What is nominal wage? What is nominal wage? Salary structure

In its nominal assessment it is adequate to real prices for goods and services. Very often, its significant value does not allow a person to live with dignity.

And the point is not that he does not know how to rationally spend the income he receives, but that these incomes do not meet the actual standard of living.

What is salary?

In labor legislation, remuneration is understood as the remuneration that is accrued and paid to an employee for the performance of his official duties.

Besides, include salary and various:

• compensation in the form of additional payments and allowances. For example, these include the northern coefficient, paid for work in special climatic conditions; payments for work in areas that are radioactively contaminated; for working overtime, etc.
• incentive payments. For example, other rewards that are paid for the best performance in work, etc.

Salary, including all payments, depends on many factors, in particular:

• on the qualifications of the employee;
• on the complexity and volume of work he performs;
• on the quality of working conditions;
• from working in a budget or commercial enterprise.

Besides, wage depends on the remuneration system adopted by the enterprise, as well as on the availability and nature of incentive payments approved by local regulations, collective agreements, or otherwise.

In this regard, the maximum wage is not limited in any way, but it has a minimum threshold, which is established by law. This is the so-called minimum wage. The salary cannot be lower than this value (provided that the employee has worked the standard working hours established by labor legislation and has fully fulfilled the work duties assigned to him during this period).

What are real and nominal wages?

In understanding ordinary person salary is what he received in his hands at the cash desk of the enterprise.

However, in fact, wages are a more complex economic quantity:

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What is the difference between a nominal salary and its real value?

This difference is most clearly manifested in crisis conditions - during a period when, due to inflation, there is an increase in nominal wages and a decrease in its real size.

What's happened inflation? This is a devaluation of the national and foreign currency(if the crisis affects more than just one country).

However, this impairment is the result systemic crisis, which affects all areas:

• a drop in the level of production due to a decrease in demand for products due to their obsolescence, deterioration in quality, overproduction, etc.
• this fall entails a decrease in labor demand;
• which in turn leads to a rapid increase in nominal prices of goods and services, which become the only currency instead of banknotes and are usually exchangeable for similar assets and offers;
• this leads to a budget deficit, which is closed by issuing a large volume of money supply;
• and this contributes sharp fall real wages and their growth in nominal values.

In such dependence it is bright there is a difference between real and nominal wages. But to see this connection and difference more clearly, you can use the following conditional example: a year ago the nominal salary was 10,000 rubles, and with this amount one could purchase 50 kg of meat at a price of 200 rubles/kg. This year the nominal value is 15,000 rubles, but the price of meat has increased to 350 rubles/kg. Then, in reality, the salary will allow a person to purchase only 43 kg of meat. Due to rising prices, real wages, despite the increase in their nominal value, fell.

What is the relationship between these quantities?

In addition to the connection discussed above between these types of remuneration, there is another relationship arising due to increased demand for labor. Under these conditions, especially if we're talking about about highly qualified and experienced specialists or about professions that are rare in the labor market, but very in demand, the level of wages increases, both nominal and real. Even in conditions of increased inflation, such a sought-after employee receives a high salary, which allows him to live prosperously. It all depends on the field in which the employing company operates and the products it produces.

What if the inflation rate is acceptable and there is no crisis in the country? Then, even without a growing demand for labor, workers can receive high wages. A similar phenomenon was observed in Russia until 2008.

One of his reasons was fueled consumer loans demand for goods and, accordingly, an increase in their production, which provided employees of such enterprises with good wages in nominal terms. And if it is possible to take out a loan, the level of real wages does not matter. But this is gradually leading to a crisis.

How is the real and nominal wage index calculated?

The index is a value that, as a percentage, reflects the change in the analyzed indicator in comparison with the previous period of time, which is taken as the base value.

Nominal value index remuneration (INOT) is considered very simple. For example, if such a salary (ZTEK) increased by 20% compared to last year (ZPG), which is taken as 100%, then this means that its index in the current year will be 120%, or:

INOT = ZTEK: ZPG x 100

And here real wage index(IROT) is calculated more complexly - as the ratio of the index of nominal wages (INOT) and the index consumer prices(CPI):

IROT = INOT: CPI x 100,
CPI = Current price level: Last year's price level x 100

These formulas allow you to track the dynamics of all indicators and identify the magnitude of their changes. And this, in turn, helps to find out the reason for the fall or increase in real wage estimates.

What the salary consists of is described in the following video lesson:

Salary (employee remuneration)- remuneration or monetary compensation for work depending on the employee’s qualifications, complexity, quantity, quality and working conditions. We can say that wages are the systematic remuneration of an employee established by agreement of the parties for work performed under an employment contract.

Salaries and labor laws

From the point of view of labor legislation, salary, or remuneration, is an employee’s remuneration for work performed. According to Article 129 of the Labor Code of the Russian Federation, the salary level is determined by the qualifications of the employee, as well as the complexity, quantity, quality and conditions of the work he performs. It is customary to include compensation and incentive payments as wages. Labor legislation also provides for the payment of wages for time not worked.

Salary structure

In practice, remuneration at an enterprise has the following structure:

1. Basic wages are wage payments for actual work performed.

2. Bonuses are incentive payments. Bonuses can be made on the following grounds:

based on the results of work for the month;

based on the results of work for the year;

for implementation new technology and technology;

for saving material resources;

for high-quality performance of work and tasks of the administration;

behind individual species works;

for qualifications and professional excellence.

for night work;

for working the second and third shifts;

for overtime work;

for work on holidays and weekends;

for performing work in conditions deviating from normal working conditions;

for combining professions;

for high labor productivity;

for the period of development of new production (products), etc.

length of service;

payment of study leaves;

payment for downtime through no fault of the employee;

payment for forced absence;

payment for the period of training of workers sent to or trained in second professions;

regional allowances;

special allowances, etc.

Salary principles

The principles of wages are based on the following provisions:

Ensuring equal pay for equal work.

Availability of several levels of remuneration for groups of employees.

Increasing real wages.

The growth of labor productivity is faster than the growth rate of wages.

Making payments depending on the quantity and quality of work.

Material interest of workers in the results of their labor and the activities of the enterprise.

Availability of guarantees. Each enterprise installs minimum size employee's salary.

Procedure for payment of wages

The payment of wages to personnel must be carried out taking into account the requirements of Article 136 of the Labor Code of the Russian Federation, namely: no less than every half month, exactly on the day established by the Labor Regulations or the employment contract, and also no later than 15 calendar days from the end of the period for which it was accrued . Thus, wages are issued to employees at least twice a month.

Salary forms

Nominal wage is the amount of money received over a certain period of time. The nominal wage does not reflect the price level, so its increase does not mean a real increase in the standard of living.

Real wage is the amount of goods and services that can be purchased with a nominal wage.

Types and methods of calculating wages to employees

The following systems of remuneration of workers exist:

piecework;

time-based.

With a piece-rate wage system, an employee’s salary depends on the quantity of products produced by this employee (services provided or work performed).

When should piecework or time-based wages be used?

The time-based wage system is used, as a rule, in relation to specialists, job responsibilities which are diverse and difficult to quantify (for example, when it comes to specialists accounting, employees legal service, personnel workers, etc.).

If the indicator of the quality of work performed or service provided is more important than the quantitative indicator, then a time-based remuneration scheme should be used.

As for the piece-rate wage system, the priority area of ​​its application is production. That is, if you need to increase production efficiency while it is possible to measure the quantitative result of the work done, then you should introduce a piece-rate wage system. In this case, the applicable procedure for calculating and paying staff wages should be specified in the collective and employment contract, as well as locally regulations organizations.

Minimal salary

Salary: details for an accountant

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Wages can be taken both nominally and in reality. With the nominal approach, they determine what amount was accrued to this employee. This is a significant indicator, but it is not sufficient on its own to determine the actual standard of living of an employee. It is necessary to make an adjustment to the price indicator and find out the real salary of the employee.

What is nominal wage

Nominal wage is an indicator that determines how much money is in this period a certain employee received for his work. This value is composite and includes:

• payment directly for the time the employee worked, this is the basic component of the indicator;
• additional payments accrued for overtime and night work;
• bonuses and other incentive accruals;
• sick leave payment;
• vacation payments.

The value of the first point, that is, basic earnings, determined in the employment contract. As a result, all the money that was actually handed over to the employee in a certain month becomes his nominal salary

At the same time, in nominal wages does not include amounts that employees receive from the state as benefits from social extra-budgetary funds

What is real wages

Real wages - the amount of benefits that a person can receive for the money accrued to him by the employer for work. A worker, entering the market as a consumer with the amount he receives, can purchase a certain total volume of goods and services, depending on the current price level.

When determining real wages, first of all, the inflation rate is taken into account, which determines the dynamics of its changes.

The following factors also influence real wages:

• a significant number of unemployed, since in this case the employer has the opportunity to hire personnel at lower wages;
• entry into the market of employees belonging to low-paid categories, including numerous young people of certain birth years or migrants from poorer countries;
• decreased demand for labor due to economic crisis and a general decline in the economic activity of enterprises;
• taxation, with increasing rates tax collections wages fall;
• delay in payment of wages, since due to constantly observed inflation there is a continuous depreciation of funds, as a result, with the money received after a certain period it is possible to buy a smaller total amount of goods;
• indexation of the minimum wage and payments to public sector employees, in cases where employees of state enterprises receive funds in the amount determined by decisions government agencies, the latter often react to depreciation monetary unit with a delay, this means that the real wages of public sector employees will always lag behind the wages of workers market companies, since indexing will regularly occur with some delay.

Besides, hyperinflation- this is a factor that “eats up” a very significant part of earnings, sometimes the entire earnings. This phenomenon occurs extremely rarely, but it is not excluded; for example, in Russia this last happened in the early 90s.

In particular, it can stimulate economic activity without allowing the demand for labor to fall.

Main differences and calculations

The significant difference lies in the form of expression of these concepts. Nominal wages are expressed in current rubles and can be, for example, 50 thousand rubles. She's getting it the usual calculation of the total value of funds received by a specific employee.

Real wages are an indicator calculated in relation to the nominal wage actually received in a certain period, taking into account its real value. Index calculated for later periods, for which the nominal salary is known.

It is calculated how much goods (goods and services) can in fact be purchased with earnings at this later period, and how this volume relates to the volume of goods that could be purchased during the period that serves as the basis for the calculations. For example, if in a certain year you can purchase goods 10% more than in the previous one, in which the salary was 50 thousand rubles, then we can indicate that in a certain year the real salary was 55 thousand rubles at the prices of the previous one. At the same time, the nominal salary this year may be as follows: 53 thousand rubles, and 57 thousand rubles (and its figure will not determine the change in well-being as accurately as the real salary).

The significant difference between nominal and real indicators is that real wages automatically change due to inflation. This is due to the fact that an employee (as well as a person who has received income from any other source) by definition can purchase with his money only as many goods as the price level allows him. In the same time nominal earnings need to be indexed, this is often done late, resulting in a growing discrepancy between the two salaries.

Calculation of nominal: formula and index

The accrued real salary must be calculated taking into account the form entered for the employee.

• with time-based payment, it is calculated on the basis of the time worked by the employee, taking into account such parameters as his salary and qualification category;
• with the piecework form, earnings are calculated based on the number of products produced by the employee;
  • the piece-progressive option means that with a larger number of units, the employee is paid an increased (above the proportion) remuneration for additional units;
  • the piecework form is a special version of piecework payment, in this case the employee receives remuneration for all the work as a whole, and not for a separate unit, its value is established by the organization and is determined in the corresponding document - the piecework order.

The nominal salary paid is calculated by subtracting the total value of taxes and fees from the accrued salary.

The nominal wage index (that is, an indicator of its change over time) is related to other indicators according to the following formula:

The nom wage index is equal to the real wage index multiplied by 100 and divided by the price index for a basket of goods and services.

In =Ir * 100 / Itsk

If in this formula the indices of both nominal and real wages are known, then the price level index can be determined.

Wherein indices are expressed as percentages as follows: when wages increase (both nominal and real) by 6%, the number 106 (not 6!) is substituted into the formula, since this is exactly the wage index (6% is its percentage increase).

Real salary calculation

Real wages are understood precisely as the volume of goods that can be purchased for the money received in comparison with the volume in an earlier period.

Real wages are calculated using the following formula:

Zr = Zn / Itsk

It is worth noting that here we are not talking about the indices of both patches, but about their real indicators, so there is no need to multiply by one hundred. In this case, the price indicator for goods and services is still taken as an index.

Dependency between two concepts

The relationship between these two types of wages can be either direct or inverse.

Direct dependence is a situation in which both nominal wages and real wages grow along with it. A similar situation is observed in the case when the growth of nominal wages has a rate that exceeds the inflation rate.

An inverse relationship occurs when the rate of wage growth is lower than the inflation rate. In this case, nominal wages rise while real wages fall.

It is worth noting that due to the fact that inflation in modern economy- an indispensable phenomenon, since the price level never falls, deflation is not observed anywhere, when real wages rise, nominal wages also necessarily grow.

The video provides additional information about inflation and interest rates.

For each employee, not only the size of the salary is important, but also its quality. And this does not mean the quality of the banknotes; what is important is how much the employee’s income allows him to satisfy his needs in modern conditions. economic situation.

In this connection, wages can be divided into real and nominal. What is the essence of each concept and how they differ - we explain in our material.

Nominal salary: concept and types

Nominal wage is the remuneration established by the employment agreement, the guaranteed amount of income due to the employee. Typically, the employer pays fixed amount, which depends on the time worked and the amount of work performed. She is not affected external factors: rising inflation, changes in prices for goods and services, etc.

When calculating the value of the nominal salary, the following components are taken into account:

payment for time worked, work performed (depending on the form of remuneration);

additional payments for night and overtime work;

bonuses and incentive payments;

vacation pay.

There are two types of nominal earnings:

The accrued salary is the amount generated on the basis of the accounting system adopted by the company. It includes all payments, allowances, additional payments and bonuses due to the employee.

Paid salary is the money that a person will receive after all tax deductions and deductions, such as personal income tax and alimony.

What is real wage

This is the amount of material goods, products or services that a person can receive for the amount of nominal earnings. If for a certain time the nominal wage remains unchanged, and the inflation rate has increased over the same period, this means a decrease in real wages, which reduces the purchasing power of the employee and worsens his financial situation.

The calculation of real wages directly depends on the economic situation in the country or region, especially on the level of inflation and rising consumer prices. It is closely related to nominal earnings. This value reliably reflects the ability of people to satisfy their material needs through nominal remuneration.

The experience of 1C-WiseAdvice payroll experts ensures both competent payment of employees and the solution of complex or non-standard situations, for example, payroll calculation with northern allowances.

Order service

Wages are the main type of income for most citizens, and for many even the only one. Therefore it is very important economic factor and a serious indicator not only of the cost of labor, but also financial resource countries. In addition, this is the most real motivation for an employee’s work, a regulator of supply and demand in the labor market and a sign of professional status.

Let's consider the difference between the two main types of wages - real and nominal.

Scope of this concept

Types of wages are not given in the Labor and Tax Code, they are not distinguished in accounting, are not used in reporting and working documentation. These terms are general economic terms and also relate to statistical information.

General definition wages associated with remuneration for work. Looking at it from different points of view, one can define salary as:

• compensation for labor in cash;
• part of the total product in financial equivalent, which becomes the property of the worker depending on the quantity and quality of his labor costs;
• the cost of labor resources used in the production process;
• part of the expenses of a manufacturer or entrepreneur intended to pay for hired labor.

The state guarantees workers wages not lower than the minimum allowable amount established by law ().

Nominal salary

The nominal value of wages denotes its numerical expression. This is the amount of money that is intended to be paid for the work of an employee in a given period.

Properties of nominal wages:

• reflected in special documents in the form of digital values ​​(in, etc.);
• has an absolute expression;
• includes not only the amount given to the employee in person, but also mandatory deductions in the form of taxes and contributions to social funds.

REFERENCE! The amount exempt from required deductions, which the employee receives as a result, is called “net” wages.

Forms of nominal salary

1. Remuneration accrued specifically for work, depending on the time spent, the amount of work performed and its quality characteristics.
2. Payment based on labor results:
   • by the number of its products (piecework);
   • at established rates;
   • according to time worked.
3. Compensation for special working conditions:
   • additional payments for harmfulness and severity;
   • bonuses for leadership work;
   • payment for forced absences and/or downtime, etc.
4. Payments for non-working time:
   • vacation pay;
   • sick leave;
   • additional payments provided for by internal regulations, for example, health benefits, etc.
5. Incentive payments:
   • bonuses;
   • bonuses;
   • monetary awards;
   • and so on.

Real wages

The money received by a hired worker is the source of his existence. He buys clothes and food with it, spends it on travel, spends it on his family, and, if necessary, on treatment, and also provides for his entertainment and development. Therefore, the amount of wages should reflect the volume of values ​​that can be purchased for it at a given time stage. The purchasing power of the amount received in hand is real wage.

If prices for goods and services were constant, then there would be no need to distinguish between the concepts of nominal and real wages: a single figure would reflect the well-being of each individual worker, since it would be possible to determine exactly what he could buy with it.

However, the market situation with its constantly changing conditions makes the discrepancy between real and nominal wages inevitable. At different times and under different circumstances, you can live completely differently on the same amount.

What affects real wages:

• market price fluctuations;
• inflation;
• the relationship between supply and demand for goods and services in the consumer market;
• amounts for which mandatory nominal wages decrease (taxes, fees, deductions).

Real wage index

The value characterizing changes in real wages in a particular time period is called RZP index. It is calculated by dividing the actual salary index at par by consumer price index. The latter is determined by comparison base price consumer basket and its value at the specific time being studied. Consumer basket– a set of goods and services established by the state that provides the necessary minimum for citizens.

FOR EXAMPLE. Let's take the nominal salary of 2015 as 100%. Let’s say that on average in 2016 it grew by 15%. Then the nominal wage index in 2016 will be equal to 115%. At the same time, the cost of the consumer basket increased by 20%, that is, the consumer price index is 120%. Then the RRP index for the current year compared to the previous year, taken as the base, will be approximately 96%. This means that the purchasing power of citizens has fallen somewhat.

IMPORTANT INFORMATION! Indices of nominal and real wages, along with average monthly “nominal” indicators, are components of statistical information that must be provided by all member countries of the Eurasian Union to the Eurasian Economic Commission, according to Decision No. 175, adopted by the Board of this commission in Moscow on December 29, 2015.

Codependence of nominal and real wages

It seems that nominal wages always directly reflect real wages. However, this is not the case in cases of economic crisis and currency depreciation, when the increase in the amount of accrued wages “does not keep pace” with the rise in prices for goods and services. For the same amount as yesterday, the consumer cannot afford to purchase the same volume of goods and services. In such a situation there is a process inflation.

NOTE! Experience developed countries reflects the difference between real and nominal salary in a smaller base time interval. The amount accrued per working hour and its relationship with the number of labor results created during the same time are taken into account.

In Art. 22 of the Labor Code of the Russian Federation talks about the employer’s obligation to promptly and fully provide remuneration to employees for their work. In addition, the employer is required to strive to increase its actual content (Article 134 of the Labor Code of the Russian Federation, Letter from Rostrud No. 1073-6-1 dated April 19, 2010).

"Gray denomination"

Since the tax burden is tied to nominal wages, the employer is always tempted to set them as low as possible, down to the minimum wage. To compensate for the resulting gap between nominal and real salary, it pays employees additional funds off the books or in another form.

Such schemes cause harm to the state and, if possible, are monitored and suppressed. If the wage fund is suspiciously low, and its nominal values ​​are too far from real ones, the regulatory authorities will definitely become interested in this situation. Inevitable tax audit and explanations, and possibly more serious measures.