Salario

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Un salario es una forma de pago de un empleador a un empleado, que puede especificarse en un contrato de trabajo . Se contrasta con el salario a destajo , donde cada trabajo, hora u otra unidad se paga por separado, en lugar de hacerlo de forma periódica. Desde el punto de vista de la gestión de una empresa, el salario también se puede ver como el costo de adquirir y retener recursos humanos para ejecutar las operaciones, y luego se denomina gasto de personal o gasto salarial. En contabilidad, los salarios se registran en cuentas de nómina.

El salario es una cantidad fija de dinero o compensación que un empleador paga a un empleado a cambio del trabajo realizado. El salario se paga comúnmente en intervalos fijos, por ejemplo, pagos mensuales de una doceava parte del salario anual.

El salario generalmente se determina comparando las tasas de pago del mercado para las personas que realizan un trabajo similar en industrias similares en la misma región. El salario también se determina nivelando las tasas de pago y los rangos de salario establecidos por un empleador individual. El salario también se ve afectado por la cantidad de personas disponibles para realizar el trabajo específico en el lugar de trabajo del empleador. ^[1]

Historia

Primer salario pagado

Si bien no hay un primer talón de pago para el primer intercambio de trabajo por pago, el primer trabajo asalariado habría requerido una sociedad lo suficientemente avanzada como para tener un sistema de trueque que permitiera el intercambio uniforme de bienes o servicios entre comerciantes. Más significativamente, presupone la existencia de empleadores organizados —quizás un gobierno o un organismo religioso— que facilitarían los intercambios de trabajo por contrato de manera suficientemente regular como para constituir un trabajo asalariado. A partir de esto, la mayoría infiere que el primer salario pudo haberse pagado en un pueblo o ciudad durante la Revolución Neolítica , en algún momento entre el 10.000 a. C. y el 6.000 a. C. ^{[ cita requerida ]}

Una tablilla de arcilla con inscripciones cuneiformes fechada alrededor del 3100 a. C. proporciona un registro de las raciones diarias de cerveza para los trabajadores de Mesopotamia . La cerveza está representada por una jarra vertical con base puntiaguda. El símbolo de las raciones es una cabeza humana que come de un cuenco. Las impresiones redondas y semicirculares representan las medidas. ^[2]

En la época del Libro hebreo de Esdras (550 a 450 a. C.), la sal de una persona era sinónimo de obtener sustento, cobrar un sueldo o estar al servicio de esa persona. En ese momento, la producción de sal estaba estrictamente controlada por la monarquía o la élite gobernante. Dependiendo de la traducción de Esdras 4:14, ^[3] los sirvientes del rey Artajerjes I de Persia explican su lealtad de diversas formas como "porque somos salados con la sal del palacio" o "porque tenemos manutención del rey" o " porque somos responsables ante el rey ". ^{[ cita requerida ]}

Salarium

En general se afirma que la palabra latina Salarium originalmente significaba "dinero de sal" (Lat. Sal , sal), es decir , la suma pagada a los soldados de la sal. ^{[4] [5]} Sin embargo, no hay evidencia de esto. ^[6]

Imperio romano y Europa medieval y preindustrial

Independientemente de la conexión exacta, el salarium pagado a los soldados romanos ha definido una forma de trabajo por encargo desde entonces en el mundo occidental , y dio lugar a expresiones tales como "valen la pena". ^{[ cita requerida ]}

Dentro del Imperio Romano o (más tarde) la Europa medieval y preindustrial y sus colonias mercantiles , el empleo asalariado parece haber sido relativamente raro y mayormente limitado a sirvientes y roles de estatus superior, especialmente en el servicio gubernamental. Tales roles fueron remunerados en gran medida por la provisión de alojamiento, comida y ropa de librea ( es decir , "comida, ropa y refugio" en el idioma moderno). A muchos cortesanos, como los valets de chambre , en los tribunales de finales de la Edad Media se les pagaban cantidades anuales, a veces complementadas con pagos adicionales importantes, aunque impredecibles. En el otro extremo de la escala social, aquellos en muchas formas de empleo o no recibieron pago, como conesclavitud (aunque a muchos esclavos se les pagaba al menos algo de dinero), servidumbre y servidumbre por contrato , o recibían sólo una fracción de lo que se producía, como en el caso de la aparcería . Otros modelos alternativos comunes de trabajo incluían el empleo por cuenta propia o cooperativa, como los maestros de los gremios de artesanos , que a menudo tenían asistentes asalariados, o el trabajo y la propiedad corporativos, como en las universidades y monasterios medievales . ^{[ cita requerida ]}

Revolución comercial

Incluso muchos de los trabajos creados inicialmente por la Revolución Comercial en los años de 1520 a 1650 y más tarde durante la industrialización en los siglos XVIII y XIX no habrían sido asalariados, pero, en la medida en que se les pagó como empleados, probablemente se les pagó una hora o salario diario o pagado por unidad producida (también llamado trabajo a destajo ). ^{[ cita requerida ]}

Participación en las ganancias

En las corporaciones de este tiempo, como las varias Compañías de las Indias Orientales, muchos gerentes habrían sido remunerados como propietarios- accionistas . Tal remuneración esquema es aún hoy comunes en la contabilidad , la inversión y la firma de abogados asociaciones donde las principales familias profesionales son de capital asociados, y no reciben un sueldo técnicamente, sino que hacen que un periódico "Draw", a su parte de las ganancias anuales. ^{[ cita requerida ]}

Segunda revolución industrial

De 1870 a 1930, la Segunda Revolución Industrial dio lugar a la moderna corporación empresarial impulsada por los ferrocarriles, la electricidad y el telégrafo y el teléfono. Esta era vio el surgimiento generalizado de una clase de ejecutivos y administradores asalariados que servían a las nuevas empresas a gran escala que se estaban creando.

Los nuevos puestos gerenciales se prestaron al empleo asalariado, en parte porque el esfuerzo y la producción del " trabajo de oficina " eran difíciles de medir por horas o por partes, y en parte porque no necesariamente obtenían una remuneración de la propiedad de las acciones . ^{[ cita requerida ]}

As Japan rapidly industrialized in the 20th century, the idea of office work was novel enough that a new Japanese word (salaryman) was coined to describe those who performed it, as well as referencing their remuneration.^{[citation needed]}

20th century

In the 20th century, the rise of the service economy made salaried employment even more common in developed countries, where the relative share of industrial production jobs declined, and the share of executive, administrative, computer, marketing, and creative jobs—all of which tended to be salaried—increased.^{[citation needed]}

Salary and other forms of payment today

Today, the concept of a salary continues to evolve as part of a system of the total compensation that employers offer to employees. Salary (also known as fixed or base pay^{[citation needed]}) is coming to be seen as part of a "total rewards" system which includes bonuses, incentive pay, commissions, benefits and perquisites (or perks) and equity (like stock options, especially common in technology companies).^[7] These tools help employers link rewards to an employee's performance.

Compensation has evolved considerably. Consider the change from the days of and before the industrial evolution, when a job was held for a lifetime, to the fact that, from 1978 to 2008, individuals who aged from 18 to 44, held an average number of 11 jobs.^[8] Compensation in knowledge-based work has evolved gradually moving away from fixed short-term immediate compensation towards fixed and variable outcomes-based compensation.^{[citation needed]}

By country

Botswana

In Botswana, salaries are almost entirely paid on a monthly basis with pay dates falling on different dates of the second half of the month. Pay day usually ranges from the 15th of the month to the last day. The date of disbursement of the salary is usually determined by the company and in some cases in conjunction with the recognized Workers Union.

The Botswana Employment Act Cap 47:01 Chapter VII regulates the aspect of protection of wages in the contracts of employment. The minimum and maximum wage payment period with the exception of casual employees should not be less than one week or more than a month, and where not expressly stipulated a month is the default wage period per section 75 of the Act payable before the third working day after the wage period. The wages are to be paid during working hours at the place of employment, or in any other way, such as through a bank account with the consent of the employee. Salaries should be made in legal tender, however, part payment in kind is not prohibited provided it is appropriate for the personal use and benefit of employee and his family, and the value attributable to such payment in kind is fair and reasonable. The payment in kind should not exceed forty per cent of the total amount paid out to the employee.

The minimum wage is set, adjusted and can even be abolished by the Minister on the advice of the Minimum Wages Advisory Board for specified trade categories. The stipulated categories include building, construction, hotel, catering, wholesale, watchmen, the domestic service sector, the agricultural sector etc. The current minimum wages set for these sectors are set out in the Subsidiary legislation in the Act.

Women on maternity leave are entitled to 25% of their salaries as stipulated by the Employment Act but the majority of the companies pay out at about 50% for the period.^[9]

Denmark

By working for the Danish Government, it has been agreed under political agreements that the salary is dependent on the seniority, education, and of a qualification allowance.

European Union

According to European law, the movement of capital, services and (human) resources is unlimited between member states. Salary determination, such as minimum wage, is still the prerogative of each member state. Other social benefits, associated with salaries are also determined on member-state level.^[10]

India

See also: Indian labour law § Wage regulation, Labour in India, Gender pay gap in India, and Salary of Government Officials in India

In India, salaries are generally paid on the last working day of the month (Government, Public sector departments, Multi-national organisations as well as majority of other private sector companies). According to the Payment of Wages Act, if a company has less than 1,000 Employees, salary is paid by the Company on 7th of every month. If a company has more than 1,000 Employees, salary is paid by the 10th of every month.^[11]

Minimum wages in India are governed by the Minimum Wages Act, 1948.^[12] Employees in India are notified of their salary being increased through a hard copy letter given to them.^[13]Pay outstanding salary of police commissioner

Italy

In Italy, the Constitution guarantees a minimum wage, as stated in Article 36, Paragraph 1^[14]

"Workers have the right to a remuneration commensurate to the quantity and quality of their work and in any case such as to ensure them and their families a free and dignified existence."

This constitutional guarantee is implemented not through a specific legislation, but rather through collective bargaining which sets minimum wage standards in a sector by sector basis. Collective bargaining is protected by trade unions, which have constitutional rights such as legal personality. The Constitution also guarantees equal pay for women, as stated in Article 37, Paragraph 1^[14]

"Working women are entitled to equal rights and, for comparable jobs, equal pay as men."

Japan

Further information: Salaryman

This section needs expansion. You can help by adding to it. (October 2008)

In Japan, owners would notify employees of salary increases through "jirei". The concept still exists and has been replaced with an electronic form, or E-mail in larger companies.^[15]The position and world of "salarymen" is open to only one third of Japanese men. From school age these young potentials are groomed and pre-selected to one day join a company as a "salary-man". The selection process is rigorous and thereafter the process initiation speaks of total dedication to the company.^[16]

South Africa

Minimum wages are used widely in developing countries to protect vulnerable workers, reduce wage inequality, and lift the working poor out of poverty. The political popularity of minimum wages stems in part from the fact that the policy offers a means for redistributing income without having to increase government spending or establish formal transfer mechanisms.^[17] The challenge to policymakers is to find that wage level that is considered fair given workers' needs and the cost of living, but does not harm employment or a country's global competitiveness.^[18]

South African median employee earning is R2800 a month (USD 193.79) and the average earning is around R8500. These figures are found in SA statistics. Indeed, they reflect the huge gap in the South African society with a large proportion of the population under poverty line that does not have the same opportunities for employment.^[19]

Median monthly earnings of white (R9500) and Indian/Asian (R6000) population were substantially higher than the median monthly earnings of their coloured (R2652) and black African (R2167) counterparts. Black Africans earned 22,% of what the white population earned; 36,1% of what Indians/Asians earned; and 81,7% of what the coloured population earned. In the bottom 5%, black Africans earned R500 or less per month while the white population earned R2 000 or less, while in the top 5% they earned R12 567 or more compared to the white population who earned R34000 or more per month.^[20]

The Netherlands

In the Netherlands the salary which occurs most frequently is referred to as Jan Modaal. The term "modaal" is derived from the statistical term Modus. If the government's macro economic policy negatively affects this "Modaal" income or salary-group often the policy is adjusted in order to protect this group of income earners.^[21] The Dutch word "soldij" can be directly linked to the word "soldaat" or soldier, which finds its origin in the word for the gold coin solidus, with which soldiers were paid during the Roman Empire.

The Netherlands is in the top 5 of the highest salary-paying countries in the EU. The focus has been on the salary levels and accompanying bonuses whereas secondary benefits, though present, has been downplayed yet that is changing. The Netherlands claims a 36th position when it comes to secondary benefits when compared to other countries in Europe.^[22]

The minimum wage is determined through collective labor negotiations (CAOs). The minimum wage is age-dependent; the legal minimum wage for a 16-year-old is lower than, for instance, a 23-year-old (full minimum wage). Adjustments to the minimum wage are made twice a year; on January 1 and on July 1. The minimum wage for a 21-year-old on January 1, 2013 is 1,065.30 Euro netto per month and on July 1, 2013 this minimum wage is 1,071.40 Euro netto per month.^[23] For a 23-year-old on 1 January 1, 2014, it is 1485,60 Euro gross salary / month plus 8% holiday subsidy, so 1604,45 Euro gross salary / month.

United States

Further information: Income in the United States

The United States makes a legal distinction between periodic salaries (which are normally paid regardless of hours worked) and hourly wages (meeting minimum wage requirements and providing for overtime). This was first codified by the Fair Labor Standards Act of 1938. At that time, five categories were identified as being "exempt" from minimum wage and overtime protections, and therefore salariable. In 1991, some computer workers were added as a sixth category, but effective August 23, 2004, the categories were revised and reduced back down to five (executive, administrative, professional, computer, and outside sales employees).

In June 2015 the Department of Labor proposed raising "the salary threshold from $455 a week (the equivalent of $23,660 a year) to about $970 a week ($50,440 a year) in 2016 but it was overruled by a judge in 2017 and a new rule was later passed in September 2019. The September 2019 rule raises "the “standard salary level” from the currently enforced level of $455 to $684 per week (equivalent to $35,568 per year for a full-year worker".^[24] Effective January 1, 2020, it says:

"The final rule updates the salary and compensation levels needed for workers to be exempt in the final rule:

1. raising the “standard salary level” from the currently enforced level of $455 to $684 per week (equivalent to $35,568 per year for a full-year worker);
2. raising the total annual compensation level for “highly compensated employees (HCEs)” from the currently-enforced level of $100,000 to $107,432 per year;
3. allowing employers to use nondiscretionary bonuses and incentive payments (including commissions) that are paid at least annually to satisfy up to 10 percent of the standard salary level, in recognition of evolving pay practices; and revising the special salary levels for workers in U.S. territories and in the motion picture industry.

Additionally, the Department intends to update the standard salary and HCEs total annual compensation levels more regularly in the future through notice-and-comment rulemaking^[25]

"The Department is maintaining a special salary level of $380 per week for American Samoa because minimum wage rates there have remained lower than the federal minimum wage. Additionally, the Department is setting a special salary level of $455 per week for employees in Puerto Rico, the U.S. Virgin Islands, Guam, and the Commonwealth of the Northern Mariana Islands.

The Department also is maintaining a special “base rate” threshold for employees in the motion picture producing industry. Consistent with prior rulemakings, the Department is increasing the required base rate proportionally to the increase in the standard salary level test, resulting in a new base rate of $1,043 per week (or a proportionate amount based on the number of days worked)" ^[25]

"In the final rule, in recognition of evolving pay practices, the Department also permits employers to use nondiscretionary bonuses and incentive payments to satisfy up to 10 percent of the standard salary level. For employers to credit nondiscretionary bonuses and incentive payments toward a portion of the standard salary level test, they must make such payments on an annual or more frequent basis.

If an employee does not earn enough in nondiscretionary bonus or incentive payments in a given year (52-week period) to retain his or her exempt status, the Department permits the employer to make a “catch-up” payment within one pay period of the end of the 52-week period. This payment may be up to 10 percent of the total standard salary level for the preceding 52-week period. Any such catch-up payment will count only toward the prior year’s salary amount and not toward the salary amount in the year in which it is paid"^[25]

A general rule for comparing periodic salaries to hourly wages is based on a standard 40-hour work week with 50 weeks per year (minus two weeks for vacation). (Example: $40,000/year periodic salary divided by 50 weeks equals $800/week. Divide $800/week by 40 standard hours equals $20/hour).

Under the faithless servant doctrine, a doctrine under the laws of a number of states in the United States, and most notably New York State law, an employee who acts unfaithfully towards his or her employer must forfeit all remuneration (including salary) received during the period of disloyalty.^{[26][27][28][29][30]}

Zimbabwe

Zimbabwe operates on a two tier system being wages and salaries. Wages are managed by the National Employment Council (NEC). Each sector has its own NEC; i.e. agriculture, communications, mining, catering, educational institutions, etc. On the council are representatives from the unions and the employers. The public sector is under the Public Service Commission and wages and salaries are negotiated there.^{[citation needed]}

Wages are negotiated annually or biennially for minimum wages, basic working conditions and remunerations. If there is a stalemate it goes for arbitration with the Ministry of labour. The ruling will become binding on all companies in that industry. Industries often then use their associations to negotiate and air their views. For example, the mining industry nominates an employee within the chamber of mines to attend all meetings and subcommittee with industry players is a forum for discussions.^{[citation needed]}

Salaries are negotiated by the respective employees. However, NEC obviously affects the relativity and almost acts as a barometer for salaried staff. Salaries and wages in Zimbabwe are normally paid monthly. Most companies' pay around the 20th does allow various statutory payments and processing for the month end. Government employees are also staggered to ease the cash flow though teachers are paid around mid-month being 16th. Agricultural workers are normally paid on the last day of the month as they are contract employees.^{[citation needed]}

Zimbabwe is a highly banked society with most salaries being banked. All government employees are paid through the bank. Since "dollarisation" (movement from the Zimbabwean dollar to USD) Zimbabwe has been moving toward a more informal sector and these are paid in 'brown envelopes'.^{[citation needed]}

PAYE (Pay As You Earn) is a significant contributor to tax, being 45%.^[31] Given the high unemployment rate the tax is quite heavy. This of course captures those that pay and keep records properly. The average salary is probably $250. This is skewed downwards by the large number of government employees whose average salary is around there. At the top end salaries are quite competitive and this is to be able to attract the right skills though the cost of living is high so it balances this out. A top-earning Zimbabwean spends a lot more money on necessities than say a South African top earner. This is more evident when a comparison with the United States or England is done. The need to have a generator, borehole or buy water or take care of the extended family since there is no welfare given the government's financial position.^{[citation needed]}

In the hyperinflation days salaries was the cheapest factor of production given that it was paid so irregularly though it went to twice monthly. As workers could not withdraw their money, remuneration was often in the following forms:

• Fuel coupons were most popular and individuals were paid in liters of fuel
• The product that the company is selling; e.g. pork/meat for the abattoirs
• Foreign currency payment was illegal and one had to seek special dispensation or had to show that their revenue/funding was received in foreign currency like NGOs or exporters
• Shares for the listed companies on the stock market (not in the traditional option scheme but just getting shares)

Prices were price controlled. By remunerating in the product it basically allowed the employees to side sell for real value.^{[citation needed]}

Zimbabwe traditionally had a competitive advantage in its cost of labor. With "dollarisation" and higher cost of living this is slowly being eroded. For example, an average farm employee probably earned the equivalent of $20 but could buy a basket of goods currently worth $500. Now, the average farm worker earns $80 and that basket of goods is, as mentioned, $500, the basket being soap, meal, school fees, protein foods, etc.^{[citation needed]}

Negotiation of salary

Prior to the acceptance of an employment offer, the prospective employee usually has the opportunity to negotiate the terms of the offer. This primarily focuses on salary, but extends to benefits, work arrangements, and other amenities as well. Negotiating salary can potentially lead the prospective employee to a higher salary. In fact, a 2009 study of employees indicated that those who negotiated salary saw an average increase of $4,913 from their original salary offer.^[32] In addition, the employer is able to feel more confident that they have hired an employee with strong interpersonal skills and the ability to deal with conflict. Negotiating salary will thus likely yield an overall positive outcome for both sides of the bargaining table.

Perhaps the most important aspect of salary negotiation is the level of preparation put in by the prospective employee. Background research on comparable salaries will help the prospective employee understand the appropriate range for that position. Assessment of alternative offers that the prospective employee has already received can help in the negotiation process. Research on the actual company itself will help identify where concessions can be made by the company and what may potentially be considered off-limits. These items, and more, can be organized into a negotiations planning document that can be used in the evaluation of the offers received from the employer.

Effects of perspective

The same 2009 study highlighted the personality differences and negotiation mind-sets that contributed to successful outcomes. Overall, individuals who are risk-averse (e.g., worried about appearing ungrateful for the job offer) tended to avoid salary negotiations or use very weak approaches to the negotiation process. On the contrary, those who were more risk-tolerant engaged in negotiations more frequently and demonstrated superior outcomes. Individuals who approached the negotiation as a distributive problem (i.e. viewing a higher salary as a win for him/her and a loss to the employer) ended up with an increased salary, but lower rate of satisfaction upon completion. Those who approached the negotiation as an integrative problem (i.e. viewing the negotiation process an opportunity to expand the realm of possibilities and help both parties achieve a “win” outcome) were able to both secure an increased salary and an outcome they were truly satisfied with.^[32]

Gender differences

Salary disparities between men and women may partially be explained by differences in negotiation tactics used by men and women. Although men and women are equally likely to initiate in a salary negotiation with employers, men will achieve higher outcomes than women by about 2% of starting salary^[33] Studies have indicated that men tend to use active negotiation tactics of directly asking for a higher salary, while women tend to use more of an indirect approach by emphasizing self-promotion tactics (e.g. explaining the motivation to be a good employee).^[34] Other research indicates that early-childhood play patterns may influence the way men and women negotiate. Men and women tend to view salary differently in terms of relative importance. Overall level of confidence in a negotiation may also be a determinant of why men tend to achieve higher outcomes in salary negotiations.^[35] One study indicates that awareness of this stereotype alone may directly cause women to achieve lower outcomes.^[36] Regardless of the cause, the outcome yields a disparity between men and women that contributes to the overall wage gap observed in many nations.

The Constitution of the Republic of South Africa 239 provides for the right to fair labour practices in terms of article 23. article 9 of the Constitution makes provision for equality in the Bill of Rights, which an employee may raise in the event of an equal pay dispute. In terms of article 9(1) “everyone is equal before the law and has the right to equal protection and benefit of the law'” Furthermore, “the state may not unfairly discriminate directly or indirectly against anyone on one or more grounds, including race, gender, sex, pregnancy, marital status, ethnic or social origin, colour, sexual orientation, age, disability, religion, conscience, belief, culture, language, and birth.”^[37] South African employees in paid employment had median monthly earnings of R2 800. The median monthly earnings for men (R3 033) were higher than that for women (R2 340) - women in paid employment earned 77,1% of what men did.^[20]

Role of weight

Research done in 2011 showed that the “weight double standard” may be more complex than what past research has suggested. This is not only relevant to women, but also to men. The smallest income gap differences occur at thin weights (where men are penalized and women are rewarded) and the opposite happens at heavier weights, where the women are affected more negatively.^[38]

See also

Look up salary in Wiktionary, the free dictionary.

• Executive compensation
• List of countries by average wage
• List of salaries of heads of state and government
• List of single-digit salary earners
• List of largest sports contracts
• Salaryman (Japan)
• Stipend
• Peak earning years

References

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