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

Why Pay Differences Occur

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

The formation of the level of payment affects whole line parameters:

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

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

Differentiation in the Labor Code of the Russian Federation

In the Russian Labor Code there is also the concept of payment differentiation, however, by law, it applies only to tariff payment systems. It includes tariff rates, official salaries and coefficients that affect payroll. Differentiation distinguishes between the remuneration of employees of various categories, this allows the employer and employee to reach an agreement when drawing up an employment contract.

Differentiation must meet a number of mandatory requirements:

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

The situation on the labor market is constantly changing, however, differences in the earnings of employees will always exist, as they are due to objective evaluation criteria. However, salary differentiation must be fair, so salaries and tariff rates are calculated according to dozens of criteria. If an employee is dissatisfied with the level of remuneration, he may try to change the terms of cooperation with the employer and prove that his work is worth more.

Differentiation of wages of workers of various industries and professions exists in all countries. It mainly depends on the ratio of demand, as well as the supply of specific labor markets. When the demand for any kind of labor is much less than its supply, then, if all other conditions are equal, wages will be low.

How is it going in Russia?

In Russia, for example, in the 1990s, such professions could include teachers, scientists, workers of various engineering and technical specialties, and others. However, in the case when the level of demand is higher than supply, the level of wages will be relatively high. IN modern Russia These types of work include the professions of a manager, an experienced lawyer, a highly qualified accountant, and so on. Why is wage differentiation necessary? More on this later.

Main Reasons for Differentiation

The following list of causes classifies wage rate differentiation:

• Investing in human capital helps distinguish quality work force.
• The difference in types of work according to working conditions, attractiveness and many other factors, not monetary.
• Heterogeneity of workers, that is, their difference in the level of education, qualifications, training and abilities.
• The existence of restrictions on labor mobility.

Labor mobility and its limitations

The following types of these restrictions can be distinguished:

• Sociological are differences in wages of the same type depending on citizenship, nationality and gender.
• Institutional - these are artificial restrictions on workers, established by various institutions, organizations, institutions. For example, shop trade unions impose limits on the number of their members that prevent employees from moving in any profession to regions with higher wages, because the move raises the fear that the worker will not be accepted into the shop union in the new place.
• Geographic, characterized by a person's attachment to one place of residence. In different regions, there is a differentiation of wage rates for workers in one area, which does not depend on the conditions of their life and work. It is reflected in Russia in the coefficients that are added to salaries and is caused by different ratios of supply and demand in specific regional labor markets.

Other factors

In addition to supply and demand indicators, there are other factors that have a great influence on wages. Of these, we can distinguish:

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

All of the above factors create wage differentiation between individual groups of workers and specific workers. From a practical point of view, there are several types of it: professional, according to working conditions and categories of personnel, sectoral, territorial.

How is wage differentiation analyzed?

Sectoral and territorial differentiation depends for the most part on the respective directions of the economic structure of a given country.

If we differentiate salaries by categories of personnel, then the difference arises when employees are divided into categories that take into account the degree of responsibility for the work performed and the position held. The personnel is divided by category into workers, employees, managers and specialists. Depending on this, wages are differentiated.

Employees who hold leadership positions in the organization, structural divisions, and managers, managers, deputies, foremen, chief accountants, engineers, captains and chairmen are referred to as leaders.

Employees who are employed in positions requiring secondary vocational or higher education: doctors, teachers, engineers, economists, psychologists, mechanics, dispatchers and others - belong to the category of specialists. It also includes assistants and assistants of the listed specialists.

Employees who carry out registration and preparation of documentation, control and accounting, as well as economic services, belong to the category of other employees.

Persons directly engaged in the repair or process of creating wealth, as well as the transportation of passengers, the movement of goods and the provision of material services, and other things are classified as workers.

What does differentiation depend on?

However, this does not change the fact that the main type of differentiation is the differentiation of wages depending on the efficiency and productivity of labor. It is a way to implement the function of stimulating wages. Such differentiation sets itself the goal of establishing a relative level of wages depending on the results, quantity and quality of work, thus motivating all employees to work productively and efficiently.

Requirements for her

The following are the requirements that a differentiated remuneration of the personnel of an organization or enterprise that stimulates labor activity must meet:

• Ensure the social security of the employee.
• To push the employee to improve the quality of work.
• Be open to control.
• Document flow should not be burdensome.
• be understandable to the employee.
• Be personal.
• The grounds should be objective criteria for assessing the cost of the worker's labor.

What tools are used to differentiate wages?

Tariff system

The main tool for wage differentiation is the tariff system, which includes a set of different standards: regional coefficients, tariff schedules, tariff rates, tariff and qualification reference books, various tariff allowances and surcharges intended for use in setting salaries and rates of employees, as well as in determining the size of their bonuses for the performance of work. An example is the Unified Tariff Scale, UTS of the Russian Federation, which is used to pay employees for their work. Financing comes from all levels of budgets since 1992. In the differentiation of salaries of employees, staffing tables and salary schemes are used.

What is a salary scheme?

Schemes of official salaries are called a form of regulation of the salary of employees, depending on the size of the enterprise and the magnitude of several indicators of its activity. This scheme is typical for the administrative-planned economy, when the salary of specialists, managers and other employees was set centrally. Payroll schemes are currently used by municipalities and state enterprises. In private enterprises, the salaries of employees are determined by means of staffing tables.

Differentiation of wage rates and staffing

Under staffing understand tables developed by organizations and enterprises and reflecting the names of employees' positions, the number and structure of managerial personnel, a fixed official salary of employees or a salary range (maximum and minimum wage for each post). The Government of the Russian Federation determines the size and procedure for remuneration of chief accountants who are financed by the federal budget, managers and deputies. In all other organizations, the work of managers, chief accountants and deputy managers is paid in the amount agreed by the parties to the employment contract.

Climatic conditions

To compensate for the increase in the cost of livelihoods in regions with unfavorable climatic conditions, the state establishes regional coefficients, by which the calculated value of the tariff part of the salary increases. Regional coefficients are differentiated for different regions of the country with an interval of 1.1-2.0. And the less favorable climatic conditions, the higher this coefficient. In addition to the factory tariff systems, wage differentiation is carried out at enterprises with the help of coefficients according to the complexity of labor. Modern systems wages lie in the fact that extreme differences in wages can be determined. Intermediate ranks, covering employees of all positions, are established between the extreme ranks.

The number of categories that are used in the tariff systems of factories varies in practice from 6 to 26. Sometimes a fork of salaries is set in each category, that is, their maximum and minimum value within a specific category, which is preferable according to experts. At enterprises with different conditions labor, including various types of allowances and additional payments to the tariff part of wages. Their goal is the most complete assessment of the characteristics of labor, its severity, intensity, urgency, importance, danger and other conditions.

Allowances and surcharges

Some allowances and surcharges at enterprises of any form of ownership are mandatory. Their payments are established by the Labor Code and guaranteed by the state. Other allowances and surcharges are applicable in various fields labor applications. The specific amounts of allowances and surcharges are negotiated at the enterprise, but in most cases they are also mandatory. This is how wages are differentiated in Russia.

For achieving certain labor indicators incentive payments are due, that is, bonuses, which may be part of the salary system, such as piece-bonus, time-bonus, lump-sum, indirect bonus, piece-progressive. Issues related to bonuses must be reflected in the provisions on bonuses developed for each enterprise and its divisions and approved by the head of a particular enterprise. It should also be noted that in addition to listed systems salaries of employees of organizations are used: a system of floating salaries, a tariff-free system, a salary system based on commissions. It depends on the coefficients of wage differentiation. Also, the amount of incentive payment should depend on 2 factors:

• Justified differentiation of wages for workers of higher and lower qualifications. The principle of social justice comes to the fore here.
• The initial value of wages is the cost of payment per unit of work performed with its piecework varieties, the hourly (monthly, daily) wage rate of the employee, the lowest qualification in the time-based type of payment. In this regard, it can be argued that the problem of the level of wages is solved by the size of its initial value.

These two conditions should be at the heart of the wage policy pursued by the enterprise. On a tariff-free basis, there are no restrictions on finding ways to pay salaries. Therefore, this area has several ways, sometimes differing in uniqueness. In addition, in various departments of the same enterprise, one can meet different ways payments. This is reflected in the system of differentiation of wages of workers.

conclusions

When deciding on the method of remuneration in a department or enterprise, the main thing is the following:

• The wage system should be built in accordance with the adopted legislation.
• It is necessary to take into account the features of production and organization of labor, as well as the features of manufactured products, services provided, work, structure and composition of personnel as much as possible.
• The payment system should be introduced exclusively according to the developed project for the organization of wage payments, which will provide for an experimental verification of wages and its subsequent adjustment, if necessary.
• Personnel should be involved through a wide discussion of projects and rewarding employees of the enterprise for active assistance in the development and introduction of a new payment method.

The reasons for wage differentiation are obvious.

Ultimately, salary They call not only the payment for the results of labor. Its role is expressed in a stimulating effect on a person: the payment procedure, the amount of payment and the elements of organization often develop people's interest in work, give motivation for effective, productive work. Establishing the necessary differences in wages, depending on qualifications, complexity, conditions and areas of application of labor, intensity - for this, wage differentiation is needed.

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

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

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

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

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

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

The specialists include workers employed in jobs that usually require higher or secondary vocational education: engineers, doctors, teachers, economists, dispatchers, mechanics, psychologists, etc. The specialists also include assistants and assistants of the named names of specialists.

Other employees - these are employees involved in the preparation and execution of documentation, accounting and control, and economic services.

Workers include persons directly involved in the process of creating material values, as well as those engaged in repair, movement of goods, transportation of passengers, provision of material services, etc.

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

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

• be personalized (personal);
• be based on objective criteria for assessing the employee's labor costs;
• be understandable to the employee;
• do not burden the paperwork;
• be transparent to control;
• stimulate the improvement of the quality of work of the employee;
• contribute social protection worker.

The main tool for differentiating wages is the tariff system. . It includes a set of standards - tariff rates, tariff scales, tariff and qualification reference books, regional coefficients, different kind allowances and surcharges of a tariff nature, which are intended for use in setting rates and salaries for employees and in determining the amount of their remuneration for work performed.

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

circuit diagram formation of wages on a tariff basis is shown in Figure 1.

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

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

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

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

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

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

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

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

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

Bonuses are incentive payments for achieving certain indicators in labor . They may be part of some wage systems, such as time-bonus, piece-bonus, piece-progressive, indirect piece-work, piecework. All issues related to bonuses should be reflected in the bonus provisions that are developed for enterprises and its individual divisions and approved by the head of the enterprise.

It should be noted that in addition to the above-mentioned systems, a non-tariff system, a system of floating salaries, a system of remuneration on a commission basis, etc. can be used to pay employees in an organization. in all methods of stimulating wages, its size should depend on two factors :

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

These two conditions should underlie the wage policy pursued by the enterprise. There are no restrictions on the creative search for ways to pay on a tariff-free basis. Therefore, this area has a large number of in ways that are sometimes unique. Moreover, it is possible to meet different methods of remuneration in one enterprise in different departments.

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

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

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

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

Functions and principles of remuneration. Wage differentiation.

We can distinguish the following functions of wages and the principles of its formation (Table 1).

Table 1 - Wage functions, principles of formation

Payroll features	Principles of salary formation
The main source of well-being	Distribution by quantity and quality of labor
The main incentive for the development of production	Material interest in high end results of labor
General (peculiar to other types of personal income): - provide employees and their family members with the necessary life benefits for the reproduction of the labor force and the all-round harmonious development of the individual; - a means of distributing life's blessings; - a means of forming effective demand of the population; - means of maintaining material well-being	Combination of individual interests with teams based on the development of collective forms of labor organization
Specific: - financial incentives	Constant increase in the real wages of workers and employees
Economic	Outstripping growth rates of labor productivity in comparison with the increase in wages
Social	Combination of centralized regulation of wages with the independence of enterprises; unlimited wages; strengthening the social protection of employees

The essence of wages is manifested in functions, which it must fulfill in production, distribution or exchange and consumption. The main ones are:

- reproductive, which consists in providing workers and their families with the necessary vital goods for the reproduction of the labor force;

- stimulating, the essence of which is to establish the dependence of the employee's wages on his labor contribution, the results of the enterprise, and the employee must constantly be interested in constantly improving the results of his work;

- distribution, intended for the distribution of funds for wages (consumption fund) between employees and owners of the means of production;

- accommodation to optimize placement labor resources by industries, regions, enterprises (today, state regulation in the placement of labor resources is reduced to a minimum, and the formation of the labor market is possible only if the employee freely chooses the place of application of his labor, the desire to improve his standard of living makes it extremely important to move him in order to find work that suits his interests)

The formation of solvent demand, which provides for the establishment of the necessary proportions between the commodity supply and demand.

To implement the functions discussed above, it is extremely important to perform some principles- the basic provisions taken into account in the organization of wages. The content of the basic ones is discussed below.

The principle of increasing real wages as production efficiency grows, it provides the opportunity to receive wages for your work based on the results of production economic activity enterprise and labor efficiency.

The principle of outstripping growth rates labor productivity over the growth rate of average wages (or the growth rate of production volumes over the growth rate of the consumption fund) means maximizing labor income on the basis of development and increasing production efficiency. Its violation leads to the payment of money unsecured by goods and services, inflation, and the development of negative phenomena in the economy. The principle of wage differentiation is designed to take into account the dependence of the labor contribution of each employee in the results of the enterprise on the organization and working conditions, the area of ​​location and industry affiliation of the enterprise. It is based on the extreme importance of the material interest of workers.

Principle of equal pay for equal work means, first of all, as the non-admission of discrimination in wages by sex, age and other characteristics, as well as the fairness of the distribution of funds according to the labor contribution of each employee. This is one of the important requirements for the organization of remuneration at the enterprise, which also consists in the fact that the indicators used to account for labor costs employees, made it possible to evaluate their quantity and quality.

The principle of wage differentiation suggests different levels in remuneration, taking into account its complexity, intensity and efficiency.

The principle of considering the impact of the labor market is predetermined by the extreme importance of taking into account the conditions that are developing in the labor market, where an assessment of its various types is formed, a wide range of wages in the areas of labor activity, employment of the population, and, ultimately, the availability of supply and demand for labor. This principle also manifests itself in the interactions that are taking shape at enterprises between employees and employers - each of them should receive what he counted on.

The principle of simplicity and accessibility is designed to ensure that current and potential employees are aware of the forms, systems and wages, which allows them to offer their labor for a certain, pre-known payment, and employers to demand it. Payroll should be simple and easily understood by all employees.

The tariff system of remuneration, all components: a single classifier of professions, tariff scales and rates, official salaries.

Tariff system- this is a set of standards through which differentiation and regulation of remuneration of employees of the company is carried out.

The tariff system also includes systems of allowances, additional payments of a tariff nature, established to stimulate labor in certain types of work, production, for work in harmful conditions, etc.

The main elements of the tariff system are: tariff scales, tariff rates (official salaries), tariff and qualification reference books.

Tariff and qualification guide- This is a document by which the complexity of the work performed is determined and the qualification (rank) of the employee is assessed. The Unified Tariff and Qualification Directory contains standard lists of jobs and professions of workers, grouped into sections by type of production and work.

Today, the enterprises of the Republic of Belarus have a Unified Tariff and Qualification Guide (ETKS) for jobs and professions. It rates all the main jobs and professions of workers, specialists, managers.

The reference book indicates the profession, category, gives a description of the work related to a certain category of profession, provides examples of work, and requirements for the knowledge of the employee.

For managers, specialists, highly qualified workers, qualification requirements, requirements for the level of training and work experience in the specialty.

Tariff scale is a combination of qualification categories and their corresponding tariff coefficients. Tariff coefficients show how many times the tariff rates of the second and all subsequent categories are higher than the rates of the first category.

The current tariff scale includes 27 categories, which cover all categories of workers. From the 1st to the 23rd category, the work of employees of branches of the self-supporting sector of the economy of the Republic of Belarus is charged. From the 24th to the 27th category, the work of the heads of budgetary organizations is charged.

Tariff rate- the initial normative value that determines the level of remuneration of employees. The basis for establishing the monthly tariff rate The first category is the cost of labor power, determined by the cost of those goods and services that are necessary for a person.

Billing of works - determination of the category of work or its assignment to any group of remuneration based on the complexity, nature and working conditions, features this production and qualifications required of the worker.

Workers billing- assignment of qualification categories to workers.

Official salary- the absolute amount of wages, established in accordance with the position held. IN modern conditions the importance of analytical calculations in determining the size of official salaries is growing.

Functions and principles of remuneration. Wage differentiation. - concept and types. Classification and features of the category "Functions and principles of remuneration. Differentiation of remuneration." 2017, 2018.

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

With the transition to a market economy, wage differentiation intensified. The increasing stratification of society is especially painfully perceived. The gap in wage levels between the top 10% and the bottom 10% has widened since 1991, when wages were still regulated by the government.

The unified tariff scale became the final stage in the improvement of the wage system, carried out by several generations of Trudoviks over the course of four decades.

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

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

So, at a number of enterprises of the construction complex, Agriculture, motor transport, the salary of managers is directly dependent on its average level among employees of enterprises.

In the context of rising prices at agricultural enterprises and building materials it is advisable to use natural indicators in bonuses more widely. Thus, at some enterprises for the production of building materials, the wages of managers with the transition to the market are directly dependent on the increase in the volume of products in physical terms, their quality and deliveries under contracts, which immediately affected their activities.

At some factories, the wages of managers are directly dependent on the level of material well-being of the teams they lead. Wage CEO increases by 5 percent for each percentage increase in the wages of all employees, and decreases with a decrease. Directors of complexes have the same ratio. At the level of subcomplexes, the ratio is 3:1, and at the level of the productive cycle - 1.5:1. Some enterprises refused guaranteed remuneration for their activities. Top managers are paid according to their share in the income generated by the workforce under their leadership.

In countries with a developed market economy, the remuneration of top managers includes the so-called remuneration packages, which usually consist of salaries, bonuses, bonuses, a system of profit sharing, equity, as well as all kinds of benefits and privileges that emphasize the high status of employees of this level of management. .

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

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

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

In individual firms, in organizations capable of self-renewal, rewards are used to encourage innovation. Increasingly, these include shareholdings for a successful future operation, or some measure that secures a certain percentage of revenue from a new product or new type of business.

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

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

In order to achieve high final results, the remuneration of managers, specialists, and workers in a market economy should be based on the following principles.

First, the main criterion for the differentiation of wages for enterprises, employees should be the end result of their work. An increase in wages should be made only in proportion to the growth of the final results of the work of the collective.

Secondly, it is necessary to ensure the outstripping growth of labor productivity in comparison with the growth of wages, since this is an indispensable condition for the normal development of production, the productive forces.

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

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

Fifth, wage systems should be simple and understandable to all employees.

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

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

¾ financial position of the enterprise;

¾ level of cost of living;

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

¾ of the framework of state regulation in this area.

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

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

Currently, purely piecework and hourly wages are used extremely rarely. Existing Methods wages are based on the use different systems bonuses. At the same time, indicators of bonuses, as a rule, are the achievement or overfulfillment of the daily norm of output, service, the combination various kinds activities, skill levels, and working conditions.

Wage systems must be in constant development. It is expedient for the administration of the enterprise, together with the trade union organization, to systematically evaluate the effectiveness of funds for wages.