Basic functions of wages. Wages: essence, functions, forms and systems Basic function of wages

1. Salary 3

2. Payroll functions 4

Conclusion 7

References 8

1. Salary

Currently, wages make up the largest part of an employee's income. In a developed market economy, wages are the price paid to an employee for the use of his labor, the value of which is determined by the labor market, i.e. labor demand and supply. The greater the demand for a particular labor force and the smaller its supply, the higher the wages, and, conversely, the higher her supply, the lower the wage.

Due to the underdevelopment of market relations in Russia for the production sector (sphere of productive labor), wages as a form of value, labor prices are the main part of the workers' livelihood fund, distributed among them in accordance with the quantity and quality of labor, real labor contribution and depending from the final results of the enterprise (firm). Other principles for distributing the specified fund can be used, but in all cases the amount of salary depends on the size of this fund (and factors affecting it) and is associated with a share-share system of remuneration.

It is also necessary to distinguish between nominal (i.e., accrued), disposable (net of taxes and mandatory deductions) and real wages, monetary and non-monetary forms of remuneration. The monetary form is the main one, which is due to the role of money as a universal equivalent in commodity-money relations (in a market economy). But there is also a natural-material form. In the absence of cash, the enterprise can settle accounts with employees with manufactured products (goods), which can be personally consumed by the employee and his family or sold (or exchanged for other goods). Also used is such a form as the provision of additional paid leave (for study, advanced training, recreation, additional earnings). In addition to the salary, a system of social payments, benefits, discounts, etc. is used.

2. Payroll features

Wages perform several functions, the most important of which are reproductive, stimulating, status, regulatory (distributive), production-share, and others. The same functions are performed by wages themselves.

reproductive function is to ensure the possibility of reproduction of the labor force at a socially normal level of consumption, i.e. in determining such an absolute amount of wages that allows you to implement the conditions for the normal reproduction of the labor force. Hence the original meaning of this function, its defining role in relation to others. This is especially true at the end of the 1990s, when almost all issues of wages are reduced mainly to the possibility of ensuring a decent standard of living. In the case when the salary at the main place of work does not provide the employee and his family members with normal reproduction, the problem of additional earnings arises. Their implementation outside the enterprise (firm) can cause not only positive, but also negative consequences. Working on two or three fronts is fraught with depletion of labor potential, a decrease in professionalism, a deterioration in labor and production discipline, and so on.

status function wages implies compliance with the status determined by the size of wages, the labor status of the employee. By "status" is meant the position of a person in a particular system of social relations and connections. Employment status is the place of a given employee in relation to other employees both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration. This requires a public development (with mandatory discussion with the staff) of a system of criteria for remuneration of certain groups, categories of personnel, taking into account the specifics of the enterprise, which should be reflected in the collective agreement (contracts). For example, one can lay down the three-stage principle common in developed capitalist countries:

1) criteria for the economic efficiency of the entire enterprise,

2) similar criteria for individual units;

3) individualized criteria that play a large stimulating role (personal labor contribution, labor participation rate, "merit", etc.).

The main problem is to find the most appropriate combination of teamwork in work, necessary for the successful operation of the company, and individualism in wages.

The status function is important, first of all, for the employees themselves, at the level of their claims to the salary that employees of the corresponding professions have in other firms, and the orientation of personnel to a higher level of material well-being. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.

Stimulating function remuneration is important from the standpoint of the management of the company: it is necessary to encourage the employee to labor activity, to maximize returns, to increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each. The separation of wages from the personal labor efforts of workers undermines the labor basis of wages, leads to a weakening of the stimulating function of wages, to its transformation into a consumer function and extinguishes the initiative and labor efforts of a person.

The implementation of the incentive function is carried out by the management of the company through specific remuneration systems based on the assessment of labor results and the relationship between the size of the wage fund and the efficiency of the company.

This principle can be successfully used only if the mechanism of pricing in the labor market and the behavior of subjects of market relations associated with it are taken into account. The specificity of the product "labor" requires a distinction between the concepts of "labor price" and "labor price"

The price of labor- this is the monetary expression of its value, reflecting, according to segmentation criteria, the level of costs necessary for the reproduction of the labor force, taking into account supply and demand in the labor market. The price of labor power can be the basis for the formation of a policy of wage differentiation at the enterprise, as well as for the establishment of contractual conditions for remuneration of a particular employee hired by the employer.

The price of labor- this is the monetary expression of the various qualities of labor, it allows you to measure the amount of labor with its payment. The unit of measurement can be the price of an hour of labor, which is a derivative of the price of labor, determining the conditions for remunerating an employee based on the results of his current activities under the conditions of the mechanism of the internal labor market at the enterprise. Prices for various types of labor take the form of calculated tariff rates (official salaries). By setting the price of a particular type of labor, the enterprise regulates wages so that, on the one hand, it does not underestimate its level (otherwise qualified personnel will leave), and on the other hand, it does not overprice, so that the company's products are competitive not only in terms of consumer qualities, but also at the price of goods (products, services). Otherwise, the volume of sales (sales, revenue) may decrease, which will affect the demand for the labor force, its employment, etc.

Production share function wages determines the measure of the participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total production costs and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor (however great it may be), which means that it requires obligatory observance of the lower limits of the cost of labor and certain limits of increase wages. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, etc., the procedure for their calculation and dependence on the wage fund.

The production-sharing function is important not only for employers, but also for employees. Some tariff-free wage systems and other systems imply a close dependence of individual wages on the wage fund and the employee's personal contribution. Within the enterprise, the wage fund of individual subdivisions can be built on a similar dependence (through the labor contribution coefficient or in another way).

The specific amount of remuneration for each employee is an individual matter; in order to approach it, knowledge of the complex structure and mechanism for regulating remuneration is necessary.

Conclusion

In a market economy, there have been noticeable changes in pay, which is made dependent not only on the results of the work of employees, but also on the efficiency of production units.

Remuneration of labor is earnings calculated, as a rule, in monetary terms, which, under employment contracts, the owner or a body authorized by him pays for the work performed or the services provided.

Remuneration of employees is made in the form of wages and is set by each enterprise independently, based on financial capabilities and characteristics of the production process. However, the basic principles of organizing wages, including the calculation of average wages, are common to enterprises of all forms of ownership and are stipulated in the Labor Code of the Russian Federation (Labor Code of the Russian Federation).

The enterprise must provide an accurate calculation of the remuneration of each employee in accordance with the quantity and quality of labor expended, the current forms and systems of its payment.

The enterprise independently, but in accordance with the law, establishes the staffing table, forms and systems of remuneration, bonuses. Accounting for labor and wages is one of the most important and complex areas of work that requires accurate and up-to-date data, which reflects the change in the number of employees, working hours, categories of workers, production costs.

Accounting for labor and wages occupies one of the central places in the entire accounting system at the enterprise. Wages are the main source of income for employees of the company, enterprise.

The labor income of an employee is determined by his personal labor contribution, taking into account the final results of the enterprise or firm. They are regulated by taxes and are not limited to maximum sizes. The minimum wage is established by law.

The amount of wages depends on a number of social and production factors.

Bibliography

1. Alekhina O. Stimulating effect of wage systems // Chelovek i trud. - 1997. - No. 1. - S. 90-92.

2. Belova V. The crisis of wages: causes and ways to overcome it // Man and labor. - 1998. - No. 12. - P.51 - 55.

3. Income, standard of living // The Economist. - 1996. - No. 5. - S. 63-73

4. The main directions of the concept of reforming wages // Man and labor. - 1998. - No. 1. - S. 70-76.

Formed professional competencies: PC 17 - knowledge of the principles and foundations of the formation of a system of motivation and incentives for personnel, including remuneration, and the ability to apply them in practice.

In its economic essence, wages perform several functions that reflect the characteristics of its impact on socio-economic processes in society. Different authors (Yu.P. Kokin, B.E. Mazmanova, A.I. Rofe, R.A. Yakovlev, etc.) name from five to ten wage functions, but the majority single out the following: reproductive, status, motivational ( stimulating) and regulatory. Some authors propose to consider other functions of wages - production-sharing, resource-allocation, measuring-distributive, formation of effective demand of the population, and so on.

reproductive function wages (Fig. 1.7)

Rice. 1.7.

is to ensure the possibility of reproduction of the labor force at a socially normal level of consumption, allowing the reproduction of the labor force. This function throughout the world is closely related to the peculiarities of state regulation of wages through the establishment of a minimum wage. In modern conditions, the role of this function is the most relevant. The inoperability of the reproductive function of wages leads to secondary employment of the population, which entails negative consequences. Working in several places is fraught with depletion of labor potential, a decrease in professionalism, and a deterioration in labor and production discipline.

The importance of the reproductive function of wages was noted by well-known Russian theoreticians in the field of labor economics; in particular, A.V. Sidorovich gave the following definition: "The reproductive function implies that wages must be sufficient to meet the needs and reproduce workers and their families." R.A. Yakovlev writes that “the reproductive function of wages is designed to provide the worker with the volume of consumption of material goods and services sufficient for expanded reproduction of the labor force, i.e. abilities for physical and intellectual labor. A.I. Rofe pointed out the primacy of this function: “the reproductive function is the most important function of wages, which determines its size in the labor market” . Position of E.G. Zhulina is consonant with the position of previous authors, and already in the definition she represents the implementation mechanism: “The reproductive function is to provide workers and their families with the necessary benefits for the reproduction of the labor force and future generations. In this regard, state regulation of wages plays a special role, in particular, the establishment and constant indexation of the minimum wage.

The broadest definition is as follows: “The reproductive function ensures the formation of personal income to meet the needs of workers and their families. Wages must ensure the reproduction of the labor force of a certain quality level. The costs of reproduction of the labor force depend on socio-economic, climatic, cultural and other characteristics. They consist of the cost of food, clothing, housing, cultural and medical services, education and training, employment, migration of workers, meeting their social needs, etc.” .

In accordance with the recommendation of the International Labor Organization No. 135 “On the establishment of minimum wages with particular regard to developing countries”, the following criteria are applied in determining the minimum wage: the needs of workers and their families; the general level of wages in the country; cost of living and its changes; social security benefits; comparative standard of living of other social groups; economic factors, including the requirements of economic development, the level of labor productivity and the desirability of achieving and maintaining a high level of employment.

status function wages is to establish the correspondence of the hierarchical status to the amount of wages, therefore remuneration for work is one of the main indicators of this status. Comparison of this size with their own labor efforts allows the employee to judge the fairness of wages. The main problem for the manager is to find the most appropriate combination of teamwork in work, necessary for the successful operation of the organization, with individual pay.

Stimulating function wages is to create a certain stereotype of the behavior of the employee in the production process, in the realization of his physical and spiritual abilities in the process of labor activity with the labor return necessary for the employer. Its essence should be manifested in establishing the dependence of the amount of remuneration on the labor contribution and financial results of the organization, which encourages the employee to constantly improve the results of his work.

Wages in the process of implementing this function force the employee to a certain level of labor enthusiasm necessary for the employer. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each employee. The discrepancy between pay and personal labor efforts of workers undermines the labor basis of wages. This leads to a weakening of the stimulating function of wages, turning it into a consumer function, extinguishing the initiative and labor efforts of a person.

The implementation of the incentive function of wages is carried out by the management of the organization through flexible wage systems.

Regulating function affects the ratio between the demand and supply of labor, the formation of personnel (number of employees and professional qualifications) and the degree of its employment. This function plays the role of balancing the interests of employees and employers.

The objective basis for the implementation of this function is the principle of differentiation of wages by groups of workers. A feature of the regulatory function of wages in a market economy is a close connection with the demand for labor in the labor market, as a result of which this function affects the level of wages, which has a significant impact on the formation of prices for commodities.

QUESTIONS AND TASKS FOR CONTROL AND SELF-CHECK

Questions

1. What is the reproductive function of wages?
2. How is the status function of wages in the civil service implemented?
3. Give an example of an incentive function of wages.

Active and interactive teaching methods

What do you think about the problem of implementing the reproductive function of wages in Russia?

case study

According to the theory of human capital, more educated workers should receive higher wages, since more funds are required for their reproduction. Let us estimate the level of differentiation between occupational groups (the assumption that more educated workers occupy higher status positions) and the subsistence minimum.

The ratio of the average accrued wages of employees

by occupational groups and subsistence minimum for 2005-2011. one

1 Federal State Statistics Service. Access mode. - http://www.gks.ru

End of table

Indicator


0 unskilled workers
Living wage, rub.
The ratio of the average accrued wages of employees by occupational groups to the subsistence minimum, %, including

0 heads of organizations and their structural divisions (services)
0 specialists of the highest qualification level
0 mid-level specialists
0 unskilled workers

Confirm the reliability of the theory of human capital in Russia in 2005-2011 using the calculations carried out on the basis of the analysis of the statistical data of the table. Discuss the results in small groups.

Test"Payroll Functions"

1. Wages perform several functions, the most important of which

a) stimulating, regulating, control, status; b) stimulating, reproductive, regulating, status; in) stimulating, reproductive, regulatory, control; G) stimulating, regulating, status.
2. The ability to reproduce the labor force at a socially normal level of consumption is provided by the function of wages: but) stimulating; b) reproductive; in) status; G) control.
3. Compliance of the labor status with the amount of wages implies the function of wages:
- a) stimulating; b) reproductive; in) status; G) regulatory.
4. In creating a certain stereotype of employee behavior in the process

production, in the realization of his physical and spiritual abilities in the process of labor activity with a certain labor return necessary for the employer, the function of wages consists:

Yakovlev R.L. wages in enterprises. M.: MTsFER, 2003. S. 312.

Cit. Cited from: Kibanov A.Ya. etc. Decree. op. S. 313.

Zhulina E.G. Labor Economics. M.: EKSMO, 2010. S. 96.

Labor Economics: textbook, allowance; ed. Yu.P. Kokina, P.E. Shlender. M.: Master, 2008. S. 408.

Payroll features

Wages perform several functions, the most important of which are reproductive, stimulating, status, regulating (distributive), production-sharing, etc.

Reproductive function of wages -- the ability of wages to be sufficient to compensate for the physical, mental, and other costs that occur in the process of a person's labor activity and preparation for it. That is, the degree (completeness) of the implementation of the reproductive function of wages is determined by its size, and also depends on the level of prices for goods and services, inflation, the timeliness of payment of remuneration and some other aspects.

The degree of implementation of the reproductive function of wages can be assessed, measured and analyzed by comparing two values - the subsistence minimum and the wages received by a particular worker. If wages are not less than the officially established subsistence level, then it fulfills its reproductive function.

In order to ensure not only simple, but also expanded reproduction of the labor force, it is not enough that the wages of the worker be equal to the subsistence minimum. Wages must exceed the subsistence level, so for its expanded reproduction, a person needs funds for physical, cultural, intellectual development, as well as the maintenance of disabled, young family members, etc.

status function wages implies the correspondence of the status determined by the amount of wages, the labor status of the employee. By "status" is meant the position of a person in a particular system of social relations and connections. Employment status is the place of a given employee in relation to other employees, both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration.

Incentive function of wages- its property (ability) to direct the interests of employees to achieve the required results of labor (more of it, of higher quality, etc.), primarily by ensuring the relationship between remuneration and labor contribution. That is, the degree of implementation of the stimulating function of wages is determined, first of all, by its organization, and not by the amount of wages. For example, the main reason for the incomplete realization of potential abilities and opportunities by half of all workers in the real sector of the Russian economy is precisely the lack of correlation and dependence of their wages on the actual results of labor, qualifications and professionalism.

The stimulating function of wages is to provide a certain, necessary for the employer, labor return from the employee, to create a certain stereotype of the employee's behavior in the production process, to realize his physical and spiritual abilities in the process of work. In the process of implementing its stimulating function, wages force the employee to a certain labor efficiency necessary for the employer, sufficient to not only cover his labor costs, but also bring a certain profit, from which taxes will be paid for national and local needs and ensure the expansion of production.

Regulating function wages affects the ratio between the demand and supply of labor, the formation of personnel (number of employees and professional qualifications) and the degree of employment. This function plays the role of balancing the interests of employees and employers. The objective basis for the implementation of this function is the principle of differentiation of wages by groups of employees, according to the priority of activities or other grounds (signs), i.e. development of a specific policy for establishing the level of remuneration for various groups (categories) of workers in specific production conditions. This is the subject of regulation of labor relations between social partners on mutually acceptable terms and is reflected in the collective agreement.

Production share the function of wages determines the degree of participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total production costs and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor (no matter how great it is), which means that it requires obligatory observance of the lower limits of the cost of labor and certain limits salary increase. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, etc., the procedure for their calculation and dependence on the wage fund.

The production-sharing function is important not only for employers, but also for employees.

Wage performs its own, only inherent complex functions.

The main function is reproductive salary function . It provides the possibility of reproduction of the labor force.

One of the most important - stimulating (motivational) salary function aimed at increasing interest in the development of production. With the help of wages, social problems are solved, the principle of social justice is implemented.

Finally, accounting and production salary function . It characterizes the degree of participation of living labor in the formation of the price of the product, its share in the total production costs.

So, wages are multifunctional. All its inherent functions represent an inseparable unity and only in the aggregate allow us to correctly understand its essence and content, contradictions and problems that arise in the process of improving the organization of wages.

This is important to emphasize because often the opposition of these functions, the overestimation of some and the underestimation of others lead to a violation of their unity and, as a result, to one-sided, and sometimes incorrect theoretical and practical conclusions regarding the organization of wages.

From what has been said, it follows that each of the functions interacts with others. For example, such payroll functions , how accounting and production, reproductive, stimulating play a social role at the same time. In turn, in reproductive function implemented incentive and accounting and production functions of wages.

At the same time, with a common unity, each or several functions are to a certain extent opposed to others, and even exclude any of them, or reduce the result of its action.

The most significant contradiction of functions is that some of them lead to income differentiation, others, on the contrary, to their alignment. The stronger the equalization, the weaker the differentiation, the weaker the incentive effect of wages. This is a completely normal phenomenon, reflecting the internal unity and struggle of opposites. It does not indicate the inaccuracy of the distinguished functions.

At wage regulation it is necessary to skillfully use the objective unity and opposition of its functions, in a timely manner to strengthen one or weaken others. This will make it possible to organize wages not only in accordance with its objective content, but also taking into account the peculiarities of the development of society.

At the present stage of development of Russian society top priority payroll functions, which should be primarily strengthened and activated, are reproductive and stimulating.

reproductive salary function It lies in the ability of wages to compensate for the labor costs that took place in the process of human production activity. If the level of wages is insufficient even for the simple reproduction of the labor force, then it does not fulfill its purpose. reproductive function.

Degree of implementation reproductive function can be assessed in relation to the wages received by the employee or the minimum wage (SMIC) to the level of the subsistence minimum (physiological, etc.).

It has a different nature and a different content. stimulating salary function . So, for the implementation of the reproductive function of wages, the main (and almost the only) condition is its size. The stimulating function is determined by completely different mechanisms and dependencies. Statements like: "Pay more - there will be more motivation for the employee" - are not entirely accurate and justified. The reason for the weak incentive function of remuneration lies elsewhere.

It is necessary to strictly distinguish between the concepts stimulating (motivational) function» « facilitating role» wages. They are very close, but they cannot be identified.

stimulating salary function - its ability to direct the interests of employees to achieve the required results of labor (more of it, higher quality, etc.) by ensuring the relationship between the amount of remuneration and labor contribution. The stimulating role of wages manifests itself in ensuring the relationship between wages and the specific results of the labor activity of employees.

In this way, catalytic role can be thought of as a kind of "engine" stimulating function. The “engine” is working, which means that the stimulating function is being implemented, it “slips” - there is no close connection between the size of wages and its results, and, accordingly, wages do not ensure the proper interest of employees in achieving high final results.

It can be said that the degree of implementation of the stimulating function proportional the level of the stimulating role of wages. This is the fundamental difference and organic relationship between these concepts.

This approach to defining the content of " stimulating (motivational) function" And " facilitating role» wages can be extended to other types of employee income.

Let us recall, however, that reproductive wage function cannot be quantified, it can only exist or be absent, while the stimulating role of wages is measurable. Incentive role level may increase or decrease depending primarily on ensuring the connection between wages and the labor contribution of employees, their results.

Therefore, it can be evaluated, analyzed and compared through effectiveness. The increase in the efficiency of wages can be seen as an increase in its stimulating role.

At present, primarily due to the low level of use stimulating payroll functions in the considered sense, more than 50% of workers in the real sector of the economy, the social sphere and the public service do not fully realize their physical and intellectual potential in the course of their work. This is one of the essential reserves of economic growth and improvement of the standard of living of the population of Russia.

Basic functions of wages

Wages perform several functions, the most important of which are reproductive, stimulating, status, regulatory (distributive), production-sharing, accounting, etc.

reproductive the function is to ensure the possibility of reproduction of the labor force at a socially normal level of consumption, i.e. in determining such an absolute amount of wages that allows for not only simple, but also expanded reproduction of the labor force.

status function wages implies the correspondence of the status determined by the amount of wages, the labor status of the employee. By "status" is meant the position of a person in a particular system of social relations and connections. Employment status is the place of a given employee in relation to other employees, both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration.

Stimulating function wages is important from the position of company management: it is necessary to encourage the employee to maximize returns, increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each. The separation of wages from the personal labor efforts of workers undermines labor base salary, leads to a weakening of the stimulating function of wages, its transformation into a consumer one and extinguishes the initiative and labor efforts of a person.

The implementation of the incentive function is carried out by the management of the company through the system of remuneration, based on the relationship between the size of the payroll fund (PWF) and the efficiency of the company.

Regulating function wages affects the ratio between supply and demand of labor force, the formation and degree of its employment. This function plays the role of balancing the interests of both employees and employers. The objective basis for the implementation of this function is the principle of differentiation of wages by groups of employees, according to the priority of activities or other grounds (signs),

Production share the function of wages determines the degree of participation of living labor (through wages) in the formation of the price of goods (products, services), its share in total production costs and labor costs. This share allows you to establish the degree of cheapness (high cost) of labor, its competitiveness in the labor market, because only living labor sets in motion embodied labor (no matter how great it is), and therefore implies the obligatory observance of the lower limits of the cost of labor and certain limits salary increase. This function embodies the implementation of the previous functions through a system of tariff rates (salaries) and grids, additional payments and allowances, bonuses, etc., the order of their calculation and dependence on the payroll.

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