Theoretical Perspective of Wage and Salary Administration

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INTRODUCTION OF THE STUDY

NEED FOR THE STUDY:
The wage and salary administration plays a vital role in Human Resource Management. The Human Resource Management is also plays a vital role in any organization. One of the biggest factors affecting industrial relations is the salary or wage of an employee receives for a fair days work. It is necessary to understand clearly the implications of various concepts and `principles that are related to the area of wage and salary administration. The wage and salary structure is the most important element in the Management of the employees. It includes areas as job evaluation, maintenance of wage structure, incentives, profit sharing, supplementary payments and control of compensation and other related pay items. The attention has been devoted to the study of internal structure and Human Resource Management Policies.
Need for Sound Salary Administration: Management has to formulate and administer the salary policies on sound lines as: Most of the employees satisfaction and work performance are based
ALVAS COLLEGE, MOODBIDRI Page 67
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on pay. Internal inequalities in pay are more serious to certain employees. Employees compare their pay with that of others. Employees act only to gross external inequalities. Employee comparisons of pay are uninfluenced by levels of aspirations and pay history. Employees compare the pay of different employees with their skill, knowledge, performance, etc. Evaluating the unsatisfied wants and unreached goals of the employees. Finding out the dissatisfaction arising from unfulfilled needs and unattained goals. Adjusting the salary levels accordingly with a view to enabling the employees to reach unreached goals and fulfill the unfulfilled needs.
OBJECTIVES OF THE STUDY

To know about the Wage and Salary administration of the CICBChemicon Pvt Limited, Baikampady, Mangalore. To know about the different types of allowances in the CICB-Chemicon Pvt limited, Baikampady, Mangalore. To study about the employees Pay structure in the company.
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To assess the employees perception about the Wage and Salary structure of the company. To identify problems, if any, in the Wage and Salary administration of the company and to make suggestions.
METHODOLOGY OF THE STUDY The information for the study has been gathered from two sources namely
Primary data Secondary data
Primary data:
Primary data have been collected through personal observations, discussions and interviews with various officials and management and from the Human Resource Department. To evaluate the effectiveness of Wage and Salary administrations of the company a survey was conducted on a sample of 30 employees. For this purpose, a structured Questionnaire with close-ended questions was prepared. The results were tabulated, interpreted and the findings were
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drawn.
Secondary data:
Secondary data have been collected from the books, company records, manuals and the reports provided by Human Resource Department, websites and magazines.
FRAME WORK OF THE STUDY

The Project Work has been organized in five Chapters: The First chapter deals with the theoretical perspective of wage and salary administration, followed by objectives, methodology frame work and limitations of the study. The Second Chapter contains profile of the CICB-Chemicon Pvt Limited. The Third Chapter contains profile of CICB-Chemicon Pvt limited, Baikampady, Mangalore. The Fourth Chapter deals with wage and salary administration in CICBChemicon Pvt limited, Mangalore. The Fifth and last chapter embodies findings, suggestions and conclusion.
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LIMITATIONS OF THE STUDY Time had been a constraint for completion of present study and making out a detailed analysis. The present study is limited only to M/s. CICB-Chemicon Pvt limited, Baikampady, Mangalore. The employees are scared to quote their name and suggestions. The employees were not willing to give the detailed information, because of their busy work schedule. The study of project work was only 6 weeks. This period is not sufficient to cover entire area.
THEORETICAL OF WAGE
PERSPECTIVE AND SALARY
ADMINISTRATION
One of the most important areas of Human Resources Management is
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Compensation Management. The soundness of Compensation Management depends upon the amount of Wage and Salary paid to an Employee for a fair days work. Despite the conclusions of morale studies wage or salary is significant to most of the employees as it constitutes a major share of their income pay in one form or another is certainly one of the main springs of physical needs. It provides recognition a sense of accomplishment and determines social status. Hence formulation and administration of sound remuneration policy to attract and retain right personnel in right position is the prime responsibility of any organization. Wage And salary Administration is essentially the application of a systematic approach to the problem of ensuring that employees are paid in a logical, equitable and fair manner.
Wage:
Wage and Salary are often discussed in loose sense, as they are used interchangeably. But ILO defined the term wage as the remuneration paid by, the employer for the services of hourly, daily, weekly and fortnightly employees. It also means that remuneration paid to
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production and maintenance or blue collar employees.
Salary:
The term salary is defined as the remuneration paid to all clerical and managerial personnel employed on monthly or annual basis. The direct compensation paid to an employee compensating his services to an organization. Salary is also known as basic pay.
Earnings:
Earnings are the total amount of remuneration received by an employee during a given period. These include salary (pay), dearness allowance; house rent allowance, city compensatory allowance, other allowances, overtime payments etc.
Nominal wage:
It is the wage paid or received in monetary terms. It is also known as money wage.
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Real Wage:
Real wage is the amount of wage arrived after discounting Nominal Wage by the living cost. It represents the Purchasing Power of Money Wage.
Take Home Salary:

It is the amount of salary left to the employee after making authorized deductions like contribution to the provident fund, life insurance premium, income tax charges, and other charges.
Minimum Wage:
It is the amount of remuneration, which could meet the normal needs of the average employee regarding as a human being living in a civilized society. It is defined as the amount of remuneration, which may be sufficient to enable a worker to live in reasonable comfort, having regard to all obligations to which an average worker would ordinarily be subjected to.
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Statutory Minimum Wages:
It is the amount of remuneration fixed according to the provisions of the Minimum Wages Act, 1948.
The Need-Based Minimum Wage:

It is the amount of remuneration fixed on the basis of norms accepted at the 15th session of the Indian Labour Conference held at New Delhi in July 1957. The Conference recommended that minimum wages should ensure the minimum human needs of industrial workers. The norms laid down by it are: In calculating the minimum wage, the standard working class family should be taken to comprise 3 consumption units for 1 earner, the earnings of women, children and adolescents being disregarded. Minimum food requirements should be calculated on the basis of a set in takes of calories as recommended by Dr. Aykroyd for an average Indian adult of moderate activity. Clothing requirements should be estimated on the basis of per capita consumption of 18 yards per annum, which would give for the average workers family of four a total of 72 yards. In respect of housing, the rent corresponding to the minimum area provided for under Government Industrial Housing Scheme should be
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taken into consideration in fixing the minimum wage. Fuel, lighting and other miscellaneous items of expenditure should constitute 20 percent of total minimum wage.
The Living Wage:

According to the committee on fair wages, the living wage is the highest amount of remuneration and naturally it would include the amenities which a citizen living in a modern civilized society is entitled to expect, when the economy of the country is sufficiently advanced and the employer is able to meet the expanding aspirations of his workers.
The Fair Wage:

Fair wages are equal to that received by workers performing work of equal skill, difficulty or unpleasantness.
Incentive Wage:
This is the amount of remuneration paid to a worker over and above the normal wage as an incentive for employees contribution to the
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increased production or saving in time or material.
Wage Rate:
It is the amount of remuneration for a unit of time excluding incentives, overtime pay, etc.
Standard Wage Rate:

It is the amount of wage fixed for a unit of time fixed on the basis of job evaluation standards.
Rewards:
An incentive or a reward can be any thing that attracts the workers attention and stimulates him to work. Rewards are of two types:
Intrinsic
Satisfaction that the employees get from the job itself such as pride in ones work, having a feel of job accomplishment, job enrichment, being a member of a team.
Extrinsic
External to the job and comes from the management namely
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wage / salary, fringe benefits, welfare measures, promotions, incentives etc.
Financial Vs. Non-Financial Rewards:

Rewards are two types viz., financial rewards and non-financial rewards. Financial Wages/Salaries, allowances, incentive payments, bonuses, profit sharing etc. Non-Financial Canteen facilities, Conveyance facilities, Medical care, paid vacations, paid sick leave etc.
Performance based Vs Membership based Rewards: The rewards that the organization allocates are based on either performance criteria or membership criteria. Performance based Performance based rewards are exemplified by the use of Commissions, incentive pay, piece work; pay plans, Group bonuses etc. Membership based
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Membership rewards are allocated to all employees as they are the employees of the organization. These include basic salary or pay, dearness allowance based on the cost of living index, house rent allowance, city compensatory allowance etc.
Fringe Benefits:
Fringe benefits refer to various extra benefits provided to the employees, in addition to the compensation paid in the form of wage / salary. These include employee benefits like Provided fund, Gratuity, Medical care, Hospitalization, Accident relief, Health and Group, insurance, Canteen, Perquisites: These are allowed to the executives and to retain competent executives. Company car Club membership paid holidays furnished house Stock option schemes.
Wage and Salary Objectives of Management
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To establish a fair and equitable remuneration: There should be internal and external equity in remuneration paid to employees. Internal equity means similar pay for similar work. External equity implies pay for a job should be equal to pay for a similar job in other organizations.
To attract competent personnel: A sound wage and salary administration helps to attract qualified and hardworking people by ensuring an adequate payment for all jobs.
To retain present employees: By paying at competitive levels, the company can retain its personnel; it can minimize the incidence of quitting and increase employee loyalty. To improve productivity: Sound wage and salary administration helps to improve the motivation and morale of employees which in turn lead to higher productivity.
To control costs: Through sound wage and salary administration labour and administrative costs can be kept
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inline with the ability of the company to pay. It facilitates administration and control of pay roll.
To improve Union management relations: Wages and salaries based on systematic analysis of jobs and prevailing levels are more acceptable to trade unions. Therefore, Sound wage and salary administration simplifies collective bargaining and negotiations over pay. It reduces grievances arising out of wage inequities.
To improve public image of the company: Wage, Salary administration programme also seeks to project the image of a progressive employer and to comply with legal requirements relating to wage and salary administration.
Principles of Wage and Salary Administration:

There are several principles of wage and salary plans, policies and practices. The important among them are: Wage and salary plans and policies should be sufficiently flexible or responsive to changes in internal and external conditions of the organization.
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Wage and salary administration plans must always be consistent with overall organizational plans and programs. Wage and salary administration plans and programs should be in conformity with the social and economic objectives of the country like attainment of equality in income distribution and controlling inflationary trends. Management should ensure that employees know and understand the wage policy of the company. Workers should be associated in formulation and implementation of wage policy. All wage and salary decisions should be checked against the standards set in advance in the wage policy. Wage and salary plans should simplify and expedite other administrative processes.
Factors affecting wages:

1. Demand for and supply of labour: Wage or salary is the price for the services rendered by a worker. Forces of demand and supply of labour determine the going wage rate. When there is no dearth of labour (as in India) wages tend to be low. On the other hand, executive salaries have increased in India after liberalization due to rise in demand for professionally trained managers.
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2. Ability to pay: An organizational ability to pay its employees is an important determinant of wage level. Ability to pay depends upon the profit earning capacity of the enterprise. Multinational corporations pay relatively higher salaries due to their higher paying capacity. 3. Labour unions: well-organized trade unions exert pressure for higher wages and allowances. This pressure is exercised through collective bargaining, strikes and other methods. Salary levels in commercial banks are high due to higher bargaining power of bank unions. 4. Cost of Living: Due to inflation, the real wages decline affecting the purchasing power of workers. Therefore a dearness allowance is given according to the consumer price index. Labour arrangements generally have a clause providing for automatic increase in pay as cost of living rises. 5. Prevailing wage rates: While fixing wages, prevailing wages in the particular industry / region are taken into account. This is necessary to retain and attract qualified workers. 6. Job requirements: Basic wage largely depends upon the difficulty level and physical and mental effort required in a particular job. 7. Productivity: There is an increasing trend towards linking wage increases to gains in productivity or performance of workers. In some
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concerns annual increment in wages is based on merit. While in other companies pay increase every year without any relation to the performance of a worker. 8. State regulation: wage policy and law of the Govt. exercise a significant influence on Wage levels. Government has enacted laws to protect the interests of the working class. No organization can violate laws relating to minimum wages, payment of bonus, dearness allowances and other allowances, equal pay for equal work.
Wage Theories:
There are a number of theories on wages. Important among them are discussed here under:
The Just Wage Theory: This was the first theory on wages
advocated during medieval period. The essence of this theory is that the worker should be paid on the level of maintaining himself and his family. Subsistence Theory: According to Ricardo the laborers are paid to enable them to subsist and perpetuate the race without increase or diminution. Standard Of Living Theory: Karl Marx pointed out that the Wage
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of labour is determined by a traditional standard of living, which, in turn, is determined by the mode of production of the country concerned.
The Wage Fund Theory: According to J.S Mill, the wages are
determined on the basis of the relationship between the amount of fund allocated for the purpose of usage payment and number of workers in a country. Amount of fund allocated for wage payment WAGE = Number of workers Residual Claimant Theory: According to Walker, the wages are determined on the basis of the amount left after the payment of rent, profits and interest to land, entrepreneur and capital respectively out of the production value. The Amount of Wages = Production (Rent + Profits + Interest). Marginal Productivity Theory: According to J.B. Clark, the wages are determined on the basis of marginal contributions of the worker to the production. The employer stops employing further workers where the contributions of the most recently employed worker are equal to his wages.
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The Bargaining Theory of Wages: According to this theory the
wages and other terms of employment are determined on the basis of the relative bargaining strength of the 2 parties, viz., the employer and the employees. Webbs stated that, the haggling of the market which under a system of free competition and individual bargaining determines the conditions of employment. Contribution of Behavioural Scientists to the Wage Theories: According to behavioural scientists, wages are determined on the basis of several factors like the size, nature, prestige of the organization, and strength of the union, social norms, Traditions, customs, prestige of certain jobs in terms of authority, responsibility and status, level of job satisfaction, morale, desired lines of employee behavioral and level of performance. Thus, the first five wage theories influenced the wage determination until 19th century. But the influence of these theories had been reduced to a greater extent during the 20th century. The bargaining theory of wages and the behavioral theory of wages influence much the determination during the present century. The modern and important system of salary
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administration is job evaluation.
Wage Fixation institutes in India:
Collective bargaining and Adjudication CB is procedure in which Compromise is reached through balancing of opposed strengths. It is a means through which employee prol-leiw, relating to various issues including wages are settled, if these problems are settled through CB they may be settled through voluntary arbitration or adjudication.
Wage Board:
Government of India sets up tripartite wage board on industry wise basis to fix and revise pay. The boards are set up on ad-hoc basis on the demand of trade unions and employees as there is no low providing for their establishments. A wage board consists of an impartial Chairman, two independent members and 2 or 3 representatives of workers each. The recommendation of wage boards is first submitted to the government. Government may accept, modify or reject the recommendation. While determining wages, wage boards take in to accounts the
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following factors: Need based minimum wages. Industries capacity to pay. Productivity of labor. Prevailing rates of wages. Various wage legislation. Level of income and its distribution. Place of the industry in the economy. Needs of industry in a developing economy. Requirements of social justice. Need to provide incentive for improving productivity.
Pay Commission
This is another institution which fixes and revises the wages and allowances to the employees working in the government and government departments. Pay Commissions are separately constituted by Central, and State Governments. Central Government so far has appointed five pay commissions. The process of wage determination: The wage determination process consists of the following steps Job Analysis: First of all, the contest and requirements of a job
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are analyzed. The data collected through job analysis is used to prepare job description and job specification. On the basis of these statements standards of job performance are laid down. Job Evaluation: The relative value for every job is determined through job evaluation. The relative job value is then converted into money value so as to fix basic wage for the job. Wage Survey: wage or salary surveys are conducted to find out wage /salary levels prevailing in the region or industry for similar jobs. Other organizational problems such as recruitment, policy, fringe benefits, etc., are also considered. Developed wage system: On the basis of foregoing steps an equitable wage structure is prepared. While determining such a structure several points need to be considered: Legislation relating to wages. Payments equal to more or less then prevailing wage rates. Number and width of pay grades. Jobs to be placed in each pay grade. Provision for merit increases. Differentials between pay plans.
Wage Administration rules: Rules are required to determine the degree to which advance will be based on length of service
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rather than merit. The frequency with which pay increments will be awarded, the rules that will govern promotions from one pay grade to another and the way control over wage /salary costs can be maintained. Once the rules, are framed these should be communicated to employees.
Employee Appraisal: In order to reward men: performance is necessary to evaluate the performance of the individual employees. Some differentials in pay are maintained on the basis of employees performance. This is necessary to provide incentive for hard work and superior performance is evaluated against predetermined standards of performance.
set out in the memorandum of association as under:
? To establish factories for manufacturing of sugar
? To establish the sugar cane units properly and to increase the production of the sugar cane.
? To supply least variety of cane seeds.
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? To give maximum price to suppliers of sugar cane.
? To export sugar and other products to the farmers.
? To introduce the agriculture development schemes and other subsidiary schemes for the farmers.
? Other objectives like facilities for employees and development of area.
QUALITY POLICY We are committed to achieve continual improvement and Enhance satisfaction of customers through:
Manufacture and supply of consistent quality of Sugar and its by-products at an optimum cost complying with customer requirements. Generation of reliable power with maximum Plant Load Factor. Extending necessary support to cane growers to optimize per acre yield that would result in larger volumes of supply. Continually improving the effectiveness of management systems and practices. Compliance with applicable statutory and regulatory requirements. Seeking participation of employees at all levels, to inculcate total quality culture.
WELFARE FACILITIES PROVIDED BY THE COMPANY Statutory safety facilities Staff shoes Uniforms
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Other safety equipment. Statutory Welfare facilities Washing facilities Canteen facilities Restrooms and lunchrooms Dispensary Facilities for sitting Non Statutory Welfare facilities School bus Arranging Picnics Other benefits and allowances bonus Gratuity Workmen Compensation Medical expenses for insured persons Retaining allowances Provident fund
TRADE UNIONS
In the NCS sugars limited there are four unions. All unions are registered- there is no recognition of any unions since the establishment of new plant. Elections are also not held between the unions since a long time. Union leaders are outside leaders only. The details of various unions are furnished below The NCS sugar factory staff and workers union latchayya peta registered. NO- D/11/7/90 CITUC
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The NCS sugar Karmic Sangh Union Regn.NO.- 3/11/76 BMS The NCS sugar workers & employee union Regd.NO- 1558/96 Independent union Sri Rama Sugar mills Labor Union Regd- NO-715/47- AITUC
Awards and honors of the company: NCS Sugars Limited is the recipient of Best Cane Development award for 2007, presented in R & D workshop at Vijayawada by Acharya NG Ranga Agricultural University & Commissionerate of sugar, Government of Andhra Pradesh. 2nd place in Best Cane Development Award by SISSTA-2007. This is the FIRST Sugar Factory to have associated with 22000 farmers covering half the district of Vizianagaram.
Board of directors of the company:
Sri N. Nageasara rao Managing Director Sri N. Murali Director Sri N. Srinivas Director Sri Janaki manohar Chief executive
Organizational chart of NCS sugars limited
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Departments in the NCS sugars limited
Cane department. Process department. Engineering department. Purchase and stores department. Sales department. Co-generation department Finance department Personnel department. Electronic data processing center.
Cane department: The functions of this department are followed by under the directions of the cane manager. The main function of this department is procuring raw material and supply to the production department for crushing to produce sugar. In addition to this function here they give incentives to the formers and so on. Key functions: (Raw Material Supply Fixing Incentives Fixing Cane price Bills Payment to farmers) Procuring and supply of raw material: This department will procure raw material (cane) from the farmers and supply the same to the Process department. Provide incentives to the farmers: They are offering subsidiaries to the farmers in the form of fertilizers, seed cane, bank loans,
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and transport facilities. They allocate 100 to 120 Lorries every year to the farmers for transportation of sugar cane Fixing of cane price Central government fix the price of the sugar cane across India called as Fair and remunerative price (FRP) formerly known as statutory minimum price(SMP) is rs1312 per tonne and purchase tax rs6o, in addition to this the company paid 378rs to encourage the farmers towards sugar cane production Cane price paid from 2005 to 2010 Bills paid through accounting department: This department maintains separate accounting department for the financial transactions of sugar cane purchasing. The bills are paid to the farmers through cane accounting department with in 10 days from the purchasing time. Supportive/off seasonal functions: Technology development: Controlling methods of sugar cane diseases Seed cane providing Awareness programs:
Structure Of Cane Department: Deputy manager (Area manager) Manager (HOS) Deputy general manager (HOD) Agricultural assistant
Field men
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Production Department: The production department is the key department for the organizations development if it performs well the company will grow, if the department not performs well it may be leads to organization wealth decrease. The entire income incurred to the organization from product sales only. Thats why this department has such importance. The function of this department is to produce sugar and its byproducts from the cane as well as from raw sugar. To operate machineries well. Particulars of cane crushed:
Duration 2008-09 2009-10 No of Days 175 189 Cane Crushed(Tonnes) 11,96,365 12,83,994 Sugar Produced(Qts) 13,95,11s0 13,93,770 Recovery (%) 11.14 10.85 Turnover (Rs in Lakhs) 22,319 16,792
NCS SUGARS LIMITED TOTAL PRODUCTION
Year Production (in quintals) 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008
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2008-2009 2009-2010 11,26,400 13,09,340 9,23,650 10,75,620 12,24,740 13,95,110 13,93,770
Sugar manufacturing process: Sugar Cane
Weigh Bridges
Cane carriers
Cane cutter
Mascreation water- Shredder Mills-Bagasse to boiler as fuel (through water weighing scale) Raw/Juice (Mixed)
Juice Hearts
Timing juice treatment tanks- sulphation So2 gas Clarifies-Filter cake through rotary vaccum filter
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Evaporators
Syrup-Sulphited Vaccum pans
A-1, B-1, B-2, C Massecuites Crystallizers Centrifugal Machines (AH, AC, BH, CL, FM, AB, Heavy & Light Molasses)
Sugar Grader
Sugar bagging (Grade Wise) Sugar Godowns (For storage) Engineering department: This is the department for maintaining all machineries, which are used in the production process. Here the chief engineer is the head of the department and he is the responsible person for the function in that department. The key function of the engineering department is maintaining of machineries. The maintaining types are
Periodic maintenance Break down maintenance, General maintenance.
Checking of the machineries at time to time and observing the performance of the machinery in the process function are also the functions of the department. Another function of this department is managing production process. Machinery installation.
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Structure of the department: Deputy manager (engineering) Senior manager engineer Chief engineer
Engineers Work men
Purchase and stores department: This department is managed by material manager. He is the responsible for all the functions in the department. The main function of this department is purchasing the general items like material oil, lubricant of nuts and bolts, electrical items basing on the requirement of general department. If an item required then the user department member give information to purchase department. The enquiry will be done by the purchasing department for that item. After enquiry the purchasing committee analyzes and decides to purchase. When the chief executive gives orders then they go for purchasing of item required.
The time for item required to supply that item is maximum 1 week, its called as pipe line. The company mostly purchase items from Gujarat , Karnataka. They prefer brand items only and go to manufacturer directly to purchase. They go to traders for purchase in few cases. The stores department function is to store the purchased items safely based on the item or
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chemical.
clerks Manager purchase Manager material Purchase and stores Department chart:
Sales department: Sales The sales department is controlling by the deputy general manager (accounts). The company goes to two types of sales as per the central government orders, those are free sales and levy sales. Levy sales Free sales
Levy sales: 10% of the total production is goes to levy sale. This sugar is for the public distribution. The price for levy sales is fixed by the central government of India. Free sales: 90% of the total production of the sugar sold in the form of free sales. The sales of this sugar done according to the sales orders given by the central government. The central government releases purchasing orders relating to quantity of sales to be sold on the basis of total production of the sugar in the completed year. It releases sales orders every month. Sugar trade head is managing the total sales of sugars. The company goes to sales through offering tenders at vizianagaram.
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Most of the sugar (80%) exports to west Bengal and Calcutta.
Functions of this department: Issuing gate pass to the Lorries for weighment after receiving the delivery orders by the deputy general manager. Reporting of sales transactions to the deputy general manager Record keeping regarding to the sales transactions done in the company. Maintaining accounts. Structure of the department:
Deputy General Manager (ACCOUNTS)
Director Sugar trade head Assistant sugar trade
Accounts assistant Go down in charge Godwn assistant Boys
CO-GENERATION DEPARTMENT : A co-generation plant was established beside the ncs sugars limited. It was commissioned from 17th march 2007. Two departments are in the co-generation plant one is technical department and the other one is executive office. Here the Deputy General Manager manages the total co-generation plant. The plant total capacity is 20mw/h, and they provide 4.5mw to the sugar plant in the seasonal period and 1mw in the off season. 10% of the total production consumed for the axillaries of
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the co-generation plant and the remaining should be exported. The byproduct begasse of sugar production is used as the raw material for the power generation. Coal is used as raw material while in the off season. This coal is imports from Indonesia.
Executive office: This is the head office of the co-generation plant, total functions which are not related to technical are done here. Functions of executive office Equipment availability: Here they arrange the equipments to the power generation like fuel, machinery, man power. Maintenance of schedules: The co-generation plant is 24 hours working plant thats why they maintain schedules for the workers. Here the workers follow three shifts A,B,C. A shift-----6am to 2pm B shift-----2pm to 10pm C shift-----10pm to 6am General shift-----8am to 5pm Power export and import activities: The power after consumed by the sugar and co-generation plant is exports to the other states. The deputy general manager and the other staff maintain this function
Technical office functions: The main function of the technical department is operate and controlling of the machinery. They operate the machinery from the separate room by using some panels are control panel, generator panel. In that panels displays the information regarding to the working of machineries and power generation based on that information they operates and control them
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Structure of the co-generation department:
Electrical engineers Chemist Plant operators Instrumental engineer Technicians Deputy general manager Deputy manager (Q.C) Deputy Manager (technical) Manager Maintenance Operation
Finance and Accounts Department:
The main function of financial development is to arrange the funds for salaries, wages for the employees and daily wages, to arrange payment to the sugar cane growers for the purchase of other considering goods, oils, chemicals, spare parts of the machinery and they have to receive sale proceeds by way of selling products.
Finance Department Chart
Accounting Department
Manager
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Finance & Accounts Asst Manager Finance & Accountants
Asst Accountant Officer
Clerks
Personnel department: The main function of personnel department is to look after with manpower planning, recruitment, selection, placement, induction, promotion, and transfer, demotion, separation, lay-off, retrenchment, training, wage & salary administration. The personnel functions also include the welfare aspects of labour are concerned with the conditions of work and elements such as the provision of canteens, housing, transport, medical, education and health & safety provisions. Industrial Relations: One of the key functions of the organizations is industrial relation. If the relation between management & employee are cardial, the production is good. Otherwise the production decreases. It may lead to indiscipline and other misconducts. Disciplinary: To keep up discipline in the organization is another function of personnel department. If any worker commits a mistake, the management must take action according to the sending.
Charge Sheet
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Enquiry Suspension Dismissal
Employment: Recruitment: It is concerned with quantity and quality of man power. Technical staff is recruited from employment exchange. Take apprentices from employment exchange for a period of 1 year. They give stipend for that year. After 1 year they are revealed from service. It is for lower cadre like filters, technical staff etc. To receive the executive rank officers they are giving paper ads in a leading news paper. They recruit these employees based on experiences. Selection: Selection process typically follows standard pattern beginning with an initial screening interviews and including the final employment decision. Placement and Probation: A proper placement of a worker reduces employee turnover, absenteeism and accident rates and improves more probation period, is 1 year. It extended to them on for with permanent employees. Promotions and Transfers: Promotions are based on the seniority and ability. But most of them are based on seniority. Transfers are due to convenience of the company employee. Temporary transfer due to ill health. Permanent transfers arising out of ill health. Time, Office Management:Procedure of Taking attendance: The attendance procedure followed in this organization in the case of workers they had given the token numbers in this come to the organization they inform their token numbers in the time office. In the case of staff they are given token numbers they directly sign in the register. And also use bio metric system. Shift Timings: As the manufacturing process of the company is continuous in the nature, the working hours for the employees and workers are as follows during the season. For the staff
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includes executives, supervisors, clerks, office boys etc. who are not connected with manufacturing process. i.e., General Shifts from 9am to 6 pm For the Sr.Engineers, A.ES., J.ES, Supervisors, manufacturing chemicals, lab chemists and workers who are connected with manufacturing process
A Shift from 6.00 am to 2.00 Noon B Shift from 2.00 Noon to 10.00 pm C Shift from 10.00 pm to 6.00 am
Structure of the personnel department:
ELECTRONIC DATA PROCESSING CENTER: This department is the key department for the organization because the information relating to the all departments is stored in this department. They maintain separate database for store the all these data. EDP in charge is the head for this department and three EDP assistants are working in this department. Objective of this department: Prevent data losses Reducing network problems Functions: The most common function of this department is day by day incremental back up. Network checking. Total systems in the organization are controlling by this department. Bio-metrics- dual checking. Through this they record daily attendance of the executives, employees and workers. Video conferences are held in this department. Through this top management participate in meetings with other executives in the outside of the organization. They ready to develop ERP.
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Pay lists are creating here. Department structure: EDP assistant (3) EDP in charge (1) Deputy General Manager
WAGE AND SALRY ADMINISTRATION IN CICB Chemicon PVT LIMITED

Human Resource Management is the part of the Management Process that is concerned with the Management of Human Resources in an Organization. Human Resource Management is a multidisciplinary activity, utilizing knowledge and inputs drawn from Psychology, Sociology, Anthropology and Economics etc. The scope of Human Resource Management is very large. Wage and Salary Administration plays a prominent role in each and every organization. Wage And salary Administration is essentially the application of a systematic approach to the problem of ensuring that employees are paid in a logical, equitable and fair manner. The basic purpose of wage and salary administration is to establish and maintain an equitable wage and salary structure and maintenance of an equitable labour cost structure. So that satisfaction of employees and employers is maximized and conflicts minimized. The wage and salary administration concerned with the financial aspects of needs. The needs of the employees so that reward can be individually designed to satisfy some need. Before they do anything, they look for a reward (or) pay-off. The reward may be money (or) promotion, but more likely it will be some pay-off a smile acceptance by a peer, receipt of information, as kind word of recognition etc. The Management of CICB-Chemicon Pvt Ltd has designed a well structured Wage and Salary system. In the organization the salaries are paid at three levels namely salaries to non
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managers including permanent and seasonal employees, salaries to executives and salaries to management staff.
List of grades & attached pay scale
S.NO Grade Pay Scale 1Un skilled-II
2Un skilled-I
3Semi-skilled
4Skilled & clerical grade-IV
5Skilled & clerical grade-III
6Highly skilled & clerical grade-II
7Supervisory & clerical grade-I 5700-40-6100-50-6600-60-7200-70-7900
5850-50-6350-60-6950-70-7650-80-8450
6035-60-6635-70-7335-80-8135-90-9035
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6225-70-6925-80-7725-90-8625-100-9625
6350-75-7100-85-7950-95-8900-105-9950
6470-80-7270-90-8170-100-9170-110-10270
6625-90-7525-100-8525-110-9625-120-10825
The above table shows what grades are in the NCS Sugars Limited and the pay scale in the NCS sugars Limited that is paid for workers. The table shows the pay scale non-managers in the company. There are basically three types of non-managing employees. One is Supervisory cadre and the second one is clerical cadre and the third one is the skill-based category.
In the unskilled grade IIs pay scale starts with 5700/- basic in this yearly increment is 40/once the scale cross the 6100/- the increment will grow up to 50/- the scale ends at 7900/basic.
Unskilled grade Is pay scale starts with 5850/- basic in this yearly increment is 50/- once the scale cross the 6350/- the increment will grow up to 60/- the scale ends at 8450/- basic.
Semi skilled pay scale starts with 6035/- basic in this yearly increment is 60/- once the scale cross the 6635/- the increment will grow up to 70/- the scale ends at 9035/- basic.
In the skilled and Clerical grade-IVs pay scale starts with 6225/- basic in this yearly increments is 70/- once the scale cross the 6925/- the increment will grow up to 80/- once the scale cross the 7725/- the increment will grow up to 90/- the scale ends at 9625/- basic.
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In the skilled and Clerical grade-III pay scale starts with 6350/- basic in this yearly increments is 75/- once the scale cross the 7100/- the increment will grow up to 85/- once the scale cross the 7950/- the increment will grow up to 95/- the scale ends at 9950/- basic. In the skilled & Clerical grade-II pay scale starts with 6470/- basic in this yearly increments is 80/- once the scale cross the 7270/- the increment will grow up to 90/- once the scale cross the 2990/- the increment will grow up to 100/- the scale ends at 10270/- basic
In the supervisory & Clerical grade-Is pay scale starts with 6625/- basic in this yearly increments is 90/- once the scale cross the 7525/- the increment will grow up to 100/- once the scale cross the 8525/- the increment will grow up to 110/- the scale ends at 10825/- basic
EXECUTIVES PAY SCALE
SUGAR FACTORY EXECUTIVES S.no Name Designation Scale of pay
6 M. Janaki manohar
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K. Srinivas
K. Ravi Kumar
T. Srinivas raju
M. Suryanarayana
S. Balasubramanyam Chief executive
Personnel manager
Executive HR
Liaison officer
Sr manager(operation)
Jr.officer-HR 66500
23750
18387
14250
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23750
7753 CO-GENERATION EXECUTIVES
6 Y.V. Subba rao
P.Nagaraju
K.Murali
V.Suryanarayana
Syed abdul nabi
M.V.V.S. Srinivas
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Deputy general manger
Deputy manager (electrical)
Chemist
Deputy manager (mechanical)
Assistant manager (Q.C)
Sr Engineer (electrical) 54150
33250
13350
30400
20900
19000
Wage & Salary Structure for different categories in NCS sugars limited Managerial staff supervising candidates Workers & electrical staff Trainees
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Apprentices PRW for below 175 bags Next 25 bags Next each bag Consolidate Wage Agreement Consolidate Government Each bag 70 paisa Each bag 90 paisa Each bag 1.05 paisa
PRW-Piece Rate Workers:-
In seasonal 25% retaining allowance will be given for Piece rate workers. The above table shows the information about how NCS Sugars Limited pays the wage and salary for workers and managerial staff, supervising candidates and trainees and apprentices and Piece rate workers.
LIST OF EMPLOYEES ELIGIBLE FOR P.F CUTTING
Sugar executive employees ------ 30 Co-gen executive employees ------ 1 Sugar permanent employees ------ 64 Co-gen permanent employees ------ 3 Sugar seasonal employees ------ 177
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Co-gen seasonal employees ------ 28 Sugar probation employees ------ 13 Co-gen probation employees ------ 9 Head office employees ------ 22 Arrears of all category employees ------ 14 Total ----- 361
SALARIES STRUCTURE UNDER WAGE BOARD SCALES (Confirmed permanent and seasonal employees)
PF wages ( for the purpose of provident fund and gratuity) Basic : **** Dearness allowance : **** Fixed allowance : **** Family planning : **** Medical allowance : **** Allowances Washing allowance : **** House rent allowance : **** Conveyance allowance : ****
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Different allowances are listed shown in the given below table
GRADES D.A M.A W.A H.R.A C.A (field staff) Un skilled-II
Un skilled-I
Semi-skilled
Skilled & clerical grade-IV
Skilled & clerical grade-III
Highly skilled & clerical grade-II
Supervisory & clerical grade-I 1757.65
1757.65
1757.65
1757.65
1757.65
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1757.65
1757.65 265.00
265.00
265.00
265.00
265.00
265.00
265.00 110.00
110.00
110.00
110.00
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110.00
110.00
110.00 240.00
250.00
300.00
340.00
340.00
340.00
340.00
200.00
200.00
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200.00
200.00
200.00
200.00
200.00
The above table shows the information about the different types of allowances that are paid to the Non- executives in the company. D.A - dearness allowance M.A medical allowance W.A washing allowance C.A conveyance allowance The company gives dearness allowance to the employees based on the all India average consumer price index points @ Rs 2.15 per point.
Wage deductions: The company deducts the wages of the employees in such cases provident fund, voluntary provident fund, professional tax, life insurance policies taken by the employee, if the employee took loans from the bank, if the company gives imprest allowance and festival allowance,
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house maintenance, canteen tokens given by the company, group saving link insurance, cable connection recovery.
Provident fund: The EPF is a scheme intended to help employees from both private and non-pensionable public sectors save a fraction of their salary every month in a saving scheme, to be used in an event that the employee is temporarily or no longer fit to work or at retirement. For P.F Employee contribution is ------------------------- 12% Employer contribution is ------------------------- 3.67% Employer contribution for E.P.F ---------------- 8.33% Voluntary provident fund ------------------------- 8%
Professional tax: Professional tax is the amount levied on the income of the profession of the employee. This amount is deducted based on the wage or salary earning of the employee. Insurance policy: If the employee take insurance policy from the insurance company he may liable to pay the insurance term wise thats why the company deduct his insurance premium amount and paid directly to the insurance.
Bank loans: NCS provides bank loans for the employees based on their income capability through banks. If any employees took bank loan, company deduct the amount which is liable to pay to recover the bank loan and paid directly to the bank. Canteen:
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Company gives canteen tokens for subside to the employees. The amount for the tokens collects from the salary of the employee. SUMMARY OF SALARY BILL
Earnings: Basic : **** Fixed allowance : **** f.p increment : **** special pay : **** V.D.A : **** House rent allowance : **** Medical allowance : **** Washing allowance : **** Conveyance allowance : **** Other allowance : **** Gross : ****
Recoveries: Provident fund : **** V.P.F : **** Profession tax : **** Court attachments : **** Life insurance policy : **** Income tax : **** Festival advance : **** Education advance : **** Canteen collection : **** Cable T.V collection : ****
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House rent recovery : **** Electrical excess consumption: **** R.D bank : **** G.S.L.I : **** L.W.F : **** Club : **** Others : **** Imprest advance : **** Salary advance : **** Apco collection : **** School : **** M. club : **** Dormitory : **** Medicines : **** Telephones : **** Donations : **** Net total : ****
SALARY BILL IN NCS SUGARS LIMITED Earnings: Basic : **** Fixed allowance : **** F.P.Inc : **** Special pay : **** Dearness allowance : **** House rent allowance : **** Medical : ****
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Washing allowance : **** Conveyance allowance : **** Others : **** Gross : **** Deductions: P.V : **** V.P.F : **** P.Tax : **** L.I.C : **** Court : **** Bank loan : **** Imprest : **** Fest : **** Electricity : **** H.M.R : **** G.S.L.I : **** Canteen : **** Cable : **** Po.rd : **** Others : **** Total deductions : **** Net salary : ****
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REMUNERATION FOR THE EMPLOYEES IN NCS SUGARS LIMITED: In the NCS sugars limited there are four types of employees. In those the remuneration is different for the seasonal employees compared to the permanent. They are: Confirmed Permanent employees Seasonal employees Probation employees Trainees Confirmed permanent employees: For these employees company give salaries for their work according to the wage agreement between the workers and management of the company. Seasonal employees: For this type of Employees Company give salaries in the season. And in the off season they provide retained allowance. The retained allowance is provided for the retaining of employees in the company during the off season. This Retention allowance was given based on the grades. Its listed below.
Unskilled II 25% in their salary in the season. Unskilled I Semi skilled 35% of their salary in the season. Skilled & clerical grade IV Skilled & clerical grade III 50% of their salary in the season. Highly skilled & clerical grade II Supervisory & clerical grade I Probation employees: For these employees company give salaries for their work according to the wage agreement
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between the workers and management of the company. Trainees: Company paid remuneration for the trainees for their work according to the government rules and provisions
Bonus given to the employees in NCS sugars limited: NCS sugars limited prepare bonus bill for the following categories separately for the financial year of every year (sugar & cogeneration plant) 1. Executive bill 2. Permanent bill 3. Seasonal employees bill Company consider salary during season Company consider retained allowance during season Company considers the occupational wages during season 4. Probation employee bill 5. I.T.I apprentice bill 6. V.R.S employee bill 7. DIP trainees bill 8. Trainees bill NCS sugars have to calculate month wise the categories of the employees for bonus for 12 months ( i.e from periods 01.04.year to 31.03. year) For calculation: Total earned P.F wages 8.33 % = one month bonus 100 For example: Rs 3500/- 8.33 % = Rs 291.55
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100
( I.e bonus for 12 months = Rs 291.55 12 = Rs 3498.60 )
In the view of the above company take total earned pf wages and calculate month wise for 12 months. Bonus payable @ 8.33% maximum ceiling up to Rs 3500/-
Per annum those who have earned P.F wages subject to maximum ceiling up to Rs 10,000/per month salary based
Ex gratia for employees in NCS sugars limited:
NCS sugars limited prepare ex-gratia bill for the following categories separately for the financial year of every year (sugar & cogeneration plant)
1. Executive bill 2. Permanent bill 3. Seasonal employees bill Company consider salary during season Company consider retained allowance during season Company considers the occupational wages during season 4. Probation employee bill 5. I.T.I apprentice bill 6. V.R.S employee bill 7. DIP trainees bill 8. Trainees bill
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NCS sugars have to calculate month wise the categories of the employees for bonus for 12 months ( i.e from periods 01.04.year to 31.03. year) For calculation:
Total earned gross wages 30 = One month ex-gratia 365 days
For example:
Rs 10,000/ 30 = Rs 821.91/365
( i.e ex gratia for 12 months = Rs 821.91 12 = Rs 9862/- ex gratia per year )
Manual option the above is subject to maximum for 15 days/ 30 days/45 days/ 60days for ex gratia calculation
If company has paid any means the amount should be clubbed in concern month earnings and the same should be clubbed in grand total.
PENSION AND GRATUITY Under the provident fund act 1925 the company follows the pension scheme 1995. According to this the employer contribution for the pension is 8.33% and the employees contribution is 12%. Pension is deducting and calculating up to 58 years of the employees age. In the NCS
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sugars limited the employees working period is 60 years but the amount deducts up to 58 years only. The remaining two years there is no deduction from wages and pension is payable to that employee from 58 years age of the employee. Employers contribution for pension = 12% Employees contribution for pension= 8.33%
Calculation of pension amount: Pensionable salary pensionable service Pension = 70 For example: 6500/- 35 Pension = = 50 % =3250/7
Calculation of gratuity: P.F wages no of years service 7 or 15 Gratuity = 26
SUMMARY
The Human Resource Department of an organization is very much significant in establishing itself as a brand. The past one year has seen an increasing number of companies focus on creating a unique HR brand for their organization. The scope of Human Resource management is very large and expanded the scope of HR function into the areas as personnel aspect, welfare aspect and individual relations aspect.
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Human Resource management is now regarded as a must for the successful running of a business or industrial enterprise. HRM helps management at enterprise level, industrial level and at societal level. The basic purpose of wage and salary administration is to establish and maintain an equitable wage and salary structure and maintenance of an equitable labour cost structure. So that satisfaction of employees and employers is maximized and conflicts minimized. The wage and salary administration concerned with the financial aspects of needs. The needs of the employees so that reward can be individually designed to satisfy some need. Before they do anything, they look for a reward (or) pay-off. The reward may be money (or) promotion, but more likely it will be some pay-off a smile acceptance by a peer, receipt of information, as kind word of recognition etc. According to Beach, Wage and Salary Programmes have four major purposes. To recruit persons for a firm. To Control Pay roll Costs. To satisfy people, to reduce the incidence of quitting, grievances and fractions over pay. To motive people to perform better. The study has been taken up with the following objectives: To know about the Wage and Salary administration of the CICB Chemicon Pvt limited, Baikampady, Mangalore. To know about the different types of allowances in the CICB Chemicon Pvt limited, Baikampady, Mangalore.To study about the employees Pay structure in the company. To assess the employees perception about the Wage and Salary structure of the company. To identify problems, if any, in the Wage and Salary administration of the company and to make suggestions. The data for the study have been collected from primary and secondary sources. As part of primary data, a survey has been conducted on the employees of CICB Chemicon Pvt limited, Baikampady, Mangalore. A sample of 30 respondents has been selected on the basis of convenience and a structured questionnaire has been administered to them. The responses have tabulated and analyzed with the help of percentages. The secondary data are collected
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from text books, magazines, company records and websites.
FINDINGS
The following are the findings: ? The additional cane price given by the NCS sugars limited is good and attracts the farmers. ? NCS sugars limited, latchayya peta, is paid wage and salary according to the wage board. ? NCS sugars limited, latchayya peta management must ensure the employees know and understand about the wage agreement. ? Half of the respondents are satisfied with the receiving the bonous. ? It is observed that majority of the employees 98% are very much satisfied with the salary that they are receiving. ? Majority of the employees opinioned that their job was good, 17% however said that it is average. ? It is found that, majority of the employees are feeling good about the overtime salary. While, 16% of employees felt that it is average, 10% however felt that it is poor. ? Majority of the employees 79% are feeling good about the house rent allowances that are provided by the company. ? Majority of the employees 81% have the more satisfaction regarding the salary increments rest of the responsents not satisfied. ? It is observed that majority (81%) of the employees opined that the increments given are good. ? Most of the the employees are very much satisfied with the payment of the salaries in time. ? NCS sugars limited conducts social activities like eye camp and so on.
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CONCLUSION
The employees of the NCS sugras Limited are more satisfied with their wages and salaries. The wage and salary structure and employee benefits and services is one of the vital area of personal administration for sound wage and salary policies and programmes are essential to maintain, develop, promote and transfer employees and to get effective results from them. Wage and salary structure are perhaps the most important single element in the condition of employees. Organizational morale cannot be maintained at high level without a fair equitable and sound remuneration programme. The wages and salary administration in NCS sugras Limited is a big task and it is being managed by inviting lot of human resources. The little attention has been devoted to study the internal structure and Human Resources Management policies. Therefore it is felt that the study relating to wage and salary administration in NCS sugras Limited help and understand and analyze the practices. Thus, policies and practices of wage and salary administration should be structured effectively and efficiently.
SUGGESTIONS
? NCS sugars Limited management must to says to workers how much percentage to cut their salary under the PF. The management must to essentiate the PF with wages or salaries. ? NCS sugars Limited management ask the opinion of the employees, before the implement the wage agreement. ? NCS sugars Limited management should wage settlement with in five days after the month. ? NCS sugras Limited management should be increase the payment for VRS of the workers. ? The compnay follows consolidating wages for the newly recruiting employees. But the salary under the wage board gives job security to the employees.
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BIBLIOGRAPHY
BOOKS: Essential of the Human Resource Management and Industrial Relations -P.Subba Rao. Human Resource Management -Dr. C.B.Gupta. Library, Journals & personnel Department of CICB Chemicon Pvt Limited
WEBSITES:
www.cicb-chemicon.com www.indiastat.com www.google.com

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INTRODUCTION OF THE STUDY

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OBJECTIVES OF THE STUDY

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FRAME WORK OF THE STUDY

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PERSPECTIVE AND SALARY

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Take Home Salary:

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The Need-Based Minimum Wage:

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The Living Wage:

The Fair Wage:

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Standard Wage Rate:

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Financial Vs. Non-Financial Rewards:

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Wage and Salary Objectives of Management

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Principles of Wage and Salary Administration:

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Factors affecting wages:

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Wage Fixation institutes in India:

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set out in the memorandum of association as under:

? To establish factories for manufacturing of sugar

? To supply least variety of cane seeds.

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? To export sugar and other products to the farmers.

? Other objectives like facilities for employees and development of area.

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