With regard to the payment of absentees particular care should be taken that the person who draws the wages for or on behalf of the absentee should be duly authorised in writing to receive the same. Unpaid wages should be returned to the cashier and held by him pending subsequent application. After a reasonable lapse of time, if no application is made, the items should be paid into the bank through the receipt side of the cash-book, and credited to "wages " account in the nominal ledger. It is desirable that a record of the staff should be kept, and although no particular form of register is required the particulars given should, as a minimum, include date engaged, name of last employer, rate of present wages, date of leaving, and cause of leaving.
Remuneration of Out-workers,—There are many systems in vogue for the recording of out-door time, and it is almost impossible to suggest a form which shall be applicable to every business. In some cases the out-workers' time is recorded in simple column form certified by the foreman, and the details included in the weekly wage sheet. This form usually starts on Thursday evening and closes on the following Thursday at noon, the wages being made up on Friday and paid on Saturday. In other instances the out workers' time is dealt with by means of a triplicate book, the top copy showing the order number or job number, with full particulars as to the name of the worker, the particular department to which he is attached, and general instructions as to the nature of the work to be performed. This copy is given with the job. The second copy contains a record of the job with the instructions, and is also given to the out-worker, being returned with the job when it is completed. After being passed by the foreman or the person deputed to pass out-work, it may be used as a cash docket or retained as a means of writing up the out-workers' time. The third copy remains in the shell of the book, and is marked off when the job is returned.
Piece-Work.----The advantage of piece wages over time wages lies in the fact that the former method tends directly and indirectly to encourage output, and to raise the efficiency of the individual so that the ratio of establishment charges in the way of expenses of management and supervision is considerably reduced. There is usually less waste of material, and the workers recognise that their wages depend upon their own exertions, so that they do not descend to the level of passengers. It will be generally observed
that time wages usually prevail in agriculture, in mercantile businesses, and in personal services; while piece wages are generally confined to the lower grades of mechanical labour. Under the system of time wages there is no incentive on the workman to increase his output ; but under the piece-work system the labour is paid, not by the hour, or by the day, or any other basis of time, but by some unit of measure which relates to the work done. The problem of supervision is rendered easier, because as a rule under the piece work system the quantity will look after itself and attention can be confined to the question of quality. Where time wages prevail both these points have to be borne in mind. There are several systems of piece-work wages in vogue, some of the most important being— (1) A contract is made with each workman or body of workmen in estimating the cost of labour in connection with the job, and adding a minimum profit for the worker.
(2) A contract is made with the foreman, representing a body of work men, on similar lines.
(3) The rate of piece-work is fixed, and is not the subject of contract for each job.
(4) Piece-work rates are analysed, and a separate rate fixed for each subdivision.
(5) Piece-work rates are on a differential basis, and a higher price per unit of work is paid if the work is completed in the shortest possible time and without imperfections. The rate necessarile- varies with the time occu pied, increased wages being set off against extra output and the saving of tune.
Where the piece-work wages are the subject of contract with the foreman, hours charged on the time card should be recorded against the number of each job, and if drawings on account of the piece-work are to be paid to the men, it is desirable that a separate account of piece-work time and wages should be kept. No particular form is needed so long as the desired particu lars are available.
It is also desirable that a record should be kept of the rates arranged in the case of each contract, so that a basis may be formed for subsequent agreements, and that workers should be made to understand that increased energy on their part does not mean lower prices being offered to them on the next job.