Darbo užmokesčio teorinių modelių taikymo problematika

LTStraipsnyje apžvelgiamas darbo apmokėjimo teorijų vystymasis, nagrinėjami ryškiausi teoriniai modeliai. Išskiriamas valstybės nustatomo minimalaus darbo užmokesčio ir mokesčių politikos vaidmuo uždarbiui. Remiantis ekonominiu darbo užmokesčio aspektu, apskaičiuojamos darbdavių patiriamos darbo jėgos išlaikymo išlaidos. Atliekama Europos Sąjungos šalių palyginamoji analizė ir įvertinama Lietuvos vieta tarp jų. [Iš leidinio]Reikšminiai žodžiai: Darbo užmokesčio teorijos; Darbuotojų išlaikymo išlaidos; Išlaidos švietimui; Minimalus darbo užmokestis; Mokėjimo už darbą kaštai; Education expenditure; Employee maintenance costs; Expenditure on education; Maintenance costs of employees; Minimum wage; The cost of paying for work; Theories of wage; Wage theories.

ENThere are plenty of economic theories affecting compensation which have developed over the centuries. In one way or another, they attempt to be based on the justice of distribution between work and capital regarding a newly manufactured product. The early theorists tried to explain that the society ought to pay its members on the grounds of their needs or rights; they tried to justify the low wage level of employees and suggested the indirect control over it. However, the man's abilities, the quantity and quality of the work performed were left out of the account at that point. Gradually, the shift was made towards contemporary theoretical models allowing to approach the organizations and their inner management. Nowadays, the supply and demand theory, the human capital theory and the marginal productivity theory arc classified as the most distinct and most widely used. The application of wage theories is quite complicated under recent circumstances. To satisfy the economic and social interests of all the participants of the labour market (employers, employees and government), there should be the interdependent combination of the supply and demand theory, the human capital theory, the marginal productivity theory and other theoretical models. The government policy of taxes has a great impact on the wage level, and it influences the hired employees and employers as well.As the figures show, the recent changes in the tax policy in Lithuania raised the net wage of employees (who earn the average wage or less), but the employer's costs of labour force maintenance remained the same. The minimum wage is the starting point to set a wage level for employees. Its comparative weight in average gross earnings shows the general level of wages in the country. The level of minimum wages in Lithuania is one of the lowermost across the European Union. It amounts only to 35.2 % of average gross monthly earnings. The wage level also depends on the educational attainment of employees. The analysis of hard facts shows that the public expenditure on education in Lithuania is close to the average of the European Union countries. We face the annual growth of investment in education in our country. The acquired knowledge and abilities increase the productivity and quality of work and the potential wages level as well. The wages of high-school graduates is almost 2.5 times higher than of those employees who only have a secondary school certificate. [From the publication]

• Vadyba / Management
• Ekonomika / Economics