
Ilustrasi karyawan
Pengertian dari istilah gaji adalah suatu bentuk balas jasa ataupun penghargaan dari pemberi kerja yang diberikan secara periodik kepada pekerja atas jasa atau hasil kerjanya. Selain disebut gaji, dapat pula disebut sebagai upah yang memiliki suatu pengertian yang sama. Namun keduanya dapat dibedakan dengan kuatnya ikatan kerja yang ada dan waktu pemberiannya. Seseorang menerima gaji apabila ikatan kerjanya kuat, sedang seseorang menerima upah apabila ikatannya kerjanya kurang kuat. Dilihat dari jangka waktu penerimaannya, gaji pada umumnya diberikan pada setiap akhir bulan, sedang upah diberikan pada setiap hari ataupun setiap minggu. Dalam hal ini, pengertian gaji untuk seterusnya disebut sebagai gaji pokok.

ilustrasi gaji yang diterima
Seseorang menerima gaji yang terdiri dari beberapa rincian, diantara adalah gaji pokok, uang makan, uang transportasi, tunjangan posisi, tunjangan tempat tinggal dan lainya tergantung kebijakan masing-masing perusahaan. Tentunya setiap karyawan akan mendapatkan gaji yang belum tentu sama dengan karyawan lain. Hal ini bisa terjadi karena beberapa faktor misalnya, masa kerja, beban kerja, tanggung jawab, tingkat pendidikan dan lainnya.
Disini tidak akan dibahas bagaimana menentukan besarnya gaji yang harus diterima oleh masing-masing karyawan, namun disini akan mencoba memberikan contoh pembuatan sistem penggajian secara sederhana yang tentunya telah ada variabel-variabel yang mempengaruhi besarnya gaji seorang karyawan.
Pembuatan sistem penggajian karyawan memiliki banyak manfaat, diantaranya adalah:
Manfaat Umum: Kemanfaatan sistem penggajian pada umumnya merupakan gabungan antara Tujuan Manajemen Perusahaan dan harapan para Karyawan seperti antara lain :
- Sebagai daya tarik bagi tenaga kerja yang diperlukan oleh Perusahaan.
- Memelihara keberadaan Karyawan untuk tetap bergabung dengan Perusahaan.
- Merupakan “imbalan/kompensasi” yang setimpal atas prestasi yang telah diberikan Karyawan.
- Mencerminkan adanya keadilan yang mendasari perhitungan pembayaran imbalan untuk setiap pekerjaan sesuai dengan perbedaan masing-masing kontribusinya pada Perusahaan.
- Tidak bertentangan dengan peraturan Pemerintah.
- Tidak melebihi kemampuan keuangan Perusahaan, tetapi juga cukup atraktif bagi perusahaan sejenis
Manfaat Khusus : Dengan sistem penggajian yang mendasarkan diri pada “beban kerja” (work load) dan dilakukan pembobotan secara kwantitatif, maka akan diperoleh manfaat antara lain :
- Terukur bagi setiap pekerjaan; karena masing-masing memiliki nilai/skor yang ditentukan atau disepakati secara bersama-sama.
- Mudah dilakukan penyesuaian terhadap keadaan/perkembangan ekonomi terutama atas terjadinya laju inflasi tahunan.
- Fair; karena sebanding dengan karya individu yang disumbangkan untuk tempat kerjanya.
Pada tulisan berikutnya akan diberikan contoh bagaimana membuat sistem penggajian karyawan.
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