Andrey Melguy, Lyudmila Ermakova, Olga DedovaPublished in:
Russian Journal of Labor Economics
– Volume 3, Number 3 (July-September)

JEL classification: J30, M41, M50

Keywords: accounting, forms of remuneration, labor activity, manufacturing enterprises, wages


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Abstract:

The article examines the features of the payroll to workers of a manufacturing enterprise, the specifics of the use of a piecework form of remuneration and its varieties, the accounting problems in this segment of accounting and analytical work.

Highlights:

► tariff rates determine wage parameters for the various categories of the working personnel for the unit of time
► the labor of a worker, whose wage level assessment is based on the results of a performed work, is subject to a piece-work payment
► straight piece-work wage pay implies payroll according to the company’s approved rates per unit of work performed or goods manufactured
► overtime job implies its own gradation of remuneration of labor, which calls for an additional payment of 50 % of the tariff rate for the first two hours of overtime, and 100 % of the tariff rate for the following hours
► the calculation of the salary of manufacturing enterprises workers is in determining the total amount of a gross payroll, the sum of tax and other deductions calculation and the payout amount to each employee
► a wage can be carried out through the cashier of the enterprise or by the employee's salary transfer to a personal bank card issued by a commercial bank serving the company to the employee

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