Tariff network protocol. Ways to improve the organization of remuneration in a budgetary institution

New edition Art. 143 Labor Code of the Russian Federation

Tariff wage systems - wage systems based on the tariff system of differentiation wages workers 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.

Wage category - a value that reflects the complexity of work and the level of qualification of the employee.

Qualification category - a value that reflects the level vocational training worker.

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 a single tariff qualification handbook works and professions of workers, a unified qualification directory of 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 Russian Federation.

Tariff systems of wages are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law. 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.

Commentary on Article 143 of the Labor Code of the Russian Federation

As we said above, the remuneration for the work of an employee is set depending on his qualifications, complexity, quantity, quality and conditions of the work performed. Differentiation of wages according to these indicators is provided, as a rule, on the basis of tariff system wages.

Article 143 Labor Code RF tariff system of remuneration includes:

tariff rates;

salaries (official salaries);

tariff scale;

Tariff coefficients.

The main element of the tariff system of remuneration are tariff rates. Tariff rate - a fixed amount of remuneration of 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.

The tariff rate of the 1st category determines the minimum wage for unskilled labor per unit of time. The tariff scale is 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.

At the same time, the tariff category is a value that reflects the complexity of work and the level of qualification of an employee, and the qualification category is a value that reflects the level of professional training of an employee.

The tariff coefficient establishes the ratio of the tariff rate of this category to the tariff rate of the first category. In other words, the tariff coefficient shows how many times the tariff rate of a given category is greater than the tariff rate of the first category. With the help of the tariff rate of the first category and the corresponding tariff coefficients, the tariff rates of the remaining categories are determined. For example, if the tariff rate of the first category is 1100 rubles (today it is the minimum wage), then, knowing the tariff coefficient, say, of the tenth category (let's say - 2.047), it is easy to calculate the tariff rate of the tenth category by multiplying the tariff rate of the first category for the corresponding tariff coefficient - 2251.7 rubles.

Thus, the tariff scale is a scale that determines the ratio of wages when performing work of various qualifications. Modern labor legislation focuses on contractual and local regulation of wages. The type, remuneration system, the size of tariff rates, salaries, bonuses, other incentive payments, organizations determine independently in collective agreements and local acts. Different organizations may establish different tariff scales, differing in the number of categories and the degree of increase in tariff coefficients. At the same time, remuneration in the public sector is set centrally - on the basis of the so-called Unified tariff scale(ETS).

The tariff system of remuneration of employees of the public sector is based on the Unified Tariff Scale, approved by Decree of the Government of the Russian Federation of October 14, 1992 N 785 "On Differentiation in the Levels of Remuneration of Employees of the Public Sector on the Basis of the Unified Tariff Scale". The Unified Tariff Scale (UTS) is a unified tariff scale for the remuneration of workers and employees. It covers all groups of employees of institutions, organizations and enterprises that are on budget financing (with the exception of representative and executive authorities). It contains 18 bits. Previously, the ratio of tariff categories of this tariff scale was set at 1:10.07, i.e. wages in the highest XVIII category exceeded wages in the first (lowest) category by 10.07 times. However, since December 1, 2001, the ratio between the tariff rates (salaries) of the first and eighteenth categories of the Unified tariff scale for remuneration of employees of public sector organizations has been set at 1 to 4.5.

The size of the tariff rate of the 1st category is established by the Government of the Russian Federation and cannot be lower than the minimum wage. With an increase in the minimum wage (minimum wage), the Government of the Russian Federation issues a corresponding decree on an increase in UTS tariff rates.

Each category of the grid corresponds to a tariff coefficient, which shows how many times the tariff rates of workers of the second and subsequent categories are higher than the rates of workers of the first category. These coefficients increase with an increase in the tariff category (from 1 to 4.5). Currently, the tariff coefficients for calculating the remuneration of employees of federal state institutions are established by Decree of the Government of the Russian Federation of April 29, 2006 N 256 "On the size of the tariff rate (salary) of the first category and on inter-digit tariff coefficients of the Unified tariff scale for remuneration of employees of federal state institutions ".

The categories of wages in the UTS reflect the complexity of the work performed. The dependence of wages on working conditions is provided by various kinds of additional payments and compensations (for work with difficult or harmful working conditions in difficult climatic conditions, at night, etc.).

Tariffication of various jobs, professions, specialties, depending on their complexity, is carried out on the basis of tariff-qualification reference books. The Tariff and Qualification Handbook establishes the requirements that an employee must meet, i.e. what knowledge, skills and abilities he must have to perform a particular job, depending on its complexity. At present, the Unified Tariff and Qualification Directory of Works and Professions of Workers (UTS) is in force, the approval procedure for which is indicated in Decree of the Government of the Russian Federation of October 31, 2002 N 787.

The UTS establishes the tariff and qualification characteristics of working professions in the form of job characteristics (which this job includes) and the necessary knowledge of the employee ("should know").

The qualification directory for the positions of managers, specialists and other employees was approved by the Decree of the Ministry of Labor of Russia of August 21, 1998 N 37. This qualification directory contains three sections: "Job Responsibilities", "Must Know" and "Qualification Requirements". The "Job Responsibilities" section lists labor functions to be performed by the person holding the position. The "Must Know" section includes knowledge requirements, necessary for the employee to carry out their official duties. The "Qualification Requirements" section provides for the minimum level of general and special training required to perform this work (level and profile of education, work experience).

The billing of workers is carried out according to eight categories (from I to VIII). However, according to the Decree of the Government of the Russian Federation mentioned above "On differentiation in the levels of remuneration of workers in the public sector on the basis of the Unified tariff scale" dated October 14, 1992 N 785, heads of institutions, organizations and enterprises that are on budget financing, were granted the right to set monthly rates and salaries some employees with advanced qualifications. Thus, for highly qualified workers employed in important and responsible work in accordance with the lists approved by the ministries and departments of the Russian Federation, monthly rates and salaries can be established based on the IX and X categories of the ETS, and for especially important and especially responsible work according to the list approved by the Ministry Labor of the Russian Federation (now - the Ministry of Health and social development RF), based on the XI and XII categories of the Unified Tariff Scale.

With the growth of the qualification (rank) of the employee, his tariff rate also increases. Assignment of categories to employees of the public sector is carried out according to the results of certification. Attestation of public sector employees is carried out in accordance with the Basic Provisions on the procedure for attestation of employees of institutions, organizations and enterprises that are on budget financing, approved by the Decree of the Ministry of Labor of Russia and the Ministry of Justice of Russia dated October 23, 1992 NN 27, 8/196. In accordance with these Basic Provisions, for each employee subject to certification, no later than two weeks before the start of certification, his immediate supervisor prepares a submission containing a comprehensive assessment of: the compliance of the employee’s professional training with the qualification requirements for the position and the category of remuneration for his work; his professional competence; attitude to work and performance of official duties; indicators; performance indicators for the past period. The attested employee must be familiar with the submitted materials in advance, at least two weeks before the certification. Part attestation commission includes the chairman (as a rule, the deputy head of the institution, organization, enterprise), secretary and members of the commission. The attestation commission includes heads of departments, highly qualified specialists, representatives of trade union organizations. The attestation commission considers the submission, hears the person being certified and the head of the department in which he works. Heads of institutions, organizations, enterprises are certified in commissions organized by higher authorities according to their subordination. Evaluation of the employee's activity and recommendations of the commission are adopted by open voting by a majority of votes. The head of the organization, taking into account the recommendations of the attestation commission, within a month, makes a decision on establishing the appropriate categories of wages for employees. The results of certification after their approval by the head are entered into work book employee indicating the category of payment according to ETC.

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 for remuneration of labor are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory for the positions of managers, specialists and employees, as well as taking into account state guarantees for wages.

Another commentary on Art. 143 of the Labor Code of the Russian Federation

1. Art. 143 of the Labor Code of the Russian Federation gives a legal definition of the concept of "tariff system of remuneration" and its elements, which was previously enshrined in Art. 129 of the Labor Code, the procedure for charging work and assigning tariff categories to employees, as well as the procedure for establishing a tariff system by the employer, is fixed.

The tariff system of remuneration is a set of rules enshrined in regulatory legal acts, collective agreements and agreements designed to reflect the content, complexity and working conditions, employee qualifications, production features and its natural and climatic environment in wages. It allows you to differentiate the size of wages depending on its quantity and quality, the qualifications of the employee and the complexity of the work performed, i.e. implement the requirements of Art. 132 of the Labor Code of the Russian Federation.

2. In accordance with Art. 143 of the Labor Code of the Russian Federation, the structure of the tariff system includes tariff rates (salaries, official salaries), a tariff scale, and tariff coefficients. For practical application Tariff system also requires tariff-qualification reference books.

The tariff rate is a fixed amount of remuneration of an employee for the fulfillment of a labor norm (labor duties) of a certain complexity (qualification) per unit of time. Depending on the chosen unit of time, there are hourly, daily and monthly tariff rates. The tariff rate is set depending on the complexity, intensity, working conditions, as well as its economic and social significance. The main calculated value is the tariff rate of the first category, which determines the minimum wage for the simplest work. The monthly tariff rate of the first category cannot be lower than the minimum wage established by the state.

Salary is a fixed amount of monthly wages, which is set for managers, specialists and employees, as well as for those workers whose work cannot be rationed. The amount of the monthly salary cannot be less than the established minimum wage.

To determine the size of the tariff rate of the second and subsequent categories, the tariff scale is applied. It establishes the ratio of wages depending on the complexity of the work and the qualifications of workers. The parameters of the tariff scale are: the number of tariff categories, tariff coefficients, the range of the tariff scale. The first category corresponds to the simplest work, the last - the most difficult.

The most common in terms of the number of digits is the 6-digit tariff scale. In more complex industries, a 7-bit (oil and gas production, rolling and pipe production of ferrous metallurgy, railway transport, etc.) and an 8-bit (locksmith, fitter-assembly and welding work, blast furnace and steelmaking, shipbuilding and ship repair, etc.) grid.

3. The billing of work is the assignment of types of labor to wage categories or qualification categories, depending on the complexity of the work.

Assignment of salary categories to employees is carried out in order to assess the qualifications of the employee and the complexity of the work performed by him, and qualification categories - in order to assess the level of professional training of the employee.

Tariffication of work and assignment of tariff categories to employees is carried out on the basis of tariff and qualification reference books. Tariff-qualification reference books include tariff-qualification reference books of works and professions of workers and a unified qualification reference book for the positions of managers, specialists and employees. The procedure for approving directories is established by Decree of the Government of the Russian Federation of October 31, 2002 N 787 (as amended on December 20, 2003) "On the procedure for approving a unified tariff-qualification guide for jobs and professions of workers, a unified qualification directory for the positions of managers, specialists and employees" , and the Procedure for the use of reference books - by Decree of the Ministry of Labor and Social Development of the Russian Federation of February 9, 2004 N 9 (BNA. 2004. N 14).

The Unified Tariff and Qualification Directory of Works and Professions of Workers consists of tariff and qualification characteristics containing the characteristics of the main types of work by professions of workers, depending on their complexity and the corresponding tariff categories, as well as the requirements for professional knowledge and skills of workers; The Unified Qualification Directory for the positions of managers, specialists and employees consists of qualification characteristics for the positions of managers, specialists and employees, containing official duties and requirements for the level of knowledge and qualifications of managers, specialists and employees.

Until recently, tariff-qualification guides, approved in the prescribed manner, were mandatory. They are currently recommended.

The Unified Tariff and Qualification Handbook of Works and Professions of Workers currently in use was approved by the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions in 1983. In accordance with the Decree of the Ministry of Labor of Russia of May 12, 1992 N 15a (BMT RF. 1992. N 7 - 8) this handbook is used in all organizations located on the territory of the Russian Federation, and the necessary changes and additions to it are made by the Ministry of Labor and Social Development of the Russian Federation.

The qualification directory of positions of managers, specialists and other employees was approved by Decree of the Ministry of Labor and Social Development of the Russian Federation on August 21, 1998 N 37. It contains two sections: industry-wide qualification characteristics of positions of employees employed at enterprises, institutions and organizations (positions of managers, specialists and other employees), and qualification characteristics of employees employed in research institutions, design, technological, design and survey organizations (positions of managerial, scientific and engineering workers common to research institutions, design, technological, design and survey organizations ; positions of management and engineering and technical employees of design, technological, design and survey organizations; positions of employees of editorial and publishing departments). Each qualification characteristic contains three sections: "Job Responsibilities", "Must Know", "Qualification Requirements".

4. The main principle of tariff regulation of remuneration is that the development of all conditions for remuneration, including the determination of the size of tariff rates and official salaries and their differentiation by categories, professional qualification groups and positions, is carried out at the local level. The tariff wage system is introduced in organizations (with the exception of those financed from the budget) on the basis of a collective agreement, agreements that apply to this organization, as well as local regulations. At the same time, state guarantees for wages must be observed (see article 130 of the Labor Code of the Russian Federation and commentary thereto).

5. In connection with the adoption of the Federal Law of April 20, 2007 N 54-FZ "On Amendments to the federal law"On the minimum wage" and other legislative acts of the Russian Federation "it is not allowed to reduce tariff rates, salaries (official salaries), wage rates, as well as compensation payments(surcharges and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments), established before the day it enters into force (the Law enters into force effective from September 1, 2007).

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1. Unified tariff scale for remuneration of public sector employees

The unified tariff scale (hereinafter referred to as UTS) in different options has operated in Russia since 1992. And even earlier, in Soviet times, the level of wages largely depended on similar principles. The tariff scale subdivides all employees of the public sector into 18 categories. Such a system was convenient in times of high inflation in the country, as it made it possible to quickly index the salaries of all state employees. But ETS also has negative sides- this is a very rigid structure, if there is an increase, then at the same time for everyone, regardless of the situation in each individual industry. Consequently, each indexation required serious budget spending. But most importantly, the ETS did not take into account the specifics of professions, equating the work of a school teacher with the work of a doctor in a district clinic or a circus performer. It is difficult to undertake an assessment of the complexity and usefulness of a particular profession, but one should adhere to an individual approach to remuneration of public sector employees. There is an opinion about the moral obsolescence of the UTS, about the need to rate the salaries of state employees based on objective realities today.
Formally, since 2005, the subjects of the Russian Federation were asked to develop their own systems. However, it was not possible to get rid of a single grid at that time: in fact, most regions, without bothering to develop differentiated payment schemes, continued to focus on the UTS and the salaries of regional state employees. The unified tariff scale, which operated in a unified manner throughout the country, did not take into account the peculiarities associated with the functioning of a particular industry.
_________________________
Egorsheva N., Russian newspaper. October 4, 2007
According to Appendix N 1 to Decree of the Government of the Russian Federation of October 14, 1992 N 785 (lost force - Decree of the Government of the Russian Federation of 27.02.1995 N 189), the size of the tariff rate (salary) of the first category is established by the Government of the Russian Federation. The rates (salaries) of employees of other categories of the Unified Tariff Scale are established by multiplying the tariff rate (salary) of the first category by the corresponding tariff coefficient.
Professions of workers are charged in accordance with the Unified Tariff and Qualification Directory of Works and Professions of Workers from 1st to 8th categories of the Unified Tariff Scale. Highly qualified workers engaged in important and responsible work and in especially important and especially responsible work may be set tariff rates and salaries based on 9-12 categories of the Unified Tariff Scale according to the lists approved by the ministries and departments of the Russian Federation and the Ministry of Labor of the Russian Federation.
Official salaries of deputies are set at 10-20 percent lower than the salary of the corresponding head.

Unified tariff scale:

Pay grades
Tariff coefficients
1
1,0
2
1,30
3
1,69
4
1,91
5
2,16
6
2,44
7
2,76
8
3,12
9
3,53
10
3,99
11
4,51
12
5,10
13
5,76
14
6,51
15
7,36
16
8,17
17
9,07
18
10,07


for industry-wide positions of employees
(Appendix 2 to the Decree of the Government of the Russian Federation

dated October 14, 1992 785):


Digit range
I. Technical executors

Pass office on duty

2

Copyist

2

Contractor

2

Timekeeper

2
2

Forwarder

2
3

clerk

3

Secretary

3

secretary typist

3

Accountant

3

Draftsman

3

Archivist

3-4

Cashier (including senior)

3-4

Typist

3-4

Freight Forwarder

3-4

Collector

4

Secretary

4

Statistician

4

Stenographer

4
II. Specialists
Dispatcher (including senior) 4-5
Inspector (including senior) 4-5
Laboratory assistant (including senior) 4-5
Technicians of all specialties and names 4-8
Accountant 5-11
Engineers of various specialties and titles 6-11
Translator 6-11
Fingerprint translator 6-11
Psychologist 6-11
Editor 6-11
Sociologist 6-11
Merchandiser 6-11
Physiologist 6-11
Painter 6-11
Economists of various specialties and titles 6-11
legal adviser 6-11
Architect 6-13
Constructor 6-13
Mathematician 6-13
Programmer 6-13
Technologist 6-13
Painter 6-13
Electronics 6-13
Accountant-auditor 6-13
III. Leaders

Managers:

storage room

3
3-4

pass office

3-4

copying and duplicating bureau

3-4

photo lab

3-4

household

3-4

expedition

3-4

office

4-5

typing bureau

4-5
4-6

Site foreman (including senior)

6-11
7-8

Section manager (shift)

7-12

Foreman (foreman), including

8-11

Head of economic department

7-8

Section manager (shift)

7-12
Foreman (foreman), including senior 8-11

Head of Department

11-14

Foreman

11-14

Chief Specialist

13-17
Head of an institution, organization, enterprise 10-18

Categories of remuneration of the unified tariff scale
on the main positions of employees of public sector sectors
(Appendix 3 to the Decree of the Government of the Russian Federation
dated October 14, 1992 785):

Categories and positions of employees
Digit range
SCIENCE AND SCIENTIFIC SERVICE

Researcher

8-17
Leaders
Chief specialists: in departments, departments, laboratories, workshops 12-14
Chief Engineer(designer, technologist, architect) of a scientific organization project 13-15
Head of the main structural unit, Scientific Secretary 13-16
Branch manager (head, manager) 13-16
Head of an institution (organization) 16-18
EDUCATION
Pedagogical staff of public education institutions
Teachers of all specialties, teacher,

teacher, accompanist

7-14

Methodist, master of industrial training

8-13
Higher education institutions

Teaching staff

8-17
Leaders
Institutions of public education

Head of structural unit

8-12
Directors (heads): out-of-school institutions, children's preschool institutions, schools, boarding schools, orphanages, lyceums, gymnasiums, vocational and secondary specialized educational institutions, colleges, training and production rooms, etc. 10-16
Higher education institutions

Head of the main structural unit

13-16

Branch Manager

16-17
17-18

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on wages of employees of federal state institutions.

Inter-category coefficients are the coefficients by which the rate of 1 category of the tariff scale is multiplied to determine the rate of the corresponding category.

Tariff scale by categories for 2017-2018

For example, the rate of the 15th category is 6982.8 rubles. (2300 rub. H 3,036).

The tariff rates (salaries) of employees from the 2nd to the 18th category of the UTS for the remuneration of employees of federal state institutions are determined by multiplying the tariff rate (salary) of the 1st category by the corresponding inter-digit tariff coefficient.

The size of the tariff rate (salary) of the deputy head is set one or two categories lower than the tariff rate (salary) of the corresponding head.

In the period from September 1, 2007 to December 31, 2008, new wage systems will be introduced for employees of federal budgetary institutions and civilian personnel of military units, whose remuneration is based on the UTS, in accordance with Decree of the Government of the Russian Federation of September 22, 2007 No. 605 " On the introduction of new remuneration systems for employees of federal budgetary institutions and civilian personnel of military units, whose remuneration is based on the Unified Tariff Scale for Remuneration of Employees of Federal State Institutions.

During the period of preparation for the introduction of new wage systems in order to create motivation to improve the quality and productivity of labor, from September 1, 2007, all categories of employees of federal budgetary institutions and civilian personnel of military units were assigned incentive bonuses of 15% to the tariff rates (salaries) determined by in accordance with Decree of the Government of the Russian Federation of April 29, 2006 No. 256 (Order of the Ministry of Health and Social Development of Russia of October 19, 2007 No. 660 “On approval of the clarification on the increase from September 1, 2007 of the remuneration of employees of federal budgetary institutions in which new wage systems have not been introduced”) .

download Tariff scale selection (this is a combination of digits and its range). We determine the range of the discharge, what the type of discharge will be, what the tariff coefficients will be.
For workers, 6 or 8-digit wage scales are most often used.

At one time, they used the tariff scale (18-bit) for budget organizations recommended for other industries. She has her pluses, her minuses.

What is the difference between a 6-bit or 8-bit grid, 18-bit?
We are trying to introduce into the 18-bit grid all types of work in the enterprise, in the organization, including the work of a physical, mental nature, and of a manager.
In this case, trying to fit everything into one grid is not entirely correct.
Most often, where pay scales are used, the pay scales of workers (6-8 categories) are taken as the basis, for specialists and employees their own pay scale, their own grade classes are developed (they can be called classes, whatever; for example, a first-class engineer; this can be called a category; there is no difference, it is still an attempt to divide all employees according to a certain attribute, first of all, the attribute is the complexity of the work performed by the employee, and the complexity of the work lies in determining the wage scale.
Sectoral tariff scale, taking into account the specifics of the industry. It is most often developed by an industry tariff agreement. In this case, almost all enterprises in the industry use this grid.
Regional tariff scale: if we take the living wage as the rate of the 1st category, then we must take the living wage for the region.
Since the cost of living changes, the price level can also be different, in this case it turns out that the regional grid is a reflection of the specifics of the region. Not the fact that it is used, it can be used.
The factory, firm, tariff scale is what is reflected in the collective agreement of the enterprise, where it is first of all fixed. Why can a company have its own tariff scale? It may have its own specifics. Differentiation of complexity of works can be different. Multi-product enterprise. The specifics must be reflected.
Then there is the specifics of developing your own tariff scale.
For some reason, businesses like the grading system more.
Work billing. Before the tariff scale is introduced, the tariffing of work at this enterprise is carried out. That is, all types of work carried out at this enterprise, we must describe and evaluate the complexity of the work, take some work as a standard. For a single vector, and from it to make billing of works.
For billing works, one should use the analytical method for assessing the complexity of work, which is based on assessing the complexity of a certain set of factors using a points system, etc.
We align the works, analyze, rank from the least simple. First, work is charged, then only workers and employees.
We are building a table. Some work is taken as a unit vector.

i1 1 1 1 1 1 1
i2 1 2

Justification of the principle of increasing tariff coefficients is absolute and relative:

  1. equal (uniform): 1, 1.05, 1, 1.1, 1.15, 1.2; 1.0, 1.05, 1.15, 1.45
  2. progressive-regressive (associated with social protection); the tariff rate of the first category is so small that it is difficult to find an employee for the 1st and 2nd category. Examples: 1.0; 1.05; 1.1; 1.45; 1.9; 2.7. As the discharge increases, its growth rate increases. And vice versa: 1.0; 1.5; 1.9; 2.2.

The factory tariff scale is developed primarily for workers, then for managers, specialists and employees.

The choice of forms of remuneration

The use of piecework and time-based forms of remuneration depends on the conditions of production, the quality of labor rationing, and the possibility of increasing the volume of production (sales, services).

Two forms of wages. The choice of the form itself depends on the conditions of production, the quality of labor rationing, and the possibility of increasing the volume of production. IN modern conditions the use of only one form of remuneration is limited.
Usually both forms of remuneration are used.
Grid:

1 2 3 4 5
100 120 130 140 150

Average tariff rate: 135 rubles.
Category average workers: P (workers) \u003d SUM (number of workers of a given category * category number) / SUM (number)
Category average work: P (work) \u003d SUM (labor intensity of work * category number) / SUM (total labor intensity)
Category of average works: P(works) = SmallestAnd LargestBetween Which is the TariffRate(m) + (TariffRate(medium) - TariffRate(small))/(TariffRate(large) - TariffRate(small))
The category of average work: P (work) \u003d Smaller AND Larger Between Which Is the Tariff Rate (b) + (Tariff Rate (large) - Tariff Rate (medium)) / (Tariff Rate (large) - Tariff Rate (small))
Rwork = 3 + (135-130)/(140-130)
You can also use the odds, because knowing the rates, we can use the odds.
TariffRateAverage = SUM(Tariff Rates * HeadcountOr Labor Intensity) / AMOUNT(NumberOr Labor Intensity)

  1. K(s) = SUM(K*Number)/SUM(Number)
  2. K (s) \u003d SUM (K * Labor intensity) / SUM (Labor intensity)
  3. K(c) = K(m) + (K(b) - K(m))/(P(s) - P(m))
  4. K(c) = K(b) + (K(b) - K(m))/(P(b) - P(s))

Tariff wage system

Labor rationing is the establishment of scientifically based labor costs and its results: norms of time, number, manageability of service, output, normalized tasks.
The tariff system is a combination of various regulatory materials, with the help of which the enterprise sets the level of wages of employees depending on their qualifications ...
The main elements of the tariff system are:

  1. pay scales,
  2. tariff rates,
  3. tariff and qualification guides,
  4. job salaries,
  5. tariff directories of positions of employees,

Tariff rate - expressed in monetary terms, the absolute amount of wages per unit of working time.

On the basis of the tariff scale and the tariff rate of the first category, the tariff rates of each subsequent category are calculated. According to…

Daily and monthly rates are calculated:

[hourly rate] * [number of hours per work shift - daily] * [average monthly hours worked per month - monthly]

Tariff and qualification guides are regulatory documents with the help of which ...
Simple wage systems form the employee's earnings depending on one indicator of accounting for the results of labor: working hours (time-based wage systems) or the amount of manufactured products (piecework wage systems).
A simple time-based system generates an employee's earnings according to his tariff rate and the actual hours worked. Accordingly, tariff rates are also applied: hourly, daily and monthly. When applying hourly and daily tariff rates, the amount of an employee's earnings is determined by the formula: W(n) = C(t) * T(f).
What happens? For example, the number of hours an employee owes: 180 hours, for example. Hourly tariff rate = 20 rubles. at one o'clock. The employee worked 150, respectively, we are 150 * 20. Why do the salaries differ?
This month: 20 business days, next month: 22 business days. Let's deliver a report: 20 tr. A specialist worker worked 15 days in the first month, and 20 days in the second.
Employee's monthly salary:

Z(n) = (C(t) * T(f)) / T(rp)

We need: a time sheet, a tariff rate.
The size of the hourly wage rate of the employee (the employee has a monthly salary of 10 thousand rubles)

Annual working time fund for 2006 with a 40-hour working week (1980 hours).

Average monthly working hours of an employee: 1980: 12 months. = 165 hours

Hourly wage rate of an employee: 10 thousand rubles. : 165 hours = 60.606 rubles

During the month, the employee actually worked 180 hours:
The wage rate was:

60606 rub. * 180 hours = RUB 10,909.08

Time-bonus system:

Salary accrued for the hours actually worked (month, quarter), supplemented by a percentage allowance (monthly or quarterly bonus)

(Tariff rate established for the employee; Timesheet; Regulations on Remuneration (On bonuses))
Example 2: The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of the employee's salary, provided that the organization meets the monthly production plan. The salary of an employee is 10 thousand rubles. The employee worked in the billing month all the days according to the schedule.

Accrued to the employee:

RFP - 10 thousand rubles.

Prize - 10,000 rubles. * 25% = 2,500 rubles.

Monthly salary: 10,000 + 2,500 = 12,500 rubles.
In the billing months, the employee worked 15 working days out of 20.
Accrual:

Salary - 10,000 rubles. : 20 days * 15 days = 7500.

Premium 7500 * 25% = 1,875 rubles.

Monthly salary: 7500 + 1875 = 9375.

The employee was twice called to work on weekends. Overtime work with time wages, their payment is prescribed in the collective agreement, although the Labor Code says that you need to calculate at an increased rate. Most often used: the first two hours at 1.5 rates; subsequent hours: double. The employee is charged:

ZP: 10000: 20 days * 15 days = 7500

Pay for work on weekends: 10000: 20 days * 2 days * 2 = 2000

Premium: (7500 + 2000) * 25% = 2375 rubles.

Total amount: 7500 + 2000 + 2375 = 11875.
Simple piecework wages are constructed in such a way that the worker's earnings depend on the piecework rate, which is the amount of payment for a unit of manufactured output (work performed), and on the amount of output produced (work performed).
The amount of earnings is determined by the formula: Z(sd) = R * q.
The piecework form of the RFP is characterized by a variety of ways to calculate piece rates and methods for establishing ...
In practice, the following systems of piecework wages can be applied:

  1. Individual:
    1. Simple piecework
    2. piece-progressive
    3. Piecework regressive
    4. Piecework premium
    5. Indirect piecework
  2. Collective (brigade)
    1. chord
    2. Using Labor Participation Rate.

The individual direct piecework wage system is characterized by the fact that the worker's earnings are determined by the results of his personal labor.

Unified tariff scale

This is expressed in the number of products (parts) manufactured by the worker or the number of operations performed by him for a certain period. In this case, a direct, immediate connection is established between the costs and results of the worker's labor and his earnings.

R = Average Tariff / Rate of Production or R = Average Tariff Rate * Rate of Time
Change in the size of the price (DeltaR) in%% with a change in the production rate (y):

DeltaR = (100 * y) / (100 + y) OR DeltaR(1) = (100 * y(1)) / (100 - y(1))

The direct individual piecework system is very simple and understandable for the worker and excludes - with high quality rationing - equalization in payment.
Any system of remuneration must be clear.
It is expedient where, according to the conditions of production, it is possible and justified ...
Organization of individual piecework wages in conditions of multi-machine service: if a worker-pieceworker works according to time standards on several machines, but within the limits of the service rate established for him, then piecework rates are determined by the formula:

R \u003d (Average Tariff Rate / Number of Machines) * H (vr)

If a worker-pieceworker works according to production rates on machines with different productivity or different nature of work within the established service rate, then piece rates are determined for each machine separately:

R (i) \u003d C (tr) / (n * H (vyr; i))

R (k) \u003d SUM from 1 to N (C (t; i) * (1 / (Brigade production rate))

R (kosv) \u003d C (t. Int.) / NormProduction (basic)

If an employee performs different types works:

ZPprogressive = R(n(1)Ky(1) + ... + n(L)Ky(L))

3Progressive = R * (n(1) / K(1) + ... + n(L) / K(L))
Progressive and regressive scales can be used: if we use piece-rate with a progressive bonus scale. What is meant? Either in the collective agreement, or in the provision on bonuses: if the company has fulfilled the monthly plan, then the employees are charged a 25% bonus from the salary. If the brigade overfulfilled ... If the brigade fulfilled the plan, then for the implementation of the plan he receives 25%, for each percentage of overfulfillment of the plan - 5% of the salary. If the % of overfulfillment exceeds 10%¸ then an additional 3%.
qplan + plan overfulfillment by 15% (15% q)
ZP \u003d ZPOklad + 25% of ZPoklad + 5% * ZPOklad_for_10% + 3% for 5%.
Collective forms of remuneration:

The lump-sum form of remuneration assumes that payment is made for the entire scope of work at predetermined rates, taking into account the maximum period of work. When applying the piecework form of remuneration (with a piecework contract), the entire scope of work is determined, the deadline for their completion and the amount of wages are set. There is no transaction fee.

In order to increase the interest in completing the chord task on time or even ahead of schedule, an additional bonus can be established.
Piecework earnings, calculated on the basis of the assessment of the piecework task, are distributed on the conditions determined by the team:

  1. in proportion to hours worked;
  2. in accordance with the coefficient of labor participation;
  3. in proportion to the qualifications of employees, depending on the complexity of the work performed;
  4. in other ways provided for in the collective agreement, regulation on remuneration, etc., or in the contract for the performance of work concluded with the employee.

Finished on slide 25.
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Unified Transport System (UTS)- technologically and economically balanced set of modes of transport that perform out-of-town transportation. The UTS includes rail, sea, river, road, air and pipeline transport. Interact with ETS various types urban pass, and industrial transport. The development of modes of transport as constituent parts The UTS allows the most complete use of the technical and economic features of each of them and thus provides the most effective solution to the country's transport problems. In 1990, in the total freight turnover and out-of-town passenger traffic in Russia and the country as a whole, the largest share was accounted for by rail transport.
Zh.-d. transport transports almost all types of domestically produced former USSR products, but the main part of its cargo turnover is bulk cargo: coal and coke, oil cargo, miner, construction, materials, ferrous metals, timber, ores. In the cargo turnover of maritime transport, goods of external cargoes predominate. trade. River transport transports preim. bulk cargo, primarily miner, builds, materials, timber (on ships and rafts), oil and oil products, coal. By car transportation is carried out mainly in local traffic, as well as the delivery of goods and passengers to the main lines of communication and the delivery of goods to places of consumption. In the transportation work of air transport, St. 80% falls on the pass, transportation. Crude oil is pumped through oil pipelines, light oil products are pumped through oil products. These features of modes of transport determine cf. the range of transportation on them and their share in the UTS.
The total freight turnover of the UTS of Russia and the USSR in 1990 amounted to 5.9 to 8.3 trillion, respectively. t-km net, extra-urban passenger turnover - 9.7 and 1.19 trillion. pass.-km. The length of the means of communication that the transport system had in Russia and the USSR is shown in Table. one.
Tab. 1. - Structure of the transport network in 1990

The unity of the transport system requires the coordinated development of all types of transport, the coordination of their operational activities, the mutual coordination of certain parameters of the rolling stock, the harmonization of tariffs and organizational measures. Until con. In 1991, this unity was based on public ownership of the means of production and was provided with appropriate planning targets and centralized leadership. In market relations, it is provided by transp. legislation providing for the creation of a single market for transp. services, and economic leverage.
A feature of the transport system in Russia is a large beat.

Tariff scale and categories to it

weight in it railway transport, which provides most of the most important inter-district communications, connects disconnected sea and river basins, accepts cargo from road and pipeline transport reserving, if necessary, other modes of transport. Direct railway communication is carried out between almost all regions of Russia, with the exception of the regions of the Asian north and northeast. There are double-track lines on most inter-district directions.
Another significant feature of the UTS of Russia is the high degree of concentration of traffic on highly equipped highways with a relatively low density of routes compared to other developed countries. Average load railway general use in 1990 amounted to 28.4 million t-km/km; on a significant part of the railway network, the average freight density was more than 50 million t-km / km. On a number of lines, the density of cargo traffic in one direction exceeded 100 million net tons per year with large volumes of traffic. The average traffic density of main oil pipelines and the load of the largest of them are comparable to the given indicators of the railway Multi-line systems main gas pipelines pump up to 200 billion m3 of gas per year.
A significant concentration of transportation allows the use of perfect and highly productive vehicles and achieve greater cost-effectiveness of transportation. Increasing the transportation capacity of the transport system, increasing the speed and reducing the cost of communications between different regions and points are factors contributing to the growth of business activity, increasing production efficiency, and improving the living conditions of the population. In this regard, it is necessary to systematically develop and improve the UTS, which must be balanced with the economic and social tasks to be solved, meet environmental, resource-saving and other requirements.
Much attention is paid to these issues in all industrialized countries with market economy. The transport policy of these countries is based, as a rule, on the rational division of functions government controlled transport (through relevant legislation, taxes, subsidies, benefits, and other economic levers) and functions for the direct performance of transportation, carried out completely independently in its own economic activity transport companies and enterprises.

Schedule" Automated information and analytical system "obverse:

1 … 6 7 8 9 10 11 12 13 … 22

Billing

To compile the tariffs for teachers, you need:

  • set the load of teachers in the section Loads On the page Classes , teachers or Items ;
  • enter additional information on teachers in the section Loads On the page Billing .
  • define the list of columns of the billing table in the dialog Table setup On the page Billing .

Billing management

Control Panel

Tariffing is managed using the buttons located on the control panel:

Rice. Billing control panel

Dialog Billing

Tariffication includes additional information about teachers not used in scheduling. The dialog is used to enter this data. Billing . The dialogue consists of two pages, Certification And Surcharges .

To build a tariff table, it is not necessary to fill in all the fields on the dialog pages. The following will show you how to select the desired table columns.

Consider a page Certification .

Rice. DialogBilling, pageCertification

Page Certification consists mainly of three groups of elements − Qualification , Pedagogical work experience And Education and Position .

Note. The date formats in the dialog match the format set in the Control Panel operating system computer. You can change the format in Start/Settings/Control Panel/Date and Time. Date format in examples: year-month-day.

If the length of service is calculated incorrectly, check the system date on your computer.

  • Education and Position .
    • Education . Options: higher, incomplete higher, secondary special.
    • Education document . Information about the diploma in free form.
    • Position . Options: teacher, head teacher, director, trainee.

Let's move on to the second page of the dialogue - the page Surcharges .

Rice. DialogBilling, pageSurcharges

  • other information .
  • Extracurricular work (% of the rate) . Extracurricular work allowance as a percentage of the rate.
  • Circle work (hour) .
  • Homeschooling (hour) .
  • cool guide . The drop-down list with class names only appears when the checkbox is selected.
  • Cabinet leadership . The drop-down list with cabinet names only appears if the checkbox is checked.
  • Coordinates .
    • Phone .
    • Email . E-mail address.

Tariff scale - this is a scale of categories, each of which is assigned its own tariff coefficient, showing how many times the tariff rate of any category is greater than the first. The tariff coefficient of the 1st category is always equal to one.

The number of categories and the value of the tariff coefficients corresponding to them are determined in accordance with the collective agreement concluded at the enterprise between the administration and workers represented by the trade union. Its provisions, in turn, are developed on the basis of an industry-wide tariff agreement and should not allow a deterioration in the situation of workers.

The most widespread is the use of a single tariff scale for the organization wages all workers in the company. As a rule, the number of ranks assigned to workers remains the same - 6-8. The total, maximum number of digits in the grid can be determined at a particular enterprise, as well as the values ​​\u200b\u200bof the tariff coefficients corresponding to them, - arbitrarily. It is obligatory to fix this in the collective agreement. An example of such an organization of remuneration is the use of a single tariff scale for remuneration of employees of budgetary organizations. It can be recommended for everyone else.

Unified tariff scale(ETC) was introduced in accordance with the Decree of the President of the Russian Federation of August 19, 1992 (СAPP, 1992, No. 8, Art. 503) by Decree of the Government of the Russian Federation of October 14, 1992 No. 785 (СAPP, 1993, No. 16, Art. 1253) . It is enshrined by the Government of the Russian Federation in the following form (Table 1).

Table 1.

Discharge
wages

Tariff
odds

Discharge
wages

Tariff
odds

The purpose of introducing this grid is to streamline the ratios of wages depending on its complexity and qualifications of employees and create a mechanism for maintaining these ratios. The ranks are assigned by the attestation commission of an enterprise (organization) based on the use of a qualification directory for the positions of managers, specialists and employees for employees of general industry professions. Its third section, which includes qualifications, has been redesigned.

Now the requirements are given in it by ETC pay categories, for workers with professions that have a strictly defined industry affiliation (health, education, culture, etc.), specific regulatory qualification requirements(characteristics) containing criteria for establishing a discharge.

Enterprises that are not on budget financing, with the introduction of ETC, as a rule, for the certification of employees in order to assign them a rank, they develop their own qualification criteria, the basis for which are qualification directories for the positions of managers, specialists and employees. The tariff rate of the 1st category in the ETC for institutions and organizations of the public sector may not coincide with the value of the legally approved minimum wage.

Tariff scale- this is a table of correspondence between the qualifications of a worker, expressed through his qualification category, tariff coefficients - multipliers applied to the tariff value of the wages of a worker of the first category.

Basically, enterprises use a six-digit grid, where the first category corresponds to the simplest jobs, that is, the lowest earnings, and the sixth to the highest. However, such a gradation is not predetermined; there are tariff scales with a much larger number of digits.

Tariff grids can be applied not only to workers of various specialties. For example, in the Russian Federation there is a single tariff scale for the wages of public sector employees. In this case, ranks arise, which is essentially the same thing. There are 18 ranks in the unified tariff scale of the Russian Federation. The bit coefficient of rank 18 in relation to the first is 4.5.

Tariff scale determines the rules for remuneration for workers of various qualifications within the group covered by this tariff scale. An enterprise can apply several tariff scales at the same time. For example, regular and "hot" - this is the name of the wage system for workers with difficult production conditions, in this case, in workshops with high temperatures in the workplace.

Interdigit coefficients- these are the coefficients that are calculated in relation to the previous category to determine the level of growth in wages with an increase in qualifications by one category. Usually a number of interdigit coefficients are close in value to each other.

An example of a tariff scale

Discharge1 2 3 4 5 6
Discharge ratio1,0 1,1 1,35 1,5 1,7 2,0
Interdigit coefficient- 1,1 1,23 1,11 1,13 1,18

As can be seen from the example, the difference in wages between the first and sixth category according to the category coefficients differs by a factor of two.

Please note that the third and sixth digits on the grid of interdigit coefficients are "knocked out" of the series. Often this is due to purely local reasons. For example, the majority of workers at this enterprise have the third category, and there are not enough workers of the sixth category.

The tariff system of remuneration in terms of the Labor Code


Article 96 . Tariff payment system

The basis for the organization of payment for the work is the tariff system for paying for the work, as it includes tariff nets, tariff rates, land salary schemes and tariff-qualification characteristics (dovidniks).
Tariff system pay for the work of victors for the rozpodіlu robіt zalezhno їх folding, and prаtsіvnіkіv - zalezhno їх їх qualіfіkatsії аnd beyond the ranks of the tariff ї іtki. Vaughn is the basis for the formation and differentiation of wages.
Formation of the tariff grid(landing salary schemes) to be carried out on the basis of the tariff rate of the worker of the first category, as it is established at the rozmіrі, scho oversee the legislator's introduction of the minimum wage payment, and the interqualification (inter-posadovih) savings on the tariffs (landing salaries).
Vіdnesennya vykonuvanyh robіt to the first tariff ranges and assignment of qualification ranks employees to pass as a sergeant or a reassuring body with a tariff-qualification permit for the weather with an elected body of the primary trade union organization (professional representative).
Kvalіfіkatsіynі rozryadi pіdvischuyutsya nasampered robіtnikam, SSMSC uspіshno vikonuyut vstanovlenі normalized pratsі i sumlіnno up to approximately svoїh of labor wallpaper and continuing "yazkіv. The right to pіdvischennya rozryadu toil robіtniki, SSMSC uspіshno vikonuyut robot bіlsh Visoko rozryadu not Mensch yak three mіsyatsі i sklali kvalіfіkatsіyny ekzamen. For rough torn down tehnologіchnoї disciplines and other serious damage, which caused the deterioration of the quality of products, workers you can reduce the qualification by one category.
The renewal of the order will be carried out in the order of death, but not earlier than in three months after the first reduction.
Posadov salary servicemen shall establish a vlasnik, or the authority of the authority is approved by him until he is imprisoned and qualified as a practitioner. Based on the results of the appraisal of the Vlasnik or his approval, the body may change the settlement salary of the servicemen at the boundaries of the established order of minimum and maximum salary increases for the temporary settlement.

Article 96 Tariff wage system

The basis for the organization of remuneration is the tariff system of remuneration, which includes tariff scales, tariff rates, official salary schemes and tariff and qualification characteristics (reference books).
Tariff system wages are used to distribute work depending on their complexity, and workers - depending on their qualifications and categories of the wage scale. It is the basis for the formation and differentiation of wages.
Formation of the tariff scale(salary schemes) is carried out on the basis of the tariff rate of an employee of the first category, which is set in an amount that exceeds the legal fixed size the minimum wage, and inter-qualification (inter-job) ratios of tariff rates (official salaries).
Assignment of work performed to certain tariff categories and assignment of qualification categories employees is carried out by the owner or a body authorized by him in accordance with the tariff and qualification guide in agreement with the elected body of the primary trade union organization(trade union representative).
Qualification categories are increased, first of all, for employees who successfully fulfill the established labor standards and conscientiously treat their employees. job responsibilities. Employees who successfully perform work of a higher category for at least three months and have passed the qualification exam have the right to increase their rank. For a gross violation of technological discipline and other serious violations that caused a deterioration in product quality, an employee qualification may be reduced by one level.
The discharge is restored in the general manner, but not earlier than three months after its decrease.
Official salaries employee is determined by the owner or a body authorized by him in accordance with the position and qualifications of the employee. Based on the results of the attestation, the owner or a body authorized by him has the right to change official salaries for employees within the limits of the minimum and maximum salaries approved in accordance with the established procedure for the relevant position.

Advantages and disadvantages of the tariff scale

The main advantage in the application of the tariff scale is the correspondence between the qualifications of the employee and the remuneration received. The ratio of remuneration is expressed by clear rules, understandable to the employees of the enterprise, and, therefore, the principle of material remuneration itself does not raise questions.


The described advantage is also the most important disadvantage. It is connected, first of all, with the domestic mentality. The pay scale assumes that employees work with the same stress and perform similar work. However, in the practice of applying this wage, the author of these lines has repeatedly observed that in fact there is a "leveling" when the qualification of the foreman, shift foreman and shop foreman as a manager (that is, a leader, and not in the sense of the word that is usually used) leaves much to be desired. As a result, workers with a "lumpenized" type of motivation quickly realize that, according to labor legislation, they are still "required" to pay a certain amount of wages. The intensity of their work is sharply reduced, which, in turn, demotivates their colleagues with other types of intrinsic motivation. In this regard, along with the tariff scale, enterprises use various incentive systems in the form of bonus payments for various actions.

In fact, the tariff scale, on the one hand, predetermines the maximum possible wages, on the other hand, labor legislation limits the minimum level - 2/3 of the wages for a downtime employee are guaranteed. In addition, this payment system atreads the quantity of labor, but does not take into account its quality. This means that two employees of the same category should receive the same salary after a certain time, if they have the same category under the current wage scale. As a rule, the qualification category determines labor skills and qualifications. But the presence of labor skills and qualifications does not guarantee the proper quality of work. Therefore, in order to differentiate the efforts of workers, assess the quality of their work, in addition to wage scales and qualification categories, enterprises use complex systems of additional payments and incentives.


This situation not only complicates the remuneration system at the enterprise, but also deliberately leads to the fact that the hourly wage rate according to the wage scales is deliberately maintained at the lowest possible level. True, there is another reason for this.


Periodically, there is a legislative increase in the minimum wage. There is nothing wrong with this, however, for an enterprise that imprudently "trusted" tariff scales, the situation can turn into a serious increase in production costs and financial problems. This happens according to the following algorithm - the minimum wage is converted into the minimum cost of a working hour. As a rule, an enterprise that has a union also has an "inter-industry agreement" that a coefficient of 1.2 is applied to this figure. The resulting figure is compared with the hourly tariff rate of the first category. If the new level of wages is higher, then the hourly wage rate must necessarily be increased. What's wrong? It's simple - tariff coefficients come into effect! As a result, the payroll for the whole enterprise grows by significant amounts.
0

INVESTMENT - CONSTRUCTION SPHERE

Tariffspaymentcorpse inconstruction

1. Tariff regulation of wages in construction

The main task of the tariff regulation of wages is to establish the optimal proportions between the measure of labor and the measure of consumption. Tariff rationing serves the tariff system, which is a set of rules and regulations that ensure the planning of the wage fund in estimates and the differentiation of wages of workers in contractor organizations, depending on the quality and working conditions. Accounting for the quantity of labor aims to reflect in wages the duration of labor over time, as well as the intensity and intensity of labor per unit of time. The amount of labor is taken into account through technical rationing, which involves the use of time standards, production standards, service standards, from the level of implementation of which, i.e. the amount of payment depends on the degree of intensity of work. Accounting for the quality of labor reflects its complexity and qualifications of the employee, the conditions in which the labor process is carried out, including the severity and hazard to health. Accounting for the quality of work, or qualitative differences in work, has as its ultimate goal the provision of equal pay for equal labor regardless of the specifics of the content of specific types of labor. This goal is achieved with the help of the tariff system as a tool for regulating wages at the production and other levels of personnel management. One of the fundamental principles of the organization of remuneration is its differentiation, i.e. establishing the necessary differences in the wages of employees, determined by taking into account the quantity and quality of labor expended, the efficiency and results of labor activity. The tariff system provides differentiated remuneration of employees depending on the following criteria: the complexity of the work performed; working conditions; labor intensity; responsibility and significance of the work performed; natural and climatic conditions for the performance of work. The tariff system is a combination normative documents, with the help of which the regulation of payment for various directions : by categories of workers (workers, employees, managers, specialists, technical performers); by professional and qualification groups; by sectors, sub-sectors, industries and activities; by levels of complexity and working conditions; across the territorial regions of the country. The tariff system includes the main elements with the help of which the tariff conditions for remuneration of employees of enterprises and organizations are formed: tariff scales; tariff rates (rates of remuneration); tariff-qualification reference books; official salaries; qualification directory of positions of employees; as well as the coefficients of regional regulation of wages of employees of budgetary sectors. The tariff scale is a scale consisting of a certain number of tariff categories, their corresponding tariff rates and tariff coefficients. It is characterized by a range of tariff coefficients - the ratio of tariff rates of extreme categories and tariff coefficients - the ratio of tariff rates of all categories of the tariff scale, reduced to the lowest category or to the average level. The tariff rate is the specific wage of a worker, which is due to him for the fulfillment of established production tasks in jobs that correspond to his qualifications. In construction, uniform hourly tariff rates were established for piece-workers and time-workers. The Unified Tariff and Qualification Reference Book of Works and Working Professions (ETKS) is a systematized list of works and professions of workers intended for labor rating, including work rating and workers rating. The billing of work determines the correspondence of work to the professions and qualifications of workers and its assignment to the appropriate pay group, depending on its complexity, nature, working conditions and the characteristics of the given production in which it takes place. The tariffing of workers is the assignment to workers of each specialty of a certain tariff (qualification) category corresponding to their qualifications. The system of differentiation of wages at enterprises includes various types of surcharges and allowances, including those compensating for additional labor costs of employees in conditions that deviate from normal, as well as taking into account increased labor intensity, surcharges for working at night, on weekends and holidays, allowances, associated with the special nature of the work performed, for length of service (continuous work experience), allowances for persons with academic degrees, titles, special merits, etc. The tariff part of the wages of an employee today in construction is 60-70% of the nominal (accrued) wages. When determining the remaining amount of wages at enterprises (bonuses, compensation and other payments), tariff regulation methods are applied to a small extent and are calculated on other grounds. The type, remuneration systems, tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their sizes between certain categories of personnel of specific enterprises (construction contractors) are not regulated by the state, they are determined by them independently and are fixed in collective agreements. The system of tariff regulation in construction combines all levels of labor remuneration management in construction: determination of the contractual (estimated) amount of funds for labor remuneration for an object (construction project); - formation of the payroll fund for employees construction organization for the annual program of contract work (for the planned period); - differentiation and organization of wages in the contracting organization by employees (specialties and qualifications), by periods and objects. Initial salary planning is carried out in the estimated calculations for construction projects based on estimated tariffs and the total labor costs of workers on the project:

3P cm \u003d T cm × 3 slave

Where: 3P cm - wages of workers in the estimated cost of building an object, rubles; T cm - the average (estimated) tariff rate of remuneration of workers in the estimated calculation for a specific facility, rub./hour-hour; 3 slave - labor costs of workers according to the estimated calculation, h.-hour. At present, labor costs according to the estimate are determined in a generalized form, without dividing by specialties and qualifications of workers. working conditions ensures the differentiation of wages of workers in contract construction organizations. The principles of continuous planning and compliance of management functions in construction link these tasks into a single system through the wage rates of construction workers. The rule of unity of management functions provides that the actual costs attributed to wages must be equal (or close) to the planned amounts of funds for these purposes. The administrative-command provisions of tariff rationing have been retained by the State Construction Committee of the Russian Federation in Methodological provisions on determining the amount of funds for wages (MDS 83-1.99). The estimated system recommended by the Gosstroy of the Russian Federation is based on linking the estimated wage rates to the level of the subsistence minimum (poverty level) and to the 1986 tariff scale that is uniform for all construction workers (Decree No. On the improvement of the organization of wages and the introduction of new tariff rates and official salaries). Until now, the Soviet tariff system of remuneration in construction has remained unchanged, the range of the tariff scale, tariff coefficients and rank classification have been preserved. This situation not only does not meet the objectives of market pricing, but its application in practice has led to serious negative consequences in the development of the country's construction complex, the main of which are significant deviations of the planned in the estimates and the actual wages of workers in real construction. As a result of the introduction of administrative recommendations in the construction industry, part of the wages went into the shadow, semi-criminal area of ​​the economy, trust in estimates was lost, and corruption pressure in the industry increased. The problems of tariff regulation should be considered in unified system wages but separately on two levels: differentiation of wages at the enterprise and estimated planning of the wage fund in contract construction contracts. At enterprises, tariff systems are set in the organization itself based on its own interests, motivations and capabilities. At the same time, general scientific and methodological principles and rules for constructing tariff scales are used, as well as industry-wide and federal conditions and restrictions on the classification of work and working specialties. In the estimated rationing, the tariff rates of wages are determined by the agreement of the parties, and the methods for determining the contractual level of rates should take into account both the capabilities of the customer and the needs of the contractor, i.e. modern methods of monitoring the regional labor market should be used.

2. Tariff scales of wages for construction workers

Tariff rationing identifies the following factors of influence (in order of priority) in the construction of the tariff system of remuneration: the average level of wages in the system (absolute value); the structure of the range of wage rates for industry workers; ranking of rates according to the professional composition of workers; differentiation of rates of each specialty by qualification categories. Diagram 1 shows the main characteristics of the tariff system: the average level and range of tariff rates; the ratio of wages by specialty and category. All indicators are linked into a general system of tariff regulation of wages in construction, used both for the purposes of planning wages in the estimated cost, and for distributing labor costs among performers in a contractor organization. Differentiation of wages at enterprises is carried out in the order established in the reference book (ETKS) - first, workers are divided into specialties and professions, and then, within each specialty, by qualification categories. The tariff system of labor remuneration at the enterprises of the construction industry includes a vertical tariff scale, which organizes the differentiation of wages by working specialties, and a horizontal tariff scale, which specifies the level of remuneration of specialists by qualification categories. IN market conditions construction is defined as an activity of a civil law nature, where the only legal and legitimate grounds for determining the cost of future construction are the provisions and rules agreed by the parties and enshrined in the contract. In the system of market relations, an agreement between the customer and the contractor on the average wage for a specific project (contractual tariff rates) is a necessary and sufficient condition for solving the main estimated (planned) and production problems of remuneration for workers and employees in the construction of this facility.

Diagram 1

Factors of influence and priorities of the tariff system of remuneration

The main factor influencing the level of wages is the average level of the tariff system. According to the value of the absolute value of the average tariff rate (or average wage), on the one hand, it is possible to determine the estimated amount of wages for workers under the project, on the other hand, the calculated characteristics (tariff coefficients) make it possible to obtain unambiguous values ​​of the planned wage for workers of any specialty and qualification category within the established tariff system. The form and structure of the range of the tariff system is next to influence the level of wages of any worker in construction. The most important parameter of this level of influence is the determination of the ratio between the average level of tariffs and the boundary indicators - the minimum and maximum salary. The gradation of wages according to working specialties, professions and positions, in today's conditions, is the main parameter of the tariff system of remuneration, the most prone to market influence. It is possible to evaluate the work of workers of different specialties only on the basis of a comparison of the necessity and usefulness of their work in the labor market. This circumstance predetermines the mandatory conduct of a full-fledged market monitoring of wages by profession. The least influence on the level of wages in the tariff system is provided by the differentiation of wages by qualification categories. The possibilities of the rank grid in changing the level of wages are insignificant, are within the limits of the cost of labor in one specialty and practically do not affect the amount of wages for the construction object as a whole. However, at present, discharge tariff rates are the main category in determining both the amount of wages in the estimates of the cost of construction, and in the organization of wages in contracting activities. The traditional model of the tariff system, which has been in force to date, establishes a single wage scale for all professions of workers in construction with a range of 1.8 (the ratio of the maximum and minimum rates). Such a range in wages determines the egalitarian model of income differentiation of the population, which is used in the administrative-command system of public administration, and leads to "equalization" in wages, without stimulating the development of the country's economy. The moderate (market) model assumes a range of incomes of the population in the amount of (6-8): 1, which can be considered as a guideline in determining the range of the modern tariff wage system in construction. In the planned economy, unified tariff scales for wages were established for all sectors of the national economy. The tariff system of remuneration, specified in the resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Union Central Council of Trade Unions of September 17, 1986 No. 1115, is still in force at the present time without change. In the estimated prices of the Gosstroy of the Russian Federation FER-2001 and TER-2001, the wage rates for construction workers are adopted according to this resolution, in which the range of wage differentiation coefficients is - 1.8. Today, tariff scales are applied in the country with big amount digits, for example, the 18-digit Unified tariff-qualification grid for budgetary organizations. Such tariff scales combine the wages of workers, employees, specialists and managers into a common system. Such a system is suitable for centralized distribution and management of wages, but is not acceptable and not possible in civil market relations, for contracting activities in construction, although Gosstroy of the Russian Federation in MDS 83-1.99 strongly recommended an 18-bit grid for construction. The idea of ​​unifying wage rates for the public sector and for civil law relations at free enterprise enterprises throughout the country as a whole is not new and returns the construction complex to the system of administrative command management, does not correspond to a market economy and directly contradicts the Constitution, Civil and Labor legislation. The optimal number of categories in the tariff scale, tested in practice in today's conditions and provided with a regulatory infrastructure, is 6-8 categories, traditionally accepted in construction. When developing branded conditions for remuneration, enterprises have the right to maintain previously developed and existing inter-digit ratios of tariff rates in a 6-digit tariff scale (table 1) or accept any other tariff conditions for remuneration.

Table 1

Tariff digit grids of estimated and regulatory bases in construction

Regulatory indicators

Qualification ranks

Tariff rates (rubles/hour-hour)

Tariff coefficients

Tariff rates (rubles/hour-hour)

Tariff coefficients

Tariff rates (rubles/hour-hour)

Tariff coefficients

Enterprises have the right to independently establish any types and systems of remuneration, their differentiation by categories of employees and the appointment of incentive payments depending on the goals of production, staff motivation and financial capabilities of the enterprise. The problem of differentiation of wages at the enterprise largely depends on the validity of the applied tariff system and, first of all, on the tariff coefficients. The quality of tariff coefficients is determined by the objectives of the company's remuneration system, staff motivation and objective working conditions. The number and absolute values ​​of the coefficients in the pay scales depend on the following parameters: the range of pay scale coefficients; the number of tariff categories in the grid; forms of change of coefficients in the range. The range of coefficients is defined as the ratio between the maximum and minimum wage rates in the tariff system adopted at the enterprise. As a rule, the minimum rate in the form of a coefficient is taken as one, hence the value of the range is equal to the maximum coefficient in the tariff scale. The range of pay scale coefficients basically establishes the degree of wage differentiation between employees of the same specialty (or group of professions) in an enterprise. It is also possible to establish a single tariff scale for all working specialties with a common range of tariff coefficients. The values ​​of the absolute and relative increase in tariff coefficients are given in the tariff scale in order to analyze its internal structure. At the same time, the relative increase of each subsequent tariff coefficient in comparison with the previous one shows by what percentage the level of payment for work (workers) of this category exceeds the level of payment for work (workers) of the previous category. The magnitude of the absolute and relative increase in tariff coefficients is important for ensuring the correct differentiation of wages for workers, depending on the tariff and qualification category of the work they perform. The degree of increase in tariff coefficients should correspond to the degree of increase in the qualification level of workers assigned to a higher category. The number of categories in the tariff scale determines the number of categories (levels) for wages between the maximum and minimum wages at the enterprise. A large number of ranks in the production grid (more than 10) makes it difficult for a specialist to advance in the hierarchy of remuneration, and its growth in ranks is insignificant. This reduces the motivation of employees to improve their qualifications and skills. A small number of categories (less than 4) also does not stimulate the employee and makes it difficult to improve the qualification level. The form of change in the coefficients in the range depends on the tasks that the enterprise solves by differentiating tariff rates and determines the types of tariff scales that differ in the nature of the change in tariff coefficients from category to category. The most characteristic and representative are the following types of tariff scales: with a progressive absolute and relative increase in tariff coefficients; with a constant absolute and regressive relative increase in tariff coefficients; with a regressive absolute and relative increase in tariff coefficients; with a progressive absolute and constant relative increase in tariff coefficients; Graphical representation Changes in tariff coefficients by tariff scale options are shown in Diagram 2. Analysis standard forms tariff scales shows the impossibility of practical application of grids of the type . A high increase in tariff coefficients and, accordingly, tariff rates of the lowest categories with a decrease in wage growth with the achievement of higher qualifications does not meet the requirement continuous improvement staff training. IN practical activities branded tariff scales are accepted with the characteristics of the diagram between the curves and . The parameters of the tariff coefficients correspond to the indicators of the tariff scale adopted in the estimated and regulatory base for construction in 1984 (Decree of the Central Committee of the CPSU, Council of Ministers of the USSR, All-Union Central Council of Trade Unions dated December 26, 1968 No. 1045), and the parameters for changing the coefficients correspond to the tariff scale adopted in the estimated and regulatory base for construction of 1991- 2001 (Resolution No. 1115 dated 17.09.86).

Diagram 2

Types of tariff scales with coefficients depending on the main parameters of the system

The most simple and understandable in the development and application are tariff scales of the and type, for which we present the complete scheme and formulas for calculating the parameters. Type 2 - linear dependence of changes in tariff coefficients. Uniform and constant growth of absolute values ​​of tariff coefficients. The value of tariff coefficients by categories (K ρ) is calculated by the formulas:

K ρ \u003d 1 + A × (P-1), A \u003d P max | P min -1,

Where: K ρ - tariff coefficient for the category (p) in the tariff scale; P - number of the current category in the tariff scale; P min - the number of the minimum category (1); P max - the number of the maximum category in the designed tariff scale. Type 4 - exponential dependence of changes in tariff coefficients. Uniform relative increase in coefficient values. The cost of increasing qualifications for each subsequent tariff category is calculated according to the principle of compound interest (exponential function). The tariff coefficient for each category (p) in the tariff scale is calculated by the formulas:

The tariff coefficients calculated in this way, for the accepted range - 1.8 in a 6-digit grid, correspond to the coefficients adopted in the 1984 estimate and regulatory base: K 6 \u003d 1.125 5 \u003d 1.8; K 5 \u003d 1.6; K 4 \u003d 1.424; K 3 \u003d 1.266; K 2 = 1.125; K 1 = 1.00 For the practical application of tariff scales for differentiation of wages in enterprises, an important indicator is the concept of an average category and an average tariff rate. In diagram 2, for the middle of the range in the variant, the skill level corresponds to the third tariff category, in the tariff scale option - to the fourth category, and in the tariff scale of the variant, the middle of the range of coefficients corresponds to the middle of the tariff scale (digit = 3.5). Thus, when comparing different tariff systems and when forming tariff scales for the purposes of salary planning (estimated tariff scales), it is necessary to focus on the middle of the range, and not on the average tariff rate, as is mistakenly done. The middle of the range and the average tariff rate (middle category) are the same only in grids with a linear dependence. There can be no categories with fractional indicators in production tariff scales. This is contrary to the concept of categorization and discrete change and measurement of the skill level of personnel. In practical work, average wage rates are often used, which can be obtained from the tariff coefficients of the designed tariff scales with reduction coefficients. The reduction coefficient is taken for the average value of the range, and the reduced tariff scale for average wage rates is calculated by dividing the tariff coefficients by the reduction coefficient calculated as the ratio of the tariff rate of the average tariff level construction works on the tariff rates of each category.

3. Tariff wage rates for workers

The tariff rates of workers are the absolute amount of wages expressed in monetary terms. various groups and categories of workers per unit of time for the fulfillment of labor norms (labor duties). Tariff rates can be used in meters: month, shift, hour. The ratio between these indicators should be taken according to calendar data for the current year or according to averaged data for a number of recent years in the amount of: 1 month \u003d 21.6 shifts \u003d 167 hours (for a 40-hour working week). It is the tariff rate that determines the wages of workers (for time workers - when determining the amount of payment for hours worked, for piecework workers - when determining piece rates). The ratio of wages of workers of different specialties (at the minimum or average rate) is established only at the enterprise itself. The procedure for the formation of tariff rates of remuneration for specialties and qualifications in without fail fixed in the collective agreement. Tariff wage rates are established for all categories of the tariff system adopted in the organization: for specialties - in the professional tariff scale and for qualifications - in the digit tariff scale. The formation of tariff rates of wages for specialties, professions and positions (vertical tariff regulation) is the main element of differentiation of wages for workers in construction. The tariff coefficients of the vertical wage grid - by profession, are calculated as the ratio of the average wage at the enterprise and the average rates adopted for workers in the relevant specialties. Table 2 provides a variant of the system of tariff coefficients and the corresponding wage rates for individual specialties of construction workers. The tariff scale for the professions of workers was developed based on public data on job vacancies in St. Petersburg in 2006.

table 2

Table of firm tariff coefficients and rates by specialties of construction workers

Name of working specialties

Tariff coefficients

Wage,

Construction workers - total average including: Fitter asphalt concrete worker concrete worker Waterproofer Giprochnik Loader Painter Assembler for the installation of steel and reinforced concrete structures Finisher station wagon Plasterer Electric and gas welder electrician
The average salary of construction workers by specialty is taken (conditionally) for the average salary of the 1st construction worker in the organization (fixed in the collective agreement) in the amount of 12.5 thousand rubles per month. The average salary of a construction worker includes payments from all systemic sources of wages (excluding taxes) in the organization at the beginning of the planning period. If there is a tariff scale for professions (a vertical of tariff rates) and an average (calculated) wage rate for an organization established at any time, tariff rates for professions are determined automatically by multiplying the average rate by tariff coefficients. Determination of wage rates by categories (horizontal of tariff rates) in the corporate tariff system consists in multiplying the value of the tariff rate (minimum or average) for the profession by the corresponding tariff coefficients for qualification categories. Table 3 calculates the current tariff rates of wages for the category system of the estimate base of GESN-2001 based on the current average wage of one worker - 12.5 thousand rubles per month.

Table 3

Tariff rates of wages according to the digit grid of the estimated regulatory base GESN-2001

Indicators of the discharge system of remuneration

Qualification ranks

Tariff coefficients (to the 1st category) Tariff coefficients (to the average, 4th category) Tariff rates (rubles/hour-hour) Tariff rates (rubles/hour-month)
Tariff rates are set for each tariff and qualification category on average for all construction workers or individually for each construction specialty. The size of the tariff rate of the first category cannot be lower than the minimum wage provided for by the Federal Law. At enterprises of any form of ownership, the value of tariff wage rates differentiated by profession and category depends primarily on the financial condition of the enterprise and is set individually in accordance with the accepted tariffs in a collective agreement or in contracts with employees.

4. The procedure for the development of branded tariff conditions for remuneration of workers

The development of tariff conditions for remuneration at a particular enterprise consists of several interrelated stages: 1. Determining the level of average wages in a contracting organization for the planned period; 2. Formation of tariff coefficients for specialties (vertical wage rates); 3. Development of a grid of tariff coefficients for qualification categories - categories (horizontal rates); 4. Calculation of basic wage rates; 5. Verification and control of the developed proprietary system tariff payment labor. 1. The average level of remuneration of construction workers in contractor organizations is set at the level achieved in the previous period and taking into account the current and future capabilities of the organization in labor costs. The average level of wages is determined on the basis of reporting materials on actual data, the provisions of the collective agreement and the prospects for the development of the enterprise, its economic and financial condition. The average current tariff rates calculated on the basis of the actual data on remuneration for the previous period include the costs of all systemic types of remuneration in a construction organization. Current wage prices are wage fund rates (payroll for workers) that combine tariff, bonus and compensatory wages for workers in construction. The average level of tariff rates in absolute terms is taken taking into account the ratios of the tariff and over-tariff parts of the corporate wage system that have developed in the organization. When determining the average tariff rate for an organization, it is advisable to focus on the optimal one for modern level specific gravity tariff in wages - about 60-80% with its subsequent increase to the common European standard (at least 90%). The tariff part of the average wage becomes the base rate for differentiating the wages of workers in the organization. In this example of designing a corporate wage system, the base tariff rate is set in the organization based on the planned average wage of workers for the planned period and the level of the tariff part in the total amount of wages. In the example of calculating the corporate system, the average salary is taken in the amount of 12.5 thousand rubles. per month, and the ratio of tariff and bonus parts of wages is set as 80 and 20%. The base rate of the company's tariff wage system is 10.0 thousand rubles. per month (12.5 × 0.8 = 10.0). 2. Tariff ratios of wage rates for specialties are established at the enterprise by groups of professions. The list of specialties and their grouping are individual for organizations and are established in the personnel management system based on the main tasks of production. The tariff ratio of wage rates for specialties is calculated by the ratio of the accepted size of these rates and the average wages of workers in the organization (tariff part) for the planned period. As a calculation example, the data of the professional tariff scale presented in Table 2 are taken, according to the data of regional monitoring of the labor market. 3. Tariff coefficients according to the level of qualification (ranks) are developed in the company's tariff scale of remuneration in accordance with the tasks to be solved and the requirements for personnel. In practice, it is possible to expand the existing 6-digit grid by adding new categories of the minimum and maximum wage levels with the formation of an 8-digit grid. It is also recommended to increase the range of tariff coefficients in company tariff scales by category from 1.8 in the traditional grid to 3.0-4.0 in real conditions of wage differentiation in contractor organizations. Options for such branded tariff scales are presented in diagram 3. The tariff scale reflects the power-law dependence of the growth of tariffs by categories, the grid is a linear dependence. In branded tariff systems, it is recommended to use tariff scales of the type . Such a construction of a proprietary tariff scale - the addition of up to 8 digits while maintaining the 6-digit part of the traditional type and a range of coefficients equal to four, allows you to: save the current system of tariff and qualification characteristics (according to the ETKS directory of works and blue-collar occupations); maintain the procedure and methodology for calculating the coefficients of the tariff scale; use general rules calculation of coefficients for unskilled workers (who have not passed certification); payment for the advanced skills of a specialist can be taken into account at the rates of the tariff system, and not in a subjective bonus form. According to the calculated data, a proprietary grid of tariff coefficients for the qualification categories of construction workers is being developed.

Table 4

Grid of firm tariff coefficients for the qualification categories of construction workers

Indicators

6 bit grid 8 bit grid Tariff coefficients of the 6-digit system (to the minimum rate - 1 category) Tariff coefficients of the 8-digit system (to the average rate - 5-digit)

Diagram 3

Branded tariff scales by qualification categories of wages

The average digits for tariff scales are taken for the middle of the range (according to diagram 3) with rounding to the nearest whole digit, because in industrial tariff regulation, the fractional value of the discharge does not make sense. Ranks 2-7 of the corporate tariff scale correspond to ranks I - IV of the traditional grid and the current characteristics of work and working professions in the ETKS, which allows them to be applied without changes. Category 1 of the branded 8-digit grid (for unskilled workers) makes it possible to include apprentices, trainees and, most importantly, "guest workers" - hired workers from other regions and foreign construction workers who do not have building licenses in the system of tariff regulation of wages. The level of the rate of an unskilled worker is set independently by the enterprise and is in the range of 0.5-0.7 of the wages of a qualified worker of the 1st category according to ETKS. The highest category in the proposed tariff scale is assigned individually to highly qualified craftsmen in their specialty. The level of such tariff rates is set outside the formula for calculating the coefficients for the remaining categories. 4. Calculation of tariff rates of remuneration for the current period for a worker of any specialty (s) and any qualification (p) is determined in the projected company tariff system according to the formula:

T s. R. \u003d T bases × K c × K p × K d,

Where: T cf - the tariff rate of a worker in the specialty (c) of the category (p), rub./hour-month; T bases - the base wage rate - the organization's average wages of workers for the planned period, rubles / hour-month; K c - the coefficient of the tariff scale for specialties, is taken according to table 2; K p - coefficient of the digit tariff scale, taken according to table 4 (for an 8-digit scale); K d is a coefficient that takes into account additional wages according to the systemic conditions of remuneration (stimulating and compensating payments). Coefficient (K d) allows you to adjust and include in the tariff rates of the corporate system additional payments for specific working conditions of individual specialists, for whom allowances are set by the administration of the enterprise. For example, the calculated rates are applied for time workers, and for piecework workers, a multiplying factor of 1.07 is introduced (7% is half the increase in the coefficients of the tariff scale). B coefficient (K d) you can include allowances for work in heavy and harmful conditions, work at height, allowances for mobile and mobile conditions for the production of work, etc. In the example of calculating the corporate tariff system of remuneration, a base rate of 10 thousand rubles was adopted. and the tariff coefficients of tables 2 and 4 were used. For the 1st category (unskilled workers) and the 8th category (highly skilled workers), the tariff rates are calculated for all specialties at the same level based on the characteristics of the digit grid according to diagram 3. Based on the accepted initial data, a firm tariff system of remuneration (table 5) for normal conditions for the production of construction work without stimulating and compensating wage payments.

Table 5

An example of a proprietary tariff system for remuneration of construction workers

Name of professions

Odds

but professions

Qualification ranks

Odds by category

Fitter asphalt concrete worker concrete worker Waterproofer Giprochnik Loader Painter Installer of internal sanitary systems Installer of external pipelines Assembler of steel and reinforced concrete structures Finisher station wagon Plasterer Electric and gas welder electrician Construction electrician
5. Verification of the developed firm tariff system of wage regulation at the enterprise includes the following works: - verification of the minimum rate in the firm tariff system for the permissible minimum wage in the given territory; - verification of the compliance of the normative payroll fund (according to the tariff and bonus systems) and the total wages in the estimates for the contract work program of the planned period. In accordance with the current legislation, the minimum wage of an employee at an enterprise cannot be lower than the subsistence level of the able-bodied population in a given territory. The lower level of tariff wages in the corporate grid is 2,700 rubles per month. Taking into account bonus and compensation payments, the total salary of a low-paid unskilled worker will be 3,375 rubles (2,700/0.8 = 3,375), which exceeds the subsistence level of the able-bodied population in the region for this period - 3,334 rubles per hour-month. The adopted corporate procedure for wage differentiation should correspond with the planned wage fund for construction workers at the enterprise, which is determined by multiplying the base wage rate by the number of workers and the working time fund in the planning period. The normative payroll fund of the enterprise is compared with the estimated wages for the facilities included in the program of contract work for the planned period.