What expenses are taken into account?
According to subarticle 213 of KOSGU, credits for wage payments take into account the following costs:
- Payment of insurance claims to the Pension Fund for compulsory social insurance. Expenses are also aimed at permanent social insurance in the event of temporary disability and for medical insurance.
- Insurance payments for permanent insurance against accidents at enterprises. The costs of insurance against occupational diseases are included.
Reimbursement of funds to employers who pay their employees the following types of financial benefits:
- maternity benefit
- one-time payment to women who registered with medical organizations in the early stages of pregnancy
- one-time cash benefit at the birth of a child
- monthly allowance for caring for a newborn child
When calculating payments, various expenses are taken into account
: payment of financial assistance for burial and compensation for payment of funeral services.
Payment of benefits associated with temporary disability, excluding the first three days of unemployment, which are paid by the employer.
Payment of extra days off (four days a month) to those parents or guardians who care for disabled children.
https://youtu.be/HoP0uw_VpUw
Remuneration of public sector employees (page 1 of 9)
INTRODUCTION
The topic of my course work was not chosen by chance. For decades, public education, healthcare, science, and culture in Russia were financed on a residual basis, which meant their complete financial dependence on the state of the state budget and the efficiency of enterprises in the sphere of material production. The socio-cultural sectors of the Russian economy have always been an appendage, as well as a source of intellectual resources for the sectors of material production, which served as the main driver of the socialist economy. This system of priorities in relation to industries in the Russian economy has determined the position of the socio-cultural sphere as secondary. The inevitable consequence of this situation has been a constant, chronic lag in the level of wages of public sector workers in relation to those employed in sectors of material production. Unjustified from the point of view of social priorities, the reduction in wages of workers in public sector sectors has no objective basis, since the level of qualifications of workers in them generally exceeds the level of qualifications of workers in industry. At the same time, the number of workers employed in industry is approaching the number of workers employed in social and cultural sectors.
In accordance with Article 37 of the Constitution of the Russian Federation, everyone has the right to remuneration for work without any discrimination and not lower than the minimum wage established by federal law. The labor income of each employee is determined by his personal contribution, taking into account the final results of the organization’s work, and is regulated by taxes.
In modern market relations, the legal content of remuneration is determined by economic factors, where two owners function: the employer, the owner of the means of production, who needs labor, and the citizen, the owner of labor, who needs to receive a sum of money for its use. Regardless of who acts as an employer - an organization (legal entity), an individual or a state, the relations that arise between them are employment relations and represent a citizen providing his power in exchange for a certain amount of money, material or social benefits.
Policy in the field of wages is an integral part of enterprise management, and the efficiency of its work largely depends on it, since wages are one of the most important incentives in the rational use of labor.
Wages should be considered not only from an economic perspective, but, no less important, from a category designed to provide a person with a certain social status. Consequently, if we proceed from the fact that the level of remuneration should reflect the cost (price) of labor, then it is necessary to achieve such a situation that the wages of employees of a budgetary organization ensure not only the satisfaction of physiological needs (as is very widespread at present), but and the needs of the employee and his family, caused by the social and cultural conditions of the formation and development of hired workers.
In accordance with Art. 132 of the Labor Code of the Russian Federation “Payment for work”, which states that the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and is not limited to the maximum amount. Based on this law, the wages of public sector workers should also not be limited and calculated depending on their qualifications, complexity of work and quality of labor expended (although the latter is difficult to take into account in this area, the work of public sector workers plays an important role in the life of society and In this regard, the moral side of this task is necessary).
Giving partners in the labor market complete freedom to set their own wages is one of the objective requirements of a market economy. At the same time, the monthly wage of an employee who has fully worked the standard working hours determined for this period and fulfilled his job duties (labor standards) cannot be lower than the minimum wage established by law.
Market restructuring hit the budgetary sector most painfully in terms of wages. The essence of the negative points is as follows:
— the transition to a market economy led to a decrease in real wages in all sectors of the public sector;
— the ratio of average wages to the cost of living has decreased significantly, so the work of budget workers is not sufficiently valued;
— an unnatural socio-economically unjustified differentiation of wages between separate groups of workers arose.
The concept of “wages” has been filled with new content and covers all types of earnings (as well as various bonuses, additional payments, allowances and social benefits) accrued in cash and in kind (regardless of sources of financing), including amounts accrued to employees for unworked time ( annual leave, holidays, etc.).
The purpose of this work is to conduct research on the state of wages at a specific facility, analyze the current systems and forms of wages, find out their shortcomings, and the reasons for employee dissatisfaction with their wages. Taking into account the research results, develop recommendations and measures to eliminate the crisis situation in wages, to increase employee satisfaction with wages, to improve existing forms and systems of wages.
Chapter 1. Characteristics of the budgetary sector
The budgetary sector includes industries whose organizations and institutions are financed from budgets of all levels—federal, regional and municipal budgets.
More than 15 million people are employed in public sector sectors. At the same time, the bulk of the employed, about 90%, falls on the main sectors of this sphere: educational organizations employ 5.8 million people, healthcare - 4.0 million people, science - 0.5 million people, culture and art - 0. 57 million people, social protection of the population - 0.5 million people. [Roskomstat 2006]
Organizations and institutions, financed from budgets of all levels, exist in almost all sectors of the economy. An important feature of the budgetary sphere is that the main share of the costs of financing organizations and institutions in this sphere falls on the share of the budgets of subjects and municipalities. In the public sector as a whole, in 2005 it accounted for more than three quarters (up to 80%) of all labor costs. The share of federal budget expenditures amounted to about a quarter of labor costs. This ratio varies across sectors of the public sector and is determined by the social purpose and nature of the services that organizations and institutions in these sectors provide to the population. In healthcare, the number of workers employed in federal-level organizations is 0.3 million people, in education - 1.3 million people, in culture - 0.053 million people, in science - 0.25 million people. The work of workers in these industries is one of the most complex activities, and most professions require a high level of training and special education. The public sector sectors are characterized by a high demand for specialists with higher professional education. The sphere of direct and immediate influence of the state, both at the federal level and at the level of constituent entities of the Russian Federation and local self-government, is the regulation of wages for employees of budgetary organizations.
Over the past two years, the level of wages for workers in public sector sectors has increased significantly. Average wages in education increased by 130%, in health care by 142%, in culture and art by 133%. [Roskomstat 2006]
Despite the growth that has taken place, the level of payment there in the public sector remains extremely low. The rate of the first category of the Unified Tariff Schedule this year is 23 percent of the subsistence level of the working-age population, and the average salary of cultural and art workers exceeds the subsistence level by only 1.53 times, education workers - 1.58, health care workers - 1 ,68 times. [Roskomstat 2006]
The ratio between wages of public sector workers and industry is also unfavorable, which dropped from 70-80% in the pre-reform period to 50-52% in 2000-2001 and was the lowest in the last 30 years. Over the seven months of this year, this ratio has improved significantly and is now 69%, which is due to an increase in tariff rates and salaries of public sector employees by an average of 1.89 times in December 2001. [Roskomstat 2006]
The main reason for this situation in the remuneration of public sector workers is primarily due to economic reasons and the lack of financial resources allocated for remuneration. At the same time, significant differences in the dynamics of wages in industries and the public sector indicate that the wage system itself in the public sector needs to be improved.
1.1 Tariff system as an element of the organization of remuneration
Tariff system
– a set of wage rates (tariff rates, official salaries), tariff coefficients and conditions for their application (classifier of professions, qualification reference books, lists of working conditions, etc.) for remuneration.
In market models of the economy, tariff systems are usually established during the negotiation process between employers and employees and represent guaranteed terms of payment agreed upon for a certain period of time for the performance of labor duties (labor standards) during any unit of working time (hour, day, week). , month, etc.). Currently, they are the most common forms of existence of labor prices.
Who is entitled to accruals?
According to the legislation of the country, accruals are due to all citizens with labor relations and employee status. These include:
- Crew members of foreign ships. This category of persons is entitled to accruals in the form of daily allowances for business trips.
- Single mothers with children aged from birth to sixteen years. They receive additional payments to the basic benefits.
- Employees of government institutions who need medical and sanatorium-resort treatment. Accruals are paid in the form of compensation payments for expenses for medical services and vouchers.
- Citizens working in the Far North and other equivalent places. Compensation is paid for travel and baggage expenses.
- Working pensioners. Accruals are paid in the form of additional monthly payments.
Video accrual features:
Who will get a salary increase this year and by how much?
However, according to the head of government, increasing salaries for public sector employees this year is a done deal. It will affect doctors, school teachers, as well as teaching staff. We have not forgotten about students who will receive increased scholarships.
Exact figures are not given, but according to information provided by the Minister of Finance, on average, wages will increase by at least 16%.
Since wages in different areas can differ by two or more times, wage increases this year in Russia will also be uneven. In addition, the amount of the bonus depends on length of service, category and a number of other factors. For example, it will take into account what duties the employee performs and whether he or she has additional workload.
Even the rating of the establishment matters. For example, teachers who work in a school recognized as the best in the area will receive more employees from an institution that does not have such status. So some specialists will receive a salary increase of approximately one and a half times.
The head of the Ministry of Education explained that the earnings of specialists in the field under his jurisdiction will consist of two parts. About 70% of this will be salary, and the remaining 30% will be various incentive payments.
Interestingly, a survey was recently conducted among employees of medical institutions. Many of them said that this was the first time they had heard about wage indexation.
Video: Are salaries expected to increase for teachers and doctors?
https://youtu.be/Xfe2prpKVUM
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Results for choosing the option to record non-working time while maintaining payment in 1C: ZUP 3.1
So, we have considered all possible options for organizing the accounting of non-working time while maintaining payment in the 1C:ZUP 3.1 program. Which accounting option should you choose?
Probably the simplest option is accounting with a decrease in the time standard; this option is supported by default and does not require any additional settings. However, this option has a number of disadvantages, which, in our opinion, are quite significant. In addition, this option is only suitable for “salary workers”, but for “hourly workers” and “piece workers” you will still need settings.
In our opinion, the most understandable and convenient option would be to not reduce the time standard and use your own “working” type of time, which will be planned in the work schedule. It is also possible to use several different types of time in order to serve workers with different pay calculation algorithms. But we absolutely do not insist on this option.
Of course, each company must independently determine the accounting option that is suitable for it or combine these options for employees of different categories.
What you should pay attention to:
- On the algorithm for calculating average earnings in the following periods. For example, if you think it is correct that the average should include only payment for the time actually worked, i.e. without non-working time, then you definitely need to use the non-working time option with registration of absence for this period, as soon as this option gives such a result. If you think that it is correct to include in the average base all accrued pay, both for time worked and for non-working time, then you need to choose the accounting option without deviation documents.
- For reflection in the working time sheet Should non-working time be counted as worked in the working time sheet or not and what letter should it be coded with? If you reflect this period as a weekend (“B”), then your option is accounting with a decrease in the time standard, if with your designation, then we choose the option without reducing the time standard, but think about how to set up the type of time, on what type of time it should be based : Attendance or Additional days off (paid) .
- For ease of data entry For example, if only one schedule of a standard five-day workday is used, then it will be much faster to adjust the calendar for just one schedule than to enter a separate Absence document with retention of pay for each employee.
