For the employer a salary of workers are the funds for use of the labor attracted on hiring spent by him that makes one of the main articles of an expense in prime cost of the made goods and services. Level of compensation makes notable impact on the behavior both the worker, and the employer developing in connection with regulation of the relations between them in the conditions of a nonequilibrium condition of supply and demand of labor in labor market.
For the worker a salary – the main and main article of his personal income, means of reproduction and increase of welfare him and his family, and from here and the stimulating salary role in improvement of results of work for increase in the amount of the earned reward.
Value of the accounting of a salary consists that the employer is obliged to keep the reporting confirming obligations for charge of a salary and deduction from it. The system of the accounting of a salary needs strict control and effective data processing, and also regular informing the appropriate financial bodies.
the indirect and price-work – is applied to increase of labor productivity of the workers serving the equipment and workplaces. Their work is paid for indirect price-work quotations at the rate of quantities of production made by the main workers whom they serve.
In the conditions of the market relations of the enterprise can independently enter this or that system of tariffing of work. At the same time rather notable impact on a position of the majority of the enterprises at the solution of this task is made centrally by the recommendations developed at the federal level.