Fund wages(FZP) is one of the most important indicators labor plan, and includes the amounts of wages accrued by the enterprise, regardless of their source of financing.

The wage fund includes: all amounts of wages accrued by the enterprise in cash for hours worked and unworked, incentive payments and allowances, compensation payments related to working hours and working conditions, bonuses and one-time incentive payments, as well as payments for food, housing, and fuel. The following are included in the wage fund:

• 1. Payment for time worked (basic salary):
• 1.1. Wages accrued to employees at tariff rates and salaries for time worked is the tariff wage fund.
• - payroll number of workers of the i-th category, people;
• - annual effective working time fund of 1 worker of the i-th category, hour.
• 1.2. Incentive additional payments and allowances to tariff rates and salaries for professional skills, combination of professions, etc., are determined in accordance with. Regulations on remuneration adopted by the enterprise.
• 1.3. Bonuses and rewards of a regular or periodic nature:
• 1.4. Compensation payments related to working hours and working conditions:
  • a) additional payment for work in harmful or dangerous conditions and hard work;
  • b) additional payment for night work. Night time is considered to be from 20:00 to 8:00. Additional payment is established for each hour of night work.
  • c) payment for work on weekends and holidays is double:
  • d) payment for overtime work, additional payment for overtime of the average monthly working time is carried out in the amount of 50% of the hourly tariff rate.

Additional payments for overtime of the average monthly working time: where is the coefficient of the hourly tariff rate, fractions of units;

• - the payroll number of workers of the i-th category working overtime,
• - annual processing volume of 1 worker of the i-th category, hour.
• e) payments due to regional regulation of wages according to regional coefficients, northern allowances.

Basic wage fund, taking into account regional coefficients and northern allowances:

• 1.5. Remuneration for skilled workers, managers, specialists of enterprises and those not exempt from their main work and those hired for training, retraining and advanced training of workers.
• 1.6. Payment for special breaks in work.
• 1.7. Remuneration for persons hired on a part-time basis.
• 1.8. Payment of the difference in salaries for temporary substitution.
• 1.9. Remuneration for non-payroll workers.
• 2. Payment for unworked time in accordance with the law:
• 2.1. Payment of annual and additional holidays.
• 2.2. Payment for educational leave.
• 2.3. Payment of additional vacations granted to employees under the collective agreement.
• 2.4. Paying for teenagers' preferential hours.
• 2.5. Payment to donor employees for days of examination, blood donation and subsequent rest.
• 2.6. Payment for forced absence.
• 2.7. Payment for downtime is not the fault of the employee.
• 2.8. Payment for the period of training of employees aimed at advanced training.
• 2.9. Amounts paid by an enterprise for unworked time to employees forced to work part-time on the initiative of the administration.
• 2.10. Remuneration of workers involved in the performance of state or public duties.
• 3. One-time incentive payments:
• 3.1. One-time bonuses regardless of the sources of their payment.
• 3.2. Remuneration based on the results of work for the year, for years of service.
• 3.3. Material aid.
• 3.4. The value of shares issued free of charge to employees as incentives or incentives to purchase shares.
• 3.5. Other one-time incentives, including the value of gifts.
• 3.6. Cash compensation for unused vacation.
• 3.7. Additional payments upon provision annual leave in excess of holiday amounts
• 4. Payments for food, housing, fuel:
• 4.1. The cost of food and products provided free of charge to employees of certain sectors of the economy in accordance with the law.
• 4.2. Payment in full or part of the cost of food, provision of it at reduced prices or free of charge in excess provided for by law.
• 4.3. The cost of free housing and housing provided to employees of certain sectors of the economy utilities in accordance with the law.
• 4.4. The cost of free fuel provided to employees.
• 4.5. Funds to reimburse employees for housing costs provided for by law.

The remuneration system is understood as a method of calculating the amount of remuneration to be paid to employees of an enterprise in accordance with the labor costs they have incurred or the results of labor. Enterprises independently develop and approve forms and systems of remuneration - tariff rates and salaries. At the same time, state tariff rates and salaries can be used by management as guidelines for accounting for wages depending on professions, qualifications of workers, and the complexity of the conditions of work performed.

Forms of remuneration, depending on the amount of labor and time, are divided into two main groups (Article 83 of the Labor Code of the Russian Federation).

Time-based wages apply to all categories of workers. Time-based wages are paid per unit of time (usually an hour of work) in accordance with the tariff rate. The main document when calculating the earnings of a time worker is a time sheet. In this case, the accountant needs to know the amount of time worked and the tariff rate of each employee.

With piecework wages, prices are determined based on the established grades of work (how difficult this particular work is considered), tariff rates and production standards (or time standards).

The piece rate is determined by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) production rate. It can also be determined by multiplying the hourly (daily) tariff rate corresponding to the category of work performed by the established time standard in hours or days.

In this case, one must proceed from the tariff rates (salaries) of the work performed, and not from the tariff category assigned to the employee (a highly qualified employee should have the same rates as a lower-skilled employee if he copes with the job).

Piece rates do not depend on when the work being priced was performed - during the day, in the evening or at night, as well as on overtime work - to take into account these work factors there are special types surcharge

The average salary of employees for the enterprise as a whole is calculated based on the wage fund of payroll employees.

Salary fund - total amount funds paid to employees of an enterprise at piece rates, tariff rates, salaries, as well as additional payments, allowances and bonuses for a certain period of time.

The wage fund, according to the current instructions of the statistical authorities, includes not only the wage fund attributable to the current costs of the enterprise, but also payments from funds social protection And net profit, remaining at the disposal of the enterprise, as well as contributions to social and medical insurance of employees. Thus, the wage fund includes:

• a) all amounts of wages accrued by the organization, regardless of the source of financing;
• b) incentive and compensation payments;
• c) the cost of products issued as wages in kind.

The concepts of “wage fund” and “wage fund” have some differences.

The wage fund is a source of funds intended for payment of wages and social benefits. Labor standardization makes it possible to take into account the quality of labor and the individual contribution of the employee to the overall results of the enterprise. The tariff system makes it possible to compare various specific types of labor, taking into account their complexity and conditions of performance, that is, the quality of labor. In other words, it is a set of norms that ensure differentiation of wages depending on its qualifications, complexity, intensity, conditions, and nature. In accordance with Art. 143 of the Labor Code of the Russian Federation, the tariff system includes the following main elements:

• - tariff rates that determine the fixed amount of remuneration for fulfilling a standard of work (job duties) of a certain complexity (qualification) per unit of time (hour, day, month). The amount of payment for the simplest work is determined by the tariff rate of the first category. It then increases with increasing complexity of the work.
• - salary - monthly amount time-based wages, usually established either by workers whose work cannot be regulated, or by managers, specialists and employees.
• - tariff schedule, establishing differentiation in wages taking into account the type of work and industry of the enterprise. It consists of tariff rates and tariff categories.

The first category includes the most simple work, to the last - the most complex. The ratio of the tariff rates of each category is determined by the tariff coefficient. The more complex the work, the higher the rank and, accordingly, the higher the tariff rate.

• - regional coefficients for wages, compensating for differences in the cost of living in different natural and climatic conditions (regions);
• - tariff and qualification reference books, subdividing different kinds works into groups depending on their complexity;
• - surcharges to tariff rates and allowances for combining professions, expanding service areas, overtime, work on holidays and weekends, hazards, work in the second and third shifts and others.

The wage fund includes:

• - Basic wage fund: wages accrued for work performed in accordance with established labor standards (standards of time, production, service, job responsibilities) at piece rates, tariff rates (salaries) of employees and official salaries, regardless of the forms and systems of remuneration adopted at the enterprise. Amounts of interest or commission accruals depending on the amount of income (profit) received from the sale of products (works, services) in cases where they are the main salary. Amounts of royalties for workers in the arts, editorial offices of newspapers and magazines, telegraph agencies, publishing houses, radio, television and other enterprises and (or) payment for their labor, carried out at the rates (prices) of copyright (production) remuneration accrued on this enterprise.
• - The additional salary fund includes:
  • 1. Allowances and additional payments to tariff rates and official salaries in the amounts provided for by current legislation for qualified workers employed in special responsible work, for high qualification skills; for work in difficult, harmful, especially harmful conditions; for work in multi-shift and continuous production (including additional payments for work on weekends, which are working days according to the schedule), at night; workers constantly engaged in underground work, for the standard time of their movement in the mine (mine) from the shaft to the place of work and back, and other allowances and additional payments provided for by law.
  • 2. Bonuses for workers, managers, specialists and other employees for production results, including bonuses for savings of specific types material resources, including for:
    • - fulfillment and overfulfillment of production tasks;
  • - completing chord tasks on time;
  • - increasing labor productivity and output;
  • - improvement of final results economic activity brigade, site, workshop;
  • - saving raw materials, materials, tools and other material assets;
  • - reduction of equipment downtime and other quality indicators in the operation of enterprises, as well as bonuses awarded to workers from the foreman’s bonus fund and others.
• 3. Rewards (percentage bonuses) for length of service, length of service (bonuses for length of service in the specialty at a given enterprise), provided for by current legislation.
• 4. Payment of labor to employees who are not on the staff of the enterprise for the performance of work in accordance with civil law contracts, including contract agreements, provided that payments to employees for work performed are made directly by this enterprise. The amount of funds allocated to pay these workers is determined based on their estimate for performing work (services) under the contract and payment documents.
• 5. Payment for work on weekends and holidays (non-working days), overtime at rates established by legislative acts.

Other incentive and compensation payments include:

• a) Payment for downtime through no fault of the employee.
• b) Amounts paid to employees on leave at the initiative of the administration with partial retention of wages.
• c) Amounts paid to workers who took part in strikes.
• d) Allowances and additional payments not provided for by law, and in excess of the amounts established by current legislation.
• e) Rewards based on the results of work for the year.
• f) Rewards (percentage bonuses) for length of service, length of service (bonuses for length of service in a given specialty at a given enterprise), not provided for by law, and in excess of the amounts established by current legislation.
• g) One-time incentives (for example, individual employees for completing particularly important production tasks, incentives for anniversaries and memorable dates, both in cash and in kind).
• h) Material assistance (health, environmental and other payments).
• i) The amount of labor and social benefits provided to employees by the enterprise:
  • - payment for additional vacations granted by decision of the workforce (in excess of those provided for by law), including for women raising children;
  • - one-time assistance to employees retiring;
  • - additional payments and supplements to state pensions for working pensioners;
  • - the cost of vouchers for treatment and recreation or amounts of compensation issued instead of vouchers; excursions and travel;
  • - reducing the cost of food for employees both in cash and by non-cash payments in canteens, buffets, and dispensaries;
  • - other payments of an individual nature (payment for apartments and rental housing, except for dormitories, food and non-food products, including goods received through barter, grocery orders, travel tickets, subscriptions to health groups, subscriptions to newspapers and magazines, prosthetics, payment of differences in fuel prices or compensation to employees for the cost of fuel issued in cases not provided for by current legislation, and others).

Thus, the wage fund is part of the national income distributed among those working in the national economy. Part of the income of an enterprise or firm. The payroll includes wages, incentive and compensation payments, bonuses for specific performance results, remuneration based on the results of work for the year and for length of service, bonuses based on regional coefficients, for work on evening and night shifts, etc.

Payroll - the total amount of wages of company employees, calculated on the basis of existing rates of payment or salaries and until various taxes, social security contributions, contributions and deductions are deducted from it. Total wages are used to determine total production labor costs. wage fund labor

The wage fund characterizes only that part of the wage fund that is included in the cost of products (services, works).

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Additional payments of a compensatory nature are due to the fact that many enterprises use them to try to retain or attract workers - additional payment, for example, for days of rest if they work beyond normal hours using a rotational method of organizing work. Compensatory additional payments related to working conditions and night work are the most common. Currently, enterprises are given complete independence, both in determining the size of these payments and in choosing compensation - in the form of a percentage (share) deduction to the tariff rate or an absolute (in rubles) payment for each hour of work.

Additional payments for working conditions are sharply differentiated. For workers engaged in work with difficult and harmful working conditions, additional payments are established in the amount of 4.8.12% of the tariff rate of the assigned category, and for work with particularly difficult and especially harmful working conditions - 16.20.24%.

Composition (structure) of the wage fund

Currently, enterprises and organizations various forms property have the opportunity to independently determine their wage policy, provided that payment is made at the expense of their own funds without allocating budget allocations for these purposes.

Remuneration of employees forms the wage fund, the planned indicator of which is approved by the head of the organization at the beginning calendar year. « Planned indicator the wage fund is adjusted depending on the sales plan for a specific month of the year, planned changes in the employee remuneration system, and changes in the level of inflation.” It is advisable to plan the wage fund annually with a monthly breakdown by structural divisions.

The wage fund consists of two main parts:

Payroll Fund (WF)

Material incentive fund.

The wage fund, or the so-called constant part, is 20-40% of the wage fund.

Material incentive fund, variable part - 60-80% of the wage fund. The variable part of the salary of the organization's employees is aimed at stimulating employees to meet production targets to the maximum extent and level of quality.

The wage fund includes accrued amounts of wages in cash and in kind for hours worked and unworked at the tariff (salary), incentive additional payments and allowances, compensation payments related to the regime and working conditions.

The material incentive fund includes accrued monthly bonuses for meeting targets economic activity, one-time incentive payments.

The wage fund consists of:

1) Payment for time worked

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

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

The cost of products issued as payment in kind;

Monetary remuneration for persons holding state and municipal positions in the Russian Federation;

Bonuses and remunerations of a systematic nature (including the cost of in-kind bonuses), regardless of the sources of their payment;

Incentive additional payments and allowances to tariff rates and salaries (for professional excellence, combination of professions and positions, access to state secrets, knowledge of a foreign language, academic degrees, qualification category, etc.)

Monthly or quarterly remunerations (bonuses) for length of service, length of service

Compensation payments related to working hours and working conditions:

Payments due to regional regulation: according to regional coefficients, for work in desert, waterless areas and in high mountainous areas, percentage increases in wages for work experience in the regions of the Far North, in equivalent areas and other areas with difficult natural and climatic conditions.

Additional payments for working in harmful and dangerous conditions in heavy work

Additional payments for night work

Additional payments for multi-shift work

Payment for work on weekends and holidays

Payment to an employee for days of rest (time off) provided in connection with work in excess of normal working hours under a rotational method of organizing work, with cumulative accounting of working hours and in other cases established by law.

Additional payments to workers constantly engaged in lifting work for the standard time of their movement in the mine (mine) from the shaft to the place of work and back.

Remuneration for skilled workers, specialists, managers of enterprises and organizations who are released from their main jobs and hired to train, retrain and improve the skills of workers.

Commissions paid, in particular, to in-house insurance agents and brokers.

Fees for employees on the payroll of editorial staff of newspapers, magazines and other media.

Payment for the services of accounting department employees for their execution of written instructions from employees to transfer insurance contributions from wages.

Payment for special breaks in work.

Payment of the difference in salaries to employees employed from other enterprises and organizations, while maintaining the official salary at the previous place of work for a certain period of time

Payment of the difference in salaries for temporary substitution

Amounts accrued for work performed to persons hired to work at the enterprise, in accordance with special agreements with government organizations(for the provision of labor, for example, military personnel), both issued directly to these individuals and transferred to government organizations.

Remuneration for persons employed part-time

Remuneration (remuneration) for non-payroll employees

Payment of labor to persons who are not on the payroll of the enterprise (organization) for performing work on civil contracts, if payments for work performed are made by enterprises with individuals, and not legal entities. At the same time, the amount of funds for remuneration of these individuals determined based on the estimate for the performance of work, services under this agreement and payment documents

Payment for the services of non-payroll employees (for translations, consultations, lecturing, speaking on radio, television, etc.).

2) Payment for unworked time

Payment of annual and additional vacations (without monetary compensation for unused vacation)

Payment of additional vacations granted to employees under the collective agreement (in excess of those provided for by law)

Payment of preferential hours for teenagers, disabled people of groups Y and Y, women working in rural areas, women working in the Far North and equivalent areas;

Payment for study leaves granted to employees studying in educational institutions

Wages are remuneration, calculated, as a rule, in monetary terms, which, under an employment contract, the employer pays to the employee for the work performed.

The amount of wages depends on the complexity and conditions of the work performed, the professional and business qualities of the employee, the results of his work and the economic activities of the enterprise.

Salary structure:

a) basic salary;

b) additional salary;

c) other incentive and compensation payments.

The basic salary is remuneration for work performed in accordance with established labor standards (standards of time, production, service, job responsibilities). It is established in the form of tariff rates (salaries) and piece rates for workers and official salaries for employees.

Additional salary is a reward for exceeding labor standards, for labor success and for special conditions labor. Additional salary consists of the following additional payments: official allowances; compensation payments in accordance with the law, bonuses related to the implementation of production tasks and job functions; remuneration for length of service, payment for non-staff workers, payment for work on holidays and weekends; payment of annual and additional vacations, monetary compensation for unused vacation, etc.

Other compensation and incentive payments. These payments include payments in the form of remunerations for the results of work for the year, bonuses under special systems and regulations, compensation and other monetary and material payments, not provided for by law, or carried out in excess of the norms established by these acts.

It is inappropriate to include in the planned wage fund additional payments for deviations from normal working conditions, marriage, overtime, and downtime.

Labor costs include all expenses of the enterprise, regardless of the source of financing these payments.

Important components of the organization of wages are its forms and systems, which provide a connection between wages and its results. Forms and systems of remuneration are established by enterprises and organizations independently in a collective agreement in compliance with the requirements and guarantees provided for by law, general and industry (regional) agreements.

Enterprises use two main forms of wages - piecework and time-based. Each of them corresponds to a certain degree of the amount of labor: the first - the amount of production, the second - the amount of time worked.

Piece-rate and time-based forms of remuneration are divided into several systems.

The piecework form of remuneration includes following systems: direct piecework, piecework-bonus, piecework-progressive, indirect piecework, piecework, collective (team) piecework, and hourly - direct timework, timewise-bonus, collective (team) hourly.

When considering the essence of basic and additional wages, it should be borne in mind that they are payment for labor used. In this regard, two different concepts arise: real and nominal wages.

Nominal wage is cash which the employee receives for the labor expended.

Real wages are the amount of goods and services that can be purchased for a nominal wage, or in other words, it is purchasing power nominal salary, i.e. real wages depend on nominal and price levels for goods and services. The dynamics of real wages is determined by comparing changes in nominal wages and the price level as a percentage.

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The wage fund is a source of funds intended for payment of wages and social benefits.

The planned value of the wage fund (WF) can be determined different ways:

1.Direct counting method:

where Chsp is the average planned number of employees, people;

Zpsr - average salary of 1 worker in the planning period with additional payments and accruals, rub.

Using this method, the total wage fund can be calculated based on both the number of employees and their wages for the enterprise as a whole, and by categories and individual groups of employees.

2. Standard calculation method:

where Q is the total volume of output in the planning period, rub.;

WIP - wage standard per 1 rub. manufactured products, rub.

When justifying the wage standard for 1 rub. output, the enterprise must take into account the planned change in labor productivity, the expected level of inflation and the planned change in the real wages of its employees. The composition of the wage fund and payments made from it are subject to state regulation in Russia.

The wage fund includes:

Amounts of remuneration accrued by enterprises and organizations in cash and in kind for time worked;

Payment for unworked time;

Incentive additional payments and allowances, compensatory additional payments and regular payments with working hours and working conditions;

Regular payments for food, housing and fuel.

Payment for time worked includes: wages accrued at tariff rates and salaries, at piece rates, as a percentage of revenue for sold products, the cost of products issued as payment in kind; bonuses and remunerations that are regular or periodic, regardless of the sources of their payment; incentive additional payments and allowances to tariff rates and salaries (for professional skills, combination of professions, etc.); compensation payments and additional payments related to working hours and working conditions (work in harmful or dangerous conditions, night work, overtime work, etc.) and other payments. This includes remuneration for persons hired on a part-time basis and remuneration for unlisted employees. IN statistical reporting remuneration for unpaid personnel is not taken into account in the payroll fund and is shown separately.

Payment for unworked time is various types of payments, which include both payment for unworked hours within the working day and payment for unworked man-days, including: payment for annual and additional vacations, payment for additional vacations granted under a collective agreement (in excess of those provided for legislation); payment for educational leave and payment for periods of professional retraining of employees; remuneration of workers involved in the performance of state and public duties; payment for preferential hours for teenagers, amounts paid to employees at the expense of enterprises who were forced to work part-time on the initiative of the administration; payment for downtime through no fault of the employee and other payments.

One-time incentive payments include one-time (one-time) bonuses, remuneration based on the results of the year and length of service, compensation for unused vacation, additional payments when providing vacation, the cost of shares issued free of charge to employees as incentives and other payments.

Expenses for food, housing and fuel include: the cost of food and products provided free of charge to employees in certain sectors of the economy (in accordance with the law), the cost of free or reduced-price food (in excess of that provided by law); the cost of free housing and utilities provided to industry workers or the amount of monetary compensation for not providing them free of charge (in accordance with the law), the cost of free fuel provided to workers.

The wage fund is calculated for the month, quarter and year. The annual wage fund is equal to the sum of the monthly funds. Based on the wage fund, the level of average wages is determined both for enterprises and organizations, and for the industry and the economy as a whole. Payroll data is required:

To determine the costs of labor;

To construct an income generation account in the SNA;

To determine gross domestic product using the distribution method.

Data on the wage fund both at the level of the economy as a whole and at the level of individual industries and sectors of the economy are widely used in constructing the inter-industry balance, production functions and other econometric models used to analyze the structure of the economy, economic growth and standard of living. Labor costs are the most important, and in many sectors of the economy, the most significant component of production costs.

The wage fund at individual enterprises is taken into account for certain categories of personnel. Payroll structure for individual categories employees is very different, which is confirmed by its analysis both for personnel as a whole and for its individual categories in various industries economic activity.

Data on the structure of the wage fund and absolute payments for individual components, especially in terms of payment for hours worked at the sectoral level, are necessary for the development of wage policies and the conclusion of sectoral collective labor agreements between employers' and workers' organizations.

The hourly wage fund includes the hourly wage fund, as well as hours not worked, but subject to payment according to current legislation, payment for preferential hours for teenagers, payment for intra-shift downtime not due to the employee’s fault, payment for overtime work, etc. The daily fund represents payment for man-days actually worked.

The monthly (or full) wage fund includes the daily wage fund and other payments for unworked time, one-time and incentive payments, payments for food, housing and fuel.

Based on the dynamics of hourly, daily and monthly funds and the relationship between them, one can judge the organization of production and the use of working time at the enterprise. The excess of the growth rate of the hourly wage fund over the growth rate of the daily wage fund indicates the effective use of the working day, and that wage growth occurs due to payments that are directly related to production output. Hourly, daily and monthly funds are used to calculate the average wage level of workers per hour, day and month worked, to analyze the relationship between the dynamics of hourly, daily and monthly labor productivity and relevant indicators average salary workers.

Social payments. Social payments made by enterprises and organizations include compensation and social benefits provided to employees for treatment, rest, travel, employment and other purposes. Social payments are not included in the wages of employees, but they are an integral element of a person’s income as an employee employed in a particular enterprise.

Social payments include: bonuses to pensions for those working at the enterprise and one-time benefits retiring employees at the expense of the enterprise; insurance payments, paid to employees under insurance contracts at the expense of the enterprise, contributions for voluntary medical insurance and expenses for payment for services of health care organizations provided to employees at the expense of the enterprise; severance pay upon termination employment contract and amounts paid to dismissed employees for the period of employment in connection with the liquidation of the enterprise, staff reduction; payment for travel to the place of work, one-time material aid for family reasons; scholarships for employees studying in full-time higher and secondary educational institutions in the direction of enterprises, and other payments and expenses of the enterprise.

Some social payments are made on the basis of current labor legislation, and a significant part of them are made on the basis of collective labor agreements between the administration and workers' organizations.

In addition to the wage fund and social payments, employees of enterprises can receive income from shares and other income from the participation of employees in the property of enterprises and organizations. Enterprises pay insurance premiums And Pension Fund, fund social insurance and mandatory fund health insurance, state employment fund.

Workers receive uniform free of charge or at reduced prices, they are given special clothing and footwear, provided with therapeutic and preventive food, enterprises rent premises for educational, cultural, sports and other events.

Information about these expenses of enterprises and organizations, direct payments to employees (daily allowances for business trips, field allowances, allowances for rotational work, etc.), expenses for social events, professional retraining is necessary when determining the income of employees, remunerations of employees for the SNA and determining expenses for the workforce.

Let's consider the use of statistical methods in studying the composition and structure of the enterprise's wages and salaries based on data from OJSC "Machine-Building Plant".

table 2

Composition and structure of the enterprise's wage fund

Type of payment	Salary amount, thousand rubles.
2007	2008	Deviation report. from bases.
plan	fact
1. Variable part of workers' compensation				+5050
1.1. At piece rates				+4500
1.2. Performance bonuses				+550
2. Constant part of workers' compensation				+5370
2.1. Time-based wages at tariff rates				+370
2.2. Additional payments				+5000
2.2.1. for overtime work	---	---		+800
2.2.2. for work experience				+200
2.2.3. for downtime due to the fault of the enterprise	---	---		+4000
3. Total wages of workers without vacation pay				+10420
4. Payment for workers' vacations				+1210
4.1. variable part				+750
4.2. pertaining to the permanent part				+460
6. General payroll				+11630
Including: variable part constant part				+5800 +5830
7.Specific gravity in general fund salary,% variable part of constant part	80,0 20,0	80,0 20,0	79,0 21,0	-1,0 +1,0

Table 2 shows the structure of the wage fund of the enterprise under study in fact for the base year, in plan and in fact for the reporting year.

Let's find the shares of the components of the enterprise's wages and salaries and see how they have changed in reporting year compared to the baseline.

Salary at piece rates:

where and salary at piece rates, respectively, in the base and reporting year,

I is the wage fund in the base and reporting year, respectively.

Performance bonuses:

where and are bonuses for production results accrued in the base and reporting years, respectively;

For clarity, let’s present the composition of the wages and salaries in the form of a diagram, which clearly shows that the largest share in the wages and salaries is paid to workers at piece rates (Fig. 2):

Fig.2. Shares of components in the total wages

ANALYSIS OF THE DYNAMICS OF FZP

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