Payroll

The staff remuneration is one of the basic functions of human resources , dedicated to providing geldlicher achievements of the company to its employees in the form of remuneration apart sets. The term “processing function” is therefore also assigned to personnel compensation, for example with regard to payroll accounting. As an instrument in the company incentive system , personnel remuneration plays a central role.

Legal bases

The connection under labor law between the wages to be paid and the work performed is justified by Section 611 (1) BGB . In doing so, the employer undertakes to pay the employee the agreed remuneration. Consideration is always the obligation to work , concretized by work content , working hours and place of work .

The legal basis for staff remuneration is:

• The collective agreement as a contract between employers' associations or individual employers and trade unions in which the wage conditions are binding for both sides for a certain period of time, e.g. B. a longer-term general collective agreement or a one-year wage and salary collective agreement. The group of non-tariff paid employees remains unaffected by these provisions.
• The works agreement as a contractual arrangement between an employer and the works council , which also contains provisions on remuneration. According to § 87 Paragraph 1, No. 6, 10 and 11 BetrVG , the works council has a right of co-determination in the introduction and use of technical equipment, in questions of company wage structure and in setting piecework rates and bonuses.
• The employment contract as a private law contract in which the employer u. a. to the obligation to pay wages and the employee u. a. is committed to work. Freedom of form applies to the drafting of the employment contract, which does not apply if laws, collective bargaining agreements or works agreements stipulate that an employment contract must be in writing .

Forms of payroll

In a company, employees have to pay for very different services. Accordingly, a distinction must be made between the following forms of staff remuneration:

• Monetary benefits , e.g. B. as wages , allowances , gratuities , bonuses ;
• Monetary benefits , e.g. B. Provision of company apartments , company cars or deputation wages .

The wage forms are:

• The time wage at which a certain amount of wages is paid per unit of time, e.g. B. monthly wages, weekly wages, daily wages and hourly wages.
• The premium wage for which, in addition to the basic wage (fixed amount), a bonus is paid as a performance-related part of the wage.
• The piecework wage , with which primarily the amount of work is to be remunerated, d. H. there is a direct link to personnel performance.
• The participation fee as a profit-sharing (performance, income and profit sharing) or as an equity participation (e.g. debt or equity participation).

The expenses for the remuneration have an effect on the total costs via the personnel costs and thus on the competitiveness of the company.

Remuneration policy

The remuneration policy includes all decisions made by the HR manager that affect these processes of remuneration and thus determine the level of company remuneration and direct personnel costs. The particular importance of remuneration policy in the context of personnel policy results on the one hand from the direct effect on the competitive situation of the company and on the other hand from the more indirect influences on the performance behavior of employees.

The possibility of creating incentives and remuneration helps company managers to activate behavior-reinforcing mechanisms for employees in the context of personnel management . On the basis of the staff appraisal and within the framework of the remuneration system, it is an important task of the local managers to differentiate between performance-related remuneration components that do justice to the different performance levels of the employees.

The company remuneration policy always takes place against the background of remuneration as a central cost parameter in the company. A distinction must be made for Germany:

• The basic personnel costs , which are directly related to the work performed by the employee, e.g. B. Time wages, performance wages and premium wages as direct wages.
• The additional personnel costs , which are also referred to as additional personnel costs. They go beyond the basic costs (e.g. social costs , Christmas bonuses , vacation bonuses or employer contributions to social insurance ) and are part of the personnel support elements .

Other significant aspects of personnel remuneration are, for example, the inventor's remuneration , ancillary wage costs , job evaluation , standard times , seizure , wage accounting , continued payment of wages , social security , social contributions and wage tax .

A special feature is the (main) remuneration from tips , usually e.g. B. in casinos (see Tronc ).

literature

• KF Ackermann, DS Eisele: Remuneration and participation systems. Stuttgart 2000, ISBN 3-89828-057-8 .
• J. Berthel, FG Becker: Personnel management. 7th edition. Stuttgart 2003, ISBN 3-7910-2183-4 .
• K. Jenak: Course in payroll accounting. 34., revised. Edition. Stuttgart 2018, ISBN 978-3-7910-3994-7 .
• WA Oechsler: Personnel and work. 8th edition. Munich / Vienna 2006, ISBN 3-486-57962-2 .
• K. Olfert: Human Resources. 13th edition. Ludwigshafen / Rhein 2008, ISBN 978-3-470-54383-3 .

Individual evidence

1. ↑ Jürgen Berthel, Fred G. Becker: Personnel Management. 8th edition. Stuttgart 2007, p. 445 ff.
2. ^ Klaus Olfert: Personnel Management. 13th edition. Ludwigshafen / Rhein 2008, p. 299 ff.
3. ^ Karl-Friedrich Ackermann , Daniela Eisele: Entgeltpolitik. In: Eduard Gaugler, Walter A. Oechsler, Wolfgang Weber (Hrsg.): Concise dictionary of personnel. 3. Edition. Stuttgart 2004, column 700.