Nominal wages are remuneration paid to employees for performing certain types of work. The amount of money that he earns in one day, week, month and it is his nominal income for the work he has done. He can spend these funds on whatever he wants (food, clothes, furniture, travel, all kinds of services, etc.).
With the unchanged prices for food products purchased by workers, the growth is nominal. wages would be considered a positive factor for the worker, but since all over the world prices for all kinds of goods and services are constantly changing, two types of wages should be distinguished - nominal and real wages.
As a rule, the following factors are associated with the growth of nominal wages: automatic indexation of wages, in the results of the official price growth index, changes in legislation, the growing consumption demand of an organization or company, the growing qualification of a specialist, length of service in the organization, etc.
Rising social benefits and nominal wages boost demand for all goods and services, and consequently, leads to a new impetus for the growth of inflation. This phenomenon is called the Universal Engine of the Economy. Very often, the growth of nominal wages is observed as a result of the conclusion of agreements between large trade unions and entrepreneurs.
Sometimes an increase in nominal wages may be due to, as well as improving the quality of products manufactured by the enterprise and other factors.
The growth of real wages is possible both due to the growth of nominal. salaries, and because of the reduction of state retail prices.
During the reduction of nominal wages, there is an increase in unemployment, a decrease in demand for labor, and, accordingly, an increase in low-paid specialties.
Nominal wages stimulate the worker with wages, conditions and procedures for paying money. As if evoking in him the desire and desire to work. This thereby affects the qualifications of the worker and, accordingly, the increase in his real wages for work. Real wages are calculated and based on nominal wages and therefore these two types of wages are dependent on each other.
Real salary labor is money paid to an employee for the work he performs, taking into account the deduction of all costs for his maintenance at the workplace (taxes, food, special clothing, transport, insurance, etc.). The real salary paid to an employee can be spent by him for any purpose (payment for housing and communal services, food, entertainment, purchase of equipment and other goods).
Nominal wages are wages for an employee's work activities, calculated by his manager, without deducting all taxes, insurance costs, expenses for work clothes and food. And real wages are the amount, expressed in monetary terms, paid to the employee in the hands, taking into account all tax fees and expenses for his maintenance.
The average monthly salary refers to time wages. This type of wages is perhaps the most common along with all other types. It is most effectively used in those workplaces where the category of the working contingent does not exceed 3 levels. This type of salary is especially common in positions that cannot affect the increase or decrease in turnover or any other interest of the organization. As a rule, these are state budget organizations.
Usually they keep temporary records of the working day, and not piece-rate records, as in private organizations: small and medium-sized businesses, such as factories, factories, marketing, and so on.
The average monthly nominal salary is calculated by dividing the fund of accrued wages of working personnel by the average number of workers and by the number of months in a separate period. Benefits received by working personnel from state social off-budget funds are not included in the average monthly salary.
The difference in the cost of living is calculated by the price index for consumer goods and all kinds of services. This ratio between nominal, real wages and the price index is determined by this formula:
Index no. wages = index real. wages * 100 / price index of consumer goods and services.
Let's take an example: Nom. wages for a certain period of time increased by 4.5%, and real. wages decreased by 2.1%, hence the price index is: (100+4.5)*100/(100-2.1)=104.5*100/97.9=106.7;
It turns out that the cost of living index = 106.7, respectively, it increased by 6.7%.
it minimum level consumption of the most important social goods and services, which guarantees the maintenance of the human body in an active and physically strong state.
The living wage includes: spending on food, social services, taxation and other mandatory payments. The cost of living is customarily calculated for both one person and a family. Given the presence of small children under the age of 6 years and adolescents under 15 years old, pensioners.
Any enterprise is prohibited from paying its employees who have worked a full working month a salary lower than living wage or minimum salary established by government authorities.
Calculated based on the following factors:
The expenses of managers for their employees include salaries and all additional. costs associated with the use of this hired labor.
An employee working at a particular enterprise receives income for the work done by him, established by his head. Be it piecework, hourly or monthly wages. It is calculated directly according to the size of nominal and real wages, the qualifications of a specialist, his work experience in the chosen direction, the quality and volume of work performed by him, and many other factors.
A person who has received a salary has the right to dispose of the earned funds at his own discretion. Which increases his desire to continue working at the enterprise or organization of his choice in order to improve his financial well-being.
What does an increase in real wages mean?
Real wages are the amount of goods and services that an employee can purchase with the money he receives as earnings after deducting all tax payments.
The remuneration of a working citizen is made by issuing him a nominal wage, which acts as a monetary equivalent of the efforts made by him to achieve a certain result. The nominal wage is not tied to the current price level and does not increase in proportion to their growth. The amount of real wages takes this into account and varies depending on fluctuations in the cost of goods on the market.
In the event that the amount Money, received by the worker, does not change, and the inflation rate rises, real wages will decrease, despite the fact that the nominal income of the worker will not change. Moreover, real wages may also fall if nominal wages rise - such a development of events is possible if the rate of inflation growth exceeds the rate of increase in wages.
The growth of real wages is the main sign of improvement in the standard of living of citizens, their well-being and purchasing power.
In order to understand how to calculate real wages, it is necessary to have information about the amount of nominal earnings, as well as the value of the index consumer prices established Federal Service state statistics for the period for which the calculation is made.
Zr \u003d Zn / CPI,
Don't know your rights?
Зр - the size of the real salary;
Зн - the size of the nominal salary;
CPI is a consumer price index, the value of which is determined by the Federal State Statistics Service in accordance with the methodology established by Rosstat Order No. 734 of December 30, 2014.
At the state level, the size of real wages is determined in order to identify crisis phenomena in the economy that have a negative impact on the citizens of the country, and then search for solutions to get out of this situation. At the level of a single enterprise, such an analysis can be carried out to assess the level of remuneration of employees and the possible search for reserves to increase it.
So, the size of real wages is an indicator that reflects the purchasing power of a citizen, that is, the volume of goods and services that he can purchase with the nominal wages he receives.
Salary is the result of hours worked, remuneration for work in monetary terms. It is this characteristic of the salary that article 136 of the Labor Code of the Russian Federation gives. General economic theory divides wages into real and nominal. In this article, we will analyze each of the concepts in detail and define the difference between them.
The nominal wage is the amount that the worker actually receives as payment for his work. It is this amount that is indicated in the payroll. The concept of nominal wages is not regulated by legislation, but it exists and is quite widespread.
The real wage is the quantity of goods that can be bought with the wage received.
Often, an employee can afford to buy goods for a nominal salary several times less than a few months ago. Thus, real wages are an indicator of the well-being of stable developing countries.
So, with the concept of nominal wages dealt with above. It remains only to add that its size directly depends on the labor produced.
Elements of wages that form the nominal profit of an employee with various forms of remuneration:
Each of the listed configurations has its own indicators that affect the value of the RFP. Many enterprises practice additional motivation and incentives for better / faster completion of tasks: bonuses, which are applied to all forms of payment based on the results of the month, quarter or year.
As mentioned earlier, the degree of real wages is an indicator economic growth and welfare of the country.
Characteristics of the parameters affecting the size of real wages:
Partly balances the distortion of market processes by the intervention of the state. Apply economic and social ways influence through legislative and controlling spheres of influence.
Common features:
The main difference between nominal (accrued) and real wages is that nominal income, unlike real income, has nothing to do with the well-being of workers and does not reflect their purchasing power.
Based on the foregoing, it is obvious that it is the size of the real salary that is responsible for the material security of the employee.
The direct co-dependence of real wages on nominal wages is especially clearly seen in a situation where the level of nominal wages is growing faster than inflation.
For example, the amount of accrued wages increased by 17% percent, while the inflation rate was 7%. It turns out that real wages (purchasing power) increased by 9.34%. That is, an employee can afford 9.34% more goods and services than in previous year(month, quarter).
The reverse situation shows the dependence no less clearly. Salary growth is slower than the rate of inflation - the story is often met. Let's consider it in more detail.
For example, nominal wages increased by 40%, while inflation was 45%. It turns out that the size of real wages has become lower by 2.33%. In other words, an employee with such data, despite a significant (in numbers) increase in nominal wages, will be able to purchase goods and services by 2.33% less. That is, the standard of living of such an employee has become lower.
The terms under consideration cannot be found in any of the codes of the Russian Federation. Their existence is limited to general economic theory and is directly related to statistical data.
The very concept of "wage" can be explained using the following theses:
The state ensures that wages do not fall below the legal minimum.
From the foregoing, the following conclusions can be drawn:
Simply put, the number on your payslip is not so important, it is important that you can buy for this amount.
Salary (employee's wages)- remuneration or monetary compensation for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of work. We can say that wages are a systematic remuneration of an employee for work performed under an employment contract established by agreement of the parties.
From the point of view of labor legislation, salary, or remuneration, is the remuneration of an employee for work performed. According to article 129 of the Labor Code of the Russian Federation, the salary level is determined by the qualifications of the employee, as well as the complexity, quantity, quality and conditions of the work that he performs. It is customary to include payments of a compensatory and incentive nature to wages. Labor legislation also provides for the payment of wages for hours not worked.
In practice, the remuneration at the enterprise has the following structure:
1. Basic wages are wage payments for actually performed work.
2. Bonuses are incentive payments. Rewards may be made for the following reasons:
according to the results of work for the month;
according to the results of work for the year;
for the introduction of new equipment and technology;
for savings material resources;
for the high-quality performance of works and tasks of the administration;
for certain types of work;
for professional excellence.
for work at night;
for work in the second and third shifts;
for overtime work;
for work on holidays and weekends;
for performing work in conditions deviating from normal working conditions;
for combining professions;
for high labor productivity;
for the period of mastering a new production (product), etc.
length of service;
payment for study holidays;
payment for downtime through no fault of the employee;
payment for the time of forced absenteeism;
payment for the period of training of employees sent to or training in second professions;
regional allowances;
special allowances, etc.
The principles of wages are based on the following provisions:
Ensuring equal pay for equal work.
The presence of several levels of remuneration for groups of workers.
An increase in real wages.
Outstripping growth of labor productivity over wage growth rates.
Implementation of payment depending on the quantity and quality of work.
Material interest of employees in the results of their work and the activities of the enterprise.
Availability of guarantees. Each company sets minimum size employee's wages.
The payment of salaries to personnel must be made taking into account the requirements of Article 136 of the Labor Code of the Russian Federation, namely: at least every half a month, exactly on the day established by the Labor Regulations or the employment contract, and also no later than 15 calendar days from the end of the period for which it was accrued . Thus, wages are issued to employees at least twice a month.
Nominal wages - the amount of money received for a certain period of time. The nominal wage does not reflect the price level, so an increase in it does not mean a real increase in the standard of living.
Real wages - the amount of goods and services that can be purchased with a nominal wage.
There are the following systems of remuneration of employees:
piecework;
time-based.
With a piece-rate wage system, an employee's salary depends on the amount of products manufactured by this employee (services rendered or work performed).
The time-based system of remuneration is applied, as a rule, in relation to specialists, official duties which are diverse and difficult to quantify (for example, when it comes to specialists accounting, employees of the legal service, personnel workers, etc.).
If the indicator of the quality of the work performed or the service rendered is more important than the quantitative indicator, then a time-based remuneration scheme should be applied.
As for the piecework system of remuneration, the priority area of its application is the production of products. That is, if it is necessary to increase production efficiency with the possibility of measuring the quantitative result of the work done, then a piecework wage system should be introduced. At the same time, the applicable procedure for calculating and paying staff wages should be prescribed in the collective and employment contract, as well as locally regulations organizations.
Salary: details for an accountant
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List his salary. At the same time, oblige the employee to receive wages in non-cash ... to the person who pays wages to the debtor-citizen. If the executive document to the employer ... makes the latter's actions to transfer the employee's wages to another person unlawful. ... withhold funds from the employee's wages to pay for transportation, ... for half a month. The specific date for the payment of wages is established by the internal labor regulations ...
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Payments must be taken into account to compare wages accrued at the end of the month to the employee ... payments must be taken into account to compare wages accrued at the end of the month to the employee ... should be accrued after bringing the monthly wage to the minimum wage. Justification of the conclusion: ... RF), should be accrued after bringing wages to the minimum wage (see definitions ... unconstitutional provisions that allow all incentive and compensation payments to be included in wages ...
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Institutions in the calculation and payment of wages to their employees. The main principles of the legal ... in full payment of a fair wage, ensuring worthy of a man existence, ... half a month. The specific date for the payment of wages is established by the internal labor regulations ... a punishable act, or the establishment of wages in an amount less than ... delay in payment of wages (Article 236 of the Labor Code of the Russian Federation). Overpayment of wages. Enough...
...) when calculating the ratio of average monthly wages, the actual accrued wages are taken into account as for the main ... wages of employees of this organization is determined by dividing the average monthly wages of the manager by the average monthly wages ... of employees. Similarly, the ratio of the average monthly wage is calculated ...
In the situation under consideration, the payment of wages to a newly hired employee is less than two ... in the case under consideration, establishing the payment of wages for the first half of the month ... Rostrud (Question: In an organization, wages are paid on the 30th day of the current month ... the method of setting the timing of payment of wages can serve as a way out of ... in relation to cases of payment of wages to employees hired ... when all employees receive wages for the second half of the past ...
Services. In a situation of withholding amounts of arrears from wages, CCP must be applied ... by deducting funds from wages. In this case, the moment of calculation is determined ... when deducting funds from the salary of an employee of an organization or individual entrepreneur: for ... arises. The deduction of funds from the employee's salary occurs at the expense of compensation ... apply CCP when deducting the cost of workwear from the employee's salary when he ...
Half a month. The specific date for the payment of wages is established by the rules of the internal labor ... agreement on specific dates for the payment of wages, the employer must observe simultaneously ... the interval between each payment of wages must not exceed the specified ... date of payment of wages will exceed half a month, which is unacceptable. Therefore, the payment of wages (advance) ... the length of the intervals between wage payments does not contribute to ensuring regularity ...
Electricity, heat energy, payment of wages to workers who correct marriages, payment ... by law of the amount of deductions from wages (Cassation determination of the Saratov regional ... / 3 average wages of an employee. Payment is made based on the average wage: - average hourly .. * * The grounds for reducing the size of the employee's wages may be cases of non-fulfillment ... in the documents. Deductions from wages are carried out on the basis of the relevant ...
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Conclusion: The employer has the right to pay wages by transferring it to the specified ... When choosing this method of paying wages, the mutual consent of the parties is required, fixed ... on the territory of the Russian Federation, it is possible to pay wages not only directly to the employee, but ... the employee order to transfer only part of the salary to third parties); payment details. ... agree to this way of paying wages. Answer prepared by: Service Expert ...
Wage - essential element the livelihoods of the majority of citizens. For Russians, it is often the only source of income. But not everyone understands the difference between the quantity and quality of money received. To understand this, one should understand what nominal and real wages are, and how they are interconnected with each other.
The nominal wage reflects the amount of money received for the work performed. It is a quantitative indicator. When calculating the value of the nominal salary, the following components are taken into account:
The amount of the basic salary or rate (the cost of a working day, hours, the required% of the profit) is indicated in the employment contract and the order for employment. The monthly amount received in hand will be the nominal wage. It is this indicator that is used by statistical authorities to compare the level of salaries.
To determine the quantitative increase in wages, a special indicator is used - the index of nominal wages. For the calculation, the formula is used:
AND WIP = average monthly salary fornyear/average monthly salary forkyear *100%
The final value shows how much % wages increased or decreased. For clarity, we give an example of the calculation.
|
Average RFP |
And WIP for the previous year |
And WIP by 2014 |
|
|
45 000/35 000*100% = 128,57% |
45 000/35 000*100% = 128,57% |
||
|
40 000/45 000 = 88,89% |
40 000/35 000 = 114,29% |
Conclusion: In 2016, wages decreased by 11.11% compared to 2015, but increased by 14.29% compared to 2014.
But the calculation of this indicator does not allow a qualitative assessment of the level of wages in different years. For this, the concept of real wages is used.
The amount of real wages reflects the volume of goods and services that can be bought with the money received in the form of wages. A similar definition is given in the resolution of the Goskomstat of the Russian Federation No. 148 of September 12, 1995.
This type of salary is a qualitative indicator. It demonstrates the purchasing power of the money received from the employer. But the head of the organization does not display the real salary anywhere, so the calculation must be done independently. This will require the following indicators:
The formula for the calculation will be:
I RZP \u003d I WIP / CPI x 100%
If in the above example we take the CPI for 2015 at the level of 110%, then, compared to the previous year, the real wage index will be equal to:
And RZP \u003d 128.57 / 110 x 100% \u003d 116.88%.
This suggests that real wages increased by only 16.88%, and nominal wages by 28.57%.
To calculate the level of one's well-being compared to the previous year, one should take not nominal, but real wages. This is the only way to understand whether a person actually began to receive more.
There are no concepts of nominal and real wages in tax and accounting. They are used for general economic and statistical purposes. Comparison of indicators may be of interest and ordinary person, because nominal and real wages are important criteria for assessing the level and growth / decrease in wages. The main difference between them is that the real value is calculated taking into account inflation, while the nominal value is not. The values of these indicators are closely related. The following relationship can be established between them:
Rated and real wages are also used to obtain statistics. Formulas for their calculations are used not only at the state, but also at the international level. The results obtained are provided by the states that are members of the Eurasian Economic Union for comparing the standard of living of the population of different countries.
