Wage Payment Research Articles

Configuration Analysis of Wage Payment Security for Migrant Workers in Engineering Construction Field

Configuration Analysis of Wage Payment Security for Migrant Workers in Engineering Construction Field

Implementasi Pembayaran Upah Penggilingan Padi Dalam Perspektif Ekonomi Islam(Studi Kasus Di Penggilingan Padi Desa Rigangan Iii Kecamatan Kelam Tengah Kabupaten Kaur)

The purpose of this research is to study the application of wage payments and Islamic economic perspectives to wage clearance in the village of Rigangan III, Kelam Tengah Prefecture, Kaur district. The research methods used are descriptive research and qualitative data analysis. The data collection methods applied include documentation, observation, and surveys. The results of this study show that in Rigangan III Village, Kelam Tengah Prefecture, Kaur District, wage payment system has become a common practice. In a scenario where farmers pick up their crops, wages are calculated on the basis of their amount, with the rate of 1 can of rice equivalent to 1 liter (6 cantings) of rice. Alternatively, if the landlord chooses to bring the crops directly to grinding, the wages will be measured as 1 can, which is equivalent of half a liter. (3 canting). 2) Islamic economic perspectives related to the implementation of the wages of grinding padi in the Village of Rigangan III, Kelam Tengah District, Kaur District, can be explained as follows: First, the determination of priorities is made according to the needs. Second, the application of the applicable law becomes consideration. Thirdly, wages are adjusted to time. Fourthly, wage rates are determined by seniority.
 
 Keywords:Wage, Islamic Economics,Rice Milling

The Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) - Description and Evaluation of the Rural Employment Policy in India

This paper provides a comprehensive analysis of the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) in India, tracing its origins from the National Food for Work Programme. The study explores the policy framework, objectives, and implementation of MGNREGA, emphasizing its role in addressing work and food shortages in Indian villages. The paper employs policy analysis and impact assessment methodologies, considering factors such as rural poverty, wealth distribution, and the need for inclusive economic growth. The evaluation covers key features of the policy, including the establishment of a National Employment Guarantee Fund, weekly wage payments, gender equality, and prohibition of contractors and labour-displacing machines. The impact assessment indicates positive outcomes in areas such as income, labour rates, food security, savings, debt clearance, confidence building, and reduced distress migration. The case study of Andhra Pradesh highlights the program's effectiveness, with an average employment of 53 days per household and an additional income of Rs.5100 during the 2010-11 period. The paper underscores MGNREGA's significance in achieving participatory and equitable growth, complementing market-oriented and infrastructure-related policies.

Fiqh Muamalah Review of The Kali Lubang Tutuik Lubang System in Farm Labor Wages

This paper examines the practice of remuneration of farm laborers with the kali lubang tutuik lubang system in the perspective of fiqh muamalah. This research uses qualitative method with descriptive research type. This research was conducted in Nagari Lawang Mandahiling, Tanah Datar Regency, West Sumatra. The data in this study consisted of primary data and secondary data. Data were analyzed using interactive model of analysis, starting from data collection, data reduction, data presentation, and drawing conclusions. This research shows that the wage contract with the kali lubang tutuik lubang system is in the form of a speech containing an agreement about the type of work, place, and time of work. Wages are not paid directly by the land owner on the first day, but on the second day or when the worker gets a second job from the same person. If there is no work on the second day or other work, wages will be deferred one week from the last day of work. According to the fiqh muamalah review, wages with this system are legal, because from a legal point of view, the contract has met the terms and conditions. Both parties also understand that the system has been going on for a long time. However, from an ethical aspect, such a wage system contains demages, because it contains elements of neglecting the payment of wages.

ANALISIS SISTEM UPAH PADA KULI ANGKUT PASAR BEUREUNUEN

Labor and workers' wages are one of the central issues in today's industrial economy, where the majority of the population depends on the wages they earn, starting from low wage levels to the work contract system. All of this has become an issue that has sparked demonstrations among workers. Labor is not a simple resource to organize. Many factors influence these resources, such as the environment, local traditions, experience, age, leadership, wages, and so on. All these factors together form the complexity of managing a workforce. The aim of this research is to determine the wage practices of porters at the Beureunuen market and to analyze the pay system for porters at the Beureunuen market. The research method used is qualitative, by conducting field research using interviews, documentation and observation. The research results show that the practice of paying porters at Beureunuen Market is implemented using a daily wage payment system, taking into account the amount of repas. Wages are paid daily at a percentage of 15% of the repas, and the overall wages are divided equally among all the porters involved.

Some issues of harmonization of tax and labor legislation in the context of public and private law

The article is devoted to the study of some issues of harmonization of tax and labor legislation in the context of public and private law. It has been established that the payment of taxes is a subject of regulation of tax law, and the requirements established by tax legislation are necessary for the obligation to pay taxes to arise.
 It was concluded that the spheres of tax and labor law intersect at the point of payment to employees. From the point of view of labor legislation, payment of labor is the right and guarantee of every employee (private legal aspect), and from the point of view of tax legislation, it is a source of income of a natural person subject to taxation (public legal aspect).
 Taxes charged on the wages of individuals in the sense of the tax and labor legislation are called “deductions”. It is advisable to amend Art. 110 of the Labor Code of Ukraine and Art. 30 of the Law of Ukraine “On Wages”, expressing them as follows: “At each payment of wages, the employer must notify the employee of the following data related to the period for which the payment of labor is made: a) the total amount of wages with a breakdown by types of payments ; b) amounts and grounds for deductions from wages; c) the amount of wages to be paid; d) amounts of tax deductions”.
 Attention is focused on such an aspect of tax and labor legislation as the status of the employer and its role in tax and labor relations. It was concluded that the key characteristics of the employer’s status in the tax aspect will be: a) the presence of an obligation to pay wages as a prerequisite for the obligation to administer the tax; b) the legality of the relationship between the entity performing the work and the entity paying wages (externally expressed in the obligation to conclude an employment or civil law contract). It is noted that the key features of the employer’s status in labor legislation will be: a) positioning as a party to an employment contract; b) the presence of an obligation to pay wages and ensure proper working conditions.

The tax system is based on the principle of the source

The free movement of capital, goods, services and workers between countries creates new challenges for national tax systems. The problem is complicated by the growing importance of intra-firm cross-border trade and complex production chains, the growing contribution to added value of hard-to-assess and easily mobile intangible assets, as well as the growing digitalization of the economy. The interaction of national legislation, international norms and bilateral treaties has formed a very complex international tax architecture. This makes it necessary to distinguish between the countries of origin, residence and destination. The paper analyzes the problems of building a tax system based on the source principle, defines the criteria for identifying the source of income, which is equated with added value, which is determined by the sum of factor incomes – wages and profits. The transition to the application of the balance sheet method of calculating added value automatically identifies the source of income by the place of payment of wages and receipt of profit. The country in which the added value is created clearly determines the place where this value should be taxed. The place of taxation of added value and its components does not depend on the composition and origin of capital, the use of intangible assets, the ownership of shares and any components. All these features of capital must be used in the distribution of the remaining profit after paying all taxes, contributions and fees provided by the law of the source country. Due to the uncertainty of the concept of “resident” and the possibility of residence in many jurisdictions at the same time, the principle of taxation of distributed profits (dividends) based on residence should be replaced by the principle of citizenship. The application of the proposed changes to the Tax Code of Ukraine makes it impossible to transfer profits.

Pengaturan Pengupahan Tenaga Kerja UMKM Berdasarkan Undang-Undang Nomor 6 Tahun 2023 Tentang Cipta Kerja Menurut Perspektif Hak Asasi Manusia

From issues of protection, wages, welfare, industrial relations disputes, labor development and inspection. The philosophy of the Labor Law in force in Indonesia is that national development is carried out in the context of the complete development of Indonesian people and the development of Indonesian society as a whole to create a prosperous, just, prosperous, equitable society, both materially and spiritually based on Pancasila and the Constitution of the Republic of Indonesia. Indonesia in 1945. Wage arrangements for MSME workers which are only determined based on an agreement will have the potential for irregularities in wages. Even with the arrangement of wage payments to see indications of economic conditions by the government, the wages of MSME workers should be determined like other workers. This research is a normative legal research (doctrinal research) with a Statutes Approach and a conceptual approach. The results of this study explain first, special arrangements for the Indonesian government's MSMEs wages aim to realize quality employment development. Determination of wages in the MSME sector is not only based on agreements and the average consumption of the community. Instead, employers are required to compile and implement a pay scale structure with due regard to financial capabilities and productivity. Second, the legal consequence of the existence of Perpu 2/2022 creates a decent wage for MSME workers. Fulfillment of wages for MSME workers provides legal certainty and is able to guarantee their survival based on the principle of balance.

«Как нам жить дальше»: комбинаты Ленинградского отделения Художественного фонда СССР накануне «оттепели» на рубеже 1940–1950-х гг. По материалам ЦГАЛИ СПб

The article is devoted to the activities of the combines of the Leningrad Branch of the USSR Art Fund in the mid-1950s. The article is based on materials from the Branch's fund deposited in the Central State Archive of Literature and Art of St. Petersburg. The research approach according to which the material is analyzed is connected with the study of everyday life as one of the relevant areas of modern historical science. Researchers advocate the “chamber propaganda program” that operated in the art production of the USSR in the mid- second half of the 20th century. The material of the Leningrad Branch's fund allows us to trace the specific problems faced by the implementation of this plan in practice. Basing on this source, we reveal how reality corrected ideological attitudes. The focus of the article is on the activities of the Painting and Sculpture and Art-design combines of the Branch. The year 1956 was chosen as a chronological marker, as the moment of transition from one political and cultural period to another, from the period of “late Stalinism” to the period of “Thaw”. The archival materials analyzed in the article allow us to draw the following conclusions. Firstly, the personal factor made significant adjustments to the work of the combines. On one hand, there was a struggle against bureaucracy and routine. On the other hand, policy on combating anti-Semitism was publicly announced. Both were supposed to demonstrate a new ideological atmosphere, “correction of the mistakes in the past”. Secondly, an important role in the real participation of combines in the process of forming the living environment of a Soviet citizen was played by the distribution of funding in specific areas of activity. The most artistic trends related to the manufacture of applied art and interior design received the least money. The main funds were spent on direct propaganda and ongoing technical work. Finally, another factor of adjustment was the accepted system of wage payment. It made more profitable work not creative, but routine, related to the repetition of what had already been done earlier. All that complex of factors, of course, left its mark on the implementation of ideological attitudes and corrected the implementation of the "chamber propaganda plan". It seems that this trend of research may be of significant interest both for studying the activities of the enterprises of the USSR art industry, and for the political history of the country and the history of its everyday life. The scientific potential of the relevant archival materials, some of which did not attract the attention of researchers, is extremely great.

METHODOLOGICAL APPROACHES TO DETECTING UNDECLATED WORK

Negative economic phenomena such as the informal labor market and informal employment in the formal sector are becoming increasingly widespread and pose a major threat to the economy as a whole and to social security in the labor market. These phenomena have the following common features: illegal employment of an employee without entering into an employment contract, which is provided for by the current legislation of Ukraine, concealment of actual working hours and payment of wages "in an envelope", substitution of actual employment contracts with civil and commercial contracts, non-payment of taxes, social insecurity and a high probability of employees being unemployed. At the same time, in the event of an injury in the informal labor market, the injured worker must spend significant funds on treatment without any compensation payments.
 The author examines the priority areas of state policy aimed at eliminating the threats of the informal labor market and the main reasons for the spread of informal employment in Ukraine, taking into account the specifics of the current state of the economy, as well as the consequences of informal social and labor relations for both the employee and the state (a significant reduction in the volume of budget revenues, as well as the share of tax revenues). The purpose of this study is to create tools for assessing the status of formalization of labor relations in Ukraine with a view to properly organizing state supervision (control) measures to identify undeclared labor relations, and to ensure uniformity of approaches for labor inspectors to assess the risks of undeclared labor by entities. A phased expert evaluation of measures to reduce production risk at an industrial enterprise with the introduction of weighting coefficients according to certain criteria is proposed. A consistent model for managing the risks of using undeclared labor has been developed, based on a component method for assessing the risk of traumatic events and a mathematical model of management decisions. This model takes into account all available information on labor relations obtained from various sources of its accumulation in the executive authorities, stimulates preventive activities and allows to establish the dependence of the level of occupational risk on the validity of labor protection measures and reduce the influence of the subjective component of expert judgments

HADIS TENTANG PEMBERIAN UPAH

This research aims to analyze hadiths related to giving wages to employees, with a focus on case studies in Yatim Mandiri, Kediri City. This research also refers to the DSN MUI Fatwa No: 09/DSN-MUI/IV/2000 which provides guidelines regarding the provision of wages from an Islamic religious perspective. The research method used is library research, by collecting hadiths related to wages from the main hadith books and examining the DSN MUI Fatwa No: 09/DSN-MUI/IV/2000. Apart from that, this research also involved interviews with management and employees at Yatim Mandiri Kediri City to get their direct perspective. The research results show that in Islam, giving wages to employees is considered an obligation that must be carried out honestly and fairly. The hadiths related to this issue stress the importance of providing wages commensurate with the work done, fulfilling employees' rights, and avoiding lying to them. DSN MUI Fatwa No: 09/DSN-MUI/IV/2000 also provides specific guidelines regarding the provision of wages to employees, including regulating the amount of wages, timely payment, and protecting employee rights. The case study at Yatim Mandiri Kediri City shows that the payment of wages to employees at this institution has followed the guidelines set out in the DSN MUI Fatwa No: 09/DSN-MUI/IV/2000.

The influence of legal awareness on the effectiveness of the mechanism of legal regulation of labor relations

The article under studies reveals the impact of legal awareness on the mechanism of legal regulation of labor relations. It highlights that legal awareness is a universal form of action of the mechanism of legal regulation of labor relations and a factor of its effectiveness. Legal awareness actively influences the elements of the mechanism of legal regulation of labor relations, as well as experiences a similar effect on itself. The article points out that legal awareness reflects the legal relations between employees and employers in the course of labor activity both within an enterprise (institution, organization) and beyond it, including social relations. Thereby, the scope of legal awareness includes personal, socio-economi and political rights that significantly affect its substantive component.
 The article proves that legal awareness of an employee and an employer is formed under the influence of economic and social conditions. Legal awareness is a form of reflecting social phenomena and the processes taking place at an enterprise, institution or organization in the course of performing the employee's labor function, and the employer's management processes through a system of legal assessments, views and ideas. Legal awareness reflects the employee's attitude to the employer and the personnel, as well as assesses it in terms of the efficiency of the enterprise, payment of proper wages, creation of proper working conditions, its protection and other needs of the employee, and his or her motivation to work.
 The effectiveness of the mechanism of legal regulation of labor relations in general and its stages in particular depend on the level of legal awareness of an employee and an employer, since the processes of formation of local legal norms and their implementation in actual relations are not possible without the volitional conscious behavior of the subjects of labor relations. The article summarizes that from the standpoint of labor law, legal awareness can be viewed through such categories as assessment, need, motivation, skills, and attitude to work.
 The article concludes that legal awareness of the parties to labor relations is a functional subjective and evaluative factor, which affects the mechanism of legal regulation of labor relations from the standpoint of ensuring its efficiency, further functioning and development with a view to its compliance with the established principles of labor law as an independent branch and the concept of justice.

ОРГАНІЗАЦІЯ ОПЛАТИ ПРАЦІ В УМОВАХ ВОЄННОГО СТАНУ

In modern conditions, the payroll fund is a key instrument in the formation of relations between employers and employees, it is fundamental and forms the basis for socioeconomic relations between business entities. Changes in legislation, tax policy and the desire to balance the interests of employers and employees are driving the improvement of payroll management mechanisms. In market conditions, incorrect management of the payroll fund does not allow domestic enterprises to ensure additional profit by reducing labor costs, and does not fulfill the necessary motivating function of stimulating productivity growth. However, despite the large number of publications, the urgent task remains to create a mechanism for regulating remuneration, which should be based on ensuring that employees are interested in systematical improving the efficiency of labor productivity, which will enable them to earn funds for timely payment of wages and salaries, increase their level, develop production, and increase, if necessary, the number of jobs, which confirms the relevance of given study, especially in times of war. The article examines the problems in the organization of labor remuneration management under martial law. The factors of influence on the structure of the labor force in modern economic conditions are determined. In the course of the study, the author used general scientific theoretical methods: system analysis - to clarify the main research criteria; the method of induction - at the stage of collecting, systematizing and processing information for the study; the method of deduction - in the process of studying theoretical problems; abstract and logical method - to make theoretical generalizations and conclusions about the problems and challenges of wage management in wartime. The article examines the mechanisms for managing the organization of remuneration under martial law and identifies the main factors influencing the structure of the labor force. The principles of labor remuneration organization and the impact of the aggressor on labor resources in Ukraine are considered. It is established that the legislation regulates some issues related to the management of remuneration under martial law, as well as the main directions for improving the management of labor incentives in the post-war period. It is possible for Ukrainian enterprises to achieve further development and recover in the post-war period through balanced management decisions on remuneration, legislative support for the working-age population, and incentives for employees to rebuild the Ukrainian economy. Our country has lost a significant part of its population due to the hostilities, about 8 million citizens migrated to foreign countries in 2023, thousands of working-age people were forced to move from the war zone to safer regions, and a significant number of people are defending Ukraine with dignity in the Armed Forces. In the current situation, the issue of managing the remuneration organization is extremely important and relevant, because enterprises have experienced a significant hunger for labor resources, which is why this issue requires further research.

Domestic Reindeer Herding in Arctic Regions of Yakutia in Second Half of 1990s: Experience of Decision-Making on Socio-Economic Issues in Industry

The experience ofsolving social and economic problems related to domestic reindeer herding in the Arctic regions of Yakutia during the early post-Soviet period is being studied. Attention is given to the adoption of the first program document in the republic— Resolution No. 521, dedicated to comprehensive support for traditional industries and social protection of workers in the Arctic regions. Archive documents on the activities of the relevant ministry in developing recommendations on wage payment in reindeer herding, adopting new decisions on one-time payments to reindeer herders and tent workers, and statistical data on some general economic indicators in reindeer herding are presented. The approach to calculating labor standards for reindeer herders and attempts at their social protection through professional tariffication of wage payment are presented in detail. Social directions included officially in the program for the development of domestic reindeer herding are highlighted. At the local level, it is shown that representatives of the relevant ministry responsible for managing traditional industries could not always rely on a positive experience in making decisions on socio-economic development of domestic reindeer herding as a leading traditional occupation of indigenous people, but they were fully aware of the real social situation of workers in the industry.

The Effect of Comparative Employee Compensation on Wage and Salary Payments

The Effect of Comparative Employee Compensation on Wage and Salary Payments

Порядок обеспечения верхотурских ямщиков денежным жалованьем в XVII веке

Introduction. The article examines the procedure for obtaining a money wage by the yamschiks of Verkhoturye, which was one of the most important sources of their existence. Historians have hardly studied this issue. The changes in the procedure for issuing salaries in the 17th century are analyzed, and their influence on the yamschiks is shown. Methods and materials. The basis of the work was unpublished archival materials, many of which were introduced into scientific circulation for the first time. Comparative, genetic, and anthropological methods of historical research were used. Analysis. Since the emergence of the Verkhotursky Yam, a complicated procedure for obtaining a money wage has been in effect for yamschiks. It assumed the annual appeal of the yamschiks to Moscow. This was burdensome for the yamschiks and did not guarantee timely payment of wages. This prompted the yamschiks to seek permission from the authorities to change the procedure for providing salaries. The simplification of the procedure for issuing salaries was also favored by the growth of income in Verkhoturye. From 1659/60, yamschiks received salaries from the local budget without trips to Moscow until the first half of 1670. During the following decades of the 17th century, Verkhotursky Yam was supplied with funds from Moscow. Results. By the end of the 17th century, the procedure for providing Verkhotursky yamschiks with a money wage was not simplified. They went to Moscow for payment annually. This worsened the already difficult financial situation of the yamschiks, negatively affected their duties, and therefore hindered the Russian development of Siberia.

Payment delay in workfare programmes and household welfare: Theory and some evidence from India

AbstractUsing the lens of a life cycle model, we argue that an administrative failure of a wage payment delay in a workfare programme could adversely affect the welfare of the poor through two channels. First, it imposes an implicit consumption tax on the household. Second, it changes the status of labour from a “cash” to a credit” good and encourages workers with negative net worth to work harder to clear off the debt. The loss of welfare persists even when the worker has outside employment options. The model's prediction accords well with India's flagship National Rural Employment Guarantee Act (MGNREGA), where payment delay to workers participating in the programme has been endemic. Our empirical evidence suggests that, contrary to conventional wisdom, worker participation in the MGNREGA programme is positively associated with a wage payment delay. However, such increased worker participation instead of signalling success of the programme points to a deeper problem of this workfare programme because of the welfare loss suffered by asset‐poor households.

Sistem Dan Prosedur Penggajian Dan Pengupahan Pada Cv. Mitra Jaya Abadi (Laporan Kegiatan Kuliah Kerja Lapangan)

The issue of salary and wages always receives great attention from every employee, because salaries and wages are a source of income whose receipts are obtained from the education and skills he has during work. Salary and wage expenditure is very important because employees are very sensitive to errors in improper payroll so that it is good for salaries to be paid on time to be able to maintain a good working atmosphere. However, there are often problems in the company related to the provision of salaries and wages, such as employee salaries that are not paid on time and abuse by certain parties so that fraud and misappropriation arise that result in losses to the company. So the company cannot be arbitrary in the payment of salaries and wages, so the company provides a good control system for the payroll and wage system that is useful for improving employee welfare by using internal supervision on salaries and wages. In the company, one of the systems that supports company activities in handling transactions and activities related to salaries and wages is the payroll and wage accounting information system. The application of payroll and wage accounting information systems in a company can help management in managing labor costs that are neatly arranged and organized. The accounting information system in payroll and payroll describes a computerized recording system to record in the form of a flowchart flow section.

Konsep Pembayaran Upah Jasa Pembajak Sawah di Desa Aek Bonban Kecamatan Aek Nabara Barumun Dalam Ekonomi Islam

Based on the results of research conducted that: (1) The concept in Islamic economics is something promised and paid by tenants as compensation or payment for the benefits they enjoy. In principle, anything that can be used as a medium of exchange in buying and selling may be used for payment in wages. In addition, wages must be something of value and permitted by syara' and the amount must be known. The amount of the prescribed wages is known by both parties, both in terms of rent and wages. An appropriate reward according to syara' is something of value and there is pleasure between the two parties. (2) The concept of Islamic economics regarding the payment system for rice field plowing services in Aek Bonban Village, Aek Nabara Barumun District, is in accordance with Islamic economic theory. The land owner gives the plowman's wages at the promised time. For every job of plowing a field, the owner of the field immediately gives his wages. There is a small portion that pays wages later or even after the harvest, but there is no intention to delay or prolong the payment of wages. Even so, this can be understood by both parties, because financially the owner of the rice field must be able to pay wages, and usually. this has been agreed before. because it has fulfilled the pillars and conditions of wages. where in the agreement made between the owner of the rice field and the rice farmer contains the amount of wages and the time of payment of the wages. So that there is no element of fraud in it that can harm either party.

Analisis Hukum pada Menerima Upah Mengajar Al-Qur'an Menurut Fiqh Hanafi dan Fiqh Asy-Syafi'i Studi Kasus Kecamatan Medan Deras Kabupaten Batu Bara

Wages are a right that must be paid to workers as compensation for the work they have done. Islam provides guidelines that the payment of wages is made upon completion of a job. The aim of this research is to find out what the opinions of Hanafi fiqh and Ash-Shafi'i fiqh are regarding receiving wages for teaching the Koran and to find out which opinion is the most persistent between the opinions of Hanafi fiqh and the opinion of Ash-Shafi'i fiqh. The type of research used is normative sociological research using a descriptive and comparative approach and the raw material sources used in this research are primary and secondary material sources. The results of this research are that between Hanafi fiqh and Ash-Shafi'i fiqh there are differences of opinion regarding receiving wages for teaching the Koran. The Hanafi fiqh opinion does not allow receiving wages for teaching the Koran, while the Ash-Shafi'i fiqh opinion allows receiving wages for teaching the Koran.