NGHIEN Clhl - TRAO DOI
TS. NGUYEN QUANG HUE
Truang phong Nghien cuu Quan he Lao dgng Vien Khoa hoc Lao dgng vd Xd hgi
X
ac djnh tien luong va thu nhap cho ngudi lao dpng trong doanh nghiep la toan bp eac each thifc, qui djnh lien quan den hinh thanh quy luong, mire luong, eo cau tien luong, ehl tra tien luong va thu nhap eho ngudi lao dpng.Ngoai ra, viec xac djnh tien luang, thu nhap cho ngudi lao dpng trong doanh nghiep cdn de cap den cae mue tieu eiia he thdng tien luong, phan phdi thu nhap va cac chinh saeh hay qui dinh ve tien luong, thu nhap eho ngudi lao dpng. Bdi vay, bat ky mpt doanh nghiep nao khi xay dung co che phan phdi tien luong va thu nhap deu phai xac djnh rd cac muc tieu can phai dat dupe, dd la CO sd de de ra co ehe va ehinh saeh tien luong hpp ly.
Xay dung chinh saeh phan phdi tien luong trong doanh nghiep can dua tren mpt sd nguyen tac cirng, mem nhat djnh. Od la nhifng ehuan mue ma cae he thdng tien luong, phan phdi thu nhap phai tuan thii. Thdng thudng chinh saeh phan phdi tien luong va thu nhap can phai de cap den 3 nguyen tac cirng co ban sau day:
- Thu nhat la, tra luong ngang nhau cho lao dpng nhu nhau, day ehinh la nguyen tae phan phdi theo lao dpng. Trong doanh nghiep, nguyen tae nay yeu cau phai danh gia diing danmire dp dong gdp va hieu qua lao dpng cua mdi ngudi lao dpng de thuc hien tra cdng tuong xifng.
Nguyen tac nay eung yeu cau ]oai bd mpi su phan biet ddi xu trong phan phdi tien luong va thu nhap.
- Thu hai, phai dam bao tde dp tang nang suat lao dpng cap hon tdc dp tang tien luong.
Trong pham vi nen kinh te qudc dan, eung nhu npi bp mpt doanh nghiep, mudn ha gia thanh san pha'm, tang tich luy thi trong tirng giai doan phat trien can duy tri toe dp tang nang sua't lao dpng Idn hon tde dp tang tien luong binh quan.
- Thu ba, phai dam bao mdi quan he hpp ly ve tien luong giifa nhifng ngudi lao dpng lam cae cdng viec khae nhau trong doanh nghiep. Nguyen t i c nay ddi hdi phan phdi tien luong trong doanh nghiep phai dam bao su hpp ly ve dp gian each
giifa ngudi ed mire luang cao nhat va ngudi thap nhat (bpi sd tien luong), ve quan he giifa mire
75. Nguyen Quang Hue.
luong cao nha't va mifc luong thap nhat trong ciing mpt bac, su hpp ly ve quan he giifa tien luong tra cho lao dpng nam va lao dpng nif va lao dpng theo cae dp tudi khae nhau.
Can cir vao cac nguyen tac ehung^ moi doanh nghiep can dua ra nhifng nguyen tac xac djnh tien luong eho ngudi lao dpng phii hpp vdi tinh hinh thue te va dac diem eua doanh ngtiiep trong tirng giai doan phat trien.
Nhu vay, co the thay xac djnh tien luong, thu nhap khong don thuan chi la viec xac djnh mire luong cho ngudi lao dpng, ma con bao ham he thdng cae each thirc xac djnh, chinh sach dieu chinh tien luang va qua trinh thue thi toan bp cae quy dinh ve phan phdi tien luong va thu nhap.
Hon nifa, van de xac djnh tien luang va thu nhap cho ngudi lao dpng trong doanh nghiep phai linh hoat, uyen ehuyen, phan anh quan he eung cau va eac mifc luong dang thjnh hanh tren thj trudng, ddng thdi phii hpp vdi kha nang chi tra ciia doanh nghiep va su ddng thuan cua eac ben.
Trong khi xac dinh tien luong cd quan he chat ehe vdi mire dp dong gop lao dpng va ket qua
,D & XH - Sd332 (Id 1-15/4/2008) 1^
NGHIEN CUU - TRAO DOI
lao ddng, thi phan phdi thu nhap ngoai luong (cd tinti chat luang) lai khdng dua true tiep tren ket qua lao dpng. Cac loai thu nhap khae cua ngudi lao dpng nhu ngay nghi dupc tra luong, ddng gdp vao quy bao hiem xa hpi, cac chi phi khae ve eham sdc sifc khoe, dao tao, qua tet, qua sinh nhat, an trua, cac loai tien trp cap... theo quy djnh ciia doanh nghiep tra cho ngudi lao ddng hoac la theo sang kien eiia ehu doanh nghiep hoac la theo cac thoa thuan trong thoa udc lao dpng tap the va thudng khidng gan true tiep vdi ddng gdp, hieu qua lao dpng ea nhan, ma can cir theo tham nien, yeu cau nang cao phiic Ipi ciia ngudi lao dpng, trach nhiem xa hpi. Cae khoan thu nhap nhu vay cua ngudi lao dpng cd the xem la cae khoan thu nhap mem.
Tra luang eho ngudi lao dpng hpp ly ngoai cae nguyen tac tren, doanh nghiep can phai xem xet cae yeu td lien quan den ehi phi tien luong, bao gdm:
Mot la, he thdng luat phap va cae ehinh saeh tien luong ciia Nha nudc. He thdng luat phap va chinh sach eua Nha nudc^cd vai trd djnh hudng, tao hanh lang phap ly de cae doanh nghiep ap dung hoac lam can cir tra luong cho ngudi lao dpng. Luat phap lao dpng cung ed cac quy dinh khae nhau ve tien luong nhu lam them gid, tien luong ngirng viee, cac che dp phu cap, tien thudng, cac che dp khuyen khicti khae, nang bac luong, ehe dp thdi viee, ehe dp bao hiem xa hdi, che dp bao hiem y te, bao hiem tai nan lao dpng... cung cd tac dpng den viec xac djnh chi phi tien luang trong doanh nghiep. Mpt su dieu ehinh nhd ve mifc luong tdi thieu cung cd the keo theo su thay ddi Idn ve chi phi lao dpng cua doanh nghiep, ke ea ehi phi bao hiem xa hpi, chi phi dao tao... va d i n den nhifng thay ddi trong quan he phan phdi tien luong, thu nhap trong npi bp doanh nghiep. Viee dieu chinh thue thu nhap va ty gia ed the tac dpng den mire thu nhap thuc te ciia nhifng nhdm lao dpng khae nhau. Nhifng thay ddi ve chi tieu ciia Chinh phu, ve ehinh sach tien te cd the la tae nhan gay lam phat va tir dd anh hudng den ehi phi tien luang eua doanh nghiep. Chinh sach tien luang va thu nhap cua Nha nude vira ed muc tieu kinh te (tac dpng den kha nang canh tranh va tao su linh hoat) vira ed mue tieu xa hpi (dam bao su phan ptidi cdng b§ng cae Ipi icti kinh te va bao ve cac nhdm lao dpng de bj ton thuang), anh hudng idn tdi thi trudng lao dpng va tang trudng- kinh te ndi chung.
Hai la, su phat trien va cac dac trung eua thj trudng lao dpng. Trong dieu kien thj trudng lao dpng phat then, ngudi lao dpng trd nen ea dpng han va theo quy luat, hp se tim den lam viee d noi nao cd mire luang eao hon. Ngudi sir dung lao dpng liic nay mudn "giif chan" ngudi lao dpng khdng the tu minh ap dat mire luong ma can
tham khao cac miirc luang p h d bien tren thj trudng va phai dupc ngudi lao ddng chap thuan.
Vdi s u phat trien cua thi trudng lao ddng, mure luong dupc thiet lap tren thj trudng cd tac dpng manh me den qua trinh dam phan va thoa thuan tien luang cua ngudi lao ddng va ngudi sur dung lao dpng. Liic nay viec xac dinh chi phi tien luang trong doanh nghiep chiu tac ddng manh me ciia cae mifc luong thjnh hanh tren thj trudng. Do tac dpng cua quan he cung cau, trong nhirng thdi ky thieu hut lao dpng cd du trinh dp thi tien luang cd xu tiudng tang. Ngupe lai, trong nhifng thai ky suy thoai hay d u thira, cung lao dpng Idn han cau lao ddng thi tien luang se ed xu hudng tang eham lai, tham ehi cdn giam di. Nhu vay, quan he eung- cau lao dpng tac dpng rat Idn, tham chi la yeu td quyet djnh den tien luang trong doanh nghiep. Tuy nhien, tiiy thudc vao tirng loai thi trudng tien luong trong cac doanh nghiep co the dupc hinh thanh khae nhau:
- o d i vdi doanh nghiep trong thj trudng lao dpng canh tranh hoan hao thi mire tien luang tra cho ngudi lao ddng dupc xac djnh tren ca so mire luong can bang tren thj trudng.
Muc luang tren thi trudng la can cU de doanh nghiep quyet djnh thue lao dpng.
- Doanh nghiep hoat dpng tren thi trudng lao dpng dpc quyen mua, ngudi sur dung lao dpng la ngudi djnh gia (wage setter) cd the dieu khien mifc tien luang thdng qua sd lupng lao dpng duac tuyen dung. Liic nay tien luong cd the thap han mire luong can bang tren thj trudng.
- Doanh nghiep hoat dpng tren thj trudng lao dpng dpc quyen ban, la thi trudng lao dpng co s u tham gia cija cdng doan dieu chinh lupng eung irng lao dpng. Khae vdi thj trudng lao dong canh tranh hoan hao, quyet djnh cung ifng lao dpng cua cac ca nhan ktidng ddc lap vdi nhau ma thdng qua Cdng doan va cd xu hudng day mifc tien luong len eao han mire tien luang can bang tren thj trudng.
- Doanh nghiep hoat ddng tren thj trudng lao dpng song phuang, la tinh trang thi trudng lao dpng mpt ben cd s u tham gia cCia cdng doan dieu chinh lupng cung ifng lao dpng va mpt ben la nha dpc quyen tuyen dung iao dpn^ hoac cd s u lien ket cua mpt sd it cac nha tuyen dung lao dpng.
Tren thj trudng nay tien luang dupc xac dinh thdng qua s u mac ca va hanh vi cua cac ben tham gia thi trudng. Cdng doan cd xu hudng nang cao tien luang va muc dp cd viec lam.
Ngupe lai, eac nha tuyen dung lai cd xu hi/dng giam tien luong va mire tuyen dung lao dpng. SU tuong tae giira hai luc lupng ttii trudng nay se quyet djnh mire tien luang tren thi trudng.
(con nQa)
