Standards for servicing cattle heads by a cattleman. Practical examples of calculating wages for workers serving a dairy herd. In-kind bonuses for livestock workers

Organization of wages in livestock farming and dairy farming in particular

Remuneration at an enterprise is organized on the basis of rationing and tariffication of labor, as well as the use of various forms and systems of remuneration. Labor rationing establishes the measure of labor, i.e. time costs with which labor can be measured quantitatively. Labor pricing allows payment to be made depending on the complexity and quality of the work. Each type of work activity has its own distinctive characteristics. The work performed requires the performer to have certain knowledge, qualifications, skills and experience. Consequently, it can vary in complexity and responsibility, i.e. on the quality of work. In addition, work activities are carried out in various conditions. All these factors are taken into account when paying for labor through its tariffication.

Tariffication is a scientific method of assigning a particular type of labor (labor activity), depending on its quality, to any wage group, as well as a specific performer, depending on his qualifications, to the corresponding wage category. Tariffication of labor is based on the application of a tariff system, with the help of which the specified differentiation is made.

The tariff system is a system of organizational and legal norms (tariffs) established in collective agreements, tariff agreements and regulations for regulating the wages of groups (categories) of workers depending on the complexity and working conditions, significance, intensity, nature of production, natural and climatic conditions.

The tariff system includes:

  • - directories on tariffs for work and tariff-qualification directories;
  • - tariff rates and salary schemes;
  • - regional wage coefficients.

The tariff system consists of a tariff schedule. Currently, many agricultural enterprises mainly use a six-digit tariff schedule. Tariff schedules are a set of qualification categories, arranged in ascending order depending on the quality characteristics of the work, and the tariff coefficients corresponding to these categories (see Table 1.2). Tariff coefficients are set in a six-digit tariff scale, taking into account the profession.

The tariff coefficient shows how many times the level of work or workers classified in a given category exceeds the level of payment for the simplest work classified in the first category. Knowing the tariff rate of the first category, you can determine the payment of any other tariff category by multiplying this rate by the tariff coefficient of the corresponding category.

Table 1. Tariff coefficients for remuneration of workers

agricultural enterprise

Tariff schedules are characterized by: the number of tariff categories, range, absolute and relative increase in tariff coefficients. When developing a tariff schedule, it is necessary to determine the minimum tariff rate, i.e. monetary payment for the fulfillment of a standard of the most simple in complexity of work. It is established for the performance of work of the least importance (lowest level of complexity), carried out under normal working conditions and with normal intensity. An important element of the tariff system is the tariff rate, which is a monetary payment for the fulfilled norm of labor or time worked. Depending on the chosen payment criterion, rates can be: hourly, daily and monthly (salaries). The work of workers in dairy farming is mainly paid according to a six-digit tariff schedule (see Table 2).

Table 2. Six-digit tariff scale for remuneration of workers

in dairy farming

To calculate wages for workers, hourly and daily rates are mainly used, and for specialists and managers, monthly official salaries are used. In some cases, workers may also be given monthly salaries.

One of the principles of organizing wages at an enterprise is the determination of the minimum tariff rate. Tariff rates of the 1st category must not be lower than the minimum wage established by the state (minimum wage). Organizations and enterprises, if they have financial capabilities, can set a minimum monthly payment above the state level.

The form of remuneration is a method adopted at each specific enterprise for determining the amount of remuneration based on the results of work performed. There are two main forms of payment: piecework and time-based.

The piecework form of remuneration is based on an assessment of the completed volume of work and manufactured products. With this form of payment, there is a direct relationship between the volume of work performed (products) and the remuneration received.

In case of piecework payment, the following conditions are met:

  • - with normal labor intensity, the employee receives a fairly high salary;
  • - the volume and quality of work performed depend on the individual or collective efforts of workers;
  • - during the labor process, significant losses in the use of working time are not allowed for reasons beyond the control of the performer;
  • - accurate accounting of the quantity and quality of work performed is ensured;
  • - an increase in output does not lead to a decrease in the quality of work.

The disadvantage of this form of remuneration is the desire to do as much work as possible, which often leads to a decrease in its quality. To eliminate the negative impact of piecework wages, various payments are used to encourage workers to improve quality.

The time-based form of remuneration does not have this disadvantage. It applies under the following conditions:

  • - accounting for the performance of performers is difficult;
  • - the technological process does not allow the employee to significantly increase labor productivity (work on a conveyor belt);
  • - exceeding labor standards is impractical due to deterioration in the quality of work (products);
  • - During the working day, the performer performs different types of work.

The main disadvantages of time wages are that it does not sufficiently stimulate the intensity of work and, to a certain extent, equalizes the wages of workers who have significant individual differences.

Each form of remuneration has different payment systems, which mean the nature of the combination of basic pay and variable, i.e. tariff payment with various additional payments and bonuses.

To remunerate workers in dairy farming, the following systems are used: piece-bonus, lump sum-bonus and time-bonus systems.

The piecework-bonus wage system is used on farms and complexes where production is recorded monthly for individual groups of animals. Basically, this remuneration system is used for tethered housing of cows and assigning groups of animals to individual machine milking operators, which allows for individual accounting of milk yield and the production of material rewards taking into account the quantity and quality of milk.

Chord system: wages are paid not for a separate productive operation, but for a set of interrelated works. The lump-bonus system provides, in addition to receiving earnings under the lump-sum system, also receiving an additional bonus for increasing productivity, improving quality, saving resources, and reducing costs. This wage system is used on farms and complexes where products are accounted for in separate periods (growing cycles). For example, in raising and fattening young cattle.

The time-based bonus wage system is used at large complexes where animals are kept loose (for example, at milk production complexes, where cows are milked in milking parlors and milk production is recorded as a whole by all departments of milk production).

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The essence of forms of labor organization: brigade, unit, work group, specialized detachment

In agricultural enterprises, the main form of organizing the work of production personnel is a production team - this is a permanent unit, the team of which, having in its use land and other means of production, on the basis of the division and cooperation of labor, performs the main part of agricultural work on the production of products and is responsible for the final results of the work.

The most common types of production teams are: livestock worker labor rationing pay

complex - production personnel serve several agricultural sectors that are diverse in the technology used, and, as a rule, produce products of both crop and livestock production. The composition includes workers of various professions. Such a brigade is assigned land, agricultural equipment and livestock farms.

sectoral - unite workers employed in one industry and producing several types of products that are similar in technology (for example, field crops, vegetable growing, pig farming, etc.).

specialized - workers are engaged in the production of one type of product, cultivation of one crop, or caring for certain age groups of animals. They consist of workers of the same profession performing homogeneous technological processes. In plant growing, these are viticulture, berry growing, rice growing, etc. brigades in livestock farming - serving the milking herd, raising young animals, fattening livestock, etc.

If a production team is assigned tractors and agricultural machines, it is called a tractor-field or mechanized team.

The size of the teams depends on the type, volume and technology of production, the area and configuration of land masses, the number and location of settlements, the level of mechanization of production processes, and the qualifications of workers. The size of the brigades ranges from 10-12 people. (livestock fattening team) up to 50-60 people. (integrated team for milk production and feed procurement).

A link is a group of workers in a production team who perform individual production processes on the basis of cooperation and division of labor.

The most widespread are mechanized units, which are assigned a certain plot of land and a set of agricultural equipment for cultivating 3-4 crops with different periods of main work. They serve part of the crop rotation area or one of the crop rotations assigned to the brigade. In livestock breeding teams, units are created to serve a specific age and sex group of animals (a unit for caring for pregnant sows).

In terms of the number of employees, a unit can range from 2-3 to 8-10 people. depending on the volume of work performed. The special significance of a unit as a form of labor organization lies in its numerical composition. As a rule, does not exceed the size of the contact psychological group. The link is distinguished by relatively simple regulation of the group process; in most cases it is headed by a non-exempt leader - the link leader.

Other forms of organizing the work of production personnel in agricultural enterprises are teams, work groups, and complexes.

Mechanized teams unite qualified workers equipped with specialized equipment to carry out a range of work on harvesting and applying fertilizers, improving meadows and pastures, and carrying out cultural and technical measures to increase soil fertility. During busy periods, Otrada members provide assistance in carrying out other agricultural work.

Production personnel are united into working groups for short periods of time to perform individual agricultural work (plowing, sowing, cultivating); the land is not permanently assigned to them.

Harvesting and transport complexes have become widespread in the harvesting of grain crops, sugar beets, and feed.

The correct choice of forms of organizing the work of personnel, the size of work teams, and providing them with a higher degree of independence make it possible to increase labor productivity, the quality of work performed, improve the socio-psychological climate in the team, and increase work motivation without large additional costs.

Photography of the working day, its varieties and application in labor standardization

Working day photography (WPD) is a method of studying all working hours spent by observing a full shift or part of it. FRD is carried out with the aim of studying the costs of working time, identifying losses, as well as the reasons that caused them, which makes it possible to develop measures to increase labor productivity.

Depending on the volume and content of the rationing object, individual, group, team and mass FRD are used.

individual FDD is carried out to study the working time costs of one performer at one workplace. This is the most common observation method.

group EDF is used to study the working time costs of a group of workers (3-4 people) participating in homogeneous or heterogeneous labor processes.

brigade FRD is carried out to study the working time costs of a team of workers performing a common task; to establish the optimal composition of the team and the correct division of labor.

mass FRD is used to study the cost of working time and labor organization at a large production site (in a workshop, workshop)

The work on carrying out the FRD includes the following stages:

preparation for observation (studying the content of the worker’s labor at the workplace, studying the nature of the work);

direct observation;

analysis of observation results, data processing, design of rational process organization and establishment of working time standards for individual operations.

Observation is carried out during a full shift, all the worker’s actions and breaks are sequentially recorded, and their beginning or end is recorded at the current time. The recording is made on an observation sheet, which should indicate:

FULL NAME. worker, profession, length of service, rank;

characteristics of the work being monitored;

characteristics of the main apparatus serviced by the worker;

observation date, shift number (1,2,3), shift duration;

norm and actual production during the observation period.

After the observation is completed, processing of the working day’s photographs begins. All elements of working time costs are designated by corresponding indices, and the duration of each element is determined.

After processing the observation sheet data, a consolidated balance sheet of worker use is compiled, in which homogeneous elements of working time costs are grouped and their total duration for the observation period is determined, as well as the average time per cost element and for each operation.

To obtain reliable data characterizing the state of labor organization and use of working time, it is necessary to take at least three photographs of the working day.

The obtained data from the consolidated balance sheets is entered into a consolidated standardization chart, where the use of working time is analyzed and a projected balance of the use of working time is developed.

Time-bonus wage system: essence, conditions of application, advantages and disadvantages

Time-based wages with a bonus based on performance are a common form of employee remuneration. Additional remuneration is paid in order to increase labor incentives.

What is it characterized by: the time-based bonus form combines remuneration for time worked and an additional payment based on the quantitative and qualitative characteristics of the performance of labor duties. The basic principle of remuneration is laid down in Art. 129 Labor Code of the Russian Federation.

The reward consists of two parts:

simple time payment;

bonus part of the remuneration.

Simple time wages are calculated based on the salary or tariff rate established for the employee and the time worked.

Where it is applied: time-based bonus wages are used for positions whose duties cannot be made completely dependent on the result of work.

The system has been successfully used for the following positions:

Service sectors.

Working specialties.

Engineering and technical workers of industrial enterprises.

Employees and workers in auxiliary workshops.

Pros and cons: the time-based wage system with bonuses has pros and cons in the application process.

Positive sides:

the system allows you to stimulate the production and commercial process;

bonus payments are assigned based on performance indicators and allow for efficient work processes;

with monthly bonuses, incentives are achieved that increase performance. Employees become interested in improving performance;

if incentive payments are distributed within the group, the efficiency and speed of achieving results is increased thanks to the collective interest and support of all employees;

The formula for calculating the bonus or its distribution within the group is quite simple.

The system has negative implementation aspects. Cons for managers:

The need for precise execution of document flow for incentive periods.

If indicators are not sufficiently developed, employees get used to bonuses and do not connect them with indicators.

Possibility of distortions in the labor process. If limited indicators are adopted, for example for quality, there is a possibility of achieving quality at the expense of quantity, or vice versa.

Employees have disadvantages of implementation in the form of:

In some cases, indicators do not fully reflect the participation of a particular person in achieving the efficiency and profitability of a production or commercial process.

Due to factors beyond the employee’s control, indicators may be lower than required for bonuses.

Organization and remuneration of labor for livestock workers serving the dairy herd

Organization of wages in livestock farming and dairy farming in particular

Remuneration at an enterprise is organized on the basis of rationing and tariffication of labor, as well as the use of various forms and systems of remuneration. Labor rationing establishes the measure of labor, i.e. time costs with which labor can be measured quantitatively. Labor pricing allows payment to be made depending on the complexity and quality of the work. Each type of work activity has its own distinctive characteristics. The work performed requires the performer to have certain knowledge, qualifications, skills and experience. Consequently, it can vary in complexity and responsibility, i.e. on the quality of work. In addition, work activities are carried out in various conditions. All these factors are taken into account when paying for labor through its tariffication.

Tariffication is a scientific method of assigning a particular type of labor (labor activity), depending on its quality, to any wage group, as well as a specific performer, depending on his qualifications, to the corresponding wage category. Tariffication of labor is based on the application of a tariff system, with the help of which the specified differentiation is made.

The tariff system is a system of organizational and legal norms (tariffs) established in collective agreements, tariff agreements and regulations for regulating the wages of groups (categories) of workers depending on the complexity and working conditions, significance, intensity, nature of production, natural and climatic conditions.

The tariff system includes:

Directories on tariffs for work and tariff-qualification directories;

Tariff rates and salary schemes;

Regional wage coefficients.

The tariff system consists of a tariff schedule. Currently, many agricultural enterprises mainly use a six-digit tariff schedule. Tariff schedules are a set of qualification categories, arranged in ascending order depending on the quality characteristics of the work, and the tariff coefficients corresponding to these categories (see Table 1.2). Tariff coefficients are set in a six-digit tariff scale, taking into account the profession.

The tariff coefficient shows how many times the level of work or workers classified in a given category exceeds the level of payment for the simplest work classified in the first category. Knowing the tariff rate of the first category, you can determine the payment of any other tariff category by multiplying this rate by the tariff coefficient of the corresponding category.

Table 1. Tariff coefficients for remuneration of workers

agricultural enterprise

Tariff schedules are characterized by: the number of tariff categories, range, absolute and relative increase in tariff coefficients. When developing a tariff schedule, it is necessary to determine the minimum tariff rate, i.e. monetary payment for the fulfillment of a standard of the most simple in complexity of work. It is established for the performance of work of the least importance (lowest level of complexity), carried out under normal working conditions and with normal intensity. An important element of the tariff system is the tariff rate, which is a monetary payment for the fulfilled norm of labor or time worked. Depending on the chosen payment criterion, rates can be: hourly, daily and monthly (salaries). The work of workers in dairy farming is mainly paid according to a six-digit tariff schedule (see Table 2).

Table 2. Six-digit tariff scale for remuneration of workers

in dairy farming

To calculate wages for workers, hourly and daily rates are mainly used, and for specialists and managers, monthly official salaries are used. In some cases, workers may also be given monthly salaries.

One of the principles of organizing wages at an enterprise is the determination of the minimum tariff rate. Tariff rates of the 1st category must not be lower than the minimum wage established by the state (minimum wage). Organizations and enterprises, if they have financial capabilities, can set a minimum monthly payment above the state level.

The form of remuneration is a method adopted at each specific enterprise for determining the amount of remuneration based on the results of work performed. There are two main forms of payment: piecework and time-based.

The piecework form of remuneration is based on an assessment of the completed volume of work and manufactured products. With this form of payment, there is a direct relationship between the volume of work performed (products) and the remuneration received.

In case of piecework payment, the following conditions are met:

With normal labor intensity, the employee receives a fairly high salary;

The volume and quality of work performed depend on the individual or collective efforts of the workers;

During the labor process, significant losses in the use of working time are not allowed for reasons beyond the control of the performer;

An accurate record of the quantity and quality of work performed is ensured;

An increase in output does not lead to a decrease in the quality of work.

The disadvantage of this form of remuneration is the desire to do as much work as possible, which often leads to a decrease in its quality. To eliminate the negative impact of piecework wages, various payments are used to encourage workers to improve quality.

The time-based form of remuneration does not have this disadvantage. It applies under the following conditions:

It is difficult to take into account the performance of performers;

The technological process does not allow the employee to significantly increase labor productivity (work on a conveyor belt);

Exceeding labor standards is impractical due to deterioration in the quality of work (products);

During the working day, the performer performs different types of work.

The main disadvantages of time wages are that it does not sufficiently stimulate the intensity of work and, to a certain extent, equalizes the wages of workers who have significant individual differences.

Each form of remuneration has different payment systems, which mean the nature of the combination of basic pay and variable, i.e. tariff payment with various additional payments and bonuses.

To remunerate workers in dairy farming, the following systems are used: piece-bonus, lump sum-bonus and time-bonus systems.

The piecework-bonus wage system is used on farms and complexes where production is recorded monthly for individual groups of animals. Basically, this remuneration system is used for tethered housing of cows and assigning groups of animals to individual machine milking operators, which allows for individual accounting of milk yield and the production of material rewards taking into account the quantity and quality of milk.

Chord system: wages are paid not for a separate productive operation, but for a set of interrelated works. The lump-bonus system provides, in addition to receiving earnings under the lump-sum system, also receiving an additional bonus for increasing productivity, improving quality, saving resources, and reducing costs. This wage system is used on farms and complexes where products are accounted for in separate periods (growing cycles). For example, in raising and fattening young cattle.

The time-based bonus wage system is used at large complexes where animals are kept loose (for example, at milk production complexes, where cows are milked in milking parlors and milk production is recorded as a whole by all departments of milk production).

A natural form of encouragement in dairy farming

A form of remuneration in kind is the payment to employees of all or part of their wages “in kind”, in the form of products produced by the enterprise, by the employees themselves, or purchased by the enterprise for these purposes, as well as in the form of services provided to employees.

Before the transition to a market economy, payment in kind was used in agriculture as an additional means of material incentives. The main part of the income of agricultural workers was formed in the form of cash payments.

The amounts of payment in kind were established in accordance with standards approved by state or local authorities. Payment in kind was made depending on the degree of labor participation of the employee in the production process.

Currently, agricultural enterprises independently approve the rules and regulations for the distribution of payment in kind, based on their capabilities, the needs of workers and the demand for a given product on the market. These conditions are fixed in the collective agreement and regulations on remuneration. In many enterprises, due to an acute shortage of funds, payment in kind is the main one, occupying 70% or more in the structure of the annual labor income of employees.

The widespread use of wages in kind in agriculture is due to the following reasons:

in conditions of an unstable economic situation and high inflation, payment in kind guarantees a certain standard of living for rural residents through sale on the market or personal consumption;

the use of young animals and birds in private farming allows increasing employment and, consequently, mitigating rural unemployment;

the use of wages in kind reduces wage arrears and material and monetary costs for production.

Payment in kind has become widespread when concluding contracts between the enterprise administration and non-permanent (seasonal) workers. The contract includes conditions according to which the work collective or individual employee, upon achieving certain indicators (for example, exceeding a certain level of yield), is paid in kind.

In dairy farming, to stimulate labor, the manager of a dairy farm, his assistant, machine milking operators, cattleman and tractor driver are given 2-3-month-old calves when more than 85 calves are received from 100 cows or if they are 95% safe.

Agricultural products issued as payment in kind are included in the employee’s total income, which is taken into account when calculating average earnings for vacation pay, compensation for unused vacation, and also for calculating pensions. Products issued in the form of payment in kind are assessed at state regulated prices, and in their absence - at free prices on the date of receipt of income.

Practical examples of calculating wages for workers serving a dairy herd

1) Calculation of prices for remuneration of machine milking operators.

Machine milking operators work in 2 shifts. For OMD, the service standard is set at 184 cows. Tariff rate for OMD = 465 rubles (VI category). The productivity of one cow per year is 7400 kg (74 c) of milk with a fat content of 3.6%. Average daily milk yield = 74 c/365 = 0.2 c. It is planned to get 83 calves per 100 cows. In the maternity ward, cows are milked for 10 days.

The annual milk production rate is:

184*74 c = 13616 c

It is planned to obtain calves from a fixed group of cows:

It is planned to receive milk in the maternity ward:

153*10*0.2=306 c

The planned amount of milk in the production workshop (minus milk in the maternity ward) will be:

13616ts-306ts=13310ts

Planned amount of milk in terms of 1% milk:

13310ts * 3.6=47916ts

Annual tariff payroll of OMD:

Annual wage fund for calculating prices for products (taking into account its increase by 50%):

169725*1,5=254587,5

At the enterprise, it is customary to pay OMD 90% of the annual wage fund for milk and 10% for offspring.

The price for 1 quintal of 1% milk will be: 254587.5*0.9/47916=4.8 rubles.

The price for 1 head of offspring will be equal to: 254587.5*0.1/153=166.4 rubles.

2) Calculation of prices for remuneration of livestock workers.

For cattlemen, the service norm is set = 536 heads. Tariff rate for livestock owners = 367 rubles (IV category). The productivity of one cow per year is 7400 kg (74 c) of milk with a fat content of 3.6%. Average daily milk yield = 74 c/365 = 0.2 c. It is planned to get 83 calves per 100 cows. In the maternity ward, cows are milked for 10 days.

1. Annual tariff wage fund.

367*365*3=401865 rub.

401865*1.5=602797.5 rub.

3.1. Annual milk production rate: 68.5 c * 536 = 36,716 c

3.2. It is planned to obtain calves from a fixed group of cows: 536*0.87=466

3.3. It is planned to receive milk in the maternity ward: 466 * 10 * 0.19 = 885.4 c

36716c-885.4c=35830.6c

We determine the planned amount of milk in terms of 1%: 35830.6 * 3.6 = 128990.16 c

Price for 1 quintal of 1% milk:

602797.5*0.9/128990.16=4.2 rub.

Price for 1 head of offspring:

602797.5*0.1/466=129.4 rub.

3) Calculation of prices for remuneration of helmsmen.

For feeders, the service norm is set = 744 heads. Tariff rate for helmsmen = 367 rubles (IV category). The productivity of one cow per year is 6850 kg (68.5 c) of milk with a fat content of 3.6%. Average daily milk yield = 68.5 c/365 = 0.19 c. It is planned to get 87 calves per 100 cows. In the maternity ward, cows are milked for 10 days.

Annual wage fund:

367*365=133955 rub.

2. Annual wage fund, taking into account surcharge for products by 50%:

133955*1.5=200932.5 rub.

3. The planned amount of milk minus the amount that will be produced in the maternity ward.

3.1. Annual milk production rate: 68.5 c * 744 = 50964 c

3.2. It is planned to receive calves from a fixed group of cows: 744*0.87=647

3.3. It is planned to receive milk in the maternity ward: 647 * 10 * 0.19 = 1229.3 c

3.4. Planned quantity of milk in the production workshop:

50964ts-1229.3ts=49734.7ts

4. Planned quantity of milk in terms of 1%: 49734.7*3.6=179044.92c

5. Salary fund for offspring, provided that on the farm it is customary to pay 10% of the annual fund for each calf: 200932.5 * 0.1 = 20093.25 rubles.

6. The salary fund for calculating the price for milk is 90% of the annual fund: 200932.5*0.9=180839.25 rubles.

7. The price for 1% milk will be: = 1.0 rub.

8. The price for offspring will be: = 31.1 rubles.

4) Calculation of prices for remuneration of foremen

Maintenance rate = 1000 heads. Tariff rate = 353 rubles (work in category VI). The productivity of one cow per year is 6850 kg (68.5 c) of milk with a fat content of 3.6%. Average daily milk yield = 68.5 c/365 = 0.19 c. It is planned to get 87 calves per 100 cows. In the maternity ward, cows are milked for 10 days.

1. Annual tariff wage fund:

353*365= 128845 rub.

2. Annual wage fund, taking into account surcharge for products by 50%:

128845 rub.*1.5=193267.5 rub.

3. The planned amount of milk minus the amount that will be produced in the maternity ward.

3.1. Annual milk production rate: 68.5 c * 1000 = 68,500 c

3.2. It is planned to get calves: 1000*0.87=870

3.3. It is planned to receive milk in the maternity ward: 870 * 10 * 0.19 = 1653 c

3.4. Planned quantity of milk in the production workshop:

68500 c - 1653 c=66847 c

4. Planned quantity of milk in terms of 1%: 66847*3.6=240649.2 c

5. Salary fund for offspring, provided that on the farm it is customary to pay 10% of the annual fund for each calf: 179306.25 * 0.1 = 17930, 625 rubles.

6. The salary fund for calculating the price for milk is 90% of the annual fund: 179306.25 *0.9=161375, 62 rubles.

7. The price for 1% milk will be: = 0.7 rub.

8. The price for offspring will be: = 224.1 rubles.

5) Calculation of collective prices for farm (complex) workers

Livestock = 1000 heads. The productivity of one cow per year is 6850 kg (68.5 c) of milk with a fat content of 3.6%. Average daily milk yield = 68.5 c/365 = 0.19 c. It is planned to get 87 calves per 100 cows. Let's calculate the collective price for farm workers (see Table 3).

Table 3 - Calculation of collective prices for farm workers

Annual wage fund for calculating prices for products (taking into account its increase by 50%):

The planned amount of milk will be:

Planned amount of milk in terms of 1%:

Planned number of offspring:

The wage fund for offspring is equal to 10% of the annual tariff wage fund:

The wage fund for calculating the price for 1 quintal of 1% milk is equal to 90% of the GTFZP:

Price for 1c 1% milk:

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    Composition of the wage fund and control over its use. The concept of remuneration, types, forms and systems of remuneration. Tariff rates and salaries. Regulatory regulation of labor relations. The practice of remuneration of workers at OJSC "Khleb" in Cheboksary.

These Recommendations are developed to assist agricultural producers in order to strengthen the material interest of livestock workers in increasing the volume of production of high-quality products with the least expenditure of labor, material and monetary resources.

Remuneration, its level and the organization system are the most sensitive factors that determine the attitude of the performer to the work performed.

In accordance with current legislation, employers independently choose their remuneration systems and approve the specific procedure for forming the wage fund and the conditions for paying employees.

Employees' wages consist of basic and additional wages. It is recommended to develop the wage system in each specific farm based on the financial condition of the agricultural enterprise.

In farms with a high level of production, it is recommended that the most active role be given to the system of calculating basic earnings, and the number of indicators for which additional payment is made should be reduced to a minimum. Thus, the level of basic pay will encourage more active work.

In farms with an average level of economic development, it is recommended to pay attention not only to the level of basic payment, but also to the indicators of basic payments.

Labor rationing.

Labor standards - output, time, maintenance of livestock, poultry, animals and other animals, annual production standards (production) of livestock products per worker, prices for products and the performance of certain types of agricultural work (service) are developed in organizations on the basis of industry and inter-industry standard and uniform production (service) standards are approved by the manager and recorded in the collective agreement. At the same time, uniformity in the level of standards and prices for similar work under the same production conditions must be ensured.

When determining production (maintenance) standards, reserves for increasing labor productivity must be taken into account and the fullest use of equipment must be provided.

The development of standards for the production (output) of livestock products per worker and prices for products is carried out on the basis of technically sound standards for servicing animals, taking into account the type of keeping animals and food, the degree of mechanization of labor processes and the achieved level of productivity.

Prices for products are set for the year or differentiated by period.

The organization's collective agreement may provide for a reduction in production standards.

In the event of a change in production technology, an increase in the level of mechanization, the introduction of more productive varieties, an improvement in the feed supply, the stocking of the herd with more productive livestock and poultry, changes in wage conditions and other indicators, prices should be revised.

For the period of development of new products, equipment, technology, organization of production and labor, temporary standards for production, time or service may be established.

Outdated standards for production, time, service and manpower standards for work, the labor intensity of which has decreased as a result of a general improvement in production and labor, an increase in production volume, an increase in professional skill and improvement in the production skills of workers, are subject to revision.

In these cases, the norms are revised within the time frame and amount established by the head of the enterprise in agreement with the trade union committee and the staff meeting, and are approved in the prescribed manner.

For workers who came to work in livestock farming after graduating from secondary schools, other educational institutions, or who were trained directly on the job, a reduction in production standards (production maintenance) may be provided.

Remuneration of workers engaged in livestock farming

Regulatory basis for remuneration

howl code of the Russian Federation

Minimum size

wages

new tariff agreements

nal positions

and recommend

Single tariff-

mesh

Interdischarge system

ny coefficients

new code

Salary developed independently.

It is recommended that workers engaged in livestock farming be remunerated mainly according to a piece-rate wage system (based on monthly work results) or a lump-sum bonus system (based on work periods), per centner (unit) of products produced, taking into account its quality or for its value in monetary terms at sales prices and rates. In livestock industries where products are supplied periodically or once a year (sheep farming, raising young livestock and poultry), before payment for products, wages are recommended to be paid at piece rates for the volume of work performed or for time worked. At the end of the year (quarter), wages are recalculated depending on the gross income received and net profit.

For example, the remuneration of a worker for artificial insemination of farm animals is charged according to the 6th category of the tariff scale for manual work and work in animal husbandry. Before receiving the offspring from inseminated animals, the inseminator is paid 80% in the form of an advance on the established price for a head of livestock. The rest of the wages are paid after receiving the calf. At the end of the year, the final payment is made for the received and registered offspring (including stillborn calves) at a rate increased to 15%, subject to the fulfillment of the load norm, the insemination plan and the receipt of the offspring.

In basic production work, labor that is not directly related to production processes and is poorly regulated is recommended to be paid according to a time-based bonus wage system (veterinarians and veterinary hospital workers, pump mechanics, night watchmen, seasonal workers in sheep farming for the period of shearing and lambing).

At the same time, it is necessary to ensure strict and high-quality control over the actual time worked, the use of reasonable standards of service and standards for the number of time workers, to correctly select factors for bonuses and take into account the actual results of work according to established indicators.

Remuneration for summarized accounting of working hours.

Summarized accounting of working time allows you to take into account the duration of time worked per day, per week, per month, quarter or calendar year if it deviates from the norm established by labor legislation. At the same time, strict accounting of working time and rest time for the worked period is introduced and organized on an accrual basis.

The introduction of summarized recording of working time at enterprises and organizations with a certain specificity of work (agriculture) is regulated by Article 104 of the Labor Code of the Russian Federation, which states that in organizations when performing certain types of work, where, according to the conditions of production (work), it cannot be observed the daily or weekly duration of working hours established for this category of employees, it is allowed to introduce summarized recording of working hours so that the duration of working hours for the accounting period (month, quarter, etc.) does not exceed the normal number of working hours. The accounting period cannot exceed one year.

The procedure for summarized recording of working time is established by the internal labor regulations of the organization.

The duration of working hours is regulated by Article 91 of the Labor Code of the Russian Federation.

Natural form of remuneration. Various agricultural products can be transferred as payment in kind, for example, farm animals, milk, vegetables, hay, straw, grain, milk, meat, etc. To repay wage arrears, services can be provided or work performed for household plots, for example, transport services, plowing land plots owned by citizens, and other agricultural work.

It must be borne in mind that in accordance with Article 131 of the Labor Code of the Russian Federation, the share of wages paid in non-cash form cannot exceed 20 percent of the wage amount. The amount of payments in kind is determined in local regulatory documents developed within the organization itself. It is recommended to pay special attention to documenting payment in kind in accordance with current legislation.

Bonuses for livestock workers.

Bonuses for livestock workers can be provided both in cash and in kind. It can be carried out: in livestock farming - quarterly, for separately completed periods of work (feeding, fattening, raising groups of young animals, etc.), as well as at the end of the year.

In departments that are not involved in the sales process, it is recommended to pay bonuses to workers in the amount of up to 20% of basic earnings: for exceeding the plan for obtaining gross output, taking into account its quality (increasing the fat content in milk, improving the condition of meat); for exceeding the plan for the production of young farm animals by 100 queens, for the safety of the livestock, for exceeding plans for artificial insemination.

In-kind bonuses for livestock workers.

Dairy farming.

In order to provide material incentives to livestock workers for increasing livestock production, exceeding the plan for obtaining and raising young animals, and preserving livestock, it is recommended to make bonuses in kind in the following amounts:

a) a milkmaid of a dairy herd with a livestock number not lower than the standard one should be given one calf at one month of age, provided that 92 heads of offspring are obtained from 100 cows and heifers, and if she has a serviced population of more than the standard number - 90 heads of offspring.

When receiving a healthy calf from each assigned cow and heifer during the year, it is recommended to give out the calf at 3 months of age.

b) Cattlemen-shepherds of dairy herds, when maintaining an average yearly livestock of at least the established load rate, are recommended to be rewarded with a calf at one month of age for receiving at least 90 calves per 100 cows per assigned herd.

c) It is recommended to give a calf bonus to milkmaids in the maternity ward at one month of age for receiving healthy calves from all incoming cows and heifers during the year, transferring at least 99% of them to the calf, and provided that all cows from the maternity ward return to the production herd with healthy udders .

d) Tractor drivers engaged in permanent work distributing feed and cleaning premises using a tractor, workers preparing and distributing feed, and replacement livestock breeders are awarded bonuses in the amount of the average weight of natural bonuses per one main worker of the farm they serve.

e) The dispensary's calf sheds are rewarded for retaining at least 95% of the calves received as calfs at one month of age, subject to the transfer of healthy calves to the senior group.

f) Calf sheds for servicing calves of the dairy period are rewarded with a calf at one month of age for retaining at least 98% of the calves received during the year, subject to the implementation of the average daily weight gain plan.

g) Cattlemen servicing young cattle of the post-milk period and older ages before transferring animals to feeding, fattening or replacement herds for preserving at least 98% of the assigned young animals during the year and fulfilling the average daily weight gain plan are rewarded with a calf at one month of age.

h) The inseminator for artificial insemination of cows and heifers is awarded a calf at one month of age for obtaining at least 95% of calves from the number of inseminated animals and for fulfilling the artificial insemination plan.

i) On specialized farms and complexes for raising heifers:

calf sheds raising dairy calves in the link form of service, for achieving at the end of the period the average live weight of each head not lower than the requirements of established technologies when transferring to an older age period, at least 97% of the number of calves received per year are awarded a bonus for each calf at one month of age;

cattle keepers serving young animals of the post-milk period up to 1 year and aged from 1 year to 16 months, for achieving at the end of the period the average live weight of each head not lower than the requirements established by the technology when transferring to the next age period, at least 98% of the livestock received during the year are awarded a bonus for each calf at one month of age;

cattle keepers, operators, inseminators serving heifers of breeding age, for the insemination of at least 90% of heifers at the age of 16-18 months per year, subject to compliance with the technology requirements for live weight and safety of the livestock, when transferring them to heifers, give out 1 calf per month of age;

cattlemen servingheifers, for 100% transfer of heifers during the year, provided they are classified below the requirements of the 1st grading class for live weight, give out one calf at one month of age.

Beef cattle breeding:

a) in a team of cattlemen-shepherds of broodstock in beef cattle breeding, for the growth of at least 92% of cows and heifers, complete preservation of young stock and obtaining the weight of calves for weaning not lower than planned when servicing the livestock not lower than the established load standards, each worker is rewarded with a calf at one month of age , and when 98 percent or more of cows and heifers grow and other conditions are met, a calf is issued at 2 months of age;

b) the cattleman (or unit) for feeding and fattening young cattle will be given 1 kg of meat for the delivery of heavy young animals of higher fatness to the state. for each head, but not more than 50 kg per year per worker.

Pig farming:

A) for pigs serving suckling queensmain herd, for fulfilling the established indicators for the output of piglets from the uterus to weaning, issue one piglet live weight:

Average service per year

The yield of piglets per farrowing to weaning of one head is at least with an average weight of 14-15 kg

one employee, heads

from 9 to 10 piglets

from 10 to 11 piglets

11 or more piglets

b) for pig farmers serving one-time and checked queens:

Output of piglets per farrowing at weaning with an average weight of one head of at least 12 kg

7 piglets

8 piglets

V) for pigs servicing suckling queens of breeding stock when weaning piglets at 45 days of age for fulfilling the established indicators for the yield of piglets from the uterus to weaning, issue one piglet live weight:

With average service

The yield of piglets for 1 farrowing at weaning with an average weight of one head of at least 12-13 kg

year by one employee, heads

from 9 to 10 piglets

from 10 to 11 piglets

11 or more piglets

G) pigs serving one-time and tested queens of breeding stock when weaning piglets at 45 days of age.

When serviced on average per year by one employee, heads

Output of piglets for farrowing to weaning with an average weight of one head of at least 10 kg

7 piglets

8 piglets

d) pig farmers serving breeding boars, single and pregnant queens, to give everyone 100% of the average weight of the natural bonus per one worker serving the breeding stock, provided that each main queen receives at least 1.6-1.8 farrows and the planned number of farrows is completed per year.

e) pig farmers engaged in servicing other age and sex groups of pigs:

and) pig farmer serving weaned piglets if at least 95% of the assigned livestock is preserved for the year and service is not less than the norm, 1 piglet with a live weight of no more than 20 kg is issued;

h) pig farmer serving fattening and replacement pigs, for maintaining at least 99% of the livestock during the year and fulfilling the average daily weight gain plan, one piglet with a live weight of at least 20 kg is issued, and if 1005 livestock is maintained and the average daily weight gain plan is exceeded by at least 5-10%, 1 piglet with a live weight of up to 40 kg is issued .

And) operator of feed mills, veterinary treatments, night duty workers, mechanics, process equipment adjusters- in the amount of 75% of the average weight of bonuses per one main employee of the serviced production area of ​​the industrial complex.

Sheep breeding.

A) shepherds servicing breeding flocks breeds of wool and meat production, give shepherds every tenth lamb raised for weaning in excess of 95 lambs for every 100 queens, and every fifth lamb raised for weaning in excess of 100 lambs for every 100 queens available in the flock at the beginning of the year.

b) shepherd foremen serving breeding stock give out half of the adult sheep and replacement young animals saved from death during the year in excess of 97%.

V) shepherds serving breeding stock of sheep, as well as fattened and fattened young animals before handing them over for meat, give up to 50% of the weight gain obtained above the plan during the entire fattening and fattening period.

Compensations, additional payments and allowances.

Compensatory surcharges and allowances are determined by agricultural enterprises independently, but not lower than the amounts established by law

List of compensation surcharges and allowances that are included in the collective agreement:

For work with harmful and especially harmful working conditions, to specialists with their permanent employment (at least 50% of working time) in departments where more than half of the workers receive additional payments for unfavorable working conditions;

For night work;

Incentive payments. Additional payments and allowances for high achievements in work, work with a smaller number, bonuses, rewards, etc. are determined by agricultural enterprises independently and are paid within the limits of available financial resources.

Allowances: - for high professional skill;

For performing particularly important work for the duration of its implementation;

For an academic degree;

For continuous work experience in this farm.

Additional payments: - for combining professions (positions);

For expanding service areas or increasing the volume of work performed;

For performing the duties of a temporarily absent employee.

Labor bonuses based on work results for the year. The most important type of material incentive for managers and specialists is incentives for annual performance results, for fulfilling contractual obligations stipulated by a collective agreement or employment contract. For managers and specialists, it is recommended to set bonuses as a percentage of revenue for products sold, profit received, gross income, profit growth, profitability and other indicators characterizing production efficiency. The specific amounts of bonuses are set on the farm based on the availability of funds.

Natural forms of financial incentives for specialists

In modern economic conditions, when there is a lack of funds, it is recommended to consider the practice of using natural forms of material incentives for specialists.

In order to encourage managers, specialists and employees, it is recommended to pay in kind and bonuses:

For the preservation of breeding stock of livestock and poultry;

For increasing the production of milk and meat.

When milk yield from a cow per year exceeds 4000 kg, payment in kind is recommended while maintaining a level of 5-10% of milk produced per household, farm, group, incl. to the chief livestock specialist, chief veterinarian - 5% of the amount of milk issued as payment in kind.

For exceeding the level of meat sales (in kind) compared to the corresponding period last year, the chief livestock specialist and chief veterinarian receive a bonus of up to 10% of the amount of revenue for products sold in excess of the level.

The chief livestock specialist and chief veterinarian are rewarded with calves, piglets, and lambs: for maintaining by the end of the year the level of numbers of all types of livestock available at the beginning of the year.

For every three percent increase in the number of livestock of any type of livestock, issue one additional head.

Young animals are issued at the following ages: calves - one month of age; piglets - 2 months of age; lambs - after beating no older than 4 months.

Additional payment for work with harmful and difficult working conditions.

Remuneration for workers engaged in heavy work, work with harmful, dangerous and other special working conditions is made at an increased rate. It is recommended to set the amount of additional payment at 12% of earnings, and when working in particularly difficult and harmful conditions - at up to 25%. (Article of the Labor Code of the Russian Federation 146).

Combination of professions and expansion of service area.

According to Article 151 of the Labor Code of the Russian Federation, an employee who performs for the same employer, along with his main work stipulated by an employment contract, additional work in another profession (position) or acting as a temporarily absent employee without release from his main job, is paid additionally for combining professions (positions) or performing the duties of a temporarily absent employee.

The amount of additional payments for combining professions (positions) or performing the duties of a temporarily absent employee is established by agreement of the parties to the employment contract.

Additional payments for combining professions, expanding service areas and performing a specified amount of work with a smaller number of workers are taken into account in the earnings of workers, who are subject to additional payments (payment) for products and bonuses. At the same time, additional payments for products and bonuses can be accrued differentially: based on the results of the main work - on the main earnings, based on the results of combined work - on earnings for combining professions.

Supplements to wages for continuous work experience.

It is recommended to pay a bonus for continuous work experience in a given enterprise to all permanent employees on the staff of the enterprise. The conditions for including earnings and other payments in the length of service, which gives the right to receive wage supplements for continuous work experience in a given enterprise, are developed by the organization independently.

If an employee violates the norms of Labor legislation, the terms of the employment contract, or makes production omissions, he may be fully or partially deprived of bonuses and additional pay.

For employees who leave work in the organization before the end of the calendar year, additional payment for products, bonuses and additional payment may not be accrued (except for those who quit due to conscription into the Armed Forces of the Russian Federation, transfer to another job, admission to an educational institution, transition to retirement and other valid reasons). reasons).

All conditions for non-payment and incomplete payment of bonuses and other types of additional payments must be approved by the organization’s collective agreement.

For workers of livestock complexes who have achieved high levels of labor productivity and animal productivity as a whole for the assigned group, increased payment for performing standardized tasks can increase to 50% of the tariff rate, depending on the increase in animal productivity, taking into account quality. The specific amounts of the increased payment, as well as the duration of the billing period for which the increased payment is made - month, quarter, period of the technological cycle - are established by the manager in agreement with the trade union committee, taking into account the specific production conditions.

Compensatory payments and incentives for professional excellence

To increase the interest of employees in further growth of labor productivity, the following additional payments are established:

For combining professions (positions), expanding service areas or increasing the volume of work performed - in the amount of up to 100% of the tariff rate (official salary) for the combined profession;

For performing the duties of a temporarily absent employee (in case of illness, business trip, vacation and other reasons) without release from his main job during the working day - in the amount of up to 100% of the tariff rate (official salary) of the absent employee based on the amount of work actually performed for him ;

For night work - in an amount not less than 40% of the employee's hourly wage rate for each hour of night work. Night time is considered to be from 22:00 to 6:00;

For work overtime (payment for work overtime is made subject to the maintenance of summarized records of working time).

Each hour of overtime work is paid:

workers with piecework wages - not lower than double piecework rates;

employees paid on a time basis, as well as those receiving official salaries - not less than double hourly rates (salaries);

For working on weekends and holidays. Work on weekends and holidays is paid no less than double the amount (piece rates or hourly rates (salaries)). By agreement of the parties, work on a weekend or holiday may be compensated by providing another day of rest;

For working in harmful and especially harmful working conditions.

Additional payments are made for the period of actual employment of workers in jobs with unfavorable working conditions.

Workers engaged in veterinary processing, weighing, receiving, moving livestock, as well as workers in auxiliary workshops and services (manure processing and wastewater treatment workshops, water supply, equipment maintenance and repair, slaughterhouses, boiler plants, veterinary laboratories, sanitary - preventive maintenance workers, etc.) can be awarded for performing work with good quality on time and ahead of schedule, ensuring uninterrupted operation of equipment and structures in the prescribed manner, regularly carrying out preventive maintenance and repairs and other indicators. Bonuses are paid to these employees provided that the main workshops and sections served fulfill the volume of production provided for by the technical project (during the period of development of capacities - the norms for development of design capacities). If the specified volume of production for a workshop or site is not met, the bonus amount is reduced to one percent (point) for each percent of its underfulfillment.

General provisions

After completion of agricultural work and receipt of the products, the final payment is made to the workers based on the final results of the work.

For employees who leave work without good reason (at their own request, dismissed for violation of labor and production discipline, etc.), the above payments are not made.

Bonuses provided for in the Labor Remuneration Regulations are paid only to permanent and seasonal employees.

Accounting for bonus indicators is carried out on an accrual basis from the beginning of the year.

Bonuses are awarded to employees based on their earnings at piece rates (tariff rates), taking into account increased wages and additional payments for products.

In order to more fully take into account the individual contribution of each employee to labor results, labor participation coefficients can be used.

Replacement workers in livestock farming are paid 100%, and permanent replacement pig farmers serving the breeding stock of pigs and milkmaids - 110% of the established prices or the average earnings of the workers they replace.

Remuneration for workers involved in servicing livestock on distant pastures and servicing bees in apiaries during migration with bees outside the organization’s land use is made at tariff rates increased by 40%.

Remuneration for workers involved in servicing livestock with brucellosis and animals with foot-and-mouth disease is made at tariff rates increased by 15%.

Remuneration for procurers of products and raw materials (milk) is made depending on the volume of work based on multiples of the 1st category tariff rate of 1.57 or 1.83.

Temporary workers are paid for the volume of agricultural work performed at piece rates established by the organization.

Payment (additional payment) for products, increased pay and bonuses that are awarded to the main (permanent and seasonal) workers are not paid to temporary workers.

Temporary workers can be awarded bonuses for completing work of good quality on time and ahead of schedule in the amount of up to 20% of their earnings accrued for these works, and in cases where standardized tasks are established for them on the basis of inter-industry, sectoral and other more progressive standards for labor - up to 30% of the specified earnings.

1) Calculation of prices for remuneration of machine milking operators.

Machine milking operators work in 2 shifts. For OMD, the service standard is set at 184 cows. Tariff rate for OMD = 465 rubles (VI category). The productivity of one cow per year is 7400 kg (74 c) of milk with a fat content of 3.6%. Average daily milk yield = 74 c/365 = 0.2 c. It is planned to get 83 calves per 100 cows. In the maternity ward, cows are milked for 10 days.

The annual milk production rate is:

184*74 c = 13616 c

It is planned to obtain calves from a fixed group of cows:

It is planned to receive milk in the maternity ward:

153*10*0.2=306 c

The planned amount of milk in the production workshop (minus milk in the maternity ward) will be:

13616ts-306ts=13310ts

Planned amount of milk in terms of 1% milk:

13310ts * 3.6=47916ts

Annual tariff payroll of OMD:

Annual wage fund for calculating prices for products (taking into account its increase by 50%):

169725*1,5=254587,5

At the enterprise, it is customary to pay OMD 90% of the annual wage fund for milk and 10% for offspring.

The price for 1 quintal of 1% milk will be: 254587.5*0.9/47916=4.8 rubles.

The price for 1 head of offspring will be equal to: 254587.5*0.1/153=166.4 rubles.

2) Calculation of prices for remuneration of livestock workers.

For cattlemen, the service norm is set = 536 heads. Tariff rate for livestock owners = 367 rubles (IV category). The productivity of one cow per year is 7400 kg (74 c) of milk with a fat content of 3.6%. Average daily milk yield = 74 c/365 = 0.2 c. It is planned to get 83 calves per 100 cows. In the maternity ward, cows are milked for 10 days.

  • 1. Annual tariff wage fund.
  • 367*365*3=401865 rub.
  • 401865*1.5=602797.5 rub.
  • 3.1. Annual milk production rate: 68.5 c * 536 = 36,716 c
  • 3.2. It is planned to obtain calves from a fixed group of cows: 536*0.87=466
  • 3.3. It is planned to receive milk in the maternity ward: 466 * 10 * 0.19 = 885.4 c
  • 36716c-885.4c=35830.6c

We determine the planned amount of milk in terms of 1%: 35830.6 * 3.6 = 128990.16 c

Price for 1 quintal of 1% milk:

602797.5*0.9/128990.16=4.2 rub.

Price for 1 head of offspring:

  • 602797.5*0.1/466=129.4 rub.
  • 3) Calculation of prices for remuneration of helmsmen.

For feeders, the service norm is set = 744 heads. Tariff rate for helmsmen = 367 rubles (IV category). The productivity of one cow per year is 6850 kg (68.5 c) of milk with a fat content of 3.6%. Average daily milk yield = 68.5 c/365 = 0.19 c. It is planned to get 87 calves per 100 cows. In the maternity ward, cows are milked for 10 days.

Annual wage fund:

  • 367*365=133955 rub.
  • 2. Annual wage fund, taking into account surcharge for products by 50%:
  • 133955*1.5=200932.5 rub.
  • 3. The planned amount of milk minus the amount that will be produced in the maternity ward.
  • 3.1. Annual milk production rate: 68.5 c * 744 = 50964 c
  • 3.2. It is planned to receive calves from a fixed group of cows: 744*0.87=647
  • 3.3. It is planned to receive milk in the maternity ward: 647 * 10 * 0.19 = 1229.3 c
  • 3.4. Planned quantity of milk in the production workshop:
  • 50964ts-1229.3ts=49734.7ts
  • 4. Planned quantity of milk in terms of 1%: 49734.7*3.6=179044.92c
  • 5. Salary fund for offspring, provided that on the farm it is customary to pay 10% of the annual fund for each calf: 200932.5 * 0.1 = 20093.25 rubles.
  • 6. The salary fund for calculating the price for milk is 90% of the annual fund: 200932.5*0.9=180839.25 rubles.
  • 7. The price for 1% milk will be: = 1.0 rub.
  • 8. The price for offspring will be: = 31.1 rubles.
  • 4) Calculation of prices for remuneration of foremen

Maintenance rate = 1000 heads. Tariff rate = 353 rubles (work in category VI). The productivity of one cow per year is 6850 kg (68.5 c) of milk with a fat content of 3.6%. Average daily milk yield = 68.5 c/365 = 0.19 c. It is planned to get 87 calves per 100 cows. In the maternity ward, cows are milked for 10 days.

  • 1. Annual tariff wage fund:
  • 353*365= 128845 rub.
  • 2. Annual wage fund, taking into account surcharge for products by 50%:
  • 128845 rub.*1.5=193267.5 rub.
  • 3. The planned amount of milk minus the amount that will be produced in the maternity ward.
  • 3.1. Annual milk production rate: 68.5 c * 1000 = 68,500 c
  • 3.2. It is planned to get calves: 1000*0.87=870
  • 3.3. It is planned to receive milk in the maternity ward: 870 * 10 * 0.19 = 1653 c
  • 3.4. Planned quantity of milk in the production workshop:
  • 68500 c - 1653 c=66847 c
  • 4. Planned quantity of milk in terms of 1%: 66847*3.6=240649.2 c
  • 5. Salary fund for offspring, provided that on the farm it is customary to pay 10% of the annual fund for each calf: 179306.25 * 0.1 = 17930, 625 rubles.
  • 6. The salary fund for calculating the price for milk is 90% of the annual fund: 179306.25 *0.9=161375, 62 rubles.
  • 7. The price for 1% milk will be: = 0.7 rub.
  • 8. The price for offspring will be: = 224.1 rubles.
  • 5) Calculation of collective prices for farm (complex) workers

Livestock = 1000 heads. The productivity of one cow per year is 6850 kg (68.5 c) of milk with a fat content of 3.6%. Average daily milk yield = 68.5 c/365 = 0.19 c. It is planned to get 87 calves per 100 cows. Let's calculate the collective price for farm workers (see Table 3).

Table 3 - Calculation of collective prices for farm workers

Employee positions

Average annual number

Annual labor costs.

person-hours, person-days

Rate. discharge

Rate. bid,

One employee

  • 1. Foreman
  • 3. OMD
  • 4. Skotnik
  • 5. Kormach
  • 6. Laboratory assistant
  • 7. Inseminator
  • 8. Veterinarian
  • 9. Thrush
  • 10. Locksmith
  • 11. Electrician
  • 12. Night watchman
  • 326350
  • 1188075
  • 1071640
  • 401865
  • 288225
  • 509175
  • 523075
  • 344925
  • 313845
  • 313845
  • 305505

Annual wage fund for calculating prices for products (taking into account its increase by 50%):

The planned amount of milk will be:

Planned amount of milk in terms of 1%:

Planned number of offspring:

The wage fund for offspring is equal to 10% of the annual tariff wage fund:

The wage fund for calculating the price for 1 quintal of 1% milk is equal to 90% of the GTFZP.

In practice, the agricultural enterprise pays remuneration to the employee for the specific work he performed. For example, in dairy farming, the milkmaid is paid for the products produced. And this is milk.

For clarity, other elements of wages in livestock farming are presented in the table:

Sub-sector

Job title

Elements of remuneration

Dairy farming

Cattleman, milkmaid

For milk and calves

For servicing animals

Calf shed

For live weight gain

For servicing animals

Cattleman raising young animals and fattening livestock

For live weight gain

For servicing animals

Pig farming

A worker serving breeding stock or raising and fattening young animals

For piglets by head or weight

For servicing animals

Sheep farming, poultry farming, fur farming

For products

For servicing animals

The salary of livestock farmers depends on a number of indicators. For example, on feed consumption per unit of production. For machine milking operators, farms can use individual, and for other workers - collective wage rates per 1 c of milk and weight gain. And they need to be increased as the consumption of feed for milk production decreases, thereby stimulating workers.

Moreover, in addition to cash, the farm can use a form of payment in kind. Let's look at salaries in livestock farming.

Payment systems and fund

In livestock farming, various wage systems are used. The farm decides which one to choose, taking into account the specifics of its activities, seasonality, price instability, etc.

To remunerate personnel engaged in agricultural work, the following forms of payment are used:

  • chord-premium;
  • piecework bonus;
  • time-bonus.

In case of lump-sum premium form, the final payment is carried out according to lump-sum prices. That is, they pay for natural indicators depending on the quality of the product. For example, for the weight gain of animals, taking into account their fatness.

Lump sum prices for products are calculated based on labor costs for the entire technological production cycle. In this case, additional payments are also taken into account. Their size is set depending on the planned productivity of livestock and poultry and the capabilities of the farm.

Accord prices can be determined:

  • separately for milkmaids, cattlemen, etc.;
  • comprehensively for milk, weight gain, etc. for the team as a whole.

To take into account the seasonality factor, unit prices for products can be calculated for the period of animal fattening. And in dairy farming - for summer and winter. This approach allows the farm to equalize earnings throughout the year despite significant seasonal fluctuations in animal productivity.

The following data is used to calculate prices:

  • animal care standards;
  • their productivity in terms of main and related products;
  • duration of the service period;
  • the employee's tariff category according to the tariff reference book and the tariff rate according to the tariff schedule.

The tariff rate is multiplied by the service period and a direct tariff fund is obtained. To stimulate workers, this indicator is increased by at least a quarter and a maximum of half. It all depends on the level of animal productivity and the company’s financial resources.

As in crop production, the payment fund is distributed between the main and by-products. In livestock farming, this is done, for example, by the share of milk and offspring in the cost of production.

Prices can also be calculated taking into account the quality of the products. Let's say, depending on the fat content of the milk and its purity.

The wage fund for teams includes the wages of individual specialists, the foreman, and his assistant. This also includes remuneration for workers who, with the consent of the team, perform auxiliary work.

The time-based bonus form is used mainly for service and administrative personnel. In particular, for calculating salaries for drivers of passenger cars and special vehicles. And the piece-rate bonus is suitable for paying repair workers.

Procedure for payment of remuneration

Labor is paid per centner or unit of production based on the results of work for the month. In this case, their quality or cost in monetary terms at market prices is taken into account, as well as the approved annual production rate per employee. This approach is used in cattle breeding, pig farming, poultry farming, fur farming, horse breeding, beekeeping, etc. It can also be used to pay workers involved in artificial insemination of farm animals.

Where products in the form of milk, live weight gain, offspring, eggs, etc. are supplied throughout the year, labor is paid on a piece-rate basis. In such cases, the results of work for the month are taken into account. And they pay, for example, for the quantity and quality of the products received.

But another situation is also possible: products arrive periodically or once a year. For example, when young poultry and livestock are raised, livestock and poultry are fattened and fattened, as well as in sheep farming, fur farming and other sub-sectors of livestock farming. Then the work is paid according to the lump-sum bonus form.

To do this, use the following method. Before payments for products, wages are paid at uniform rates for the volume of work performed to care for livestock, poultry, animals, bees, etc. Or wages are paid for time worked based on tariff rates and animal care standards.

After the worker receives the corresponding final result in the form of milk, live weight gain, offspring, etc., the farm charges him an additional payment. It represents the difference between the wages accrued for products and the advance calculated at piece rates or at tariff rates for hours worked.

Thus, during the year or period of service of livestock, poultry, animals, bees, the employee receives remuneration on one of two bases:

  • based on the results of work for the month;
  • according to tariff rates.

If there is a need to distribute additional payment for products among team members, this can be done in one of two ways:

  • in proportion to the wages accrued to workers at piece rates;
  • at tariff rates for time worked servicing livestock, poultry, animals, bees by brigade, detachment, unit.

Calculations are carried out after the team delivers the received products and they are accepted for accounting.

Additional income

The farm may pay its employees additional remuneration. It is charged on the following basis:

  • for increasing productivity;
  • for more complete preservation of the livestock and poultry population served by workers;
  • for increasing the yield of young animals and improving product quality;
  • for servicing livestock on distant pastures.

The organization establishes specific indicators and amounts of additional payment to the tariff fund based on its available funds.

  • livestock workers;
  • milkmaid

Moreover, the latter are also paid extra for class titles:

  • in the amount of 20 percent for the title of livestock breeding master of the 1st class;
  • in the amount of 10 percent for a similar title of II class.

In addition to additional payment, the farm can also introduce a bonus system. For example, issue bonuses for the successful completion of the stable period and the transfer of livestock to pasture.