Business Plan - Accounting. Contract. Life and business. Foreign languages. Success stories

Rub an hour as it is correct. Calculation of the hourly tariff rate with illustrative examples

"Hourly" - a kind of time wage at which the size salary  the employee depends on the level of his qualifications and the number of hours actually worked. In 2017, hourly wages are mainly applied to administrative and maintenance personnel who are not directly involved in the production of material assets.

When is it beneficial to pay at the hourly rate?

Hourly rate billing simplifies billing salary  and increases the efficiency of the use of working time. Employers who want to rationally spend their payroll often resort to the “hourly”. True, the results of such savings do not always meet the initial expectations, since this method of remuneration requires careful monitoring: the employer must constantly monitor the intensity of the production process and keep a strict record of every hour worked by the employee. And for this, additional resources are needed.

Thus, the load on timekeepers and line managers, directly managing the work of structural units, increases. But for employees working in a special mode - for example, in part-time or flexible hours - hourly salary  quite comfortable. It is advisable to pay for hours and part-time labor.

Download related documents:

Important: when hiring an employee for a position involving hourly pay, do not forget to reflect this condition in the employment contract (Article 57 of the Labor Code of the Russian Federation).

Read more about this in the article “How   and register it in the contract. Five formulations for different situations. ”

"Hourly" can be either simple or time-bonus. The basis of the simple hourly wage system is the principle of a fixed cost of one hour of work - regardless of the final result achieved by the employee, and the quality of work.

The time-bonus system, in addition to a fixed rate, also includes the prize, which is added to the cost of one hour of work, when the employee shows a good result, works efficiently and makes a significant contribution to the work of the company.

Remuneration (hourly) in regulatory documents

Regardless of the system used by the employer, whether it is an official salary, daily or hourly wage, the Labor Code of the Russian Federation obliges to comply with the minimum wage established by law. The amount of the monthly salary that an employee with an hourly rate receives, having worked out the required time rate at the rate of 40 hours a week, in any case, should not be less than the current minimum wage (art. 133 of the Labor Code of the Russian Federation).

For some categories of personnel - people with disabilities, workers in hazardous industries, minors, etc. - the norm of working hours should be reduced in accordance with applicable law. According to Article 92 of the Labor Code of the Russian Federation, the weekly working time is:

  • 24 hours - for persons under the age of 16;
  • 35 hours - for disabled people and persons aged 16 to 18 years;
  • 36 hours - for teachers, personnel of hazardous industries, women working in the Far North and in equivalent localities;
  • 39 hours - for health workers.

Important: when calculating wages, it is necessary to take into account the value of the regional minimum wage, which can significantly differ from the federal indicator.

Details are in the clue article “ ».

If when calculating the monthly salary during the “hourly hour” it turns out that it does not reach the minimum wage, you just have to pay the employee the missing amount in the form of an allowance. Otherwise, the employer can be held administratively liable under Part 6 of Article 5.27 of the Administrative Code of the Russian Federation. To document surcharges up to the minimum wage, document, insert a clause on the procedure for their accrual in the "Regulation on Remuneration", " Internal Labor Rules"Or other local act.

How to calculate hourly wages

The detailed procedure for calculating the tariff rate for the hours worked is not regulated by law, therefore the employer can fully and fully proceed from the rules in force in the organization. Often a scheme is applied that provides for dividing the monthly official salary by the average monthly number of working hours (of course, taking into account the length of the working week established at the enterprise) - see letter of the Ministry of Labor of Russia No. 1202-21 of July 9, 2002. If the cost of an employee’s work hour is calculated for which the norm working hours  reduced, share the salary will have to fewer hours.

In practice, calculating hourly wages is usually straightforward. First you need to understand how many hours a particular employee worked for a calendar month. Find out the exact indicator will help the time sheet.

After calculating the amount of working hours on the time sheet, we multiply the resulting number by the size of the hourly rate. In order to count the days and hours worked by personnel without errors, we recommend that you read the note “ ».

Hourly pay: sample calculation 2017

Consider the procedure for calculating salaries in a practical example. Equipment adjuster Semenov S.P. simple hourly wage set - no prizes, with a fixed rate of 250 rubles per hour. During the reporting month, he worked 160 hours (full rate of working time). To understand what salary the adjuster Semenov will receive, we make a simple calculation:

250 rubles (rate per hour) x 160 hours \u003d 40,000 rubles

If the hourly or daily wage was unprofitable for the company, you can always initiate the transition to another system of settlements with the staff. Detailed answers to all questions related to the choice of a cost-effective payroll system can be found in the article “How to choose   - piecework or time-based. "

Currently, remuneration may take various forms. In the West, and more recently in Russia, hourly wages are becoming more and more popular. However, the question arises: is such a payment optimal and what is more in it, advantages or disadvantages? Let's try to find out.

Many companies today are dominated by a tariff-free payment system, which means that the employee’s salary does not depend on his achievements, but on the achievements of the entire company and the amount of the salary fund. The tariff system, on the contrary, implies taking into account the results of each specific employee, the amount of work performed by him and the amount of time that he worked. Moreover, the tariff payment system includes time-based, piece-rate and mixed forms.

Hourly is a case of a time-based form and is used when it is difficult to normalize a particular work. Of course, you can calculate the amount of some “needlework” made in an hour, but at the same time it is almost impossible to estimate the hourly work of a teacher or a doctor.

Such hourly pay can be simple or with an added bonus. Simple payment implies a certain cost of an hour of work. In this case, the result does not play a very important role, and quality is a secondary task. If quality and volume are taken into account, a premium may be added to the hourly rate, the amount of which is determined in advance. Wages hourly may be accompanied by a certain normalized task. In this case, the employee receives an additional payment for the clear completion of the task.

As a rule, the tariff rate is calculated taking into account the established by law. In addition, the amount of hours spent at work also affects the rate. Usually exceeds the minimum, because it takes into account the complexity of the work, employee skills and other points. Note that the tariff rate should not be below the minimum.

Hourly pay is considered very beneficial for the employer for several reasons. The thing is that the working hour is estimated equally and has a certain duration. This fact allows you to accurately calculate the amount of money earned if the employee was suddenly absent from the workplace or absent for an hour or two. In addition, such a payment enables the manager to clearly pay for the work of people who work not all or a particularly flexible schedule. “Hourly” saves a lot of money, as employees get only for the time they actually spent at work.

Naturally, hourly wages have their drawbacks. The first is the complexity of the calculation, a strict accounting of the labor time of each employee. The second is the inefficiency of payment without premiums. The third is the need to hire a supervisor who will monitor the work and who also needs to pay something.

As for workers and the benefits of hourly wages for them, there are several points of view. If a person wants to find a job with or part-time, an hourly payment will certainly suit him. Often there is an hourly wage for teachers whose working day cannot be precisely rationed. Usually, babysitters, cleaners, waiters, tutors, cooks, bartenders, couriers receive money on an hourly basis, since the workload is not uniform.

However, there are many unscrupulous employers who set the bar too high for employees and give a large amount of work for an hour. As the saying goes, once at a time it is not necessary, so you need to understand the advantages and disadvantages on the spot. The decision on whether the hourly wage is right for you should depend on the occupation, work schedule and policies of the particular employer in his enterprise.

Time-based wages along with piecework are one of the main wage systems used by employers. We will talk about hourly wages in our consultation.

Payment by hours

Hourly wages are one of the options for a time-based wage system in which wages are calculated based on the hours actually worked by the employee.

Of course, with the usual salary system, wages actually worked are also taken into account. The difference is that the standard salary is a fixed amount of employee wages for a calendar month. And with hourly wages, a rate is established for every hour worked. And this condition is subject to mandatory inclusion in the employment contract with the employee (Article 57 of the Labor Code of the Russian Federation).

The establishment of hourly wages does not create any difficulties in calculating wages, since it is the employer's responsibility to keep track of the time actually worked by each employee (part 4 of article 91 of the Labor Code of the Russian Federation).

It is most convenient to use hourly wages for workers with flexible work hours, as well as part-time workers.

TC on hourly wages

When setting the hourly wage, the employer should bear in mind that when the work hours are met during the calendar month (40 hours per week), the wage of an employee with an hourly rate cannot be less than the minimum wage (part 3 of article 133 of the Labor Code RF). From July 1, 2016, the minimum wage is set at 7,500 rubles per month (Article 1 of the Federal dated June 2, 2016 No. 164-FZ).

Hourly pay in an employment contract

In an employment contract with an hourly wage, a sample wage clause may look like this:

"Set the employee an hourly wage at the rate of 300 rubles per hour."

Example: The seller has an hourly rate of 250 rubles per hour. In September 2016, the employee worked for 80 hours. Consequently, his salary for September will be 20,000 rubles (250 rubles / hour * 80 hours).

The current provisions of the Labor Code of the Russian Federation establish the basic rules for the settlement of labor relations. They relate to time limits and processing fees. Moreover, each employer has the right to establish various options for evaluating the work. In each case, the specific remuneration for their functions will be different. Such flexibility of the legislation allows employers to determine the working conditions of the team depending on their interests. However, they must comply with the basic principles of labor relations.

Hourly pay - the labor code of the Russian Federation

This form of remuneration of labor is a form of relations with personnel that is very convenient for employers. It assumes as the main unit of calculation of income - one hour of labor time. Moreover, in addition to the length of the working day, other factors are also taken into account:

  • Employee qualifications. This must be taken into account. Otherwise, it will be difficult to distinguish between the remuneration of a qualified and experienced teacher with an employee who recently graduated from a university;
  • The quality of work also matters. Depending on the specifics of the activity, the assessment may be different. But it is necessary in any case. Otherwise, simply staying in the workplace for an indefinite time will cause large payments.

As an example, you can specify the work of a security guard in a paid parking lot. This is a classic example. Such an employee will receive remuneration based on the time of his shift. And the activities of the teacher are more multifaceted. Therefore, one must take into account both his qualifications and the quality of the work done.

How to calculate the hourly wage?

Since the main unit of measurement for the worked period is one hour, it is necessary to monitor this time very clearly. To do this, you can implement various control systems.

It is necessary to ensure control over the performance of labor functions by the heads of departments or unit heads. This form of remuneration is characterized by the maintenance of special journals or books of accounting. They reflect all the actions performed by the employee. However, if we are talking about a shift paid according to this principle, it is enough to keep a journal of the beginning of labor duties and their completion.

According to the result of the working period, the number of hours worked is multiplied by the rate that is set for 1 hour of work.

Staffing for hourly wages

The staffing table reflects the presence of posts in the team and the way of remuneration for each employee. Accordingly, with this remuneration of labor, the contract is drawn up with just such a condition. The staffing table makes a corresponding reservation. This means a mandatory reflection of the following conditions:

  • The form of remuneration is hourly. In this case, you do not need to reflect in detail the qualifications of the employee and his duties. This rule is characteristic of the above guards or watchmen;
  • If we are talking about skilled labor, then the state needs to reflect the requirements for the education and specialization of the employee. In addition, requirements for performance appraisal must be indicated. The complexity of the functions performed here matters;
  • When income depends on the amount of work performed, this should be included in the provisions of the employment contract. Then the salary will be determined based on the number of products produced by the employee for a given period of time.

Thus, the employer must provide all the features of the hourly remuneration in the contract.

Minimum hourly wage in 2018

The current minimum wage is not applied in this situation. For hourly wages, a single all-Russian rate is used. At the moment, it is equal to 100 rubles per one hour of work. I must say that this rate is minimal. Each region has the right to determine the value independently, but it cannot be less than the specified 100 rubles per hour.

Holiday by hourly wage

The specified norm affects vacation pay. When calculating them, standard formulations are used. That is, for the unit of account, the average income for the past period of the year is taken. From it, the average income for each day is calculated. Then this amount is multiplied by the number of days that the employee will spend on vacation. As a result, you get the right amount of vacation payments.

Example of calculating hourly wages

As an example of hourly remuneration for work, the situation with a security guard can be cited. If he works for 10 hours in a store and receives a minimum payment, then for a shift he will receive 1000 rubles. If for some reason the store closes earlier and will work for 7 hours, then it will receive 700 rubles each. This is convenient and hourly pay. The employee receives compensation for the time that actually worked.

Sample hourly wage labor contract

The document in all cases must be thoroughly and correctly drawn up, having references to the norms of the law, therefore, you can use the standard template with the specification of the necessary features in any situation.

Today, more and more employers are interested in looking for truly modern and effective payroll systems for employees in order to increase business efficiency. One of such systems is the hourly wage, which has many advantages and makes it possible to create a convenient and highly effective personnel management complex from an economic point of view. What is the hourly or per-minute wage, how it is calculated and what is the minimum level of wages of this nature established in Russia, it will be useful to know to any participant in labor relations.

What is the hourly wage - legal regulation in Russia

The hourly wage system in itself implies the accrual of earned funds to employees in accordance with the rate per unit of time established for them. It is one of the varieties of time wages with a clear link to a specific time period - one hour.

This system began to be used from the Middle Ages and was most widely used in the USA and other American states. So, for example, in most American states, even the minimum wage, where it is present, is established not on the basis of monthly earnings, but on the basis of the hourly wage rate for employees.

Like any other time-based pay system, hourly pay in Russia refers to tariff systems. Nevertheless, this does not prevent her from containing certain signs and even fully or partially used in conjunction with those at the enterprise - the current law allows employers to choose and establish any principles of remuneration, while they will ensure full compliance with the rights of the employee and provided for him without fail guarantees. But in order to keep abreast of the legal regulation mechanisms of the aforementioned nature of payment, employers and employees are still advised to familiarize themselves with the provisions of the following articles of the Labor Code of the Russian Federation:

  • Article 91. Its principles govern the very concept of working time, the accounting of which is the main component of hourly wages. Moreover, this type of payment, in accordance with the provisions of the aforementioned article, cannot belittle the rights and guarantees for the employee, as well as the regulatory restrictions on the maximum working time of employees.
  • St. 100. The provisions of this article govern the basic principles of time tracking. Both the employee and the employer practicing the hourly pay mechanism should familiarize themselves with these standards, since the procedure for recording working hours is fundamental in terms of ensuring the effective existence of hourly pay in the organization.
  • Article 104. This article governs the conditions for the implementation and use of cumulative time tracking. This method is best suited for hourly or per-minute pay, as it allows you to effectively consider working time in the context of one working week, to avoid overtime and the need to pay overtime to employees. In this situation, a summation of the total time worked by virtually every employee is carried out every week, after which this amount is compared with a maximum allowable 40 hours of work for one week.
  • Article 135. This article gives permission to the employer to independently establish special remuneration systems in his organization or in its individual structural divisions, as well as with specific employees.

In general, the direct regulation of the application of hourly payment principles is no longer provided by law. Therefore, the employer should approach the issues of documenting internal standards and local acts at the enterprise as carefully as possible, on the basis of which this or that wage system will be applied.

Calculation of the minimum hourly wage in 2018

Direct legislative regulation of the minimum hourly wage in 2018 in Russia is not provided. However, since the legislation directly prohibits setting the rates of time-based or any other work below the minimum wage on the condition of a full working week, the current in 2018 can be calculated on the basis of the maximum number of working hours during the month - 184 hours in August and October. Accordingly, the minimum hourly rate, taking into account the minimum wage, is 9489 rubles and amounts to 51.58 rubles per hour.

It is necessary that for a 40-hour working week to set earnings within the minimum wage, the standards for payment of the minimum wage during the month should be observed. That is, for January, the minimum hourly wage in 2018 would be 69.78 rubles per hour.

Correspondingly, the minimum hourly wage should also be correlated for persons whose professions provide for a reduction in mandatory working hours, a shorter working week due to harmful or dangerous working conditions, or other full-time options with a reduced number of working hours per week. For such workers, hourly wages will be higher.

In the event that it is not established the full, namely reduced working hours or part-time work, the employer has the right to pay wages in accordance with the minimum wage in terms of hours actually worked - that is, with a monthly calculation, it may be lower than the minimum wage in these situations.

The formula for calculating wages for hourly wages in general looks extremely simple. It is necessary to multiply the indicator of the tariff rate per hour of work by the time actually worked during the reporting period. For example, if the cook Ivanov I.I. the hourly payment is set at 225 rubles, and for a month he worked 150 hours, then he will receive 150 * 225 \u003d 33750 rubles. Of course, in many situations deeper formulas with additional coefficients can be used, however, in the above example, the basic principle of this payroll mechanism is revealed.

Features, advantages and disadvantages of the hourly wage system

Compared to any other types of wage systems, hourly wages under an employment contract have both certain advantages and disadvantages. Therefore, its implementation can be justified in some cases and demonstrate extremely low overall effectiveness in other situations. To make it easier to understand all the positive and negative aspects of the hourly rate, the employer should carefully study them. So, the advantages of hourly pay include:

  • High efficiency control of working hours. In this case, the employer does not pay for breaks, breaks of employees and wages are calculated directly for effectively spent time within the workplace or in the performance of work duties in most situations. Thus, the work efficiency is increased and the total cost of providing a salary fund is reduced. That is why the hourly wage for a shift work schedule is also one of the most convenient principles of payroll.
  • Greater employee motivation.  Compared to the pay system, also considered time-based, the hourly system is much more effective in terms of employee motivation. This is due to the fact that it directly encourages workers to spend more time on the performance of work duties, while on a salary they can spend a significant part of their time outside the workplace.
  • Protection against irregular working hours.  With salary or other wage systems, many employers establish the possibility of existence in an employment contract. With an hourly pay system, unnecessary delays at work and an extension of the employee’s total cost of working time will, although not paid at a double rate, be payable at the standard rate, which is a positive side of such a mechanism for workers.
  • Extremely high efficiency when working part-time or a flexible work schedule.  The advantages of the hourly pay system when working part-time will not allow the employer and worker to violate the rules of the law that prohibit hiring workers with a total work time of more than 20 hours a week. With a flexible work schedule, the employer can establish a free visit regime for certain posts at the enterprise, which will be convenient for both employees and the employer. Workers will feel the maximum psychological freedom, and the employer, in turn, will pay only the actual time that the workers fulfill their immediate duties.

Despite the above advantages, hourly wages and certain disadvantages are also present. They should also be considered when deciding whether to install such a system. These include the following factors and features of such a payroll mechanism:

  • High costs. Providing an hourly or, even less, a per-minute system of time tracking requires the mobilization of certain resources. Convenient, but expensive, are automated systems for recording employee time, activated by magnetic cards of employees and using turnstiles, and other technical means. However, it is possible to implement this system without technical support - but for this, it will also be necessary to allocate individual workers for the supervision and control of working time.
  • Psychological discomfort. Workers who are in a fairly strict framework, when every hour or every minute of working time is under the control of the employer, tend to reduce the overall efficiency and productivity of their work. Therefore, this factor should be taken into account.
  • Inapplicability in certain areas of activity.  If simple salary payment can be applied in almost any labor activity, then hourly payment is extremely difficult to implement for employees whose professions do not imply a permanent presence in the workplace. In this case, almost all the benefits of hourly wages will be leveled, since the employer will not be able to provide proper control over the employee's movements and his disposition of his time.

Summing up, it can be noted that the hourly wage system is effective in many cases, but clearly requires more attention from the employer both in providing mechanisms for accounting for working time, and in terms of documenting it at the enterprise. It should be remembered that such a system can be implemented both in relation to the entire team, and to individual units and even individual employees.

How to install an hourly wage system - nuances and features

First of all, the employer, when establishing and implementing the hourly payment system, must remember that according to the provisions of the Labor Code, the applicable remuneration system should be reflected in the employment contract with the employee. In addition, it must necessarily have regulation in the internal local acts of the enterprise and, if possible, in the collective agreement. Since most often the hourly wage is related to the tariff, the employer also needs to establish a complete wage schedule for all posts and types of hourly work, indicating the available rates. A separate regulatory document within the enterprise regarding hourly wage may be the provision on wages.

Any change in the wage system should be coordinated with the representative bodies of workers or the union. At least in order of notification. If you change the existing payment system to hourly, you should also renegotiate employment contracts with all employees by amending them.

Much attention should be paid to ensuring effective accounting of working time of workers. As mentioned above, this can be done both through the integration of technical means of automated control, and through appropriate personnel policies and personal human control. The first method is effective in large enterprises with a large staff, while in small organizations you can do without serious and expensive technological solutions.

In the case of processing an employee in excess of the established standard hours, the employer is obligated to pay the employee overtime for each hour in one working week. The amount of such overtime is at least twice the level of the established standard rate for paying one hour. But in the case of an irregular working day stipulated by the labor contract, the recovery of overtime can be significantly complicated.