従業員の給与が経営を左右する

居酒屋の経営で注目したい勘定科目は、原価と人件費です。

原価(材料費)は、商品を提供すれば材料を仕入れるサイクルなので、

いかに無駄を出さずに調理し、提供することが望まれます。

これは、商品が販売され、売上げが上がれば、

それに伴い材料費も上がるので、経費の中の「変動費」に分類されます。

しかし、今回のテーマは『人件費』なのですが、

この人件費は、経費の中で「変動費」とする資料が多いです。

しかし、社員として雇用すると、殆どは『月給』という給料設定です。

つまり、売上げに関わらず、固定給としている経営者が多いので、

私は、経費の中の「固定費」に位置づけしています。


社員給料は固定費

前にもお話しした通り、営業形態や営業時間によって違いはありますが、

正社員として雇用すると、『月給制』という固定給を支払います

なぜなら、正社員として勤務する方は「生活の安定」を希望しているからです。

雇用する側も「営業の安定」を望むので、正社員として雇用します。

このように、お互いの利害関係が釣り合うことで、雇用契約が結ばれるのです。

正社員が自分の勝手な都合で休むようでは、安定した営業にならないし、

雇用者の勝手な都合で、営業を休んだことで給料が減ってしまっては、

生活の安定にはならなくなってしまいます。

従って、雇用者と正社員は、「持ちつ持たれずの関係」となり、

営業に支障をきたさないためにも、固定給で生活の保障をするのです。

つまり、営業日数に関わらず、固定給は支払うことになりますので、

正社員の給料は、経費の中の「固定費」として考えるべきです。

その反面、雇用側の都合で勤務してもらえるパート・アルバイトは、

勤務してくれた分の給料を支払う『時給制』で支払います。

つまり、営業時間内で多忙になる時間帯にだけ勤務してもらうので、

アルバイトの給料は、同じ人件費でも「変動費」として分けておきましょう。


給料の算出方法(案)

これから起業して正社員を雇用するにあたり、給料設定は大切です。

まずは、同業他社の情報を参考にすることをオススメします。

調査した同業他社の勤務体系と同じであれば、それを基準にして設定します。

もし勤務体系が違うのであれば、時給換算してみるのも一つの方法です。

その時給を基準にして、自分の営業体制に合わせて算出するのです。

パート・アルバイトの時給についても、同業他社を参考にできます。

他社よりも良い条件を提示することで、希望者を増やすこともできます。

その反面、見栄を張って高い給料設定をしてしまうと、

利益を圧迫してしまう恐れがあるので、注意が必要です。


時給換算(基準)

例えば、同業他社の調査で、月給21万円だったとします。

前回お話しした通り、法定労働時間は月平均173時間なので、

時給に換算すると、@1,214円/時間となります。


算出に必要なポイント

大きなポイントは、月間総労働時間数営業時間帯です。

つまり、173時間を超えて労働する分は「残業手当」を付けたり、

22時以降の勤務もあるならば「深夜手当」を付けなければなりません。

法定労働時間の173時間の労働は、『基本給』ということです。

残業手当は、基本労働時間173時間を超えた勤務時間であり、

時給換算した額の1.25倍の時給として算出します。

また、深夜手当は22時以降の勤務に対し、

時給換算した額の0.25倍を付加しなければなりません。

従って、基本給にこの2つの手当を加算した金額が『総支給額』となります。


総支給額の算出例

例えば、17時開店~深夜1時閉店の営業店舗について算出してみましょう。

出勤は、仕込みなどの開店準備作業があるので16時として、

閉店後の片づけ作業を含め、深夜1時30分の退勤とします。

勤務中の暇になった22時以降に、1時間の休憩をする勤務体系です。

店舗の休業日は、週1日とします。


営業日数の算出

営業日数は、1年を365日とすると、7日の内1日が休業ですから、

365/7✖6=312.8(日/年間)

月平均は、312.8/12=26(日/月)となります。


労働時間の算出

1日の勤務時間は9.5時間、休憩1時間なので8.5時間/日です。

月間労働時間は、8.5✖26=221(時間/月)です。

つまり、法定労働時間173時間と48時間の残業ということです。

次に、深夜勤務を見てみると、22時以降3.5時間の深夜勤務の内、

1時間の休憩を差し引くと、2.5時間/日になり、

月間の深夜勤務時間は、2.5✖26=65(時間/月)です。


総支給額の算出

基本給を20万円とした場合、時給換算は@1,156円/時間です。

44時間の残業手当は、1,156✖1.25✖48=69,360円

65時間の深夜手当は、1,156✖0.25✖65=18,785円

つまり、月給の総支給額は288,145円/月になります。







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さいごに

あなたの経営する店舗の営業体系によって違ってきますので、

各自で必ず算出してください。

自分で算出することで、従業員さんに説明することができ、

より強い信頼関係を築けるようになると思います。

今回は触れませんでしたが、

正社員の雇用を有利にする条件として、社会保険制度があります。

通常の場合は「国民健康保険」に加入するのですが、

企業の社会保険に加入すると、企業が保険料の半額を負担するので、

従業員の負担がおよそ半分になり、とても喜ばれます。

例えば、前項で算出した月給に対する健康保険料は50,909.6円なので、

企業側は、半分の25,454.8円を負担することになります。

その際、従業員は負担減で喜ぶ一方、企業側は負担増になります。

経営する上で『人件費』を計算する場合、『固定費』として計上すべきは、

『総支給額(給料)』と『健康保険料(福利厚生費)を、忘れないようにしましょう。

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