We considered the essence of the tariff system of remuneration and its difference from the non-tariff one. In this material, we will consider the concept of a tariff rate, a tariff coefficient and a tariff category.

What is a tariff rate

The tariff rate is a fixed amount of remuneration for an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time without taking into account compensatory, incentive and social payments (part 2 of article 129 of the Labor Code of the Russian Federation). The monthly tariff rate is essentially an official salary, with the only difference being that the performance of the labor norm for this month is also taken into account when charging.

In 2017, the employer sets the tariff rates for workers by category on their own, taking into account the characteristics of their economic activity and financial capabilities.

What does tariff category mean

The tariff category is a value that reflects the complexity of work and the level of qualification of the employee (part 4 of article 143 of the Labor Code of the Russian Federation). The number of categories, the procedure and grounds for their assignment, the employer also establishes independently and fixes these provisions in the local regulatory act.

Tariff coefficient - what is it

Tariff coefficient - an integral element of the tariff system of remuneration, which characterizes the ratio of tariff rates of different categories and shows how much the tariff rate of this category exceeds the tariff rate of the first category. For example, the hourly wage rate for a worker of the 1st category is 150 rubles. And the tariff rate of a worker of the 3rd category is set with a tariff coefficient of 2.5. Consequently, the hourly wage rate for a worker of the 3rd category is 375 rubles (150 rubles * 2.5).

Any enterprise, regardless of the form of management, pays the labor of its employees differently, as indicated in the staffing table, but the ratio of salaries of employees at the enterprise is fixed in the tariff scale.

This is one of the methods for calculating wages at an enterprise, which is formed on the basis of local or legislative acts, it is she who determines the coefficient for multiplying the minimum wage, depending on the qualifications of the specialist and other related ones.

When forming the tariff scale, the following is taken into account:

• The intensity of the work load;
• Harmfulness and danger of production;
• Length of working time and length of service of an employee in one position;
• Branch of production, since for each type of production its own coefficients are used;
• Employee qualification;
• Features of climatic conditions.

Important: the cost of an employee's hour of work is always used as a basis in the tariff scale.

The volume of work performed by him per shift can be taken into account, while it is subsequently still broken down by the number of hours in the shift or working day. This leads to the calculation of the hourly rate of an employee in any production.

The differences between the tariff system and are discussed in this video:

Important: rates and increased salaries may not depend on categories. The tariff scale is formed according to the categories, usually 6 categories are used in its formation, such a system is used mainly for budgetary institutions.

If the enterprise is engaged in production and is quite complex, a larger number of digits up to 23 is used, but the same coefficients are applied as in the public sector.

The salary of each employee depends on the coefficients used.

Application of the tariff scale in organizations

Remuneration in production is formed in accordance with the legislation of Art. 143 - 145 of the Labor Code of the Russian Federation and when using tariff and qualification reference books.

Labor Code of the Russian Federation Article 143. Tariff systems of remuneration

Tariff wage systems - wage systems based on the tariff system of differentiation of wages of workers of various categories.
The tariff system for differentiation of wages of employees of various categories includes: tariff rates, salaries (official salaries), tariff scale and tariff coefficients.
Tariff scale - a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of employees using tariff coefficients.
The tariff category is a value that reflects the complexity of the work and the level of qualification of the employee.
Qualification category - a value that reflects the level of professional training of an employee.
Tariffication of work - the assignment of types of labor to tariff categories or qualification categories, depending on the complexity of the work.
The complexity of the work performed is determined on the basis of their billing.
Tariffication of work and the assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of work and professions of workers, the unified qualification directory for the positions of managers, specialists and employees, or taking into account professional standards. These reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation.
Tariff wage systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for wages.

These directories are a list of activities and various professions that are available in enterprises and institutions. They fully contain the characteristics and qualification data, as well as the complexity of all types of professions. In addition, they indicate the requirements for the skills and experience of employees, determine their degree of responsibility.

Important: the directory is designed to determine and assign a rank to each employee.

Of course, at the enterprise, the management has the right to develop its own tariff-qualification guide, taking into account the characteristics of the organization's activities.

Important: in this case, the guarantees and rights of the employee should not be infringed, in particular, labor should not be paid below the minimum wage.

Classification according to new standards

Classification in the tariff scale occurs on the basis of several components:

• Industry;
• State and commercial organizations;
• division within the enterprise.

For example, in the tariffication of payments for medical workers, their categories, base salary and the amount of the minimum wage take part.

In addition, rates are based on:

• Centralized act established by the authorities;
• The contractual basis is a collective agreement.

At the same time, a new wage system is applied, but taking into account the old foundations.

Rank Odds and Pay Rates

The coefficients used may vary depending on the industry of application, but at the same time, fixed indicators are used for budgetary organizations in almost any area.

For example, for budgetary organizations in medicine, the following figures apply:

Important: at the same time, if an employee works in a rural area, then 25% of the base salary is added to his salary.

If this is a deputy, then his salary is 10 - 20% lower than the head, taking into account qualifications, degrees, honorary titles.

If the specialty is not indicated in the tariff intersectoral reference book, then such a specialist is paid in accordance with the unified tariff and qualification reference book.

Examples of payment calculations

If hourly wages are used, then the number of hours worked is simply multiplied by the hourly rate.

The employee worked 150 hours per month, his rate per hour is 134 rubles, it follows that he earned:

150 * 134 = 20,100 rubles per month.

Since he fulfilled the plan, according to the collective agreement, he is entitled to a bonus of 20% of earnings, that is:

• 20,100 * 0.2 = 4,020 rubles bonus. You will find out by what rules the monthly bonus is calculated for employees.
• 20,100 + 4,020 = 24,120 rubles earnings.

In addition, he has a 5th category, and this involves the use of a coefficient of 1.268, which indicates the employee’s earnings in a given month of 30,584.16 rubles.

Important: if the employee has not fulfilled the plan, then the employer has the right to deprive him of the allowance.

Conclusion

The pay scale is a great advantage if it is used in accordance with innovations and, first of all, the value of an employee, his experience and the complexity of the production process are assessed, and the rank of a managerial position is already at the next step.

How to build an effective wage system in an enterprise - see here:

In the absence of a valid regional agreement or when the amount established by the regional agreement is below the minimum wage, the federal minimum wage applies.

The amount of the minimum wage in Moscow is reviewed quarterly and is set in the amount of the subsistence minimum for the able-bodied population of Moscow, approved by a resolution of the Government of Moscow.