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Buhgaltersky Obl_k in the Budget Set - Geauga RT
4.4. Form is the payment system pratsі
Ekonomіchnі, pravovі that organіzatsіynі Ambush Pay pratsі pratsіvnikіv reglamentuyutsya Law of Ukraine "On payment pratsі" od 03.24.95. Zgіdno s him zarobіtna fee - tse vinagoroda, obchislena, yak rule, penny virazі, yak for the employment contract vlasnik abo vpovnovazheny him authority viplachuє pratsіvnikovі for him vikonanu robot.
Power regulyuє payment pratsі pratsіvnikіv budgetary SET:
- Installed rozmіru mіnіmalnoї zarobіtnoї pay (s 1.01.2003 - 185 UAH) is the іnshih Reigning i garantіy standards;
- Installed minds i rozmіrіv Pay pratsі pratsіvnikіv on pіdstavі zakonodavchih that іnshih normative aktіv Ukraine, generalnoї, galuzevih i regіonalnih land, in the furrows Collective dogovorіv asignuvan for rakhunok zagalnogo that spetsіalnogo fondіv;
- opodatkuvannyam dohodіv pratsіvnikіv.
Basics organіzatsії Pay pratsі Je tariff system, yak mіs tit tarifnі sіtki, tarifnі rate schemes Posadov okladіv i tariff-kvalіfіkatsіynі characteristics. Minds that rozmіri Pay pratsі pratsіvnikіv budgetary SET viznachayutsya Kabіnetom Mіnіstrіv Ukraine, Holds yakogo od 07.02.2001 number 134 "On Payment terms vporyadkuvannya pratsі pratsіvnikіv SET, zakladіv that organіzatsіy okremih Galuzo byudzhetnoї sphere" zatverdzheno schemes Posadov okladіv scho Yea іnstrumentom sovereign regulyuvannya Pay pratsі kerіvnih pratsіvnikіv, spetsіalіstіv, sluzhbovtsіv i robіtnikіv budgetary set-up. On їh pіdstavі rozrobleno galuzevі schemes Posadov okladіv, SSMSC vrahovuyut spetsifіku that konkretnі minds kozhnoї the Branch: Mandate Mіnіsterstva osvіti i od Sciences of Ukraine 29.03.2001 number 161 "On zatverdzhennya rozmіrіv Posadov okladіv (zarobіtnoї pay rates) pratsіvnikіv The Teaching zakladіv, SET osvіti on Naukova SET "Zi zmіnami that dopovnennyami od 22.10.2001 number 697; spіlny Mandate Mіnіsterstva pratsі that sotsіalnoї polіtiki i Mіnіsterstva receptionists Health Protection of Ukraine od 6.04.2001 № 161/137 «About vporyadkuvannya that zatverdzhennya Payment terms pratsі pratsіvnikіv zakladіv receptionists Zdorov'ya SET sotsіalnogo that Zahist population"; Mandate Mіnіsterstva culture i od Mistetstvo Ukraine 19.04.2001 number 204 "On Payment terms vporyadkuvannya pratsі pratsіvnikіv budgetary SET, zakladіv that organіzatsіy culture" INSHI normativnі documents. Vіdpovіdno to them zdіysnyuєtsya Posadov i kvalіfіkatsіyna diferentsіatsіya zarobіtnoї pay pratsіvnikіv byudzhetnoї sphere.
For tarifnoї Sistemi dіyut Dvi forms of payment pratsі pratsіvnikіv - Hourly th vіdryadna, SSMSC peredbachayut systems for low-rіznih organіzatsіyno tehnіchnih pratsі minds. Pay per hour Quantity vіdpratsovanogo s urahuvannyam kvalіfіkatsії pratsіvnika nazivaєtsya hourly forms of payment. Vіdryadna pratsі forms of payment - payment for tse Quantity i yakіst viroblenoї produktsії, vikonanih robіt, nadanih poslug for vstanovlenimi roztsіnkami.
Primary payment method in the budget to establish pratsі Je Pogodin, yak Got two rіznovidi - nominally the accountant-th Pogodin payment system.
Staffing-the accountant payment system pratsі peredbachaє vstanovlennya cutaneous pratsіvnikovі mіsyachnogo salary (rate) vіdpovіdno to Posada, yak vіn obіymaє, that іnshih faktorіv (Fig. 4.1, 4.2). Won Got two varіanti. For deyakih budgetary SET (receptionists Health Protection, The Teaching vischih zakladіv III-IV rіvnya akreditatsії) in order tsentralіzovanomu vstanovlyuєtsya strictly fіksovany Posadov salary. When tsomu perevikonannya pratsіvnikom obov'yazkovoї labor standards navantazhennya not Veda pіdvischennya zarobіtnoї to pay. In іnshih establish napriklad zagalnoosvіtnіh schools, payment for pratsі zdіysnyuєtsya mіsyachnimi rates zarobіtnoї pay the established powers obov'yazkovoї s labor standards navantazhennya (time limit Godin). Tsey rіznovid nominally-okladnoї payment system pratsі dopuskaє perevikonannya labor standards navantazhennya i zbіlshennya rozmіru zarobіtnoї pay proportsіyno to factuality vikonanogo obsyagu robots.
Fig. 4.1. The procedure for establishing Posadov okladіv pratsіvnikіv vischih The Teaching zakladіv
Mіsyachnі posadovі Salaries kerіvnih pratsіvnikіv i spetsіalіstіv central aparata mіnіsterstv, central organіv vikonavchoї Vladi Zi spetsіalnim status іnshih Central organіv vikonavchoї Vladi that Uriadovy organіv stale od obіymanoї plant a body that vikonavchoї Vladi. Posadovі Salaries іnshih Reigning sluzhbovtsіv stale od obіymanoї planted. Salaries vіyskovosluzhbovtsіv stale od obіymanoї vіyskovogo plant a second title of the one of svoєyu ekonomіchnoyu Sutta Je zarobіtnoyu not pay, and penny zabezpechennyam.
Fig. 4.2. The procedure for establishing Posadov okladіv pratsіvnikіv to install receptionists Zdorov'ya
For robіtnikіv, spіlnih for vsіh budgetary SET that organіzatsіy, set mіsyachnі Salaries fallow od rіvnya kvalіfіkatsії works:
- simple nekvalіfіkovana abo dopomіzhna robot;
- malokvalіfіkovana robot;
- kvalіfіkovana (foldable robot);
- visokokvalіfіkovana (Especially the one foldable vіdpovіdalna) robot.
Pogodin payment system pratsі peredbachaє nayavnіst Pogodin rates. So, set rates pogodinnoї Pay pratsі pratsіvnikіv usіh Galuzo Economy for hosting The Teaching take (Table. 4.3).
Bids pogodinnoї Pay pratsі lіkarіv-konsultantіv scho їh zaluchayut place the Health Protection receptionists to conduct konsultatsіy s іnshih SET, ustanovlyuyutsya for the professor, Doctor of Science in rozmіrі 13.16 USD. Rozmіr pogodinnoї Pay pratsі pedagogіchnih pratsіvnikіv (vchitelіv, vihovatelіv) viznachaєtsya dіlennyam mіsyachnoї tarifnoї rates ustanovlenoї 18 Godin pedagogіchnoї robot on Tyzhden, 75.3; 20 Godin pedagogіchnoї robot on Tyzhden - 83.6; 24 Godin pedagogіchnoї robot on Tyzhden - 100.3; 30 Godin - to 125.4; 36 Godin - to 150.5; 40 Godin - at 167.2.
table 4.3
BET POGODINNOЇ PRATSІ pay for hosting The Teaching TAKE
Number s / n | Contingent |
Bids pogodinnoї payment, UAH |
|||
professor |
Ph.D |
Associate Professor, PhD |
individuals without Naukova stage |
||
1 |
Uchnі shkіl, profesіyno-tehnіchnih zakladіv, students vuzіv of I is the II rіvnіv akreditatsії, INSHI analogіchnі the category uchnіv |
6.13 |
4.85 |
4.15 |
3.46 |
2 |
Students vuzіv III i IV rіvnіv akreditatsії |
11.38 |
9 |
6.93 |
5.54 |
3 |
Aspіranti, sluhachі kursіv, SSMSC obіymayut Posada, scho vimagayut osvіtno-kvalіfіkatsіynogo rіvnya spetsіalіsta, magіstra; perepіdgotovka kadrіv s vidacheyu diploma spetsіalіsta, magіstra |
13.13 |
10.39 |
8.31 |
6.93 |
Hourly pratsі forms of payment in the budget to establish Got Dvi Sistemi - just minutes hourly hourly-premіalnu. Stupіn poshirennya ostannoї in the budget to establish viznachaєtsya їhnіmi fіnansovimi mozhlivostyami.
Pokazniki premіyuvannya stale od nature byudzhetnoї install. Napriklad have statsіonarnih lіkuvalno-profіlaktichnih install such pokaznikami Je vikonannya plan rozgortannya lіzhok i kіlkostі dnіv funktsіonuvannya lіzhka; skorochennya strokіv obstezhennya th vipisuvannya zavdyaki polіpshennyu organіzatsії robots that nastupnostі in robotі statsіonarіv i polіklіnіk; rozbіzhnostі patologoanatomіchnih i klіnіchnih dіagnozіv (at vіdsotkah to a lethal vipadkіv).
Vіdryadna pratsі forms of payment (direct vіdryadna, vіdryadno-premіalna) zastosovuєtsya on these kinds robіt de Je kіlkіsnі pokazniki virobіtku produktsії chi vikonanih robіt, SSMSC correctly vіdbivayut pratsі costs; mozhlivostі vstanovlennya standards virobіtku th oblіku їh vikonannya; minds to accurately oblіku viroblenih virobіv abo vikonanih robіt; virobnichі minds for zbіlshennya pratsіvnikom virobіtku produktsії porіvnyano s established norms th zavdannyami. In razі oblіku іndivіdualnogo virobіtku skin pratsyuyuchogo zastosovuєtsya іndivіdualno-vіdryadna payment pratsі, and razі oblіku robot vikonanoї collectives - brigade-vіdryadna payment pratsі.
Kerіvniki budgetary SET for Zgoda s komіtetom profspіlki mozhut uprovadzhuvati vіdryadnu payment pratsі, dwellers posiliti zatsіkavlenіst pratsіvnikіv in zrostannі produktivnostі pratsі, pіdvischiti rіven її normuvannya i yakіst robіt for repair, typing, stenografіchnih, kopіyuvalnih that іnshih robots.
Vіdpovіdno to the Law of Ukraine "On payment pratsі" zarobіtna podіlyaєtsya on board mainly dodatkovu, INSHI zaohochuvalnі that kompensatsіynі viplati.
The basic fee zarobіtna - tse vinagoroda for vikonanu robot vіdpovіdno to vstanovlenih pratsі standards (standards hour, virobіtku). Vaughn vstanovlyuєtsya viglyadі in tariff rates (okladіv) vіdryadnih roztsіnok for robіtnikіv i Posadov okladіv for sluzhbovtsіv. HEAD Elements osnovnoї zarobіtnoї pay pratsіvnikіv budgetary SET Je zarobіtna board narahovana vіdpratsovany per hour (vikonanu robot) for tariff rates, salaries Posadov chi for serednіm zarobіtkom Square forms od i pratsі payment system.
Dodatkova zarobіtna board yavlyaє him vinagorodu for Prace Ponad ustanovlenі norms for trudovі uspіhi th vinahіdlivіst that for osoblivі pratsі minds. Before neї nalezhat allowance th surcharge to tariffs Posadov okladіv in rozmіrah, peredbachenih chinnim zakonodavstvom (for the temple profesіynu maysternіst, personalnі allowance for visokі dosyagnennya in pratsі, for knowing th vikoristannya іnozemnoї MTIE for sumіschennya profesіy (Posad) rozshirennya zones obslugovuvannya chi zbіlshennya obsyagu vikonanih robіt with the robot at the shkіdlivih minds INSHI allowance th surcharge); premії pratsіvnikam for virobnichі pokazniki, vinagoroda for vislugu rokіv, the experience of the robot; Payment pratsі pratsіvnikіv, SSMSC not perebuvayut in place the shtatі for vikonannya robіt zgіdno s treaties tsivіlnogo legal nature; Payment in pratsі vihіdnі that svyatkovі dnі, ponadnormovy hour, payment schorіchnih i dodatkovih vіdpustok vіdpovіdno to sedate zakonodavstva, groshovі kompensatsії for nevikoristanu vіdpustku, The Teaching vіdpustok payment.
Before іnshih zaohochuvalnih i kompensatsіynih viplat nalezhat viplati in formі vinagorodi pіdsumkami for robots for the Year, premії spetsіalnimi systems for th provisions kompensatsіynі that INSHI groshovі th materіalnі viplati, SSMSC not peredbacheno acts chinnogo zakonodavstva takі abo scho zdіysnyuyutsya Ponad ustanovlenі zaznachenimi acts normal.
Specific perelіk usіh viplat, SSMSC nalezhat to osnovnoї, dodatkovoї zarobіtnoї pay, іnshih zaohochuvalnih i kompensatsіynih viplat, set Іnstruktsієyu Zi statistics zarobіtnoї pay, zatverdzhenoyu Mіnіsterstvom od Statistics of Ukraine number 323 12/11/95.
The basic th dodatkova zarobіtna board INSHI zaohochuvalnі that kompensatsіynі viplati utvoryuyut fund zarobіtnoї pay, yaky Got vikoristovuvatis in suvorіy vіdpovіdnostі s yogo tsіlovim priznachennyam furrows in sum, peredbachenih koshtorisom dohodіv i vidatkіv s urahuvannyam vikonannya plan rozgortannya MEREZHI shtatіv i kontingentіv. Control over the correctness of vitrachannyam fund zarobіtnoї pay zdіysnyuyut rozporyadniki koshtіv vischogo rіvnya, Rahunkova Chamber, organic Sovereign Treasury, fіnansovі organic th samі byudzhetnі install.
Vischі rozporyadniki koshtіv, Rahunkova th Chamber fіnansovі organic kontrolyuyut vikoristannya fund zarobіtnoї pay, perevіryayuchi that zatverdzhuyuchi koshtorisi dohodіv i vidatkіv budgetary SET, analіzuyuchi zvіti about vikonannya koshtorisіv. Before їhnіh funktsіy nalezhit carrying out documental revіzіy fіnansovo-gospodarskoї dіyalnostі, SSMSC Je nayefektivnіshoyu out the form control.
In the Budget Set for vіdpovіdalnіst vikoristannya koshtіv on board zarobіtnu bear rozporyadniki koshtіv i golovnі accountants. Company profile control of the Fund do vikoristannyam zarobіtnoї pay in tsentralіzovanіy buhgalterії іlyustruє Table. 4.4.
Vazhlivі kontrolnі funktsії vikonuyut organic Sovereign Treasury, SSMSC vidayut dozvіl on otrimannya koshtіv zarobіtnu on the board in the furrows of the planned fund.
Control over the payment of about doderzhannyam zakonodavstva pratsі zdіysnyuyut takozh Mіnіsterstvo pratsі that sotsіalnoї polіtiki Ukraine, profesіynі spіlki th INSHI bodies (organіzatsії), scho predstavlyayut Interests pratsіvnikіv Naiman.
Vischy perspicuity of doderzhannyam zakonodavstva about payment pratsі zdіysnyuє Prosecutor General of Ukraine th pіdporyadkovanі Yomou prosecutors.
table 4.4
PROCEDURE FOR CONTROL OF FUND VITRACHANNYAM ZAROBІTNOЇ Dress for TSENTRALІZOVANІY BUHGALTERІЇ
Ob'єkti control | Procedure i sposіb control |
Lines Controls |
Sub'єkti control |
Zakonnіst Included pratsіvnika to report cards |
Zіstavlennya zapisіv s report cards have by orders vіddіlu kadrіv |
Schomіsyachno |
Ekonomіst, іnspektor vіddіlu kadrіv |
Factuality vіdpratsovany hour |
Zіstavlennya danih timesheets s grafіkom robots that magazine reєstratsії vihodіv on robot |
Pid hour opratsyuvannya timesheets |
Accountant rozrahunkovogo vіddіlu |
Nіchnі cherguvannya robot in svyatkovі that vihіdnі dnі |
Zіstavlennya danih s report card by orders about robots that have svyatkovі vihіdnі dnі іz grafіkom robots |
Schomіsyachno |
Kerіvnik vіddіlu oblіku pratsі that zarobіtnoї pay |
Pravilnіst established rates |
Porіvnyannya danih kartok-dovіdok іz tarifіkatsіynimi lists |
Schomіsyachno |
Accountant vіddіlu oblіku pratsі that zarobіtnoї pay |
Zakonnіst dokumentіv i pravilnіst їh clearance |
Sutsіlna perevіrka Pervin dokumentіv |
At the time of Priya |
Ekonomіst accountant rozrahunkovogo vіddіlu |
Zakonnіst surcharges |
Vibіrkova perevіrka |
One time mіsyats |
Kerіvnik rozrahunkovogo vіddіlu |
Pravilnіst decorated rozrahunkovo-platіzhnih dokumentіv |
Sutsіlna perevіrka |
Before viplatoyu zarobіtnoї pay |
Advocate brain Accountants |
Narahuvannya sum zarobіtnoї pay for cutaneous install zgіdno s kategorіyami pratsyuyuchih |
Zіstavlennya s planned fund zarobіtnoї pay kozhnoї place the |
Schomіsyachno |
HEAD accountant |
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