Types of wages

Any person in order to survive, you needeat something, put something on, have a place at least for the night. For all this, of course, you need to pay, and therefore have some income. They can be the following: profit from doing business, selling property, winning the lottery. However, the main source of income of citizens in Russia is still wages, the types of which may differ depending on the object of classification.

Nominal and real wages

For the purposes of economic theory, remuneration of laboris divided into nominal and real. Nominal - this is directly the money paid to the employee for the performance of his professional duties. The real salary is that quantity of the goods, products which the person can buy on the paid means.

Nominal and real types of wagesare linked together, as well as with the level of prices. For example, if the nominal wage increases by 15%, and the price increases by eight percent, the real wage will increase by only 7%. On the other hand, if prices rise by 20% under the same conditions, real wages will decrease by 5%, despite the growth of nominal wages.

Salary and its types depending on the form of payments

In the form in which the payment of wages is realized, its natural and monetary varieties are distinguished.

Natural wages are issued in the form offood, clothing, household appliances and other items. However, its share in the total amount of payments can not exceed twenty percent. The monetary salary is issued, respectively, in the form of liquid funds: cash or transfer to a card.

It is worth considering that both monetary and natural types of wages are subject to personal income tax.

Basic and additional salary

Important for the enterprise is the division of paymentsfor work on basic and additional. The first type of payments includes accruals directly for the time worked or the output produced, as well as any surcharges for excess work. In other words, these are payments that are directly related to the performance by employees of their work duties.

Additional salary is charged for the time,not directly related to official functions, but paid for under current legislation. This includes payments to nursing mothers for breaks in work, preferential hours for adolescents engaged in performing public or state duties, holidays (including training), sick leave, etc.

New types of wages

The development of private business in Russia led tothe emergence of new types of wages: "white" and "black." "White" is that part of the earnings that the employer pays officially, with which social taxes are deducted, and personal income tax is withheld from employees. Accordingly, "black" means money paid out "in the envelope," or what is paid to the employee unofficially, bypassing various taxes.

The reasons for this division are understandable: thus the employer seeks to avoid unnecessary costs, and the employee - to raise his level of real wages. The benefit, it would seem, is obvious for both, and for others. In fact, for an employee such a situation is more often disadvantageous, because it leads to a loss in pension contributions, in addition, such an employee will find it more difficult to obtain a loan or somehow confirm his solvency in other cases. It should also be borne in mind that the separation of white and black wages is illegal. With an obviously understated level of salaries, the employer risks incurring tax inspections and labor inspections, and penalties.