e work, made by them, or for the labour contribution, expected from them. Actually firm should bear (carry) higher charges on the contents of the personnel in comparison with a direct equivalent of the executed work - total salary (gross - salary). Now in Germany the enterprises should incur in addition about 90% from the sum of total wages of the hired workers in quality В« of the additional charges under the salary В», which develop of numerous components (payments of the employer on social insurance according to the legislation, charges on various social services of firm, charges on improvement of professional skill etc.). The general (common) charges on social support of the personnel make for the enterprise accordingly about 190% from a total sum of total wages. On the other hand, the hired workers do not receive the total salary as the pure (clean) income. They should be reconciled with deductions, is exact the same as to the employer have to be reconciled with the additional charges on wages. The deductions from the salary of the hired workers include mainly deductions on social insurance and surtax, making in Germany on the average at the hired worker about 35% of total wages (thus, certainly, the size of the tax depends on such factors, as the marital status, number of children etc.)., cost of a labour making for the employer about 190% from total wages, is resisted by (with) the income of the worker - his (its) pure (clean) salary making about 65% from the total salary. This difference (125%) substantially explains rigidity of tariff negotiation. Though at the conclusion of the tariff contract the total wages are formally discussed, actually for unions of the employers the speech goes all the same about 190% from this size as the charges of firms, and for trade unions - about 65% from this size as the incomes of the hired workers. The high level of the additional charges on wages and deductions reflects the rather high social standard. His (its) return party consists in high cost of a labour. It compels firms to search for opportunities of accommodation of manufacture abroad and accordingly to create workplaces there, where the charges are lower the personnel provided that the economy on these charges should not be brought to nothing by lower productivity of work in other countries. Naturally, those enterprises are most sensitive to cost of a labour, where the share of expenses on the personnel in the general (common) charges is especially high.of wages at the enterprises of Germany in general (common) strategy of management of the personnelfunction of management of behaviour of the personnel uses payment of work in a combination to other tools of management of the personnel. The firm, thus, coordinates system of payment of work with other tools within the framework of the strategy of management of the personnel to avoid of influences and mutual restrictions in use of tools. So, for example, use of system of individual price ...
