Wage Payment Research Articles

Analysis of Wages and Severance Pay During the Covid-19 Pandemic Reviewed from Labor Law

The Corona Virus Disease 2019 pandemic was first discovered in the city of Wuhan, China at the end of December 2019. This virus spreads very quickly and has spread to almost all countries, including Indonesia. As a result of the spread of the Corona virus, it has a negative impact on several sectors such as the economic sector, business, tourism, industry, health and so on. The tourism sector has been hit hard by the Covid-19 pandemic. Until now, almost all tourist destinations in Indonesia are closed. This is a very difficult condition, in Indonesia almost all tourist destinations, hotels, facilities, and entertainment are closed and are only allowed for 50% of visitors based on Government recommendations. The Karo Regency Government is also facing the same problem, one of the sectors that is relied upon to support Karo Regency's Original Regional Revenue (PAD) is from the tourism sector, and Brasatagi Subdistrict is one of the sub-districts that is the mainstay of the tourism sector in Karo Regency. Speaking of the tourism sector, the industry that is most closely related is Hotels and Restaurants. Throughout 2020 until mid-2021, the hotel occupancy rate in the Brastagi District fell by almost 90%. The very significant decline in the level of tourist visits, hotel occupancy and restaurant visitors in Brastagi District has caused entrepreneurs of tourist sites, hotels and restaurants to suffer huge losses. Employers are no longer able to cover all operational costs, including the cost of wages for workers. This forces employers to rearrange their working hours and calculate the number of workers that they still allow them to employ. Some of this is done by applying alternate vacations or leave to their employees, some of them who are no longer able to survive, are forced to lay off temporarily, cut wages. or terminate the employment of its employees. The findings in this study are that employers are still required to pay wages in full in the form of basic wages and fixed allowances as long as workers are laid off during the COVID-19 pandemic and are required to provide severance pay for workers who have been laid off in accordance with Article 156 of Law No. 2003 concerning Manpower and the Ninth Part, Article 37 concerning Payment of Wages in a State of Bankruptcy in the Government Regulation concerning Wages no. 78 of 2015.

Ijarah Collaborative Service Model in Sharia Banking

Ijarah is a contract for the transfer of usufructuary rights over goods or services, through payment of rental wages, without being followed by a transfer of ownership of the goods themselves. The context of ijarah in Islamic banking is a lease contract in which a bank or financial institution leases equipment to one of its customers based on a definite predetermined cost. The research method is qualitative with a comparative study approach. Data collection techniques include observation, documentation, and deep interviews. The object of this research was carried out in the Yogyakarta area. The findings of the ijarah case presented in this study indicate that the services created jointly by customers, service organizations (Islamic banks), and assisting parties divide their roles into sub-roles assigned to individuals. This research provides a basic understanding of the development of a sharia service model, which can complement the current IFM to holistically capture both economic transactions and service elements, which are currently prevailing in the Islamic banking market.

Analisis Sistem Pengendalian Intern Atas Pembayaran Gaji dan Upah pada Pt. Perkebunan Nusantara XII

This study aims to determine the analysis of the internal control system for the payment of salaries and wages. The type of research conducted is descriptive method, this research uses qualitative. Sources of primary data in this study in the form of interviews from the parties concerned at PT. Nusantara XII Plantation Surabaya. The results showed that PT. Perkebunan Nusantara XII did not experience problems with the salary and wage payment system. This is evidenced by the division of tasks for each section and also a healthy practice. The implementation of the internal control system for payment of salaries and wages has been going very well, where in its application there are incentives for company policies to achieve goals and all employees are required to comply and there are sanctions for employees who do not comply.
 Keywords: analysis of internal control systems, payment of salaries and wages

Analytical and computer dynamic discrete simulation model of the mechanism for the formation of monetary amounts to be paid to the enterprise for the production of rocket and space equipment

The key point of flow process modeling is that it is based on the use of discrete models. In traditional approaches to modeling production processes, time is considered as a continuous quantity. Static models are far from reality, since any production has a cyclical nature, since any product is produced in a finite time. In the modern theory and practice of modeling, mathematical models of economic processes in which time changes discretely are of great importance. The work combines various aspects of management, found a common language and structure in describing various conditions in production, the supply of components, raw materials, materials, as well as research, based on investments in staff training and product quality. The key point of flow process modeling is that it is based on the use of discrete models. In traditional approaches to modeling production processes, time is considered as a continuous quantity. Static models are far from reality, since any production has a cyclical nature, since any product is produced in a finite time. In the modern theory and practice of modeling, mathematical models of economic processes in which time changes discretely are of great importance. The work combines various aspects of management, found a common language and structure in describing various conditions in production, the supply of components, raw materials, materials, as well as research, based on investments in staff training and product quality. This article discusses the actual problems of the formation of flows that characterize the financial results of the company's activities for the production of launch vehicles. It is shown that the main flow parameters characterizing the financial condition of the enterprise are the cash flow to be paid and the cash flow to receive incoming funds for the sale of rocket kits, each of these flows is represented by a discrete simulation equation, the solution of which is carried out using computer models. An equation has been formed to determine the cash flow for the payment of wages to the main production personnel at the enterprise. To assess the magnitude of the effect as the final result of the company's activities, an equation has been formed that allows determining the specific cost of the launch vehicle. At a known price and its unit cost, mathematical and computer models of the profit flow received by the enterprise are formed. The graphs of the trajectories of changes in the flow of profit and the expenditure on wages presented in the work allow us to determine the time of the transition process and its dynamic stability under imposed disturbances in the volume of the order from Roscosmos.

Perlindungan Hukum Terhadap Pekerja atas Upah yang Terlambat Dibayarkan: Tinjauan Hukum atas Penerapan Teori Keadilan

Wages have always been an issue that creates confusion between workers and employers as employers, which will continue to be a long-lasting problem if not handled properly. It is hoped that legal arrangements will be formed that will at least reduce the unequal interests between the two which gradually give rise to disharmony. Throughout labor history, the payment of workers' wages, which is a worker's right, has always given rise to problems, even though wages are the basis for meeting the needs of life and family. The purpose of this writing is to analyze and examine legal protection for workers for late payment of wages based on John Rawls's Theory of Justice. The research used is normative legal research with a statutory regulation approach and a case approach. The legal materials used are primary, secondary and tertiary legal materials. The results of this research show that work agreements protect workers against late payment of wages. The legal implications of workers' wages being paid late are (1) giving rise to industrial relations disputes; (2) The principle of justice is not realized in employment relations; (3) Injuring workers' welfare. Meanwhile, preventive efforts that must be taken to prevent workers' wages from being paid late are through optimizing the guidance and supervision of the implementation of harmonious employment relations with statutory regulations.

Trading off static efficiency and dynamic incentives in apprenticeship relations

In this paper, we study a model of on-the-job training in a monopsonic environment with no enforceability and with imperfect credit markets. A market equilibrium is a relational contract which specifies a sequence of wages, a sequence of productivities for the worker and a termination date which satisfy the worker's and the firm's incentive constraint and maximize profits. We show that no self-enforceable contract can end in a period in which total surplus from employment is negative. If the surplus of employment is always positive, equilibrium contracts are perpetual and involve no wage payment before the worker is fully trained. The worker's expected productivity in an alternative employment grows exactly at the interest rate. For the particular case of a Cobb-Douglas production function for the agent, we show that training is slower for higher productivity coefficient and output elasticity. The effect of the discount rate is ambiguous.

New changes in the labor legislation of Ukraine during the armed aggression of the Russian Federation on the territory of Ukraine

The article examines the current changes in labor legislation, which were adopted by the Verkhovna Rada of Ukraine in March 2022 in connection with the martial law due to the armed aggression of the Russian Federation in Ukraine. The Law of Ukraine “On the organization of labor relations in martial law” is reviewed, the main provisions that are important for the development of labor relations in martial law for both employees and employers are determined.
 Changes in the conclusion of an employment contract for this period are studied in detail. Possibilities of termination of the employment contract on the initiative of both the worker and the employee are studied. The problem of registration and termination of labor relations in those regions of Ukraine where active hostilities are conducted is traced.
 The article focuses on the forms of employment contract for the period of martial law, in particular, the conclusion of an employment contract may be in writing or orally.
 There are changes in wages. From now on, the employer is released from liability for late payment of wages to the employee, if he proves that the reasons for late payment were force majeure, such as hostilities and martial law.
 An innovation such as the suspension of an employment contract, which is possible in connection with military aggression against Ukraine, is being studied in detail. Due to the suspension, it excludes the possibility of employment by the employer and its performance by the employee. It is emphasized that the termination of the employment contract is not the termination of employment with the employee. Attention is drawn to the fact that the employer, under such conditions, is not obliged to pay wages to its employees, and further reimbursement of any payments to employees who were unable to make the employer in connection with the suspension of the employment contract, in full will rely on the aggressor state, namely the Russian Federation. The article also draws attention to the new bill submitted to the Verkhovna Rada of Ukraine in April 2022 on amendments to some laws of Ukraine on the optimization of labor relations in martial law. Emphasis is placed on the new points by which this bill fills in the gaps in the Law №2136.

SERVANTS AS CREDITORS:NAVIGATING THE MORAL ECONOMY OF AN EARLY MODERN ARISTOCRATIC HOUSEHOLD

ABSTRACT In this article, we argue that servants working for Count Magnus Gabriel De la Gardie (1622–1686) were part of an intricate system of economic and social dependencies. Focusing on the indebtedness of the aristocracy to its workers, we examine how deferred payment of wages opened up for negotiations between servant and master, and suggest that servants became de facto creditors to their master. In a moral economy built on trust, credit and the idea of aristocratic paternalism, servants negotiated arrangements for the future, keeping close track of what was owed them or their spouses in deferred payments. From an investigation of over six hundred petitions, written from people in the lower strata of servants, including, among others, milkmaids, gardeners, stable boys, bird-catchers, lackeys, jesters, and wet nurses, and from which we have chosen to exclude high ranking employees such as bailiffs or chaplains, we showcase the strategies available to people on the margins of society. The arrangements suggested by petitioners show a surprising amount of detailed consideration, at the same time appealing to Christian compassion, paternalistic concerns and a sense of reciprocity between master and servant, thereby both confirming and using hierarchies and asymmetrical power relations to secure advantages.

Does measurement error explain the increase in subminimum wage payment following minimum wage increases?

In analyses of minimum wages, positive “ripple effects” and subminimum wages are difficult to distinguish from measurement error. Indeed, prior work posits that a simple, symmetric measurement error process may underlie both phenomena in Current Population Survey data for the full working age population. We show that the population-wide symmetry between spillovers and subminimum wage payment is illusory in that spillovers accrue to older individuals while subminimum wage payment accrues to the young. Symmetric measurement error cannot explain this heterogeneity, which increases the likelihood that both spillovers and subminimum-wage payment are real effects of minimum wage increases rather than artifacts of measurement error.

Payment of Labour Wage for Construction Site Operations with Safety Risk

Abstract The increasing rate of unsafe acts by construction workers during construction operations to earn more wages is raising new concerns due to its negative effects; including accidents on construction sites. This study, therefore, examined the relationship between the level of safety risk in different building construction operations/trades and methods of payment of wages for construction operatives to determine if the wage payment method was predicted by the level of risk in each operation. Prior to this, the study prioritised selected construction operations based on their safety risk level and rated the method of payment of wages for each operation based on their frequency of utilisation. A site-based survey was conducted using structured questionnaire and interview, administered to building tradesmen and labourers in South-East Nigeria. The study identified 12 high-risk level and 7 medium-risk level operations/trades. The study ranked roofing work as the riskiest building operation. It also found that negotiated lump sum, piece rate and time rate wage systems respectively, were the most prevalent wage payment systems in the payment of wages for operatives. Although the study also found that the level of risk has positive effect on the method of payment of wages (β = 0.214; t-stat = 0.640), it revealed that the level of risk involved in each operation/trade does not significantly predict the payment method used in payment of workers’ wages (F-Stat (0.409) < F-Critical (4.451); p (0.531) > 0.05). It identified negotiated lump sum wage payment method as an emerging wage payment system in Nigeria construction industry and suggested for further investigation to unravel the circumstances behind its high acceptance. The study then craved for review of existing labour laws in Nigeria to capture the new trends in the labour management of risky operations on construction sites.

Соціально-побутові умови та продовольче забезпечення науково-педагогічних працівників СРСР у 20-х рр. ХХ століття

У статті розглянуто один із актуальних напрямів в історичних студіях щодо особливостей соціально-побутових умов та продовольчого забезпечення науково-педагогічних працівників СРСР у 20–30-х рр. ХХ століття. Мета роботи полягає у висвітленні діяльності російських центральних та місцевих органів влади з покращення соціально-побутового, матеріального та житлового забезпечення наукових та педагогічних працівників, зокрема створення та діяльність ПетроКУБУ та ЦеКУБУ. Методологія дослідження включає принципи наукової об’єктивності, історизму, системності, а також методи аналізу та синтезу, узагальнення, історико-порівняльний, історико-типологічний. Висновки. Характеризуючи становище вчених у 20-х рр. ХХ ст., необхідно зазначити, що наукова інтелігенція, як і загалом радянське післяреволюційне суспільство, знаходились у складній суспільно-політичній та економічній ситуації. Наукова інтелігенція належала до тих верств суспільства, які особливо гостро відчули погіршення якості життя. Закриття низки вищих навчальних закладів і факультетів, затримки з виплатою заробітних плат, що і без того знецінювалися через розгул інфляції, позбавляли науковців стабільного доходу. Цей важкий у побутовому плані період співпав у часі з болісною трансформацією соціальної структури населення країни, що зачепило і наукову інтелігенцію. Матеріальне становище вчених було досить хитким, характеризувалося відсутністю житла, низьким рівнем заробітної плати, відсутністю умов для проведення науково-дослідної роботи, завантаженістю партійно-політичною роботою. Змінилося й ставлення до вчених та їх ролі в житті суспільства, побутувала думка про неприпустимість керівної ролі інтелігенції в будь-якій галузі народного господарства та культури, зведення становища представників інтелігенції до рядових виконавців. До того ж радянське керівництво розуміло, що науковий потенціал країни потрібно зберегти для будівництва соціалістичного суспільства. Тому одним із головних був пошук можливостей порятунку вчених від вимирання і надзвичайного виснаження. Влада починає вибудовувати співпрацю з інтелектуальною системою, залучаючи її на свою сторону, створюючи для неї сприятливі умови для життя та роботи.

Potmarks as a Rationing System on Egyptian Food Producing Sites: Defining Egypt’s Proto-Bureaucracy

In this multidisciplinary discussion, the author advances the hypothesis that pre-firing potmarks placed externally onto bread moulds constituted a locally regulated rationing or wage payment system throughout Egypt in Late Predynastic and Early Dynastic times. In the absence of both formal writing and a centralized government, the invention of potmarks is seen as an administrative ‘first response’, an adaptive mechanism in the truest Darwinian sense, to meet an urgent need for order and control in a climate of increasing economic complexity as people transitioned from private to public spheres of food production. Furthermore, the distribution of geographically discrete but similar potmark corpora across Egypt suggests the presence of a ‘proto-bureaucracy’ before state formation, with this genre of mark situated at its core. This proto-bureaucracy is seen as inherently different from the bureaucracy of the impending state, dominated instead by elements of an adhocracy, a form of administration based on non-centralized management. The term adhocracy and its tenets, although developed in the modern era for present-day and future restructuring of bureaucracies, permit for the first time a cogent modelling of potmark administration.

Analisis Sistem Dan Prosedur Penggajian Serta Pengupahan Dalam Meningkatkan Efektivitas Pengendalian Intern PT Maju Jang Jaya Lubuklinggau

This research uses descriptive qualitative research. In this study using primary and secondary data sources. The data collection technique used by the researcher is the technique of observation, interviews and documentation from PT. Forward Jang Jaya. Based on the analysis of the payroll and wage accounting system, it can be seen that 1) Functions related to the payroll and wage system at PT. Maju Jang Jaya has not fully carried out their duties properly because of the dual tasks carried out by the finance department / cashier, namely as a maker of payroll and salary lists as well as payment of salaries and wages, documents used in the payroll and remuneration system. PT. Maju Jang Jaya is good enough, but still not perfect because there is no salary envelope document. 2) Bookkeeping payroll system and wage system at PT. Maju Jang Jaya has done enough so that it can support the effectiveness of internal control. The network of procedures that make up the payroll and remuneration system has not been fully effective because employee absenteeism is not supervised by the payroll department, so that it can trigger the risk of absenteeism and the occurrence of errors or other fraudulent acts and the organization. structure of PT. Maju Jang Jaya is not good because it does not separate the function of the payroll maker from the payer of the salary. 3) The authorization system has not fully supported the elements of internal control related to payroll and wages because it has not shown evidence of the accountability of the authorities in it and the implementation of the payroll and wage system at PT. Maju Jang Jaya has not fully implemented healthy practices because employee absenteeism is not supervised by the payroll department.

Analysis of implementation : the payroll accounting system and employee wages

The accounting system, especially the payroll accounting system, and employee wages will assist the company in managing the payment of wages and salary, thereby preventing fraud. Internal control will be influenced by a solid accounting system. The goal of this research is to determine the company's internal control effectiveness by examining how well payroll accounting information systems are applied. The research method used is a literature study. In the organizational structure, there is a lack of task separation and division. The authorization system and recording procedures and healthy practices have not been implemented properly. In conclusion, internal control aspects in the payroll and salary accounting systems have not been fully fulfilled in several companies.

BANKACILIK DÜZENLEME VE DENETLEME KURUMU TARAFINDAN YAYIMLANAN “BANKALARDA İYİ ÜCRETLENDİRME UYGULAMALARINA İLİŞKİN REHBER”İN İŞ HUKUKU AÇISINDAN DEĞERLENDİRİLMESİ

The Banking Regulation and Supervision Agency publishes "good practice guides" to comply with the international principles and standards of the Basel Committee. One of these guides is “Guide to Good Remuneration Practices in Banks”. The purpose of this Guide is to explain the good practices expected from banks in order to ensure that remuneration policies, processes, and practices in banks are established and implemented within the framework of a healthy and effective risk management approach. The guide includes general principles for remuneration of bank employees and principles for remuneration of “specialized employees”. When bank employees working with an employment contract are remunerated in accordance with the principles set out in the Guide, these principles may contain violations of the principles and rules of labor law. Especially, deferred and long-term payment of variable wages, payment only on condition that the financial situation of the bank is favorable during the payment period, payment by non-cash instruments and agreements for cancellation and refund of variable wages are of this nature.

Sick Leave Due to Stress, What are the Costs for Dutch Employers?

Purpose Stress-related illnesses are prevalent in Western society, causing sick leave and putting a heavy economic burden on employers and society. For Dutch employers it is particularly relevant to have insight into the costs of absenteeism due to stress-related illness, as they are legally obligated to continue payment of wages. Therefore, this study assessed the duration and costs of an episode of sick leave due to stress-related illness for Dutch employers. Methods Data on sick leave due to various stress-related illnesses were obtained from a nationwide occupational health service database. Stress-related illnesses included tension complaints, burn-out, overexertion, and other reactions to stress. The duration per sick leave episode was estimated in working days, after which the average cost per sick leave period was estimated using age- and gender-specific price weights. Results During the study period, 16,676 employees took 17,338 episodes of sick leave due to stress-related illness. On average, one episode of sick leave lasted 101 working days, for which the costs for the employer were on average €19,151 per worker. Women were responsible for most episodes of sick leave and were on average 37 days more absent per episode compared to men. Moreover, of all kinds of stress-related illnesses, burn-out had the longest duration of sick leave with 313 calendar days and 163 working days, resulting in an average cost of €30,770. Conclusions Sick leave due to stress-related illness places a heavy burden on employers and thus society. Further research should be conducted on how to reduce this burden.

WAGES AND SALARY ADMINISTRATION

The payment of wages and salary is an inbuilt system with the human force for their activity performed. To what extent the payment of wages & salary is reasonable and adequate in consonance to the nature of the work performed, is a question mark. The reason attributed, is the existence a of very large labour force the and avail ban alit workforce work force whether it is a framerate factor of industrial sector. The supply of labour more then thousand and wither result, there is exploitations of cheap labour policy. Later the advent of trade unionism helped to improve the working conditions of labour. Until the Second World War, event the Government adopted a “LAISSEZ – FAIRE” policy in this regard. It was as late in 1947, that the industrial unrest become so uncontrollable that a tripartite conference was convened of (1) Central and State Govt. (2) Employers, and (3) Employees, which resulted in the industrial trade resolution. It was realized that increase in production was not possible without the fullest cooperation between management and labour. This led to appointment of the fair wages committee and profit- sharing bonus committee. Thus, the lot of the worker began to improve of the living.

Job Creation and Job Destruction in Newly Established, Privatized, and State-Owned Enterprises in CIS countries

The article describes newly created private firms are those that have been private since they were established, i.e. the enterprises, which were established after the transition process started. In the economic literature, they are also referred as de novo enterprises or firms. The paper reports new and unique firm level survey evidence to investigate the micro economic nature of the growth process and structural change in CIS countries. In particular, we investigate gross job creation and destruction in newly established private (de novo) firms and “traditional” ones, being state owned and privatized firms and find that the de novo private firms are the most dynamic ones in terms of job creation. As result of the research we find that state owned enterprises are not significantly different in their employment behavior from privatized firms, where mixed effects of competition on employment growth. Therefore, the result could be evidence that suggests efficiency wage payments are important for employment growth in couple of CIS countries.

Ease of Doing Business amidst COVID-19 Pandemic: A Case Study of Rajasthan

The present study attempts to highlight the overview of the regulatory reforms undertaken by Government of Rajasthan and also investigates the impact of COVID-19 on the small businesses of the state. The study is based upon primary survey. The result of the survey depicts that the regulatory reforms undertaken by the state have positive effect on the businesses, though the existing reforms could only provide limited support to the losses incurred by business during the time of pandemic. The results highlight that the key challenges faced by all the businesses include repayment and acquiring loans, payment of wages and salaries, weakening of demand and retaining of workforce. The effective ways to support the revival from losses include technological innovations, increase the sales and demand for goods, lowering of the cost to business along with the incentives and bailout packages given by the government. The study gives the perception of businesses that can help policymakers and public representatives to design state-specific strategic plan for the revival of businesses from the losses caused during the pandemic.

Expert Study of Issues Related to the Calculation and Payment of Wages and Other Payments Established by Law: Guidelines

The right to receive fair wages is guaranteed by the state. The protection and restoration of violated rights are entrusted to various state structures, including investigative and judicial authorities. To establish an objective picture of the event in question and the fact of non-payment of wages to employees, a forensic economic examination is assigned. The following methodological guidelines consider the main approaches to conducting forensic examinations concerning getting the salary and other payments by an employee. These include the tasks of establishing the correctness of the amounts of wages paid, compliance with the due date for the payments, determining whether the employer has the financial capacity to pay the employees on time and in full. The author gives a list of the objects of expert research and provides their brief description. The article also addresses the content of questions that fall within the competence of a forensic economist and of those that do not. Based on the examples from expert practice, the author gives algorithms for solving the tasks on the calculation and payment of wages. The final part of the guidelines presents a brief analysis of the legal regulation of liability for non-payment of wages abroad.