How much will employees cost you and what to do to pay less. Total amount per object

Before officially registering his own business as an individual entrepreneur, a future businessman usually selects a convenient taxation system for himself. Depending on the type of activity, the need for hired workers, and the amount of resources used, the entrepreneur will have to make a choice in favor of one of 5 taxation options allowed for individual entrepreneurs in the Russian Federation. The amount of money that will subsequently need to be paid by the individual entrepreneur to the state treasury depends on how justified this choice is. Therefore, it is very important to know some features with employees in 2017 and without employees applying different tax regimes.

Mandatory contributions for individual entrepreneurs in 2017

Whatever tax regime the individual entrepreneur chooses, he is in any case obliged to make systematic deductions for himself. The peculiarity of this type of deduction is that the individual entrepreneur does not have an employer, which means there is no salary, but he has income from commercial activities. The size of contributions paid to extra-budgetary funds will depend on the amount of this income. Entrepreneurs who must pay taxes for an employee for an individual entrepreneur will see various innovations in 2017, which you can read about.

Important! Each individual entrepreneur must make contributions to extra-budgetary funds for himself, and it does not matter at all whether he actually conducts entrepreneurial activity and whether it brings him income.

The amount of money to be paid is calculated taking into account the minimum wage. It is necessary to transfer 26% of its value to the Pension Fund and 5.1% to the Federal Compulsory Medical Insurance Fund. The minimum wage in 2017 is 7,500 rubles. Based on this, you can calculate all mandatory deductions. For clarity, the data is presented in table form:

Thus, the total fixed amount of contributions for an individual entrepreneur for himself is 27,990 rubles, and if his income exceeds 300,000 rubles. per year, then 1% of the resulting difference is added to this amount.

Important! The Russian Federation has legalized the maximum amount of insurance contributions to the Pension Fund for individual entrepreneurs. In 2017 it is 187,200 rubles.

In addition to mandatory contributions, an individual entrepreneur can voluntarily transfer funds to the Social Insurance Fund. The amount in 2017 is 2610 rubles. in a year. If this condition is met, then upon the occurrence of an insured event, the businessman will have the right to receive an appropriate benefit (for example, for disability).

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Taxes paid by individual entrepreneurs without employees

What other mandatory payments must the entrepreneur make? ? Let us first consider an individual entrepreneur who operates without involving employees. The types and amount of taxes paid by individual entrepreneurs without employees depend on the taxation system they use (information about all tax regimes can be found). The state allows a businessman to choose between the main and special tax regimes.

The main taxation system (OSN) is assigned to individual entrepreneurs when registering their own business immediately “by default”. This is important to know because... if this system is not suitable for the individual entrepreneur, then he needs to submit an application for transfer within the prescribed period. OSN is characterized by the payment of several taxes to the state treasury at once, which together add up to a fairly decent amount:

• Personal income tax of 13%;
• VAT in the amount of 10% or 18%;
• property tax for individuals.

When using the IP patent taxation system, you do not need to pay tax at all. You only need to pay 6% of the basic income of the individual entrepreneur for the patent.

The application of the single agricultural tax is possible only for producers of agricultural goods. Individual entrepreneurs using Unified Agricultural Tax pay 6% of their profits.

Taxes for individual entrepreneurs with employees

If the entrepreneur’s activities involve attracting employees and then employing them, then he already acts as an employer. Accordingly, not only the payment of wages, but also certain contributions for each hired person are added to his expenses. So, let’s look at what taxes an individual entrepreneur with hired employees will have to pay:

1. Personal income tax - personal income tax - is withheld from the employee’s salary and amounts to 13% of its value. In this situation, the individual entrepreneur plays the role of an intermediary (tax agent) between the employee and the Tax Inspectorate.
2. Mandatory insurance contributions to extra-budgetary funds:

• Pension Fund – 22% of wages;
• FFOMS – 5.1%;
• Social Insurance Fund – 2.9%.

In fact, personal income tax is not paid from the individual entrepreneur’s pocket, but is deducted from the income of the employee he hires. And insurance premiums are precisely those additional expenses of a businessman that are inevitable when hiring employees. When setting the salary, every entrepreneur wants to know how much the individual entrepreneur pays in taxes for the employee in 2017. The individual entrepreneur must understand that in addition to this, he will have to transfer another 30% of the salary to extra-budgetary funds.

Is it possible for individual entrepreneurs with employees to save on 2017 taxes and insurance contributions? Yes, and for completely legal reasons. There is a list of categories of payers who have the right to benefit from reduced insurance premium rates. These include, for example, individual entrepreneurs on the simplified tax system that are engaged in the production of food products, the production of games and toys, etc.

Important! In 2017, for the deduction of insurance premiums for employees, the Pension Fund of the Russian Federation established a maximum annual salary of 876,000 rubles. If the salary of the hired employee for the year exceeds this figure, then the individual entrepreneur pays only 10% of the resulting difference.

What should an individual entrepreneur do to avoid problems with regulatory authorities?

In conclusion, I would like to add that a modern entrepreneur needs to take a very responsible approach to the issue of paying taxes and transferring insurance premiums. If an individual entrepreneur has employees, what taxes he needs to pay should be found out in a timely manner from the regulatory authorities. It is important to transfer all necessary funds within the time limits established by law. This will avoid penalties and other undesirable consequences.

Good afternoon, dear individual entrepreneurs!

Recently, in the comments, there was a request to tell in more detail about how to deal with hired employees in an individual entrepreneur. That is, what to do, where to run, and so on.

One of the site’s readers volunteered to write detailed instructions for all individual entrepreneurs who want to hire employees, but don’t know where to start. Her name is Natalia, please ask any questions to her in the comments below.

So, we give the floor to Natalya:

Good afternoon I have prepared a small instruction for you! Made in the form of a “Question-Answer”:

Where to start as an individual entrepreneur when hiring an employee?

As soon as you hire an employee or enter into an agreement with an individual for the provision of paid services or a contract, you accordingly become an employer, and you need to register your individual entrepreneur in the following extra-budgetary funds:

1. to the Pension Fund of Russia within 30 days
2. to the Social Insurance Fund within 10 days

2. What kind of agreement is concluded with the employee. What is the difference between employment and civil law contracts?

There are 2 types of agreement with an individual:

1. Employment contract (TD)
2. Civil contract (CLA)

What is the difference between them and what will happen if the employment contract is replaced by a civil law one?

Let's start with the last one. From January 1, 2015, if an employment contract is replaced with a civil law one, a fine of 50 thousand to 200 thousand rubles will be imposed.

Agree, it’s not very pleasant. Therefore, we will try to figure out what the difference is.

1. When concluding an Employment Agreement, it is understood that the employee will perform his duties based on a certain specialty, qualification or position. When concluding a GPA, the employee’s duties are limited and regulated by the performance of specific work;
2. When concluding an Employment Contract, the employee is obliged to perform the work personally; under the GPA, he can delegate its implementation to third parties;
3. But the most important difference, which pushes the employer to replace the Employment contract with a civil law one, is financial relations. In the first case, the employer pays labor in the form of wages twice a month, in the second - in the form of remuneration and only upon completion of the work.

Why do careless employers sometimes try to conclude a GPA with an employee, rather than a TD?

The fact is that the employer, if this is not specified in the contract, may not pay taxes to the Social Security Fund.

This means that, for example, a woman hired under a civil contract will not receive most child care payments if she is pregnant. And yet, in light of the large fines, it is worth thinking about the benefits of such savings.

Minimum wage for employees

An employee's salary should not be lower than the minimum wage (minimum wage). This means that the amount accrued to the employee if he worked for 1 month and fulfilled his duties should not be lower than the minimum wage. The payment he receives in person may end up being lower than the minimum wage, because... Personal income tax still needs to be paid on the employee’s accrued wages.

Regions often set their own minimum wage. In this case, employers in this region need to adhere to these standards. In case of violation of regional minimum wage standards, the employer will receive a warning or pay a fine of 3 to 5 thousand rubles.

1. By the way, the minimum wage in 2015 is 5965 rubles;
2. In 2014 it was 5554 rubles;
3. And in 2013, 5205 rubles. respectively;

How many times a month should an employee be paid?

According to the Labor Code, wages must be paid to an employee at least once every half month. Even if the workers themselves write a statement asking to pay them a salary once a month, this is prohibited.

Ideally, the advance is paid in the middle of the current working month, and the rest, i.e. salary at the beginning of next year.

If the date of payment of wages falls on a weekend or holiday, then the payment should be made on the eve of the established date, and not on days after the holiday. If an employee resigns, then final payments to him should be made on the day of dismissal, and if he goes on vacation, up to 3 days before it.

What taxes and fees will you have to pay for employees?

If an individual entrepreneur hires workers, then it is logical to assume that he is responsible for them, and therefore his tax burden increases.

In addition to withholding personal income tax in the amount of 13% of wages or remuneration, once a month he also pays insurance contributions to various extra-budgetary funds:

1. Pension Fund of Russia (PFR);
2. Compulsory Health Insurance Fund (MFIF);
3. Social Insurance Fund (SIF);

When concluding a civil contract, you do not need to pay contributions to the Social Insurance Fund, unless this condition is specified in the contract itself.

These contributions are considered cumulative from the beginning of the calendar year, and they must be paid no later than the 15th of the next month. If the last day coincides with a holiday or weekend, then the last day for payment of contributions is postponed to the next working day.

In the current year 2015, the following tariffs apply:

1. Pension Fund - 22%
2. FFOMS - 5.1%
3. Social Insurance Fund - 2.9%

Contributions from accidents are not taken into account here, because their tariff is set depending on the type of activity. It is charged additionally and is at least 0.2%.

For example

Thus, if you add up all the contributions, you get 30.2%, which means that from a salary of 6,000 rubles, the employer pays:

1. Personal income tax 780 rub. (RUB 6,000 x 13%), the employee receives RUB 5,220;
2. In addition, the employer transfers the above contributions in the amount of 1,812 rubles at his own expense. (RUB 6,000 X 30.2%);

Keep in mind that the employer is obliged to additionally transfer insurance premiums to individual entrepreneurs and “for themselves”

Detailed information on how to pay contributions to the self-employed population has been repeatedly discussed on our website:

And also an important note is that for an employee on a probationary period, taxes are paid in full.

Is it possible for an employee to pay his own taxes?

The employer is required to pay all “salary” taxes for the employee, since he is the tax agent and, accordingly, has certain responsibilities. If an employee pays taxes on his own, everyone faces a fine: both the employee and his employer.

Therefore, amateur performance is not needed here, you just need to follow the law.

We hope that Natalia’s article helped you and do not forget to subscribe to the site news for individual entrepreneurs on this page:

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about the author

I created this site for everyone who wants to open their own business as an individual entrepreneur, but does not know where to start. And I will try to talk about complex things in the simplest and most understandable language.

Natalia

Hello. I work for an individual entrepreneur. According to our contract, our salary is 3000, but we get more. He calculates personal income tax from our salary (3000) as expected, and he also deducts from us the amount that he transfers to the Pension Fund. Is it legal that he then deducts contributions to the Pension Fund from us???

Tatiana

Good day. I have a question. I am an individual entrepreneur. I have one employee. In our region, the minimum wage is set higher than, for example, in Moscow, and amounts to more than 9 thousand rubles. One company providing accounting services for individual entrepreneurs continues to pay taxes from the minimum wage established in Moscow. And they think they are doing the right thing. What could this mean? Thank you in advance for your response.

Olga

Hello. Today I called the FSS Rostov-on-Don, they said the deadline for registration is from 2016. Individual entrepreneur as an employer 30 days as in the Pension Fund. There is no information on the topic anywhere. Where is the truth? I need to apply urgently, what should I do?

Ilona

Hello. I want to open an individual entrepreneur to rent out an apartment. Will I be required to make contributions to the Pension Fund if, in addition to an individual entrepreneur, I am an employee and my employer makes contributions? Thank you.

Income tax is calculated on the actual income of employees for the month and is 13% for residents of the Russian Federation and 30% for non-residents of the Russian Federation. The income of an individual for calculating income tax can be expressed in any form: monetary, tangible and intangible.

The role of tax agents

Tax agents are any organizations or entrepreneurs that pay wages and other remuneration to individuals. The tax agent, when paying wages to employees, is obliged to calculate the amount of tax, withhold it and transfer it to the budget.

It must be remembered that, according to , the tax agent must withhold personal income tax from the income of employees when they are actually paid. But at the time of payment of the advance, no income tax is paid.

Tax reduction

For this purpose, the Tax Code specifies specially applicable deductions:

• standard (applied when there are children of a certain age);
• social (applies to the provision of documents for treatment or education);
• property (applied when purchasing housing).

The above deductions are issued to the Federal Tax Service or the employer on the basis of a notification issued by the tax authority. A deduction for children is provided upon application from the employer accompanied by the necessary documents.

At the end of the year, reports are submitted.

Contributions to funds

Insurance agents pay monthly contributions to extra-budgetary funds to the payroll of their employees. This ensures that the insured persons have the right to receive pensions, medical care, disability benefits, and maternity benefits.

Companies and entrepreneurs pay contributions from their own funds, not from employees. Reporting on contributions to extra-budgetary funds is submitted quarterly and annually.

Payroll taxes for employees

Personal income tax at a rate of 13% is paid by resident taxpayers, 30% by non-residents.

Insurance contributions to extra-budgetary funds are calculated and transferred at the following rates:

• in the Pension Fund of Russia - 22%
• in the Social Insurance Fund - 2.9%
• in the Federal Compulsory Medical Insurance Fund - 5.1%
• for injuries - from 0.2 to 8.5%

In jobs with difficult working conditions, in underground work, in hot shops, female tractor drivers and drivers of locomotive crews are provided with additional tariffs for insurance premiums.

Contribution rates are set out in.

The main part of the contributions is transferred to the Federal Tax Service. Only contributions for injuries are sent to the Social Insurance Fund. It is necessary to use the new BCC for insurance contributions to extra-budgetary funds of the Russian Federation.

Mandatory contributions for individual entrepreneurs in 2019

Under any tax regime, an individual entrepreneur is required to make systematic deductions for himself. Often, an individual entrepreneur does not have an employer and does not pay wages; in this case, fixed payments are calculated from income. The amount of contributions to the funds depends on the amount of income received.

Since 2018, the insurance burden of individual entrepreneurs has been decoupled from the minimum wage, and the amount of contributions has become fixed. The amounts of insurance contributions for compulsory pension insurance (OPI) and compulsory health insurance (CHI) until 2020 are indicated.

As a general rule, individual entrepreneurs are required to pay insurance contributions to extra-budgetary funds:

• for your own compulsory medical insurance and compulsory medical insurance;
• for compulsory social insurance (OSS) of employees, if the entrepreneur has them.

Also, individual entrepreneurs can voluntarily pay insurance premiums to OSS for themselves if they want to receive benefits from the Social Insurance Fund (for example, maternity benefits, child benefits, temporary disability benefits). To do this, you need to register with the Social Insurance Fund yourself. How to do this is described in the article “”. The amount of insurance premiums that an individual entrepreneur needs to transfer to the Social Insurance Fund if he enters into a voluntary legal relationship with him under OSS, in 2019 is 3,925.44 rubles.

The essence of the risk is that GPC agreements, which actually regulate labor relations, can be reclassified as labor agreements (). There are a number that courts pay attention to when recognizing the relationship as an employment relationship.

The consequence of recharacterization of the contract is the accrual of arrears, fines, penalties, liability for violation of labor and labor protection laws, etc.

Registration of employees as individual entrepreneurs

This is another option to minimize employee costs. For example, if you take an individual entrepreneur using the simplified tax system “income”, then the amount of payment of the actual salary will be 6%, you also need to take into account contributions to compulsory pension insurance - 29,354 rubles. and contributions for compulsory medical insurance - 6,884 rubles. If the income of an individual entrepreneur exceeds
300,000 rub. per year, then plus 1% of the excess amount is paid.

In order to save money, employers even compensate the necessary amounts within 6%, which is also beneficial for individual entrepreneurs - in fact, the entrepreneur receives the full amount. In this case, the individual entrepreneur is deprived of all guarantees provided for by the Labor Code.

An agreement with an individual entrepreneur, as in the previous case, can be recognized as labor if it contains signs that the individual entrepreneur is in fact involved in the production process, performs the same duties every day along with full-time employees, and also works at the location of the company and uses its equipment. The tax office takes into account the totality of signs and testimony of witnesses. If it turns out that the company really “hid” labor relations in contracts with individual entrepreneurs, the tax office will go to court, and then additional taxes will be assessed.

“Transfer” of employees into self-employed

This scheme became known as soon as the professional income tax came into force, which allowed people who work for themselves to become officially self-employed.

From January 1, 2019, those who registered as self-employed pay a tax of 4% on income from transactions with individuals and 6% on income from transactions with individual entrepreneurs and legal entities. Some employers have decided to transfer some of their employees to professional income tax payers, that is, to fire them and re-register relations with them using GPC agreements.

Employers have realized that the benefits from this are quite large: they cease to be tax agents for personal income tax in relation to an employee who has become self-employed, and get rid of the obligation to pay insurance premiums. Accordingly, they are also not required to comply with any guarantees under the Labor Code. Self-employed employees remain without severance pay, paid leave and benefits in case of temporary disability.

However, it is worth considering that in addition to obvious signs that may indicate the real status of a “self-employed” (for example, the daily presence of a former employee in the office and his use of a specific workplace), there are also provisions of the law itself on the self-employed. They indicate that tax exemption and the use of a special regime in the form of a tax on professional income is possible no earlier than two years later.

This chapter from the book “100% Personnel Management”. How to become an effective HR Director” is published as part of the collaboration between the HRMaximum project and Alexander Aleksandrovich Krymov (PhD in Psychology, practicing manager, business consultant and business coach. Deals with the creation and functioning of services personnel management, project management, innovation management. Work experience in the field of scientific and practical development and teaching for over 25 years. Teach the course "HR management" (MSU, Faculty of Further Education), etc.).

This HR issue is the most painful. If you underpay, they will run away; if you overpay, it’s a pity... The company’s management believes that the employees get enough, but for some reason they are dissatisfied, or even look the other way.

First of all, let's define several concepts that often cause confusion when managers discuss practical issues.

Work motivation is the psychological mechanisms that encourage a person to work. There are many concepts of work motivation, among which the most famous are: F. Taylor's scientific management, A. Maslow's hierarchy of needs, F. Herzberg's two-factor theory, K. Adelfer's ERG theory, V. Vroom's expectancy theory, etc. It is important to note that we are talking about mechanisms of the human personality, the implementation of which requires certain external conditions. Work motivation is one of the elements of the hierarchy of motives that develop and change throughout human life, influencing each other.
on a friend. A person’s work behavior at the start of his career, at its peak and at the final stage, will naturally be determined by various combinations of motives.

Conditions for the implementation of labor motivation are created by labor stimulation, that is, employer measures aimed at ensuring labor productivity and employee loyalty.

This includes a wide range of management tools, both material (for example, remuneration, creating comfortable working conditions) and moral and psychological (such as friendly behavior of management, demonstrating respect for employees, creating a favorable moral climate).

Finally, compensation itself is material remuneration for the personnel of the enterprise. Compensation can be defined as the terms of a transaction under which the employer compensates the employee for the labor resource he provides (time, effort, knowledge, experience, competencies, results). In this case, compensation can be expressed both in monetary form (wages) and in services and goods provided by the company to personnel (social package). As we will see later, the right combination of these two forms of compensation can have a huge impact on employee motivation and behavior.

A specific set of payments and other types of remuneration, arranged in a certain proportion and offered to the employee, is called a compensation plan. The structure and size of the compensation plan are formed in such a way as to most effectively ensure staff motivation.
Managers often discuss the issue of the relationship between moral and material factors stimulating work. In reality, this division is conditional, since moral incentives require material costs from the company, and material rewards carry a significant moral and psychological charge.

Let's look at two examples.

Measures such as corporate holidays, honoring and congratulating employees, professional competitions, creating a system of career growth, training and development of personnel are usually considered as moral ways to stimulate work. However, all this brings costs, which in some organizations are comparable to wages.

On the other hand, the size and structure of wages carry signals, messages to employees about how the company treats them. So, if the remuneration is based entirely on the result brought by the employee (percentage of prisoners
them transactions), the company tells its staff: “We are only interested in you as a mechanism for making a profit.” Naturally, the employees of such an enterprise will remain loyal to it only until competitors offer them more favorable conditions. Conversely, an annual bonus based on company performance carries the message: “We are all one team and work for a common result.”

A diverse and meaningful benefits package communicates to employees that the employer respects them and is sympathetic to their needs and requirements. Why not simply distribute to employees the funds used to maintain the social package? Because monetary payments do not carry such positive psychological content. Ultimately, they disappear into the family budget and do not leave pleasant memories for the employee.

In companies at the “go-go” stage or earlier, the issue of remuneration is resolved using two “tools”:
- with whom did you agree;
- maximum “linkage” to the result.

As a result of using the first “tool”, complete confusion arises, the already mentioned “patchwork quilt”. No one is able to explain why the secretary of department A receives 25% more than the secretary of department B, although she does exactly the same work. The salaries of employees are a military secret, but in principle everyone knows everything or suspect. We are great at counting money in other people's pockets, and the result is usually not in our favor, which is very annoying. The “grown-up” labor market forces “newcomers” to be hired on better terms than “old” workers have, which, of course, does not make the latter happy.

The notorious “payment based on results,” although it sounds reasonable, in reality often turns out to be a thing crafty. Firstly, young companies are rarely able to calculate these same results. Therefore, the deservedness of the awards raises a lot of questions. Secondly, not all personnel perform labor functions with a countable final result. Many (accounting, secretariat, administration, IT, and you and me, HR) are largely responsible for the correct and uninterrupted implementation of business processes, and the results, if any, are difficult to quantify. Therefore, in companies where it is customary to “bonus performance”, employees are rarely inspired and satisfied with the bonus. In their opinion, it depends more on the mood of the authorities than on those very results, and therefore is essentially unfair. There is grumbling, fueled by rumors. Far from the worst employees are starting to quit. At the same time, a “critical mass” of dissatisfaction among senior management and/or business owners with exorbitant and incomprehensible labor costs accumulates (see chapter 3). The matter ends with a revolutionary situation according to V.I. Lenin: “The lower classes do not want, but the upper classes cannot live
the old way". We have to revise the wage system, which in complexity is equal to two moves, which, as the proverb says, are equal to two fires.

For those who first encountered this problem, the solution seems vague. In fact, all of our creativity on the topic of compensation is limited by four rather rigid boundaries, beyond which fraught with different consequences.

1. Labor market situation. If a company pays people less than its neighbors in the market sector, then it runs the risk of being left only with those who, due to their personal and business qualities, are completely useless to anyone. The opposite is also not always justified. Although the company's high (market) level of compensation makes it an attractive employer, it limits the opportunities for creating growth prospects. For a person, not only the current level of income is important, but also the future: you want more... And the employer already bears costs at the limit of what is possible.

2. Enterprise economy. No special comments are required here: stretch your legs along the clothes. A company that eats up most of its income is unlikely to be needed by its owners.

3. Personnel policy. I have already written about this in detail in the corresponding chapter. It is usually based on the subjective opinion of the owners and top management of the enterprise.
In some companies, the goal is to save money through wages; in others, on the contrary, it is believed that employees should be encouraged as much as possible. For an HR manager, of course, it is more convenient to work in the second situation, but proving your position can be very difficult.

4. Staff opinion. Employees also have their own point of view on the level of remuneration, which is not always objective and fair. It comes to paradoxes. There are companies
with relatively high pay levels and employees grumbling and complaining. And vice versa: the company pays at the average market rate or even lower, but people are happy, and no one is going to leave. Here it’s more about the atmosphere and moral climate: people translate general discomfort into dissatisfaction with their earnings.

For us, as those responsible for personnel, it is the latter that is most important: the influence of remuneration on the opinions and behavior of employees (An interesting analysis of the differences in the vision of the situation by the management of the enterprise and employees is given in the book: Sivets S. Career technology, or How we know a lot and understand little. - M.: Vershina, 2006).
Even if a company offers objectively good (to the market) conditions, but employees do not understand, know or value this, they will behave as if the conditions bad. With all the ensuing consequences. Therefore, let's start with the notorious “human factor”.

Let me immediately note that the real behavior and opinions of people about money in general and wages in particular are much more complex than it seems at first glance (and even than people themselves believe). For example, the idea that a person will work more and harder in order to earn more is not always true.

It seems to me that this formula is much closer to life: “People value free time most of all. To have more free time, you need to have more money. To have more money, you need to work more. Thus, in order to have more free time, you need to work more.”

In my practice, there have been many cases where people have demonstrated unexpected behavior regarding pay. For example, one candidate for a fairly high and “expensive” position answered the question: “How much would you like to earn?” replied: “It’s not that important. Main - to more than my wife».

The attitude of employees towards the company and wage conditions is determined by a number of factors that are not always obvious. It should be noted that employees rarely approach this in the same way as their employers. Few of them ask the question " What does the company pay me for, how high is the value of my services for it?“The vast majority of workers are confident that they deserve their pay simply by coming to work on time and working their assigned hours. Moreover, they are equally confident that after 2-3 years of working at the enterprise they certainly deserve a pay increase. And in some ways they are right, if we consider employee loyalty an act that deserves separate payment. After all, many enterprises practice a bonus for length of service.

One HR friend of mine was tired of answering questions from the heads of individual departments: “When will my employees’ salaries be increased?” One fine day, she asked the next “walker” to present a list of the results and achievements of his subordinates for the week. She received neither a report nor further requests for a promotion...

Personal (family) needs, expected standard of living.
A person’s income must satisfy his living needs and the ability to support his family. In modern society, human needs are not limited to having a piece of bread, clothing and a roof over your head. Everyone has their own idea of ​​what standard of living he claims. For some, this is a used “nine”, an apartment in a “dormitory” area, a plot of 6 acres and fishing trips to the neighboring region. For others - several
fresh foreign cars, villas near Moscow and Cyprus, trips to Courchevel in winter and swordfish fishing from your own yacht in summer.

A person’s claims to a certain standard of living are not always determined by what income he can realistically claim, taking into account his abilities and qualifications
and labor market conditions. The main reference point is the social group to which a person claims to belong. Most often, this is the family and immediate environment (“ Mom, everyone in the class has cell phones with cameras, but I don’t!"). Many people get their ideas about the required standard of living from glamorous magazines and TV series. We now have a lot of direct ideological heirs of “Ellochka the Ogress,” who spent all her family income trying to stay at the level of an American billionaire.
A person's income aspirations are closely related to age and marital status. Young people are more willing to take risks, invest a lot in maintaining their expected social status (“club party”), as well as investing in the future in the form of a promising education. For family people, the opportunity to raise and “put on their feet” children becomes important.
People on the slope of their careers, when the prospect of old age is already visible, prefer stability and strive to invest in providing for themselves in their incapacitated age.

Beliefs about the fairness of remuneration.“Justice” is a subtle psychological concept, but it is very clearly subjectively defined by each of us. “This is an unfair price, it can’t cost that much,” we say when we see
counter product. Likewise, everyone can easily determine the value of their labor resources. The guidelines are primarily labor costs (“I’m not ready to work so much for that kind of money!”), as well as the example of others: colleagues, close acquaintances. It is also important
a person’s perception of the value of his own qualifications,
received education. In most cases, workers who have received a second higher education or retraining immediately claim significantly higher incomes.

Self-esteem and career growth. A person’s self-esteem is closely related to his desire for growth and development. Throughout most of his work history, the employee expects a future increase in his status, significance, scale, and accordingly -
higher wages. If a company cannot offer an employee career prospects for 3–5 years, he begins to look for another employer.

Principle of marked difference. What does "wage increase" mean? When reviewing the terms of compensation for the enterprise as a whole or for individual employees, it is necessary to keep in mind that the more a person earns, the larger the amount of increase required for him to accept it. If an employee receives 10 thousand rubles a month, a significant increase for him will be 1–1.5 thousand rubles. If his monthly remuneration is estimated at 100 thousand rubles, a noticeable increase should be at least 10–15 thousand rubles. The noticeable difference is 10–15% of the current salary level.
The principle of marked difference is important for compensation management, since an increase in remuneration (or bonus) below a specified level can be perceived by the employee as an insult and have a demotivating effect. On the contrary, a salary increase significantly above this level pleases the employee, but must be justified by his achievements.

Solving problems with remuneration comes down to competently distributing the amount of personnel costs among different components. The secret is that this distribution meets the main goal: stimulating and retaining employees.

First of all, let's highlight two components: direct and indirect(not in the accounting sense!) costs. Direct amounts include those amounts that employees directly receive in the form of money or goods and services provided by the employer._

Indirect costs are enterprise investments in the standard of living at workplaces. This includes: a free cafeteria for employees, beautiful interiors, comfortable furniture, etc. Plus - corporate events and gifts for employees for personal and general holidays. Today, any self-respecting company bears such costs, but, unfortunately, the direct effectiveness of these investments cannot be determined. Separately, it is worth mentioning the costs of personnel development: corporate trainings and seminars, payment for studies “on the side”.

Let's turn to direct costs. Among them, two fundamentally different parts can be distinguished: compensation plan(that is, direct payments of remuneration for labor) and social package, consisting of providing the employee with goods and services, benefits, compensation, and insurance guarantees.

Let's start with the social package. Part of it (work and rest schedule, for example, paid sick leave and vacations) is provided for by current legislation. The other part (for example, insurance at the expense of the enterprise for employees and members of their families, payment for gyms, free or subsidized meals) is a matter of goodwill of the employer. The main points here are: a well-formed social package is not simple charity. It is designed to solve everyday problems of employees that directly or indirectly affect labor efficiency and productivity. For example, by organizing meals for employees in the office, the employer prevents unnecessary trips to the city, wasting working time, and helps reduce illness due to colds in winter and food poisoning. Paying for mobile phones ensures that employees are always available outside the office, including during non-working hours.

The social package is more suited to the task of retaining rather than stimulating employees. In this sense, it refers to the “hygienic” factors of labor motivation (according to the theory of F. Herzberg).

However, in the right hands it can be an extremely effective tool for personnel management, and, in my deep conviction, its importance is greatly underestimated by our managers.

The most striking case known to me in our country. One large manufacturing enterprise suffered from mass layoffs of female workers with minor children during the hottest summer period. The administration organized... a city camp for the children of employees on the basis of a local pedagogical institute. The idea brought tangible moral and economic effects. If the same amount were spent on a simple increase in wages, the increase for each worker would be about 100 rubles per month. Do you think such a sum would retain female workers? Probably not. But the competently provided service turned out to be quite effective.

The moral component of the social package is also very important. It is perceived by employees as showing respect and care for them, which increases trust in the employer, attachment to the workplace and reduces unwanted staff turnover.

The social package has one secret, which is often not taken into account by the employer, and ultimately leads to disappointment. The fact is that everyone needs money, but... goods and services and compensation - purely individually. Therefore, it is difficult to formulate a social package so that it pleases all employees without causing resentment, envy or irritation in anyone.

One Moscow company leased premises for a cafe and agreed with the tenant on partial payment in the form of food for its employees using coupons. This noble gesture was not understood. Some workers live nearby and go home for lunch. Others have a diet that does not match the menu. Still others are losing weight and therefore don’t eat lunch. As a result, half of the employees turned to management with a request to compensate them for their refusal to take lunch with money. The angry director announced that he was closing his shop: let everyone eat as they wanted at their own expense.

Most honest attempts by employers to create an attractive social package face approximately the same situation: someone will definitely refuse services and ask for monetary compensation, so that it's fair. There are two recipes for solving the problem: simple and complex.
A simple solution: turn a blind eye to someone’s dissatisfaction: if they don’t want it, let them not use it, and no compensation! A complex solution was invented not long ago by the Japanese, quickly migrated to the USA and is now very common. It's called cafeteria principle.

The system is reminiscent of the choice of prizes by the winner of “Field of Miracles”. The company is developing a “menu” of various social package services: fuel compensation, payment for a gym, mobile phone, vacation costs, medical and other insurance, and the like. Each service is assessed with a certain number of points. Employees have the opportunity to obtain the desired elements of the social package for a certain “amount”. It can be the same for everyone or vary depending on positions, ranks, or, for example, length of service in the company. Another option: the company offers a choice of 3-5 different social packages (like set lunches).

Isn't it witty? This solution has only one drawback: it needs to be serviced. That is, one of the employees must specifically deal with the accounting and distribution of all these benefits, and if the company is large, then this is quite a big job.

An important feature of the social package is that it is provided to employees regardless of the volume, quality and effectiveness of their work (although it can, of course, vary in accordance with the “table of ranks”). Financial incentives lie in another component - in terms of compensation.

It consists of two parts: constant and variable.
The constant part is the official salary in accordance with the tariff schedule, in a “degenerate” case it can be zero if the employee receives, say, only agency remuneration.
denition. There is also the opposite case, when an employee constantly receives a fixed hourly salary and nothing more. However, as a rule, both parts are represented in compensation plans, albeit in different proportions. This solution makes it possible to find a compromise between the need to provide certain guarantees of stability for employees and the natural desire of the employer to pay “based on results.”

The permanent part may consist of the official salary and allowances. In other words, the tariff schedule does not indicate the exact amount, but a “fork”: from and to. Why pay premiums? For example, for length of service in the company. Or immediately provide the newcomer with bonuses for experience, certain qualities... If this is important for the job - for the level of education and academic degree.

The variable part, as a managerial tool, contains an element of guile. At times it is used not as a carrot, but rather as a stick. Enterprise managers are often itching to “punish with a ruble” one or another who has committed a crime, and the Labor Code, as you know, has a purely negative attitude towards such methods of management. So, the variable part can be entered, to have something to take away. In terms of, deprive.

In turn, the variable part of the compensation plan is also divided into two parts: awards and bonuses. In practice, these two concepts are often confused, so let’s look at them in more detail.

Rice.

Awards are paid relatively frequently, once a month or once a quarter. In terms of size, they usually amount to no more than the amount of the employee’s official salary, and more often - 30–50%. In addition, they are somehow tied to individual or collective results. When it comes to comparing salary levels with the labor market, we mean the average monthly sum of the fixed and variable parts of the compensation plan.

Bonuses are paid rarely: usually once a year. They amount to a large, very noticeable amount for the employee, at least exceeding the monthly official salary (sometimes several times). In most cases, they are not directly related to labor results: they are, as it were, rewarding employees for honest work and loyalty in the long term.
For example, you can get a vacation bonus and spend it on a family trip to a resort, which you will remember for a long time. Typically, annual bonuses are paid to the company's top managers.

Here, in fact, is our entire arsenal for building a compensation mosaic: social package, official salary, bonuses and bonuses. Now let's see what shapes can be folded from it, and most importantly - why...

If we temporarily forget about indirect investments in personnel, as well as the social package, then all that remains in our hands is the manipulation of the constant and variable parts of the compensation plan. However, not everything is as simple as it seems.

When designing a compensation plan, there are four rules to follow. Violations of them, as practice shows, are economically detrimental to the enterprise.

1. The remuneration system should be simple and understandable for the employee. Each time, signing the statement, he must understand well why the amount received is exactly that: no more and no less.

2. The compensation plan should work to encourage the behavior we want in an employee and to discourage the behavior we want. we do not want.

3. An increase or decrease in the bonus portion should depend on those factors that are within the control, abilities and capabilities of the employee. Can't be encouraged
or punish for something for which the employee is not able to bear responsibility.

4. When calculating bonuses, you should not be too “petty.” A person must perceive an increase or decrease in pay as meaningful to oneself. This is not accounting, where the balance may not add up by 20 kopecks.

Let's give examples.

In one wholesale trading company, a system of remuneration for sales managers was painstakingly created and then implemented. It provided for 16 (!) indicators with different weighting coefficients, on the basis of which the size of the bonus was calculated. No one except its creator, the financial director, understood anything about it. As a result, the company lost about a third of its managers, and the rest, shrugging their shoulders, continued to work as before, since the innovations had no effect on average monthly bonuses. It’s just that some indicators began to compensate for others...

Another company decided to deal with accounts receivable. It was proposed that each sales manager be assigned a reducing bonus factor depending on the level of receivables for his clients. A piquant detail: before this, bonuses were calculated based on the volume of goods shipped during the reporting period. A more natural approach won: the dependence of the bonus on the final result, that is, on the receipt of payment for the goods sold to the bank account
enterprises.

In the third company, employees of the HR department received a bonus depending on the performance of the sales department. Some wise head decided: HR officers hire people, so let them depend on their work. There was only one result: within a month there were no HR managers left in the company...

In the fourth company, the calculation of bonuses in accordance with performance results was taken very seriously; as many as two employees were doing this on two computers (at full load).
As a result, an employee could receive 25,136 rubles 27 kopecks in one month, and 25,124 rubles 15 kopecks in the next. Everything seemed logical, but people laughed...

In a fifth manufacturing company, piecework wages are used for workers servicing an automated line. Their function is to load the bunker with raw materials in a timely manner, remove finished products from the conveyor and pack them into boxes. Product quality significantly depends on compliance with the technological regime.
As a result, the line constantly produces defects. In order to produce more products per shift, workers secretly increase the speed of the conveyor, and the technological regime is disrupted.

Finally, one large household appliances supermarket began paying bonuses to sales consultants in direct proportion to revenue. Result: sellers began to ignore buyers who came for “changes.” In addition, conflicts began to arise between employees of the “expensive” and “cheap” sections. This is understandable, because technically selling a hair dryer or coffee maker is no simpler than selling a refrigerator. Sales fell and the payment system had to be revised.

So, we want to stimulate employee behavior that is beneficial to the company, and precisely that behavior that the employees themselves are able to control. From this point of view, all job positions in the company (not counting top management) can be divided into
following categories:

A. Employees from whom a specific result is expected, and we want this result to be high. Examples: sales managers, production workers.

B. Employees who are expected to perform job duties accurately and in a timely manner. Examples: accounting, personnel inspector, security, secretariat.

B. Managers are leaders of the first and second lines, who are expected to ensure the effective and uninterrupted functioning of the departments or areas they head.

The conclusion is obvious: employees of group A should be paid for results, group B - for the smoothness and quality of the process, and C - for the activities (result or process) of the group of employees for whom they are responsible. Quite simple isn't it? The difficulty is to don't get confused.

When designing a compensation system in a company, you can use two useful tools: plans and regulation.

For Category A employees, it is advisable to set performance plans based on sales statistics and/or company marketing claims. The variable part of remuneration should be “tied” to the results of the implementation of these plans. For example, to encourage sellers to promote a new, yet unpopular product, you can set a separate plan for its implementation and a significant increase in the bonus for implementation.

For category B workers, a system of standards can be established that their work must meet, and the variable part can be paid in full, subject to compliance with these standards. Just as King Solomon paid his doctor only while he was healthy... For example, an accountant can receive a bonus in full provided that balance sheets are submitted on time and without errors, and inspections are completed.

Finally - about the permanent part of the compensation plan, that is official salaries. Bringing them into the system comes down to creating a tariff scale that determines how many levels of wages (grades of the tariff scale, or grades) exist in the enterprise, what are the ranges of each of them (minimum and maximum pay), as well as the ratio of grades to the staffing table. This creates a table from which you can determine salaries for each job position in the company.

The convenience of the tariff schedule is also that it allows you to rate salaries regardless of the nature of the work and the structural division of the enterprise. For example, it may turn out that a junior sales manager, a marketing assistant, a department director's secretary and an accountant belong to the same category and receive the same salaries. That doesn’t prevent, of course, from additionally stimulating them with bonuses, which will depend on the nature of the work performed, its quality and results.

Developing a tariff schedule seems quite simple compared to others, but this simplicity is apparent. To adequately cover the topic, a separate book would be required. Fortunately, this work has just been done by two of our leading specialists in personnel management in general and remuneration in particular:
economist Elena Vetluzhskikh and psychologist Valery Chemekov (1) . In their books you will find everything you need to competently organize a compensation system taking into account Russian specifics. I will limit myself to a few considerations. If you act strictly “according to science”, the process looks something like this:

Comparison of positions and ranking of jobs by importance (grading).
- Tariffication (determining salary amounts for grades received).
- Linking additional incentives (bonuses, additional payments, social package) to the tariff schedule.

-------
1 Vetluzhskikh E. Motivation and remuneration. - M.: Alpina Business Books, 2007; Chemekov V. Grading: technology for constructing a personnel management system. - M.: Vershina, 2007.
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Analysis and ranking of works is a large and quite complex procedure that requires the involvement of qualified specialists. Almost all managers of the company, as well as many ordinary employees, must participate in it in various formats. Nevertheless, at a certain level of company development, it becomes necessary to systematize personnel costs and create attractive wages.

For each position, a description is drawn up with approximately the following structure:
_ Job title;
_ purpose of the position (why does the company need it?);
_ subordination (place in the organizational structure);
_ subordinates (direct and functional);
_ key functions, responsibilities;
_ education, advanced training;
_ required work experience;
_ knowledge, skills, competencies; special knowledge and skills;
_ responsibility (goals, finances);
_ KPI (3–5 indicators).

Classification used in the development of tariff categories for blue-collar professions. Works are classified by complexity and divided into classes, each of which covers a specific range of work. The classification is based on indicators such as required qualifications, physical difficulty of work, presence of harmful factors, etc.

Ranging consists of ranking all positions in an organization based on their relative importance from lowest to highest. The assessment is carried out by experts.

Point-factor method, the most common, consists of identifying the factors that are significant to performing a job and determining the “weight” of each factor for each position.
There are several methods for evaluating positions using the point-factor method. The most famous of them is the “Hay Group” method, or “The Hay Guide Chart Profile Method”. In accordance with this method, the following factors are identified for evaluating positions:

Knowledge and skills
_ Depth of knowledge.
_Breadth of knowledge.
_ Level of communications.

Problem solving
_Freedom of thinking.
_ Complexity of the problem.

Responsibility
_ The freedom of action.
_ The impact of activities on the final result.
_ Scope of control.

I have one consideration regarding the applicability of the point-factor method of job evaluation in our conditions. This method, if you noticed, takes into account only the parameters of the position itself, completely ignoring the conditions of the external environment, that is, the labor market. It is probably good when the labor market is evenly saturated with supply and demand and wage levels in its different sectors and segments are more or less stable. In our absolutely crazy labor market today, the level of wages strongly depends on the relationship between supply and demand. Now, for example, the offers of employers for lawyers and computer specialists have gone down significantly, because there is an obvious excess of them (I’m not talking about individual “stars”). But the rates of civil engineers, designers, technologists and other production workers have increased significantly. I don’t know what these groups of professions would look like if they were comparatively assessed using the Hay Group method.

Already from this brief description it is clear that the work ahead is extensive and long and will most likely require the involvement of external specialist consultants with experience in implementing similar projects. But what if the General simply called you and said: “So it’s like this: develop a tariff schedule. I give it a maximum of a week. And no consultants: we don’t have enough money”?

According to my observations, in most of our enterprises at the current stage of their development, trying to calculate the wage system with an accuracy of the ruble is pointless. First, where will you find qualified appraisers who can objectively and unbiasedly “weigh” positions using the Hay Group method? Among your own managers? Not sure.
Second, don't forget the principle of noticeable difference. Thirdly, all the subtlety of calculations
will still be “eaten up” by the intersection of categories of the tariff scale, individual allowances and bonuses. Fourthly, if until now your wages have been structured “according to concepts,” it will inevitably turn out that putting it in order will require someone to raise their wages, and for others, vice versa. But you and I have no right to worsen the situation of workers, and even those who are offended may appear.

If your company is not that big (up to several hundred people), generally single-industry (most employees do more or less the same thing) and there are no alarming symptoms such as increased turnover, I suggest you take the simplified path. He assumes that, in general, you pay your staff intuitively correctly, you just need to put things in order. It is difficult to change without changing anything, but sometimes this is the most correct path of development.

1. Take the minimum and maximum wage levels for your company. Just don’t touch your General’s salary: let them sort it out themselves!

2. Divide the resulting range into equal intervals, which will become categories in your tariff schedule. How many should there be? In my opinion, from 5 to 12. Less than 5 is not enough, more than 12 is too much.

3. Compare the obtained theoretical categories with reality: distribute all positions existing in the company into intervals.

4. Look for “abnormal” cases where people in similar positions and with approximately the same workload and responsibility receive either too much or too little. Find a way to bring them into a common system. You may have to move up or down the “theoretically” calculated digit boundaries.

5. Take the fruits of your labor to the General for approval. It is very likely that he will make his own adjustments.

6. Please the company’s staff with the introduction of a new remuneration system.

What if your employees won't be happy, and instead of the expected winnings you get complete negativity? We will talk about this separately, in the chapter devoted to the implementation of organizational innovations.

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  Taking into account the current illegal practice of using leave without pay, many norms of the current labor legislation of the Russian Federation need to be rethought. Approximately in 1995 - 1999. There was a kind of “epidemic” in our country...

• Procedure for paying sick leave

  Payment for sick leave is the most important component of the labor relationship; it affects both the tax sphere, and the sphere of responsibility of the accounting department, and the organization’s lawyers, and, of course, the activities of the personnel department. HR officers determine the employee’s insurance length, fill out the appropriate section of the sick leave sheet, and also provide employees with explanations about the current legislation. But often the procedure for paying sick leave raises questions among the personnel officer himself.

• Northern Territories workers are a special category

  The legislation establishes the right of workers to compensation for expenses associated with travel to a place of rest. When exercising this right, the employer needs to know the sources of financing for this type of compensation, as well as the categories of employees who are entitled to such payments, and responsibility for the delay or refusal of this type of payment.

• Awards for key performance results

  A specific feature of the organization of wages in Russia in the non-budgetary sector of the economy is the variety of types of bonuses used by employers. Bonuses make up a significant portion of an employee's remuneration. Meanwhile, the world practice of organizing wages in countries with market economies does not know such a variety of bonuses and their significant impact on the amount of workers’ earnings.

• The practice of reducing salaries: working on mistakes

  To retain staff in times of financial difficulties, many employers are reducing employee salaries. It would seem that there are many ways for such a reduction. For example, with the stroke of a pen, reduce salaries, cancel incentive payments, transfer employees to part-time positions. But how legal is this? Today we will look into this by answering the most typical questions received by the editor from our readers.

How much to pay, how to properly build relationships with hired workers, contract workers, and domestic staff. (10+)

How to hire an employee, household staff and get the result you need - Pay level, right relationships

Respect your employee

You are a professional in your field, he is a professional in his, otherwise why did you hire him? If you are not satisfied with his work, let him know immediately. Do this in a calm tone, without emotion. For you, it is a mechanism that performs certain functions. There's no point in getting angry at the mechanism. The mechanism either works or is replaced. If the comments have no effect, fire the employee immediately. There is no point in using your own money to educate and promote a person who is a stranger to you. If the work is done well, be sure to note this and thank the employee. But do this also calmly, without unnecessary emotions, without familiarity. You shouldn’t pour a glass or give a tip, it’s rude and impolite. Enough to say thank you.

By the way, it is best when your employee also perceives you as a mechanism that gives out money in exchange for good work, makes comments in response to bad work, and may stop giving out money if there are too many comments. All this - without any emotions or personalities.

A common mistake is lack of feedback. Roughly speaking, the employee is not doing something the way you want. But you don’t tell him about this because you don’t like pointing out people’s shortcomings. Most people don't like to do this. You accumulate dissatisfaction in yourself until the red line is crossed. Then you scold the person, and, of course, in the process of scolding you say a lot of unnecessary words. Often during a delivery, an employee simply does not understand what they want from him, he simply listens and nods his head. In fact, he really had nothing to do with it. He didn’t even know that you were unhappy with something. Making comments to hired workers and correcting their work is completely normal., after all, you pay them money and should get quality work for this money.

Train yourself to calmly, without emotion, point out shortcomings to staff as soon as you notice them, and praise them for good work. It's important here regularity. If in a week you have not made a single comment and have not praised even once, something is wrong. Either you are satisfied - then the employee deserves praise, or you are unhappy - then you need to point out the shortcomings.

Pay attention to this fact. People have their own specific psychological characteristics, which a person cannot change at his own discretion. If an employee is suitable for you, then determine for yourself whether you are ready to put up with his psychological characteristics. If not, the employee will have to be fired. It is impossible to re-educate an adult.

Each person has personal time, which you have no right to claim if everything goes according to your agreements and plan. Respect a person's personal time, do not disturb him, give him a rest.

Discipline of hired employees

If you do not want problems, immediately warn the hired employee that he must maintain discipline. For example, show up at work (at your home) on time, be sober, and not use psychotropic drugs or drugs. You may have any additional requirements. Immediately upon hiring, warn the person about your discipline requirements. Inform him that violation of discipline will result in immediate dismissal, without payment of any compensation or payment for work already performed. If this does not suit him, then let him refuse the hire. By making such a statement, you will immediately dot all the i's and make it clear that you will insist on your demands. Slackers who have mustaches, know everything themselves, plan everything, don’t work for six months, then do everything in a week, “like professionals,” won’t come to work for you, but you don’t need them.

Temptations

Do not create conditions when your hired employee has contact with your valuables, money, secret documents, passwords, data. You need to have a safe in your home where you can store money, jewelry, and secret information. In publicly accessible places you can keep things that are of no value to you or your employees. There is absolutely no need to expose people to temptation.

Payment of hired labor

The level of payment must be maintained slightly above the market average. If you are looking for a worker through an agency, then they will tell you an acceptable level of payment, if according to advertisements, then just call several people and understand what money they are willing to work for. You need to add 20 percent to this amount to make your offer interesting and attractive.

If this is a design work, then, of course, you need to decide on the cost of the entire project. Project work can be divided into stages with stage-by-stage payment. But agree to this option only if you are absolutely sure that each stage is complete, and the work at the next stage can be continued by other people without loss of time, money and quality. For example, pouring the foundation is a good separate stage. Another team can build on the finished foundation. No prepayment is required.

If the work is more or less permanent, then you need to agree on how long the employee agrees to work for you on the agreed terms. Of course, a person can quit at any time. Your circumstances may also change, and the need for an employee may no longer exist. But make it clear to your employee that you will be ready to discuss and change the conditions of his work only after the specified period has expired. If the conditions do not suit him at all, then let him leave. In this way, we will protect ourselves from constant talk about salary increases. If it is immediately stated that this issue will be discussed once every six months to a year, then at the right time it will be inconvenient for a person to immediately ask for a doubling of the salary. So indexation will have to be carried out, but at a very moderate pace. And if this is not done, then the issue of raising wages will always arise.

It is better to pay your salary weekly. This will make it easier for your employee to plan their expenses. There are different opinions on this matter. Discuss the payment schedule with your employee.

For good work on paydays, you can pay a bonus (up to 10% of the salary). This has a positive effect on the quality of work. Additional work can also be paid separately if it is not part of the employee’s duties and is performed on your instructions.

Congratulations on significant dates for a person, small monetary or non-monetary gifts for these dates work very well.

Unfortunately, errors are periodically found in articles; they are corrected, articles are supplemented, developed, and new ones are prepared.