Casual Worker
A casual worker is a worker who is employed when there is an emergency of work or somebody is on leave. These workers are not regular employees of the factory.
They are paid daily or as soon as the work is complete. While employing casual workers, great care should be exercised. All records regarding appointment arid discharge should be maintained. Prior approval of competent executive should be obtained for recruiting such workers.
Copies of appointment letters should be given to the time keeping department for recording attendance and to the wages department for calculation and disbursement of wages. When casual workers are employed on production jobs, job cards should be issued to them and work done by them should be duly certified by the foreman or supervisors.
ADVERTISEMENTS:
If the time spent by them can be identified with specific jobs, the wages paid to them are treated as a direct charge and debited to the job for which the time is spent. In case casual workers are employed for miscellaneous indirect jobs, time sheets should be issued. The wages paid to such workers will be treated as overhead expenditure.
Out Worker
Out workers are those who work outside the factory premises on behalf of the organisation. A strict control over the work performed and payment made to these workers is necessary. Out workers are classified into two categories, i.e.
(i) Workers who work at their homes with their own tools or tools supplied by the organisation, and
ADVERTISEMENTS:
(ii) Workers sent to the site or to the customers’ premises to perform their work.
Control over the workers under first category should be exercised. It must be seen that the delivery of work must be made within the stipulated time. Proper control should be exercised over the issue and return of materials. Final work should also be inspected and defective or sub-standard work should be rejected.
Workers under the second category are called site workers.-These workers are usually employed by those undertakings which are engaged in constructional work, supply of electricity and gas, etc.
Proper control should be exercised on recording of attendance and payment of wages. Calculation of wages should be made in the main office and some responsible persons should go from the office to the site to make the payment. Supervisor in charge of workers at site should not be associated with the disbursement of wages.