect the stage of extensive development of the economy, when significant funds from the state budget were centrally allocated for wages, without an accurate account of their connection with the results of the work of a particular labor collective. The need to clarify the source of wages, as well as its determination as a whole, is associated with the transition of labor collectives to self-financing and market relations. Now it is especially evident that the previously noted signs of wages in the new economic conditions do not quite adequately and deeply reflect the essence of this category. In the definitions of wages as part of the total social product, national income, and other means formed at the level of society, the connections of wages with the direct source of its formation, with the overall results of the work of the labor collective as a whole, are sort of leveled. All of them are too far from a real, direct source, the formation of which should not go beyond the boundaries of a particular enterprise, but should be created here. This approach corresponds to new forms and methods of management, when the source of the formation of the payroll fund should be directly the given enterprise.
Considering all of the above, we can propose the following definition: wages, as a form of the price of labor force employed in the production sector, are the main part of the workers' livelihood, distributed among them in accordance with the quantity and quality of labor expended, the real labor contribution of each and depending from the final results of the enterprise. This formulation is more typical for productive labor. In our opinion, one should not strive for a unified definition of the essence of wages for all employees (industrial, social sphere, civil servants, etc.), since this leads to "erosion", "emasculation" of the most important, essential features of this economic categories. With such a clarification of the essence of wages, firstly, the main property of wages is emphasized - as the main part of the living means of workers; secondly, the dependence of the wages of each employee is emphasized not only on the quantity and quality of the labor expended by him, but also on the real labor contribution, the final results of the work of the labor collective; thirdly, the logical conclusion is confirmed that, being the main part of the workers' livelihood, it is not only the main form of distribution according to work, but also the most important material incentive, since in order to satisfy material and spiritual needs, workers are objectively interested in receiving and increasing wages. wages, and hence in increasing the effectiveness of their work and the team as a whole, on which the size of wages depends.
COURSE WORK
on the course: "Economics of the company"
on the topic: "Market and state regulation of wages"
Introduction
Chapter 1 Market regulation of wages -
1.1 The concept of wages, its essence in a market economy
1.2Basic principles of organization and regulation of wages
3Organization of employee bonuses
Chapter 2 State regulation of wages
1 Tax regulation of funds allocated for wages
2 Establishment of state guarantees for wages
3 Legislative establishment of the minimum wage
Conclusion
Bibliography
Introduction
In the context of the transition to a market economy system and in accordance with changes in the economic and social development of our country, the state policy in the field of wages, social support and protection of workers is also changing significantly. Many functions of the state for the implementation of this policy have been transferred directly to enterprises that independently establish the forms, systems and amounts of remuneration, material incentives for its results.
The concept of "salary" was filled with new content and covers all types of earnings accrued in cash and in kind, including amounts of money accrued to employees in accordance with the law for hours not worked.
The transition to market relations brought to life new sources of cash income in the form of amounts accrued for payment on shares and contributions of members of the labor collective to the property of the enterprise (dividends, interest).
Thus, the labor income of each employee is determined by personal contributions, taking into account the final results of the enterprise, is regulated by taxes and is not limited to maximum amounts. The minimum wage for employees of enterprises of all organizational - legal forms established by federal law.
Almost every person of working age today must work and thereby earn money in order to be able to maintain and maintain at a sufficient level their own daily life and the life of their family, its way of life. In this regard, in view of the fact that in practice a huge number of citizens of our country encounter such a term as “wage” every day, I consider the topic under study to be relevant.
The right of a citizen to work is enshrined in the Labor Code of the Russian Federation, which determines that every citizen has the right to freely dispose of his abilities for work, choose the type of activity and profession. Labor relations of all employees are regulated by the Labor Code of the Russian Federation.
All of the above indicates the importance and relevance of studying the wage system. The urgency of the problem gave impetus to the choice of the topic of the course work "Market and state regulation of wages", the purpose of which is to study the influence of the market and the state on the wages of workers.
To achieve this goal, the following tasks were set in the work:
to analyze the specialized literature on the forms, types and systems of remuneration in modern civil society;
identify the influence of the state and the market on the remuneration of employees;
draw conclusions based on the analysis.
1. Market regulation of wages
1 The concept of wages, its essence in a market economy
The term WAGE means monetary remuneration for work; part of the value of the product created by labor, the income from its sale, issued to the employee by the enterprise, institution in which he works, or another employer. The amount of wages is established either in the form of an official salary, or at a tariff rate, or in accordance with a contract, but cannot be lower than the level of the minimum wage established by law. The upper limit of wages in the economy market type usually not limited.
This definition is consistent with the Constitution of the Russian Federation, which emphasizes "... that everyone has the right to remuneration for work without any discrimination and not lower than the minimum wage established by federal law."
In the conditions of transition to market relations, the definition of the concept of wages acquires fundamental importance, because it can be considered as a valuation of the labor force, as a form of distribution of the individual consumption fund of workers according to the quantity and quality of labor, as the relationship between society, the employer and the employee regarding the distribution of part of the national income. For these reasons, various concepts are used in theory and practice, which determines the peculiarity of the wage policy at individual enterprises (firms).
Salary has economic and legal aspects
When considering wages from an economic standpoint, experts usually pay attention to its monetary nature, to the relationship between wages and the results of the organization's work and, as a result, to its financial capabilities, as well as to the dependence of the wages of each individual employee on the results. the labor they expended.
In modern economic theory, wages are defined as the price paid to a worker for the use of his labor, while the term "labor" is considered as a broad concept. It includes the remuneration of workers of various professions, specialists of all profiles and owners of small enterprises in the public service sector.
For organizations (institutions) of the public sector, where the state directly regulates wages, wages should be understood as expressed in monetary form the share of workers in this sector in the individual consumption fund in the national income and distributed in accordance with the quantity and quality of labor (through a single tariff scale - UTS).
The definition of wages as a legal category, established in Russian labor law, also emphasizes the dependence of remuneration on the quantity and quality of labor, the employee's personal contribution to the overall results of the team's work. At the same time, for the legal definition of wages, the employer’s obligation to pay remuneration to the employee for his work, the employee’s subjective right to receive this remuneration and the establishment in advance of labor standards, tariff rates (salaries), piece rates and other factors, with the help of which the reward amount is calculated. In view of the foregoing, the legal definition of wages is formulated: "wages are remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments."
Three general principles form the basis for organizing the wages of sales workers:
the principle of wage differentiation. Differentiation of earnings is carried out on the basis of qualification criteria for employees and the complexity of the functions they perform, taking into account working conditions and results economic activity enterprises in general. In addition, the differentiation of wages is also carried out by regions of Russia, taking into account climatic conditions and the remoteness of individual regions. Regional differentiation of wages is carried out through the centralized introduction of systems of regional coefficients to wages, the amount of which is established by law. Similar systems, for example, are used for those working in conditions Far North(district coefficient from 1.6 to 2);
the principle of the material interest of employees, according to which the construction of a wage system, the amount of earnings should stimulate employees to qualitatively fulfill their official duties and achievement of high final results of economic activity of the enterprise as a whole;
the principle of simplicity and clarity in the organization of wages, according to which the size and conditions of payment of wages, as well as factors that may lead to an increase in wages, must be agreed with employees in advance. Employees must clearly understand the relationship between the result of work and the amount of earnings.
To implement these principles, commercial enterprises apply:
the mechanism of differentiation of wages;
forms of payment;
premium systems.
The mechanism of wage differentiation is designed to regulate the level of wages of various groups and categories of workers, depending on their qualification level, as well as the conditions, severity, intensity and responsibility of the work they perform.
The mechanism for differentiating the wages of workers is a tariff system modernized and adapted to market conditions, the main difference of which from the previous one is its development by the trade enterprises themselves. The general criterion for constructing a mechanism for differentiating the size of wages is a qualification feature: the size of the permanent (tariff) part of wages depends primarily on the qualifications of workers.
The structure of the mechanism for differentiating the size of wages includes elements traditional for the tariff system: tariff and qualification reference books, tariff rates and tariff scales.
Tariff-qualification guides, being a recommendatory document for trade enterprises, contain characteristics of various jobs, qualification requirements for workers of various professions and categories. The qualification characteristics given in the handbook contain a description of the main, most common jobs by profession.
Tariff rates (official salaries) are the absolute amount of remuneration of workers of various groups and categories expressed in monetary terms per unit of time. The tariff rate is the initial normative value that determines the level of remuneration. The value of tariff rates (official salaries) is fixed in the staffing tables of enterprises and orders of the personnel management.
Tariff scales establish the ratio of tariff rates (official salaries) depending on the qualification level of employees. Tariff scales (as well as tariff rates) are developed by enterprises independently on the basis of the amount of funds that enterprises can allocate for consumption.
To put into practice the principle of material interest, various forms and systems of remuneration are used. Traditionally, trade enterprises use two main forms of remuneration: time and piecework - as a rule, in combination with various bonus systems that give wages flexibility and mobility. In the structure of any system of remuneration, two parts can be distinguished: the main and additional. The main part of the salary is a relatively constant, guaranteed part in accordance with the tariff rate (official salary), piece rate, but not lower than the minimum established by law.
The additional part of the salary is a variable that is intended to link the amount of payment with the final results of the economic activity of the enterprise as a whole. The additional part of the salary includes systems of bonuses, incentives and other payments.
Time wages (or wages for hours worked) depend on the hours worked and the qualifications of the worker. In case of time-based payment, wages are accrued in accordance with the tariff rate (official salary) for the time actually worked.
In order for the use of any type of time payment to be effective, it is necessary to have:
careful accounting of actual hours worked;
job descriptions (in any form) for categories of employees and control over their execution;
system and periodic certification and revision of the qualification level.
Piecework pay depends on the amount of work performed on the basis of established rates, however, the amount of piecework earnings cannot be lower than the established minimum. Since the volume of work performed is the determining factor in the piece-rate form of payment, it is more flexible than time-based, and depends on more from the end result of the work. Piecework payment primarily stimulates sales volumes and is based on the use of various piecework rates. Currently, the following types are used in trade to one degree or another:
collective (team) piecework payment: when a given amount of work is completed at a fixed rate, the amount is determined and allocated to the entire team. The individual distribution within the team is carried out by the workers themselves. As a rule, in this case, the coefficient of labor participation (KTU) is used;
individual rates;
commodity (or commodity) prices;
small retail prices;
unified norms of time and output for loading and unloading operations;
per thousand units of accepted glass containers;
for the number of goods sold;
percentage of revenue.
The use of piecework payment gives positive results under the following conditions:
establishing the optimal number of employees of the store, department, section;
sufficiency of income for the formation of the wage fund and the formation of piecework earnings;
the presence of a real possibility of a systematic increase in trade;
systematic control over the quality of trade services.
Time and piecework forms of payment, as already mentioned, are used in combination with various bonus systems:
bonuses for the main results of economic activity;
remuneration based on the results of work for the year (13th salary);
encouragement of employees for production achievements and performance of especially important tasks.
In addition, special bonus systems are applied (for the collection and delivery of containers, etc.), as well as a system for providing one-time assistance to employees.
Mandatory components of each bonus system are:
conditions and indicators of bonuses;
size and scale of bonuses;
circle of bonus workers;
reward sources.
All issues of bonuses should be stipulated in the bonus position, which is approved by the head of the trading enterprise.
2 Basic principles of organization and regulation of wages
tax minimum wage
The main task of the organization of wages is to make wages dependent on its team and the quality of the labor contribution of each employee and thereby increase the stimulating function of the contribution of each.
The organization of wages involves:
determination of forms and systems of remuneration of employees of the enterprise;
development of criteria and determination of the amount of additional payments for individual achievements of employees and specialists of the enterprise;
development of a system of official salaries of employees and specialists;
substantiation of indicators and bonus system for employees.
The issues of labor organization occupy one of the leading places in the socio-economic policy of the state. In a market economy, the practical implementation of measures to improve the organization of wages should be based on the observance of a number of principles of wages, which must be based on the following economic laws: the law of cost recovery for the reproduction of labor force, the law of value.
From the requirements of economic laws, a system of principles for organizing wages can be formulated, including:
the principle of payment according to costs and results, which follows from all the above laws. For a long period of time, the entire system of organizing wages in the state was aimed at distribution according to labor costs, which does not meet the requirements of the current level of economic development. At present, the principle of payment according to costs and results of labor, and not only according to costs, is more stringent;
the principle of raising the level of wages based on the growth of production efficiency, which is due, first of all, to the action of such economic laws as the law of increasing labor productivity, the law of rising needs. From these laws it follows that the growth of wages of the worker should be carried out only on the basis of an increase in the efficiency of production;
the principle of advancing the growth of the productivity of social labor in comparison with the growth of wages, which follows from the law of increasing labor productivity. It is designed to ensure the necessary accumulation and further expansion of production;
the principle of material interest in increasing labor efficiency follows from the law of increasing labor productivity and the law of value. It is necessary not only to provide a material interest in certain results of labor, but also to interest the employee in improving labor efficiency. The implementation of this principle in the organization of wages will contribute to the achievement of certain qualitative changes in the operation of the entire economic mechanism.
Wages are closely related to labor productivity. Labor productivity - the most important indicator of the efficiency of the labor process, is the ability of a particular labor to give a certain amount of output per unit of time. And wages related to cash reward paid to an employee for work performed.
Being the main source of income for workers, wages are a form of remuneration for work and a form of material incentives for their work. It is aimed at rewarding employees for the work performed and at motivating them to achieve the desired level of productivity. Therefore, the correct organization of wages directly affects the rate of growth of labor productivity, stimulates the improvement of the skills of workers. Wage, being a traditional factor of labor motivation, has a dominant influence on productivity. An organization cannot retain a workforce unless it pays competitive rates and has a pay scale that encourages people to work. In order to ensure stable productivity growth, management must clearly link wages, promotions with labor productivity indicators, output. The system of remuneration for work should be designed in such a way that it does not undermine long-term efforts to ensure productivity with short-term negative results. This is especially true for the control layer.
Wages can act as a factor destimulating the development of labor productivity. Slow work is often rewarded with overtime pay. Departments that overspent their budget this year can look forward to a budget increase of next year. The mere fact of spending more time is not an automatic indicator of doing more work, although pay schemes are often based on these assumptions.
The line of conduct should be to encourage that which increases productivity. In the organization of wages, the entrepreneur is rarely given complete independence. Typically, wages are regulated and monitored by the competent government authorities.
The regulation of wages is carried out on the basis of a combination of measures of state influence with a system of contracts.
3 Organization of employee bonuses
In the sociology of labor, a pattern is substantiated that says that if the administration notices every manifestation of activity by an employee and encourages him, then the activity of employees increases, they work more efficiently, and the organization receives more profit. An increase in labor productivity, as a rule, brings additional profit, therefore, in order to stimulate an increase in labor productivity, it is advisable to establish, where possible, a bonus in the form of a percentage of the income received, from the profit generated as a result of an increase in labor productivity. Improving the quality of service also increases the prestige of the organization and is a condition for obtaining additional profits.
In practice, the main incentive payment is the bonuses established in the collective agreement or the local regulatory act of the organization (Article 144 of the Labor Code of the Russian Federation). The awards are based on various indicators. The size of the bonus is determined, as a rule, as a percentage of the tariff rate (salary). Bonus payments can be made monthly, quarterly or annually.
The bonus system should convince the employee that the organization has a clear relationship between the activity of the employee, the results of his activities and the rewards he receives, the ability to satisfy his personal needs.
Bonuses should be understood as the payment of monetary amounts to employees in excess of the basic salary in order to encourage the successes achieved, fulfill obligations and stimulate their further growth.
To strengthen the material interest of employees in the fulfillment of plans and contractual obligations, increase the efficiency of production and the quality of work, the following can be introduced:
bonus systems;
remuneration based on the results of work for the year;
other forms of financial incentives.
The bonus remuneration system involves the payment of bonuses to a certain circle of persons on the basis of pre-established specific indicators and bonus conditions, due to the provisions on bonuses. On the basis of such bonus provisions, the employee, when he fulfills the indicators and conditions of the bonus, has the right to demand payment of the bonus, the organization has the obligation to pay this bonus. It is these bonuses that are an integral part of the piece-bonus and time-bonus forms of wages.
In accordance with paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, the taxpayer's labor costs include incentive accruals, including bonuses for production results, bonuses to tariff rates and salaries for professional skills, high achievements in work and other similar indicators.
Attribution to the costs of production and sale of products (works, services) included in the cost of products (works, services), bonuses paid to employees is possible provided that these payments are related to incentive payments and are provided for by the system regulation (regulation on bonuses) developed directly at the enterprise.
Currently, neither the current labor legislation nor centrally issued regulations regulate the provisions on bonuses to employees in the organization. All previously adopted model provisions on issues related to the distribution of bonuses between members of labor collectives are purely advisory in nature, and organizations can (but are not required to) use them when drawing up and adopting collective agreements, provisions on remuneration and incentives for employees and other local regulatory acts.
The general procedure for bonuses to employees is established by a collective agreement concluded between the administration and the labor collective. The award clause should provide for:
indicators and specific conditions for bonuses;
size, scale and terms of bonuses;
circle of bonus workers;
reward source.
Bonuses can be carried out on one or a group of agreed indicators. Specialists distinguish four main groups of bonus indicators that stimulate workers for individual labor results. These include:
Quantitative indicators: fulfillment and overfulfillment of production targets for the production of products and nomenclature, the percentage of fulfillment of production standards, ensuring the uninterrupted and rhythmic operation of equipment, compliance with or reduction of the planned terms for repair work, performance of work with a smaller number than the standard, reducing the labor intensity of products, etc. ;
Qualitative indicators: improving the quality of products, the percentage of delivery of products from the first presentation, reducing the percentage of defects, increasing the grade factor of products, etc.;
Saving the resources used: economical consumption of raw materials and materials, saving fuel and electricity, reducing the cost of maintenance and repair of equipment, etc.;
Rational use of equipment: meeting the deadlines for mastering new equipment and advanced technology, observing technological discipline, increasing the equipment load factor, etc.
For managers, specialists and employees, bonus indicators are primarily related to making a profit. Suggestions are made about the need to take into account in the bonus system for the heads of organizations such indicators as the fulfillment of contractual obligations, growth in production volume, ensuring the output of products of a modern technological level and quality.
The condition for bonuses is usually work during the accounting period and the achievement of established indicators. One of essential conditions Compliance with labor discipline is also recognized as a bonus. Employees who have fulfilled the bonus indicators, but who have been absent from work or appeared at work in a state of intoxication, who have committed another disciplinary offense (for example, violating the technological rules for manufacturing products), do not acquire the right to the bonus in full. As a rule, they are either not rewarded (in case of serious misconduct), or the bonus is paid to them in a smaller amount than to employees who have fulfilled both the indicators and the bonus conditions. An employee who has not fulfilled the terms of the bonus does not acquire the right to a bonus or does not acquire the right to a bonus in the established (basic) amount.
The size of the bonus is determined, as a rule, as a percentage of the tariff rate (salary). A very common provision in local regulations on remuneration is the provision for the payment of bonuses in the amount of up to 40% of the rate (salary), although there are bonus provisions providing for remuneration in the amount of up to 75% of the rate (salary)
The size of the bonus for a particular employee is determined by the employer, taking into account the degree of performance of indicators and the conditions for bonuses.
The frequency of bonuses is equal to a month or a quarter. Sometimes bonuses are made according to the results of work both for the month and for the quarter. Other periodicity of bonuses can also be defined.
Regular bonuses paid according to pre-approved indicators (in accordance with the regulation on bonuses) constitute the over-tariff (variable) part of the salary. They must be distinguished from one-time (one-time) bonuses, which are not included in the incentive system and cannot be considered as an integral part of wages. One-time bonuses are an encouragement to an employee for special achievements in work and are paid for the performance of especially important tasks, in connection with holidays or solemn dates, based on the results of reviews or competitions.
According to the results of work for certain period(month, quarter) accounting or other structural unit the enterprise to which this is obligated, the amount of funds allocated for bonuses to employees of workshops, sections, departments and other divisions of the enterprise is determined.
Then, based on this amount of funds and taking into account the specific contribution of each employee, the team of the unit (section, workshop, department, etc.) presents specific employees for bonuses with a determination of the amount of the bonus. As a rule, only the staff of the unit can most fully and objectively evaluate the contribution of each of its employees and quantify its merit in the work of this unit.
Remuneration based on the results of work for the year: according to the current regulations, all categories of employees can be rewarded based on the results of the work of the enterprise for the year by accruing the so-called "thirteenth salary". At the same time, the procedure for paying such remuneration should be established by the Regulations on the procedure for paying remuneration based on the results of work for the year.
The amount of remuneration is determined taking into account the results of the work of the employee, the duration of continuous experience work at the enterprise, the presence of violations of labor discipline and other conditions provided for by the Regulation on bonuses.
The regulation on the procedure for paying remuneration based on the results of annual work is approved by the administration of the enterprise in agreement with the relevant elected trade union body of the enterprise.
According to paragraph 72 of the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n “On Approval of the Regulations for Maintaining accounting And financial statements in the Russian Federation" in order to evenly include future expenses in production or distribution costs, an organization may create reserves, including for the payment of remuneration based on the results of work for the year, if such payments are provided for by the system regulation. These expenses are included in the payroll cost element, which reflects incentive payments under system provisions for performance, including performance-based remuneration for the year.
The creation of this reserve in tax accounting is regulated by the provisions of Art. 324.1 of the Tax Code of the Russian Federation, clause 6.
In letter No. 03-03-06/2/227 of December 14, 2009, the Ministry of Finance draws the attention of taxpayers to the fact that the creation of a reserve for the payment of remuneration based on the results of work for the year should be reflected in the accounting policy of the organization for the corresponding year.
In addition, the method of reservation, the limit on the amount of deductions and monthly percentage deductions to the specified reserve. For these purposes, the taxpayer must draw up an estimate (calculation) and reflect the calculation of the amount of monthly deductions to the specified reserve based on information about the estimated annual amount of expenses for the payment of annual remuneration for long service, including the amount of UST from these expenses. At the same time, the percentage of deductions to the reserve is determined as the ratio of the estimated annual amount expenses for the payment of remuneration based on the results of work for the year to the estimated annual amount of expenses for wages (clause 1 of article 324.1 of the Tax Code of the Russian Federation).
1 Tax regulation of funds allocated for wages
The law of the Russian Federation of December 27, 1991 N2118-1 "On the fundamentals of the tax system in the Russian Federation" provides the following concept of tax:
"A tax, due, duty and other payment means compulsory contribution to the budget of the appropriate level or to an extra-budgetary fund, carried out by payers in the manner and on the conditions determined by legislative acts. "The same law also defines the tax system:" The total of taxes, fees, duties and other payments levied in the prescribed manner form tax system". The law also defines the circle of taxpayers: "Tax payers are legal entities, other categories of payers and individuals who, in accordance with legislative acts, are obliged to pay taxes.
In addition to everything, it is necessary to highlight the objects of taxation, tax benefits in accordance with the law. "The objects of taxation are income (profit), the cost of certain goods, certain types of activities of the taxpayer, transactions with securities, use natural resources, property of legal entities and individuals, transfer of property, added value of products, works and services and other objects established by legislative acts.
One of the means of accelerating the development of the Russian economy could be governmental support production sector of the economy by tax incentives. Today, these methods have found targeted application in science cities, in special economic zones, for some small businesses, etc. Their usefulness is beyond doubt. But the vast majority of enterprises in the non-primary sector are not covered by incentives. This hinders their development and thus the development of the economy. The taxation system should facilitate the exit of enterprises from the "shadow" and should not ruin those who want to "pay taxes and sleep peacefully."
Many people talk about the need for tax regulation. Including state leaders. But so little is being done that the results are almost invisible.
The primary and service sectors of our economy are highly competitive not only due to the outstanding abilities of managers, but also due to high world prices for oil, gas and metals. These industries are in more favorable conditions than others. Tax regulation could help to equalize the initial conditions.
According to the Ministry of Economic Development and Technology (MEDT), “the lack of effective measures to reduce tax burden the economy will inevitably have a negative impact on growth rates and slow down structural transformation.”
It would seem that everything is clear. Both problems and methods for their solution are indicated. And everything remains the same. What's the matter? One of the reasons is that the Ministry of Economic Development and Trade and the Ministry of Industry and Energy are responsible for the development of the economy, while the Ministry of Finance develops the tax system based on its specific tasks: to collect taxes, to prevent inflation from growing, to monitor the implementation of the budget. Apparently, corporate ethics does not allow the Ministry of Economic Development and Trade and the Ministry of Industry and Energy to give advice to the Ministry of Finance and evaluate its actions. These ministries develop measures to develop the economy almost without the use of tax regulation methods.
Tax rates in our country are the same for most industries. To all appearances, this is the principled position of the Ministry of Finance.
According to the experts of the State Research Institute for the Development of the Tax System, “such important functions of taxation as promoting economic growth and modernizing the structure of the economy (through the application of tax regulation methods) remain unused. Moreover, in reality, the tax system works against the achievement of these goals. Many claims to our system of taxation are expressed by other scientists.
Interesting fact. During the years of “stagnation”, scientists were forced to “scientifically” substantiate the decisions of policymakers, even when they did not agree with them. Now - complete freedom. Scientists say and write what they think, and officials do what they want.
Another serious reason for the insufficient application of tax regulation methods is the negative experience of their use. At various times significant tax incentives received by athletes, the disabled, "Afghans", "Chernobyl", or regions such as Ingushetia, Kalmykia, Chukotka, etc. The mechanisms of abuse were so simple and obvious that only the lazy did not use them. As a result, our country received an increase in crime, huge losses for the budget and a zero effect in the development of industries and territories. The tax incentives we propose for certain industries also do not exclude the possibility of abuse and corruption.
In my opinion, there is another circumstance that does not contribute to the implementation of tax regulation methods in managing the economy. Many business combinations (RSPP, " Business Russia”, etc.) express interests that are common to all enterprises included in these associations. Their proposals for improving the tax system are in most cases justified, but they, as a rule, do not take into account the specifics of individual industries. If the leadership of the association proposes to reduce taxes for enterprises in one industry, then a representative of another industry will immediately say: why am I worse. After all, no one likes taxes. Complaints of taxpayers about the severity of the tax burden is a phenomenon common to all industries and all countries, regardless of the level of the tax burden.
If products with taxes included in their price are bought and the enterprise has funds for a decent salary of staff and for development, then taxes are normal for the enterprise. And if, at the same time, the collected taxes provide a sufficiently high standard of living for those who live on these taxes, then the tax system is good for the whole country.
Creating an optimal system of taxation is the main task of the state. The means of solving this problem are well known: tax regulation and improvement of administration.
The tax system should ensure the growth of production and a fair distribution of income - these are common to all developed and developing countries basic principles of taxation.
The essence of a fair distribution of income is that those who cannot work (orphans, pensioners, the disabled, students) receive benefits that provide them with a decent life, and those who work receive a salary corresponding to their qualifications, merit and social significance. In all developed countries, the work of a doctor, teacher, engineer, scientist, officer of the armed forces, and a policeman is prestigious and accordingly paid. These specialties are among the lowest paid in our country.
The shortcomings of our taxation system are one of the reasons for the development of the shadow sector of the economy.
The fight against the shadow economy can be activated by administrative methods by "tightening the screws". In the same way, you can increase the collection of taxes. But at the same time, those whom the state would like to support will be the first to suffer - non-primary industries, small businesses, the self-employed population, poor regions, i.e. those who dodge taxes "to survive". It follows that before “tightening the screws”, the taxation system must be optimized.
One of the main goals of optimizing the tax system is to increase the competitiveness of the economy. One of the indicators of the competitiveness of various industries in Russia is the salary of employees working in these industries.
Providing the population with jobs with decent wages and thereby increasing the tax base - main way solving the problems of economy, demography, crime.
When choosing sectors for which tax reduction is appropriate, the following criteria can be proposed:
added value in the industry is provided mainly by labor;
the industry can become competitive in the future;
obtaining the effect does not require large expenditures;
the development of the industry contributes to solving the problem of employment in the region.
It is known that with the same income, the lower the taxes, the higher the salary can be. Permissible values of the tax burden of manufacturing enterprises are determined by the following factors:
the price at which the product can be sold;
the salary for which you can find workers;
labor productivity in the enterprise.
With absence working capital and cheap loans on obsolete equipment, it is difficult to achieve high labor productivity. Therefore, the main reserves - in tax evasion.
Tax cuts would not only give a significant impetus to the development of enterprises, but would also give them the opportunity to come out of the shadows. And it is not scary that tax cuts will make successful businesses even more profitable. It is important that there will be many more successful enterprises.
Usually, the unwillingness to reduce taxes for a particular industry is motivated by the risk of large budget losses and increased inflation.
Reducing the tax burden on the production non-resource sectors of the economy is an effective means of developing them, providing employment and improving the welfare of the population, and a means of solving Russia's demographic problems.
The question is: how to do it? The answer is simple: By raising taxes that are easy to collect, the government can reduce the rates of hard-to-collect. And with a decrease in taxes, as you know, their collection increases.
2 Establishment of state guarantees for wages
According to part 3 of article 37 of the Constitution of the Russian Federation, everyone has the right to remuneration for work without any discrimination and not lower than the minimum wage established by federal law.
These provisions are specified in laws, the most important of which is the Labor Code of the Russian Federation, and in by-laws issued in accordance with the laws.
The system of basic state wage guarantees includes, in particular:
the prohibition of discrimination in the establishment and change of wages and other conditions of remuneration (part 3 of article 37 of the Constitution of the Russian Federation, part 2 of article 132 of the Labor Code of the Russian Federation);
establishment of the minimum wage, as well as the value of the minimum tariff rate for public sector employees;
measures to ensure an increase in the level of the real content of wages;
limiting the list of grounds and amounts of deductions from wages by order of the employer;
limitation of wages in kind;
ensuring that the employee receives wages in the event of termination of the employer's activities and its insolvency;
setting the terms and procedure for payment of wages.
special measures for the protection of wages in the event of the insolvency of the employer and the termination of his activities;
state supervision and control over the full and timely payment of wages and the implementation of state guarantees for wages;
Establishment of measures of responsibility of the employer for violation of the rights of employees in the field of remuneration.
Consider the implementation of the most important guarantees in the field of wages.
This prohibition is so important for any state that it is recorded in the Universal Declaration of Human Rights, approved and proclaimed by the UN General Assembly on December 10, 1948, article 23 of which states: everyone, without any discrimination, has the right to equal pay for equal work ( point 2). The International Covenant on Economic, Social and Cultural Rights, approved by the UN General Assembly in 1966, affirmed the right of everyone to remuneration that ensures, at a minimum, all workers "a fair wage and equal remuneration for work of equal value, without distinction of any kind." and, in particular, women must be guaranteed working conditions no worse than those enjoyed by men, with equal pay for equal work” (Article 7 (a)).
IN Russian legislation the prohibition of discrimination in the field of remuneration is set out in Article 132 of the Labor Code of the Russian Federation: any discrimination is prohibited in setting and changing wages and other conditions of remuneration. It can be noted that the rule on the prohibition of discrimination in the field of remuneration in article 132 of the Labor Code of the Russian Federation “Payment according to work” is set out more briefly than in the similar article 77 of the Labor Code of the RSFSR, but this is due to the presence of article 3 in section I of the Labor Code of the Russian Federation. of these articles (3 and 132 of the Labor Code of the Russian Federation) together gives reason to assert: discrimination in wages depending on gender, race, skin color, nationality, language, origin, property, social and official status, age, place of residence, relationship is prohibited to religion, political opinions, belonging or not belonging to public associations, as well as from other circumstances not related to the business qualities of the employee.
Positive in part 2 of article 132 of the Labor Code of the Russian Federation is the prohibition of discrimination not only when establishing, but also when changing the size and other conditions of remuneration. Equal pay for equal work must be ensured in every organization at all times. This principle is often violated in organizations where layoffs are planned: by raising wages for those who will continue to work in the future, the employer leaves the previous salary (tariff rate) to persons warned of the upcoming dismissal for the two months that must elapse from the date of the warning on dismissal before the date of termination of the employment contract. As a result, the dismissed employee receives smaller amounts not only in the form of wages, but also in the production of guarantee payments to him - severance pay, average earnings for two to three months after dismissal (Articles 178 and 180 of the Labor Code of the Russian Federation) and unemployment benefits. This is due to the fact that when calculating average earnings, its reduced (compared to workers of the same professions, positions) wages are taken into account. In such cases, the employee has the right to appeal against the actions of the employer in the manner prescribed by law.
According to Article 37 of the Constitution of the Russian Federation, everyone is guaranteed the right to remuneration for work without any discrimination and not lower than the minimum wage established by federal law. Thus, the minimum wage in the Russian Federation is the lowest limit of wages for employees and is established by federal law. The minimum wage is the lowest wage limit for employees, which does not include additional payments and allowances, as well as bonuses and other incentive payments.
The minimum wage established by federal law is ensured by:
organizations funded by federal budget, - at the expense of the federal budget;
organizations financed from the budgets of the constituent entities of the Russian Federation - at the expense of the budgets of the constituent entities of the Russian Federation;
organizations funded by local budgets, - at the expense of local budgets; other employers - at their own expense.
The monthly salary of an employee who has worked the norm of working hours for this period and fulfilled the norms of labor (labor duties) cannot be lower than the minimum wage.
The sizes of tariff rates, salaries (official salaries), as well as basic salaries (basic official salaries), base rates wages for professional qualification groups of employees cannot be lower than the minimum wage.
The determination by the state or participants of social partnership procedures of the minimum wage pursues several socio-economic goals at once. First, it guarantees a minimum the necessary conditions for the reproduction of the labor force, the social development of the personality of workers and their families. Secondly, it contributes to the operation of the principle of social justice, and, consequently, social stability in society. Thirdly, it provides, although indirect, but very effective regulation of the level of employment (in particular, excessive low rates wages reduce the supply of labor, and excessively high - the demand for it). Fourth, it improves the functioning of primary (commodity) markets and increases the efficiency of social production.
Measures that ensure an increase in the level of the real content of wages, first of all, should include indexation of wages, i.e. compensation in order to ensure cash income (including wages), as well as savings of citizens, in connection with an increase in prices.
Wages (and other incomes) are indexed when the consumer price index exceeds the so-called consumer price indexation threshold.
Organizations financed from the relevant budgets index wages in the manner prescribed by labor legislation and other regulatory legal acts containing labor law norms, other employers - in the manner established by the collective agreement, agreements, local regulations.
For persons residing in regions and localities where regional wage coefficients are applied in accordance with the established procedure, the amount of the minimum wage subject to indexation is determined taking into account these coefficients. Currently, wage indexation in the public sector is carried out by revising the level of the minimum wage and the corresponding increase in the tariff rate of the 1st category of the Unified Tariff Scale (ETC).
Wages are paid at least every half a month. For certain categories employees, legislation may establish other terms for its payment. It must be said that wages can be paid in the form of an advance payment and actual wages. However, in this case, the amount of such an advance cannot be lower than the wage for the time actually worked.
If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day. Holidays are paid no later than three days before the start of the holiday.
Article 236 of the Labor Code of the Russian Federation establishes the responsibility of the employer for the delay in payment of wages (material liability). In particular, if the employer violates the established deadline for paying wages, vacation pay, dismissal payments and other payments due to the employee, the employer is obliged to pay them with interest ( monetary compensation) in the amount not less than one three hundredth of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. Plenum Supreme Court The Russian Federation explained that if a collective agreement or an employment contract defines a different amount of interest payable by the employer due to delayed payment of wages, the court calculates the amount of monetary compensation taking into account this amount, provided that it is not lower than that established by Article 236 of the Labor Code of the Russian Federation. At the same time, the accrual of interest due to late payment of wages does not exclude the right of the employee to index the amounts of delayed wages due to inflation (Resolution of the Plenum of the Supreme Court of the Russian Federation "On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation" dated March 17, 2004).
Suspension of work is not allowed:
during periods of introduction of martial law, a state of emergency or special measures in accordance with the legislation on a state of emergency;
in the bodies and organizations of the Armed Forces of the Russian Federation, other military, paramilitary and other formations and organizations in charge of ensuring the defense of the country and state security, emergency rescue, search and rescue, fire fighting, work to prevent or eliminate natural disasters and emergency situations, in law enforcement agencies;
civil servants;
in organizations directly serving especially dangerous types of production, equipment;
employees whose labor duties include the performance of work directly related to ensuring the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical care stations).
In accordance with Article 142 of the Labor Code of the Russian Federation, during the period of suspension of work, the employee has the right to be absent from the workplace during his working hours. In addition, by direct indication of Article 4 of the Labor Code of the Russian Federation, the requirement to perform work in case of non-payment of wages refers to forced labor, therefore, the employee has the right not to go to work until the delayed amount is paid to him. An employee who was absent during his working hours at the workplace during the period of suspension of work is obliged to return to work no later than the next working day after receiving a written notice from the employer about the readiness to pay the delayed wages on the day the employee goes to work.
In any case, the employee is obliged to bring to the attention of the employer or his representative his intention to apply self-defense in writing, otherwise his actions may be regarded as a violation of labor discipline.
The Labor Code of the Russian Federation contains a ban on the employer and his representatives to prevent the implementation of self-defense by the employee.
At the time of refusal to work, the employee retains all the rights provided for by the Labor Code of the Russian Federation, other laws and other regulatory legal acts. This means, in particular, that the employer is obliged to pay the employee for the time of his forced downtime.
3 Legislative establishment of the minimum wage
Today, the minimum wage affects the work of the lowest paid employees. For the first time, such a method of regulation was proposed as a means of combating sweatshops, since it was believed that their owners, having market power, set an “unfair” price for the labor of their workers. The roots of this way of solving the problem lie in the belief that the market is not able to independently set a "fair" price for the labor of the least capable workers. Consequently, the only way to solve this “problem” is to change the structure of wages administratively and thus redistribute income. In this regard, the minimum wage is considered one of the ways to combat poverty.
Although the goals pursued by the establishment of minimum wages are generally considered correct, there is disagreement about the ability of minimum wages to achieve them. Since the advent legislative framework Minimum wages, these laws are politically controversial and have received much less support from economists than from the general population. And despite a lot of research, the costs and benefits of minimum wages are still being debated.
There is a lot of controversy over the minimum wage.
Supporters and opponents of the minimum wage talk about the different effects that the introduction of the minimum wage leads to.
Consider the negative and positive aspects of the minimum wage.
Negative effects:
Similar to protectionism, minimum wages reduce competition in the labor market, prevent firms from cutting costs during economic downturns, lead to economic inefficiency, unemployment, poverty, rising prices, and dysfunction in general.
It hurts small businesses more than large ones.
Reduces the demand for labor either by shortening the working day or by cutting jobs.
Leads to price inflation as the business seeks to make up for losses by adding them to the price.
Rewards some workers at the expense of the poorest and least productive.
May lead to the exclusion of certain groups from the labor market.
The minimum wage is less effective in fighting poverty and causes more damage to businesses than other methods.
Demotivates the poorest segments of the population, including in obtaining additional education, guaranteeing them the opportunity to get a job.
Positive effects:
Raises living standards for the poorest and most vulnerable and raises the average standard of living.
Motivates and inspires employers to work harder (as opposed to social programs and other similar payments).
Stimulates consumption by increasing money supply in the hands of the poor.
Stimulates the diligence of those who receive little, as the employer demands more from them for more money.
Businesses can spend less on training their employees due to reduced employee turnover.
Reduces social spending by the state due to the increase in incomes of the poorest segments of the population.
A comparative analysis of US states showed that the annual and average payroll of companies, as well as the level of employment, grew faster in states where the minimum wage was set. However, a study of the UK market has shown that prices rise faster in regulated minimum wage sectors than in other sectors. Also, the Low Pay Commission study showed that instead of cutting jobs, employers preferred to cut rates, work hours, increase prices and find opportunities to increase labor productivity.
So what is the minimum wage?
The minimum wage is a statutory minimum used to regulate wages, as well as to determine the amount of benefits for temporary disability.
The minimum wage is set in accordance with Article 133 of the Labor Code of the Russian Federation, which states that "the minimum wage is set simultaneously throughout the Russian Federation by federal law and cannot be lower than the subsistence level of an able-bodied person." However, this norm does not actually work, since at present a federal law has not yet been adopted that determines the procedure and terms for a phased increase in the minimum wage to the subsistence minimum and establishes a mechanism for paying the minimum wage in the specified amount of Art. 421 of the Labor Code of the Russian Federation.
Due to rising consumer prices and the cost of living, the minimum wage is periodically reviewed by law.
The minimum wage does not include:
surcharges and allowances
bonuses and other incentive payments,
payments for work in conditions deviating from normal,
for work in special climatic conditions and in areas subjected to
radioactive contamination,
other compensatory and social payments.
Consider the minimum wage for some subjects of the Russian Federation.
Name of subjects of RFMRO 2010 Q1MMW 2010 Q2Belgorod region48054330Bryansk region43304330Vladimir region43304330Voronezh region43304330Ivanovo region43304330Kaluga region4936-Kostroma region5009-Kursk region5332-Lipetsk region 43304330 Moscow region 6700-Oryol region 48604906 Ryazan region 5800-
Based on these data, it should be concluded that the size of the minimum wage for the subjects of the Russian Federation is different.
Now consider the dynamics of changes in the minimum wage in the Russian Federation. (average minimum wage for subjects)
Minimum wage date 2000-2010 in Russian rubles from July 1, 2000132 from January 1, 2001200 from May 1, 2002450 from July 1, 2003300 from October 1, 2003600 from January 1, 2005720 from September 1, 2005800 from May 1, 20061100 from September 1, 200 72300s January 1, 20094330s January 1, 20104330s January 1, 20114600
Having considered the dynamics of change, it is not difficult to notice how many times the minimum wage has increased. This is primarily caused by high inflation in the country.
Conclusion
The study allows us to draw the following conclusions:
In Russia, fundamental changes have taken place in the sphere of labor and social and labor relations in connection with the transition to a market-type economy. They affected every citizen of the country and, of course, the workers who create the material and spiritual benefits that society has. Moreover, the changes that have occurred over the years of changes in the field of wages, as it turned out, not only did not contribute to the successful development market relations, but also acted as a kind of brake on their development, as they significantly worsened the situation of workers and their families. It follows from this that the thinking of all participants in social and labor relations has not yet been reoriented to the changes taking place in society.
Based on the fact that in the new economic conditions the employee must independently pay for all the goods and services consumed by him and his family members, which must also be created, and effectively, the problem of establishing an appropriate level of remuneration and criteria determining it becomes important, which is difficult to overestimate.
However, the amount of wages depends not only on the individual productivity of the worker. It also depends on how the one who pays this wage managed (wanted) to determine its value, what system of incentives for productive work he developed and how skillfully this system directs the capabilities and needs of the employee to achieve the strategic and tactical goals of the enterprise - in other words, how the employer manages the wages of its employees. The policy of the state, trade unions and those who implement the legislative, regulatory and Information Support resolving issues of effective and timely remuneration. Consideration of these issues is objectively necessary in connection with the transition from a centrally controlled economy to a market-type economy.
It becomes obvious that the proper structure and level of wages for the whole variety of categories of workers is, together with the necessary level of employment, a vital an important factor balance modern economy. Because of this, the problem of studying the forms and systems of remuneration is one of the most important subjects for study.
It can also be concluded that if the administration notices every manifestation of activity by an employee and encourages him, then the activity of employees increases, they work more efficiently, and the organization receives more profit.
In the Russian Federation, the development of the tax system remains one of the most important functions tax policy.
The minimum wage in the Russian Federation is the lowest limit of wages for employees and is established by federal law.
It is worth saying that the minimum wage plays an important role in the development of the state, although it has a large number of shortcomings.
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Chapter 1. Theoretical foundations of the study of the essence and principles of the organization of wages in a market economy.
1.1. The essence and functions of wages in a market economy.
1.2. Principles of organization and structure of wages in a market economy.
Chapter 2. Features of the organization of wages in the period of economic transformation.
2.1. Influence market reforms on the level and differentiation of wages.
2.2. The ratio of the dynamics of labor productivity and wages.
Chapter 3. Market mechanism and state regulation of wages in the economy.
3.1. Modern methods of regulation of wages.
3.2. The main directions of reforming wages.
Recommended list of dissertations
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Introduction to the thesis (part of the abstract) on the topic "Features of the organization and regulation of wages in a market economy"
Relevance of the research topic. The organization and regulation of wages is an integral part of the socio-economic policy aimed at increasing the income of the population, living standards, development and stabilization of the economy. The purchasing power of the population, the interest of workers in the final results of production depends on the effectiveness of the wage regulation mechanism. Effective regulation of wages is, on the one hand, an important factor in improving the living standards of the population, on the other hand, a factor in the competitiveness of enterprises. In economically developed countries, regulation is carried out at the macro, meso, micro levels based on a combination of market mechanisms and state regulation of wages.
Improving the efficiency of labor and production in the national economy of Russia is largely constrained by the lack of an adequate market conditions system of organization and regulation of wages. Market relations have led to fundamental changes in the role of wages, the mechanism of its organization, and the sources of formation of wage payments. Changed approaches to use traditional systems, forms, methods of organization and regulation of wages. During the transitional period in the Russian economy, the following was observed: firstly, the weakening of the performance of the main functions of wages (reproductive, stimulating, distributive, etc.); secondly, a decrease in labor motivation; thirdly, the strengthening of interregional and intersectoral differences in wages. The existing disproportions in the sphere of employment and remuneration necessitate an analysis of the ways of transition to an effective system of organization and regulation of remuneration. The lack of effective models for regulating wages has a negative impact on the production and economic results of enterprises.
Overcoming the crisis phenomena in the sphere of social and labor relations is possible under the condition of improving the forms of organization and methods of regulating wages. There is an objective need for a theoretical study of the essence, functions, principles and characteristics of the organization of wages, the search for effective mechanisms for regulating wages.
V. V. Adamchuk, T. V. Blinova, G. Gendler, B. M. Genkin, G. Yu. Dubyanskaya, Yu. P. Kokin, S. G. Zemlyanukhina, R I. Kapelyushnikov, A. P. Lyashetsky,
V. D. Rakoti, G. E. Slesinger, R. A. Yakovlev. In the works of these authors, the conceptual provisions for reforming the Russian labor market in the transition period are developed, the issues of the formation of the structure and models of the labor market, their impact on the level of wages, as well as the problems of state and market regulation of social and labor relations are considered. Significant contribution to the development theoretical aspects the formation of effective models of remuneration in the conditions of the formation and development of a market-type economy was introduced by foreign scientists
C. Adams, J. Grayson, P. Doyle, E. Locke, P. Drucker, D. McGregor, E. Mayo, W. Skinner, W. Taylor.
The studies of the problems of increasing labor productivity and wages, their relationship in the conditions of the reformed Russian economy are devoted to the works of O. V. Germanova, A. M. Lubkov, Yu. Fokin, A.A. Nikiforova, Yu.M. Ostapenko, B.P. Plyshevsky.
Applied aspects of the organization of wages at various enterprises, the problem of differentiation of wages and regional differences are studied in the works of N. A. Volgin, A. L. Zhukov, V. I. Levashov, B. G. Mazmanova, N.M. Rimashevskaya, S.Yu. Roshchina, A.I. Rofe, A.V. Sobolevskaya, P.E. Shlender.
Despite the presence of a significant number of scientific publications, the problems of organization and regulation of wages at the macro-, meso- and micro levels have been studied fragmentarily. The high relevance and insufficient scientific development of a multi-level systematic approach to the study of the characteristics of the organization and the regulation of wages determined the choice of the topic, goals and objectives of the dissertation research.
Purpose and objectives of the study. The purpose of the dissertation research is to analyze the features of the organization and regulation of wages in the conditions of market modernization; development of practical recommendations for improving existing methods of regulating wages in modern conditions.
In accordance with the goal, it is planned to solve the following tasks:
Consider theoretical approaches to determining the essence and functions of wages in a market economy;
Analyze existing forms, systems and principles of organization of wages at enterprises of various forms of ownership;
To study the influence of factors and prerequisites on the differentiation of wages in regions and industries national economy Russia;
Reveal the nature and dynamics of changes that have occurred in the context of economic transformation and determine the main trends in the relationship between labor productivity and wages;
To study the effect of market mechanisms and forms of state regulation of wages in the Russian economy;
Subject and object of research. The subject of the research is the features of the organization and mechanisms of regulation of wages in a market economy. The object of study is the system economic relations about wages in the market economy of Russia.
Methodological, theoretical and information bases of the research. The methodological and theoretical basis of the dissertation research were the works of domestic and Western scientists who contributed to the theoretical development of the issues of the labor market and wages. In the study of the processes of regulation of wages, the following methods were used: statistical, comparative-analytical, graphical, method of a systematic approach.
The dissertation research was carried out on the basis of the study of relevant legislative, instructive and regulatory materials. The empirical basis of the work was data statistical reporting and publications in periodicals both at the regional and all-Russian levels, as well as materials presented on official sites on the global Internet.
The scientific novelty of the dissertation research is as follows:
The author's clarification of the concept of "wages" is proposed: in contrast to the existing interpretations of wages as the cost of labor or the share of an employee in the total product of society, the work theoretically substantiates the definition of wages as a form of labor price, which includes the equivalent of costs not only for compensation, but also the development of the ability to work, forming the prerequisites for expanded reproduction;
Disproportions in the organization and regulation of wages during the period of market reforms are revealed: firstly, economic and legal (lag behind the legislative and regulatory framework wages from changes in the mechanism of its organization), secondly, organizational and economic (replacement of official wages with unofficial payments, expansion of the shadow segment of wages, manifestation of opportunistic behavior in the form of delays in wage payments); thirdly, socio-economic (strengthening of interregional, intersectoral and socio-status differences in the level of wages);
Measures for regulating the wage system in a market economy have been developed and substantiated: firstly, the adoption of a law on minimum wages; secondly, revision of the wage indexation procedure; thirdly, strengthening the role of social partnership in the regulation of wages; fourthly, improving the system of labor rationing; fifthly, revision of the system of taxation of personal income;
An assessment was made of the relationship between the dynamics of wages and changes in macroeconomic indicators: gross domestic product, the purchasing power of wages, the level of the subsistence minimum, the monetary income of the population, the value of hidden wages;
Factors of differentiation of wages by industry and region are identified: uneven growth of gross regional product, the presence in the regions of raw materials industries with an export orientation, the discrepancy between the growth rates of labor productivity and wages, the lack of an effective mechanism for regulating interregional and intersectoral differences;
A classification of sectors of the economy has been developed according to the dynamics of labor costs in the structure of production costs of products (works, services) for 1992-2002; an assessment was made of changes in the share of wages in the total costs of enterprises and organizations by industry;
The sectors of the economy were grouped according to the relative level of wages: sectors with high, medium and low levels were identified in comparison with the average wage in the economy; a comparative analysis of the dynamics of wages by industry for the period of reforms was carried out;
The features of the relationship between the dynamics of labor productivity and wages at different stages of the country's economic development are revealed; the paper substantiates the position that the growth of labor productivity is the most important source of increasing wages at the present stage; methodological recommendations, an algorithm for calculating and a model for organizing wages at the enterprises of the Saratov Regional Consumer Union are proposed, which allows, firstly, to increase the wage fund, secondly, to reduce production costs, and thirdly, to strengthen the stimulating role of wages.
The main provisions for defense:
A systematic multi-level approach to the organization and regulation of wages at the macro-, meso-, micro-level;
The optimal combination of state regulation and market mechanisms in the system of organization and regulation of wages;
Guidelines, an algorithm for calculating and a model for organizing wages (on the example of enterprises of the Regional Consumer Union), which allows you to directly link the results of the production activities of the entire team and each participant with their labor contribution, as well as increase the interest of employees in saving production resources
Theoretical and practical significance of the work. The provisions, recommendations and conclusions formed in the dissertation follow from the logic of theoretical and methodological analysis, generalization of statistical data and the study of domestic and foreign literature on the problem under study. The conclusions and recommendations made in the work can be used to solve practical problems in the field of wage regulation; to improve the state policy in the field of wage regulation; in the preparation and drafting of tripartite agreements; in the development of training courses in the disciplines "Labor Economics", "Labor Economics and Sociology", "Organization, regulation and remuneration", "Personnel Management", as well as special courses.
Approbation of the research results. The main theoretical and methodological provisions, the results of the dissertation research were reported at international, all-Russian and regional scientific conferences: “ Actual problems employment and employment of the population” (Penza, 2001); "Cooperative identity on the threshold of the new millennium" (Engels, 2000), "Mechanisms for the development of investment processes in Saratov: prospects, experience" (Saratov, 2001), "Saratov region on the threshold of the XXI century: state and development prospects" (Saratov, 2001) ; "Problems of the region at the turn of the XXI century" (Saratov, 2001); "Improvement of the theory and practice of production and economic activity" (Samara, 2001); "The system of labor relations: the results of the reform and development prospects" (Saratov, 2002); “Formation and development of market relations: problems of theory and practice (Saratov, 2004); All-Russian Forum of Young Scientists and Students (Yekaterinburg, 2002).
The structure of the work is determined by the purpose and objectives set in the dissertation research. The dissertation consists of an introduction, three chapters, a conclusion, a list of references, applications.
Similar theses in the specialty “Economics and Management of the National Economy: Theory of Management of Economic Systems; macroeconomics; economics, organization and management of enterprises, industries, complexes; innovation management; regional economy; logistics; labor economics”, 08.00.05 code HAC
Organizational and economic mechanism for regulating the income and remuneration of employees 1999, Candidate of Economic Sciences Salnikov, Pavel Aleksandrovich
Wages as a priority determinant of the labor motivation mechanism in market conditions 2004, candidate of economic sciences Uvarova, Elena Evgenievna
Formation and regulation of income of agricultural workers 2005, Doctor of Economic Sciences Ilyin, Alexey Evgenievich
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Dissertation conclusion on the topic “Economics and management of the national economy: the theory of management of economic systems; macroeconomics; economics, organization and management of enterprises, industries, complexes; innovation management; regional economy; logistics; labor economics”, Ivanova, Natalya Alekseevna
CONCLUSION
Based on the analysis carried out, the following conclusions can be drawn:
In modern conditions, wages are a form of the price of labor force, which includes the equivalent of the cost of compensation, but also the development of the ability to work, forming the preconditions for expanded reproduction of the labor force; its size depends on the quality and quantity of labor expended and the real contribution of the employee to the final result of the enterprise. This approach to the study of the essence of wages makes it possible to recognize it as the main component of the fund of subsistence, the main form of distribution of the product according to the criterion of the quantity and quality of labor expended, as well as the most important instrument of the market mechanism.
The transition to market economic conditions has made changes to the mechanism of remuneration: firstly, the organization of remuneration is based on market principles, labor is considered as a commodity; secondly, the transfer of all issues of organizing wages to business entities; thirdly, strengthening the differentiation of wages by region, industry and within the industry; fourthly, the expansion of the shadow segment of wages, the manifestation of opportunistic behavior in the form of delays in payment of wages; fifthly, the backlog of the legislative and regulatory framework for wages from changes in the mechanism of its organization.
Features of the formation and regulation of wages are predetermined not only by the laws of the formation of market institutions, but also by the specifics of the transformation of the Russian economy. The main trend of the period 1992-1998. there was a decrease in real wages, their purchasing power, a reduction in the share in the monetary income of the population, in the gross domestic product as a result of a decline in national production, a decrease in labor productivity, disproportions in wages by region and industry, and a passive government policy in the field of wages. From 1999-2004 there is an increase in wages, which is associated with a positive dynamics of the gross domestic product and an increase in production volumes, an increase in labor productivity, a partial restoration of the stimulating function of wages, as well as a decrease in inflation during this period.
During the period of market transformation, real wage growth in the economy can be ensured only on the basis of an increase in production efficiency, the general indicator of which is labor productivity, defined at the macro level as the ratio of national income produced to the number of people employed in the economy, and at the enterprise level as the ratio of the volume of output to the number of industrial and production personnel. A positive trend in optimizing the ratio of labor productivity and wages emerged in 1999-2004, and is associated with economic growth in the country, the expansion of solvent consumer demand, and an increase in production volumes and investments in the Russian economy.
Effective regulation of wages is, on the one hand, an important factor in improving the living standards of the population, on the other hand, a factor in the competitiveness of enterprises. Such regulation is possible only on the basis of a combination of state methods and market mechanisms for wage regulation, which should be carried out at the macro, meso, micro levels. The regulation of wages is an integral part of the socio-economic policy aimed at increasing the income of the population, living standards in order to develop the economy. The purchasing power of the population, the interest of workers in the results of production depends on the effectiveness of the wage regulation mechanism.
A set of measures to improve wage regulation at the current stage of economic development should include: raising the minimum wage to the subsistence minimum (PM), systematic wage indexation, labor rationing, implementing a social partnership system, and improving tax policy. These measures will make it possible to form a mechanism for wage growth, form the prerequisites for the transition to an efficient wage policy, and help optimize the proportions in the distribution of wages at the macro, meso and micro levels.
To solve problems in the field of wages, it is necessary: firstly, to adopt the Federal Law on the minimum wage, which will ensure an expanded reproduction of the labor force; secondly, through indexation, ensure the inflationary safety of wages in order to preserve its purchasing power; thirdly, to introduce a progressive system of taxation of personal income; fourthly, to introduce the practice of signing annual agreements between the state, employers and trade unions on the maximum allowable difference between the maximum and minimum levels of wages, as well as to establish a threshold for price increases at which wages are automatically indexed; fifthly, to ratify conventions international organization labor, concerning wages and, above all, the minimum wage.
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federal agency by education of the Russian Federation
State educational institution
Higher professional education
"Tula State University»
Department of World Economy
Course work
in the discipline "Economic theory"
State regulation of wages in various countries Oh
Introduction
1. Wage theory
1.4 Basic principles of wage regulation
2. State regulation of wages
2.3 Other areas of state regulation of wages
2.5.1 France
2.5.2 Japan
2.5.3 Sweden
Conclusion
Introduction
The purpose of this work is to consider the basics of wage regulation and the impact of this process on the economy and society, to identify the pros and cons of state regulation, to consider tools for regulating prices and wages, to compare state regulation with different countries.
The problem of discrepancy between the subsistence minimum and the minimum wage is a sign of the country's underdevelopment and backwardness in the economy.
The issue of wage regulation in countries with a market economy is of great socio-economic importance both at the macro level and at the economic level.
At the macro level, this is the fight against poverty, stimulating the growth of the living standards of the population, increasing its purchasing power, and, ultimately, promoting the improvement of the quality of the labor force and the quality of life in general.
At the economic level, this is the equalization of the conditions for competition of economic entities, the creation of a basic structure and differentiation of wages.
This paper considers the social aspects of state policy in the labor market, the problems and main trends in changing the standard of living of the population as a necessary criterion for increasing incomes and wages; analyzed the dynamics of the main indicators of the standard of living of the population, such as income, expenses, wages; government measures were identified to regulate the differentiation of incomes and wages of the population.
1.
Wage theory
Wages are labor income. It represents the total remuneration paid by an enterprise or government agency to employees for work performed, i.e. payment for the provided labor as a factor of production. It also includes fees, commissions, patent payments, additional payments, etc. An employee is defined as a worker who has an agreement with an employer, as opposed to non-wage workers who receive mixed incomes.
Wages also include employers' contributions to social insurance funds, pension funds, medical funds, the Unemployment Assistance Fund and other similar funds. Such deductions are considered as an integral part of the total costs of employers associated with hiring labor. Wages also include income taxes paid by the employee himself, regardless of the fact that, for reasons of convenience or other reasons, they may be paid by employers directly to the tax authorities.
By spending labor, the worker receives a reward that provides for his primary needs (in food, clothing, housing, etc.), and, in addition, satisfies the so-called secondary needs, which are expressed in success, prestige, etc.
1.1 Factors that determine the level of wages
Labor, considered as a market factor of production, includes the services of employees purchased in the labor market. The main factors determining wages are: the employer's desire for profit; labor productivity; on the type of work, qualifications, working conditions; on the level of education and training; presence of competing groups.
Wages are formed on this basis using the mechanism of supply and demand. The basis for the growth of real wages is the increase in labor productivity.
1.2 The essence of wages as a category of market economy
In the history of economic science, there has been an idea of wages as the amount of funds that an entrepreneur (employer) pays to an employee. However, science and practice do not give an unequivocal answer to the question of what determines the level and dynamics of wages, for which it is paid to an employee.
The well-known English economist of the 18th century, A. Smith, believed that wages are remuneration for the work that the worker sells to the employer. From his point of view, a commodity in the labor market is the very process of activity to create a product (service). A. Smith put forward the position that wages are the price of labor and are reduced to the cost of the minimum means of subsistence necessary for the worker and his family.
According to another classic of economic science, D. Ricardo, labor, like other commodities, has a natural and market value. At the same time, under the natural he understood the cost of the means of subsistence of the worker and his family, and he considered the market wage, which fluctuates around its basis - the natural price - under the influence of supply and demand.
The concept of wages developed by K. Marx is based on the distinction between the concepts of "labor" and "labor force". A specific feature of hired labor as an expedient human activity is that it is carried out after the conclusion of an employment contract. The subject of sale and purchase, therefore, is not labor, but labor power - the ability to work as a combination of physical and spiritual abilities that a person has. According to K. Marx, labor power, like any commodity, has a use value and value. Use value consists in the fact that a person with labor power is able to work, to create value greater than the reproduction of the costs of his labor power.
The price of labor power, acting in the form of wages, may deviate from the cost - the cost of reproducing the labor force - under the influence of the economic situation in the labor market, the demand and supply of specific types of labor force that differ in their professional and qualification level. Wages are called upon to perform reproductive, stimulating and regulating functions in a market economy.
Wages are closely related to the prices of consumer goods and services. The higher they are, the lower, with the same absolute level of payment, its real content, a decrease in the level of prices and tariffs for services ensures an increase in the real content of wages. Consequently, the policy measures of wages and incomes of citizens are designed to take into account the level and dynamics of prices for consumer goods and services.
In countries with a market economy, there is a system of wage regulation, which ensures its formation at a level not lower than the minimum determined by the state. In addition, the state regulates unemployment, takes measures to reduce its level, undertakes the retraining of workers, allocates funds for the payment of unemployment benefits.
Supporters of the concept of “regulated wages”, the founder of which is the English economist J.M. Keynes, defend the point of view that in order to increase the level of employment of workers, it is necessary to regulate wages by curbing its growth.
1.3 Basic forms of wages
Forms and systems of remuneration differ in the procedure for calculating wages, depending on the effectiveness of labor. The payroll system should be so simple and clear that the relationship between labor productivity, product (service) quality and wages can be understood by every worker and employee.
As practice shows, the most effective in certain working conditions that form of remuneration that contributes to the growth of production, improvement of the quality of products (services), reduction of their cost and obtaining additional profit, ensuring the most complete combination of the interests of employees with the interests of the enterprise team and the employer.
The piecework form of wages is usually subdivided into the following systems of piecework wages :
Direct piecework (earnings are calculated to the employee at predetermined rates for each unit of high-quality products (work performed));
Piecework-bonus (a piece-worker, in excess of earnings at direct piece-rate rates, is charged and paid a bonus for the fulfillment and overfulfillment of pre-established specific quantitative and qualitative indicators of work);
Piecework-progressive (payment for a worker within the established norm (base) is made on the basis of single rates, and in excess of the established initial base);
Indirect piecework (payment consists in the fact that the wages of workers paid under this system are directly dependent on the results of the work of the workers they serve);
Lump-sum payment (payment not for each production operation (work) separately, but for the whole complex of works, taken as a whole. The amount of lump-sum payment is determined on the basis of the current norms of time (production) and prices, and in their absence, based on the norms and prices for similar work.
The time-based form of remuneration assumes that the amount of an employee's earnings is determined on the basis of the time actually worked and the established tariff rate (salary). Wages are accrued to the employee based on the amount of actually manufactured products (the amount of work performed) or the time spent on its manufacture.
The time-bonus payment system is a simple time-based system, supplemented by bonuses for the fulfillment of specific quantitative and qualitative performance indicators.
The tariff-free system of remuneration is characterized by: a close relationship between the level of remuneration of an employee and the wage fund accrued based on the collective results of work; assigning to each employee constant (relatively constant) coefficients that comprehensively characterize his qualification level and determine mainly his labor contribution to the overall results of labor according to data on the previous labor activity of an employee or group of employees; assigning labor participation coefficients (LFC) to each employee in the current results of activities, supplementing the assessment of his qualification level (based on the basic LUC, as in brigade systems for distributing earnings).
Among the piecework payment systems used abroad, direct piecework has become the most widespread. This is facilitated by its undoubted simplicity and clarity, as well as an incentive to increase production.
In recent decades, collective bonus systems, as well as modernized varieties of profit sharing systems, have been widely distributed in the United States and European countries.
Implementation latest systems collective bonuses and profit sharing is carried out not only on the initiative of individual entrepreneurs and monopolistic associations, but is often of a state-monopoly nature. The state promotes the spread of these systems both by legislation and through economic policy.
In order for wages to fulfill their stimulating function, there must be a direct relationship between its level and the qualifications of the employee, the complexity of the work performed, and the degree of responsibility.
1.4 Basic principles of wage regulation
It is possible to formulate a system of principles for regulating wages, including:
The principle of payment according to costs and results, which follows from all the above laws. For a long period of time, the entire system of organizing wages in the state was aimed at distribution according to labor costs, which does not meet the requirements of the current level of economic development. At present, the principle of payment according to costs and results of labor, and not only according to costs, is more stringent.
The principle of increasing the level of wages based on the growth of production efficiency, which is due, first of all, to the action of such economic laws as the law of increasing labor productivity, the law of rising needs. From these laws it follows that the growth of wages of the worker should be carried out only on the basis of increasing the efficiency of production.
The principle of advancing the growth of the productivity of social labor in comparison with the growth of wages. It is designed to ensure the necessary accumulation and further expansion of production.
The principle of material interest in increasing labor efficiency follows from the law of increasing labor productivity and the law of value. It is necessary not only to ensure material interest in certain results of labor, but also to interest the employee in improving labor efficiency. The implementation of this principle in the organization of wages will contribute to the achievement of certain qualitative changes in the operation of the entire economic mechanism.
Wages are closely related to labor productivity. Labor productivity - the most important indicator of the efficiency of the labor process, is the ability of a particular labor to give a certain amount of output per unit of time. A wages refer to monetary compensation paid to an employee for work performed.
Wage, being a traditional factor of labor motivation, has a dominant influence on productivity. An organization cannot retain a workforce unless it pays competitive rates and has a pay scale that encourages people to work. In order to ensure stable productivity growth, management must clearly link wages, promotions with labor productivity indicators, output.
2.
State regulation of wages
In a market economy, the state combines measures of direct and indirect regulation of wages. Direct regulation measures include:
* establishment of tax rates for individuals, minimum social standards, tariffs for housing and communal services and transport services for the population;
* a unified tariff scale for remuneration of public sector employees;
* approval of the size, procedure for accrual and calculation of pensions and benefits;
* streamlining the system of granting benefits and compensations;
* indexation of income and savings.
Indirect wage regulation measures include:
* issue of money;
* control over inflation and the exchange rate;
* tax incentives for charitable organizations, as well as firms and individuals contributing funds to charitable purposes;
* tax incentives for small businesses;
* tariff-qualification reference books of workers and employees.
In the private sector, the state indirectly regulates income and wages, since its regulations are advisory in nature.
State regulation of wages consists in their redistribution through the budget through differentiated taxation of various groups of income recipients and social benefits population. The main goal of the state in regulating monetary income is to ensure that each individual can consume not less than the minimum set of goods and services that underlies the subsistence minimum.
The state implements measures to regulate wages at two levels:
Defines state guarantees that ensure the interaction of all employers and employees in order to develop and agree on the terms of remuneration;
Directly implements state guarantees established for employees of organizations in the public sector of the economy, which are financed from the budgets of different levels.
In developed countries, the activity of the state in the redistribution of income is very high. So, in the USA post-war years on the share of transfer payments (benefits, payments for social security, pensions, etc.) accounted for at least 60% of federal budget expenditures and 15% of gross national product. A particularly large redistribution of personal income is carried out in a number of Western European countries (Austria, Spain, Scandinavian countries). In terms of income equalization, all countries of the world are ahead of Sweden.
Among the direct (administrative) methods of state regulation, a special role is played by transfer payments, which should significantly reduce the degree of wealth inequality. By pursuing an appropriate financial policy, levying taxes on enterprises and personal income, the state accumulates funds in the budget and in off-budget funds in order to then make transfer payments, use them for social needs.
2.1 Legislative establishment of a minimum wage
A fundamentally important and, as world experience shows, an effective method of state regulation of income and wages is the legislative establishment of the minimum wage. The minimum wage can be both federal and differentiated by regions and natural and climatic zones of the country in relation to the cost of the minimum set of goods and services, calculated according to a single methodology.
The amount of wages and other working conditions in the sectors in which trade unions operate are determined by collective tariff agreements, periodically concluded for a certain period in the process of negotiations between employers and trade unions. Moreover, as a rule, wages stipulated in tariff agreements represent the minimum hourly wage, below which, with each individual act of hiring, the entrepreneur does not have the right to offer, and the employee does not have the right to agree.
The minimum wage set by the state plays the role of a certain social stabilizer that prevents wages from falling below the subsistence minimum, i.e. minimum conditions for the survival of employees. The minimum wage standard fixed in the tariff agreements, on the contrary, is aimed at creating a base for maintaining the wages of the employees covered by the agreements at a consistently high level and conditions for its further increase.
An extremely acute problem of wage regulation is the creation of an effective mechanism for their indexation, i.e. increase by the state and employers of the monetary income of citizens, which allows them to partially or fully compensate for the rise in the cost of consumer goods and services.
Indexation of incomes of the population is one of the main forms social protection population in conditions of inflation, aimed at maintaining and restoring the purchasing power of received labor and other incomes.
In almost all developed countries, the initial base for the amount of wages is tariff earnings, which are formed on the basis of the tariff scale and allowances for it. Tariff earnings, together with overtime payments, form monthly earnings, it is supplemented by bonuses and other “payments that have a certain frequency throughout the year. The role of such additional payments is very large (for example, in the USA up to 25% of the average wage in the private sector of the economy).
Along with the common elements of wage formation in developed countries, there are national differences. Specificity is typical, for example, for Japan, where the lifelong employment system plays an important role. Associated with this system is the existence of three types of wage rates in Japanese companies—personal, labor, and synthesized. The labor rate takes into account the qualifications and results of labor, and the synthesized rate combines elements of personal and labor rates. It is this rate, which takes into account Japanese and Western experience, that is used in 2/3 of the companies. Elements of Japan's traditional lifetime employment system contain peculiar and powerful regulatory forces in that country's labor market. Although their impact is gradually decreasing, it continues to be quite significant.
2.3 Other areas of state regulation of wages
Along with the legislative establishment of minimum wages and maximum working hours, the state extends its legislative and regulatory role to many other conditions related to wages. Among them, two directions can be distinguished. One of these is state legislation that recognizes the right of employees to strike, subject to a number of legal conditions. The main ones are usually the restriction of strikers' demands by the terms of the tariff agreement, the designation of the time of the strike as a period after the expiration of the old tariff agreement, a ban on actions that damage production and technical safety, etc. State legislation gives entrepreneurs, also subject to certain conditions, the right to lockouts.
Another area of legislation is connected with the formation by the state of a social security system not only at the expense of contributions from employees, but also at the expense of entrepreneurs' contributions. If social insurance contributions received by the state in the form of a deduction from the wages of employees are considered as a specific type of income tax, then such an interpretation is not suitable for entrepreneurs' contributions. These contributions are in the nature of some kind of supplement to wages.
The obligatory nature of entrepreneurs' contributions to social insurance predetermines the existence of two groups of wage indicators. The first group includes indicators of wages proper, including all types of remuneration of workers and employees (except for remuneration of senior management personnel), including different kinds surcharges These figures do not include the various social security contributions of entrepreneurs, both public and private.
The second group includes indicators of remuneration of workers and employees, which include various employers' social security contributions, as well as some other types of remuneration that are not included in the usual wage indicators, such as payment for top management personnel.
Salary, including all its elements, is considered as a market price category. The contributions of entrepreneurs to social insurance, together with wages, form the volume of labor costs of production, which have a major impact on the prices of goods and services that are created by employees.
In countries with advanced economies there is a relatively stable wage-price spiral. It often serves as a factor in strengthening inflationary price growth. The inflationary impact of the spiral occurs when the growth in unit labor costs noticeably outstrips the price increase. To combat the inflationary impact of the "wage-price" spiral, special measures have been developed, united by "income policy". These measures include either direct freezing of price and wage levels, or limiting their growth to predetermined limits.
2.4 Wage regulation in Russia
Currently, the main regulators of wages in Russia are: the statutory minimum wage, personal income tax (PIT), which is 13 percent, regardless of the type of income; unified social tax (UST), which provides income to off-budget social funds, amounting to 26 percent of the total wages of employees of the organization; salary indexation; social partnership; ensuring that the employee receives wages in the event of termination of the employer's activities and its insolvency; state supervision and control over the full and timely payment of wages; limitation of wages in kind.
The problem of wage regulation in Russia remains one of the most acute in the system of social and labor relations. Abandoning regulation wages, Russia has not come to its contractual regulation. The gap between the minimum wage and the average wage today is 10 times! At the same time, the level of earnings in individual industries amounts to tens of thousands of rubles, and for senior managers in these industries it amounts to hundreds of thousands. The spread of wage levels across the regions of the country is also quite large. Black and gray pay schemes continue to flourish in many organizations.
The largest and most acute problems in the field of wages, which in turn can be sources and causes of a number of other negative consequences and shortcomings:
1. low reproductive function of wages 20-25% of the population have an income below the subsistence level;
2. a sharp drop in the stimulating role of wages in the development of the country's economy, production volumes at enterprises, the realization of the physical and intellectual abilities of workers (wages are almost independent of the qualifications, quality of work, production efficiency and the dynamics of macroeconomic indicators);
3. reduction in the share of the labor part in the total income of the employee, which signals an increase in apathy towards work, a decrease in its prestige, with all the ensuing consequences for society;
4. excessive, unreasonably high differentiation in wages. Moreover, this difference in the size of workers' earnings is determined not by differences in their qualifications, professionalism, and labor productivity, but depends on the form of ownership, industry specifics of the region.
2.5 Wage regulation in foreign countries Oh
The experience of foreign countries, the so-called classical market, deserves the closest attention. The main forms of wage regulation there are: • the establishment of a minimum wage at the state level; ? on a contractual basis between the government, the management of industries and trade unions are determined general order indexation of income, forms and systems of wages; Firms set tariff rates and salaries, surcharges and allowances, approve a system of profit sharing, etc.
By type of minimum wage regulation, economically the developed countries can be divided into two groups. The first includes France, the Netherlands, Portugal, Spain and Luxembourg, where the minimum wage is set by law, as well as Belgium and Greece, where the minimum wage is determined by agreements. The second group includes countries in which the minimum wage is approved either by industry agreements (Germany, Italy, Denmark) or by special bodies (wage committees in the UK).
2.5.1 France
France can serve as a typical example of state regulation of the minimum wage, where this mechanism has been debugged and has been operating since the 1950s: the state establishes a minimum wage that is mandatory for all enterprises. The "Minimum Interprofessional Increasing Wage" was established by law in 1970 in order to "secure the lowest paid employees a guarantee of their purchasing power and participation in economic development nation". The law regulates the hourly minimum wage, called in France SMIK. The legislation provides for three ways to regulate the interprofessional minimum wage. First, it is revised annually (as of July 1) after an appropriate agreement with the National Commission for Collective Bargaining. First secondly, the minimum wage is increased in line with the development of the national consumer price index (at least 2% of the increase compared to the level recorded at the time of the previous revision.) Thirdly, the Council of Ministers may at any time by decree establish a new It is assumed that the annual growth in the purchasing power of the minimum wage cannot be less than half the growth in the purchasing power of the average hourly wage.
State regulation of wages in France is carried out in three directions: through the tax system, legislation and labor agreements, as well as establishing the dependence of the growth of the wage fund on the dynamics of inflation. One of the elements that form the basis for calculating local taxes is the payroll fund (18% of its value). Some other tax payments of enterprises are also connected with the payroll fund. So 2.6% of the fund is transferred government organizations, engaged in retraining of personnel (if the enterprise does not have such a center), and 1% - to specialized organizations building housing (if there is no construction of their own). This means that even a small increase in wages can lead to a noticeable decrease in net income remaining at the disposal of the enterprise. These losses can be avoided by improving the use of available labor resources, introducing progressive technology, modern methods of organizing and managing production.
The central link in regulating the growth of the wage fund is the labor code and contractual relationship on pay issues between trade unions, ministries, enterprises and individual workers. Agreements on remuneration of labor concluded at the level of enterprises are formalized in the form of collective and labor contracts. The collective agreement is concluded between enterprises and employees in agreement with the local trade union. The contract provides for the size of the tariff rates and salaries in force at the enterprise, and other conditions for remuneration (payment for holidays, annual remuneration, various kinds of additional payments). Employment contract(contract) is concluded between the employee and the administration of the enterprise. It specifies the specific amount of wages and other conditions of remuneration. In France, there is a mechanism for regulating the wage fund depending on inflation. The confederations of enterprises and the financial administration agree and fix the amount of the wage fund for the coming year, but the increase in the wage fund should not outpace the increase in inflation.
2.5.2 Japan
The Japanese wage system has traditionally been based on the dependence of wages on the age and length of service of the worker. Currently, in most Japanese companies, wages are also determined by the results of work. Since the 90s, the assessment of the individual contribution of the employee has become the main factor in calculating the amount of material remuneration.
According to the Japanese wage system, bonuses for seniority are paid to the employee throughout the entire period of work, but the coefficient increases unevenly: its growth rate is insignificant among young employees, it reaches a maximum at the most active life age and stabilizes in the pre-retirement period. The employee also receives a share of the income he provided to the firm. This is the bonus part of the earnings. The amount of the bonus is determined, as a rule, for the working group (workshop, brigade) and, thus, depends on the overall result of labor. Individual bonus earnings, which are part of the group bonus, depend on the personal contribution assessed by the manager.
The national minimum wage is set by the government. If the Minister of Labor, together with the heads of prefectural bureaus of labor conflicts, deems it necessary to increase the minimum wage for low-paid workers (which include workers with hourly wages, people of young and retirement age, unskilled workers), then its size is reviewed by advisory bodies. They are composed of representatives of the state and prefectures. The reason for increasing the minimum wage is also the appeal of employers and trade unions of 2/3 of the region's enterprises to the labor standards bureau of the prefecture with a request to raise the minimum wage to the level reached at these enterprises, workers of other enterprises. The regional minimum wage is reviewed once a year.
In the structure of wages, monthly earnings are distinguished in terms of their size, and in its composition - the tariff wages established in accordance with the terms of the collective agreement, and first of all, the tariff rate, known in Japanese incentive practice as “basic wages” (kihonkyu). For a long time, age has been considered the leading indicator of an employee's skill level and, consequently, the criteria for his payment in Japan. For this reason, the entire system of material incentives was given the name "age-based wages." The same feature underlies the widespread concept of "lifetime wages" in Japan. The new direction in the development of wages has significantly supplanted the traditional wage systems. At the same time, even at present, many Japanese firms are striving to adapt the capabilities of traditional systems for group personnel management to the modern needs of production in highly cooperative labor. Most companies, therefore, in their policy in the field of material incentives for labor at the present stage, follow the path of developing synthesized systems (sogokateikyu) that combine elements of traditional - age-based and new - labor tariffication of workers. The amount of the basic salary is determined by four indicators: age, length of service, professional grade and labor productivity. At the same time, age and seniority serve as the basis for the traditional personal rate, and professional grade and labor productivity - for the new labor rate (in this case it is called the "rate for qualifications"). All possible options combinations of indicators that determine the size of each of the two rates are reduced to the corresponding grids. The size of the labor tariff rate also depends on two indicators - the level of qualifications of the employee's labor productivity, in accordance with this, in the grid of labor rates, their values are horizontally differentiated by professional categories, reflecting the level of qualifications, vertically - by labor productivity, assessed in points based on assessments exhibited in the process of certification or competitions.
The size of the employee's rate increases horizontally in the tariff scale with his transition from one category to another. This transition is due to the timing of the passage of appropriate professional training, which has its own minimum and maximum limits. Meanwhile, the company reserves the right to provide this or that employee with training opportunities depending on the degree of his prospects, on his actual labor productivity. Introduction to the tariff system for assessing the labor contribution of an employee is of great importance. The results of the work (the level of compliance with the standards, quality indicators) are evaluated annually on a three-point system, and in accordance with the assessment received for the year, it can be transferred along the vertical of the tariff scale by one, two or even three rows. Therefore, even within the same qualification, each worker gets the opportunity to directly and independently influence the amount of his earnings, not to mention the fact that his prospects for advanced training and further wage growth are expanding.
2.5.3 Sweden
The system for determining wages in industry and services in Sweden is one of the elements of a rather complex "Swedish model" of socio-economic development. The basis of this system is the periodic campaign to renegotiate collective labor agreements, during which negotiations are held between representatives of employers and trade unions on the content of the new labor agreement, in particular on wages. Since the beginning of the 1950s, Swedish trade unions have been pursuing a policy of so-called solidarity wages in negotiations on renegotiating collective agreements, based on the following principles: equal pay for equal work and a reduction in the gap between the minimum and maximum wages. The principle of equal pay for equal work provides for cross-cutting national economy tariff conditions for workers performing the same work of the same qualification with the same intensity. At the same time, it is important to note that this system does not exclude the differentiation of earnings depending on specific labor results. The policy of solidary wages is aimed at solving a number of targets. First of all, along with market competition, it additionally stimulates the process of constant renewal of production based on the latest achievements of science and technology. Swedish trade unions do not allow the owners of low-profit enterprises to reduce wages against the set in the negotiations on the renegotiation of collective labor agreements general level. This encourages entrepreneurs to modernize production or close enterprises. Thus, the policy of solidary wages contributes to the acceleration of the process of liquidation of low-profit enterprises.
In the United States, the state generally does not bear any obligation to regularly review the minimum wage, carrying it out purely at its own discretion.
First nationwide legal act On labor in the United States was the fair labor legislation, adopted in 1938. It contained provisions for the introduction of a minimum wage (a level below which hourly wages could not fall), regulation of overtime pay, and imposition of restrictions on child labor. The minimum wage was supposed to guarantee reasonable pay for every worker and reduce poverty.
From time to time, proposals have been considered in the US Congress to link the minimum wage to either the level of consumer prices or the average hourly wage. In this case, the minimum wage could automatically increase from year to year. Currently, its size is set in nominal terms. As a result, there is a certain dynamics in the ratio of the minimum wage to the average hourly wage.
Allocate internal and external factors that contribute to both increase and decrease in its size. The internal ones include: the level of labor productivity, the scale of activity and the level of profitability of the enterprise, wage costs, etc.
Of considerable importance is also what payment system (tariff or non-tariff) is used in the organization. Most enterprises use a tariff-free wage system, which allows you to more accurately take into account production indicators and evaluate the work of an employee through his contribution to increasing the profitability of the enterprise.
The average level of remuneration for large enterprises Germany is almost 15-20% higher than the average level of wages for medium and almost 30% - for small. At the same time, the difference in remuneration exists not only at enterprises of the same industry, but also at the regional level. Diversification of activities contributes to an increase in wages. This applies to medium and small enterprises.
The external factors influencing the size of wages include: the cost of the labor force that has developed in the labor market; competitiveness of products or services provided; accounting for wages in other enterprises; the ratio of the volume of vital needs to nominal wages; inflation rate, etc. The cost of labor in the German labor market is determined per man hour.
The level of wages is influenced by regional differentiation in profitability.
Of great importance are the rise in prices for consumer goods, the increase in tariffs for housing and communal services, and the increase in user fees. public transport, high taxation. Despite the fact that the inflation rate here is one of the lowest in the world (in 2000-2003 it averaged 1.5%), this indicator is taken into account in tariff agreements and individual contracts when determining wages.
Conclusion
Wages are the main source of income. In this work, I considered public policy various countries in the field of wages and identified effective measures to regulate the differentiation of incomes and wages of the population, which contributes to poverty reduction.
One of the conditions for improving the standard of living of the population is to strengthen the regulatory role of the state in increasing the amount of minimum social guarantees. Importance has a significant approximation of the minimum wage to the subsistence minimum and the increase in real wages to the cost of labor.
Establishing an effective minimum wage can lead to an increase in labor productivity, since more high salary is known to motivate workers to be more productive.
For a radical solution to the problem in the field of income and wages, it is necessary to introduce measures of a general economic nature, aimed at financial stabilization and strengthening banking system, as well as a set of legal and organizational measures, including: strengthening administrative and financial responsibility for late payment wages; criminalization officials for illegal delays in the payment of wages; strengthening control over the use of funds (especially budget funds), preventing their spending on purposes not related to the payment of wages.
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