Often, enterprises use a tariff system of remuneration. These can be both government agencies and private companies. But the nuances in the application of this system for them will differ significantly.

What is a tariff scale and where is it used?

One way to calculate the size wages is the use of the tariff system. It is governed by rules that have been developed government bodies or specialists within the enterprise. But in the latter case, they must comply with state standards, as well as the rules on the minimum wage of employees in the enterprise.

Each organization decides for itself which system of remuneration it uses. The Labor Code of the Russian Federation during 2016-2017 fixed the norms according to which the tariff system should be implemented. In the organization, on this occasion, marks should be made in the collective agreement or in the regulation on remuneration. These local regulations should spell out all the rules and principles for using the tariff system. The management of the enterprise must also prepare a tariff scale, according to which salaries will be paid to employees.

Tariff scale to some extent tied to tariff categories. Since all the positions that exist in the enterprise can be attributed to a certain category, each category has its own separate wage rate. Most often, the first category is received by those workers who have the lowest qualifications, and so on. If the complexity of the work performed by an employee increases, then his tariff category also increases.

From this it emerges that for more complex and responsible work, there are higher wages. In order not to use a different amount for each individual group of posts, tariff coefficients are used. They make it possible to immediately raise the salary for the 1st category to the level of the second or third category.

This is how the tariff scale is formed, where a certain coefficient is assigned to each category. The use of the tariff system at enterprises is far from uncommon, but the tariff scale for each of them can differ significantly. Private companies often independently develop their own tariff scales, taking into account the specifics of the work. Here, not only the amount of salary may differ, but even the number of tariff categories, because it is developed by personnel officers independently.

State-owned enterprises cannot afford this, because they are subject to state regulations, and all control of the work process is carried out by state bodies. Therefore, on state enterprises the Unified tariff scale is applied, which was approved by higher authorities.
Until the end of 2008, the Unified Tariff Scale was in effect on the territory of the Russian Federation. It was on the basis of the data set out in it that wages for state employees were calculated.

But since 2016, significant changes have taken place in the tariff system of remuneration, which has also changed the calculation of salaries for state employees. Now, instead of the concept of a tariff category, “qualified levels” or “qualified groups” are used. Incentive and compensation payments have also been introduced into the system.

The size of the salary itself and the rate on it is now set by the head of the organization or enterprise. To do this, he must take into account the features of the work, its complexity, the capabilities of the employee and the level of his qualifications. There is some relationship between salary employees and the salary that the head receives. The higher the average salary of workers, the more money will be counted for the work of the head. This should make it possible to evenly distribute the wage fund of the enterprise to all employees, and not to make an advantage in the direction of management.

There is no mandatory tariff scale for private companies. They may also use tariff system payment, but the tariff scale can be independently. They are also not required to adhere to the tariff rules established by the Government. Also, employees of such a company can independently decide how many tariff categories they will have. This allows managers to realistically assess the specifics of the work of employees, put forward requirements for their work.

Ranks to the tariff scale

The tariff rate for the 1st category is set at the government level every year and cannot be lower than the minimum wage. If the latter was increased at some point, then the Government decides to increase the tariff rate for this category.

Each of the categories has its own tariff coefficient, which shows how many times the salaries of the second and other categories are greater than those of the first. One can observe an increase in this coefficient from 1 to 4.5, along with an increase in the number of tariff categories.

Tariff categories show how difficult the work of an employee is. This data can be taken from the tariff-qualification directories, which spell out the requirements for the employee, his skills, ranks or abilities. Also, wages are highly dependent on working conditions. Their difficulty is compensated by various kinds of surcharges or compensations.

Working professions are charged according to eight categories (from 1 to 8). But that doesn't mean that skilled workers cannot receive more than the minimum that sets the eighth rank. The government allows the heads of enterprises to raise wages for such employees to 10 or 11 categories of the Unified Tariff Scale (ETS). And if the profession is considered very important (for example, work in medical institution), then you can raise the rate up to 11-12 digits.

If, over the years, the qualification of an employee has grown significantly, then his tariff rate should also increase. Employees public sphere improve their skills through certification. To carry out this procedure, the norms of the Basic Regulations on the procedure for attestation are used. This document is used only for public organizations or enterprises and is optional for private companies.

In total, there are 18 tariff categories. The last, highest, category is received by highly qualified employees, often the head of enterprises.

The ranks in the pay scale are divided according to the industries in which employees work. For example:

• education;
• forestry;
• Agriculture;
• healthcare, etc.
• industries are also divided into types of professions and so on.

Algorithm for assigning a new rank

The law on attestation of public sector employees provides for the writing of characteristics for an employee. Such a document must be prepared by the direct management of the employee no later than two weeks before the certification itself. Such an assessment should include the following data:

• compliance of the employee with the position;
• compliance of the employee with the category of work;
• competence;
• attitude to the work performed;
• indicators labor activity;
• performance indicators for the previous reporting period.

The employee must be familiar with this document no later than a couple of weeks before the certification.

The certification committee includes:

• head of the enterprise;
• department head;
• highly qualified specialists;
• union representatives.

Members attestation commission must hear the certified employee and the head of the unit in which he works.

If the person being certified is the head of an organization or enterprise, then his certification takes place in commissions, which consist of representatives of higher authorities. Evaluation of the work of an employee occurs through open voting. The decision is made by majority vote. In accordance with this decision, the head of the organization receives a month to transfer the employee to the appropriate wage category. All certification results are entered into work book employee, which indicates the tariff category according to the Unified tariff scale.

Such remuneration systems, such as tariff systems, should be included in the collective remuneration agreement, or other agreements that contain the norms of labor legislation.

In contact with

On any Russian enterprise, budgetary or commercial, the salaries of employees are not the same.

Salaries are listed in staffing, but the ratio of the salaries of workers is fixed in the tariff scale.

Remuneration according to a certain system was developed by Soviet legislators in the first half of the last century. According to the developers, any employee (from a simple worker to a manager) should depend on:

• from the position held;
• on the complexity and importance of the work.

To determine the difference in salaries, tariff scales (TS) are being developed. The basis of the CU is a single tariff scale (UTS), compiled in the form of a table. The elements of the table are:

• categories of wages (there are 18 in total);
• tariff rates.

The coefficient increases with each digit.

In addition to the ETS, grids are developed by categories indicating positions and qualifications. Such vehicles are divided into industries. AT public sector For example, the industries are:

• healthcare;
• education;
• forestry, etc.

In addition, each industry is divided into sub-sectors. For example, education is broken down into elements:

• universities;
• public education;
• leaders.

In turn, each sub-sector can contain its own components. On the example of education, the sub-sector of managers contains grids:

• general education;
• higher education.

The TS themselves are also tables, which consist of columns with values:

• position or qualification;
• the range of applied coefficients.

For clarity, consider an example:

According to the tariff scale, the salary of the rector of the university should be in the range of the ETS category from 17 to 18, and the school teacher - from 7 to 14.

Category coefficients: for the rector - from 9.07 to 10.07, and for the teacher - from 2.76 to 6.51.

Which coefficient by category to apply is indicated in the reference books:

• ETKS (contains types of work by categories of working professions and positions);
• CEN (applies to managers, specialists and employees).

From the above summary: The TC sets out by what factor the minimum wage must be multiplied to get.

ETS state employees

The system of payment in the public sector according to a single grid was used until the end of 2008, today it not applicable. To calculate the salaries of state employees in 2017, the rules of Decree No. 583 are applied.

The specified legal act introduced new systems for calculating the salaries of employees of municipal, federal or state organizations.

In the new system, the use of ETKS and EKS directories is mandatory, but the rates or salaries are approved by the head of the organization.

When setting a salary, the head of a budgetary enterprise must take into account:

• the complexity and significance of the work;
• the qualifications of the employee;
• the complexity of the work.

Meanwhile, the salary of a state employee is not only a bare salary, but also:

• (for seniority, title, class, etc.);
• premiums (sizes and grounds are indicated in local regulations);
• compensation (for example, or "northern").

According to the 583rd Decree, the system for setting the salaries of employees must be fixed in the local act of the organization:

• in the collective agreement;
• in the regulation on remuneration and bonuses;
• in other agreements.

How exactly to develop a remuneration system is described in the recommendations of the Russian Commission dated December 25, 2015. (Minutes of the decision No. 12).

The commission decided that the salary of the head of the enterprise directly depends on the average salary of his subordinates. In addition, when forming a remuneration system, the following conditions should be applied:

• the salary for the lowest category cannot be less than the legal minimum wage;
• the work of employees of the same position and qualifications should be paid equally;
• salary reduction is unacceptable;
• fixed salaries and rates are established taking into account belonging to a professional qualified group;
• all salaries, rates, allowances and bonuses are included in the staff list.

As a result, what we get: the amount of salary (salary + bonuses and allowances) can be found from local acts:

• staffing;
• collective agreement (if any);
• regulations on wages, bonuses, allowances, etc.

Employees have the right to get acquainted with all documents and acts of the organization that relate to salaries.

Classification of working professions

According to the norm 143 articles Labor Code An employee's pay must be in proportion to his efficiency. That is, the higher the rank or qualification of an employee, the more expensive his work. And the category directly depends on the types of work. All types of work inherent in a particular category (by profession) are listed in the ETCS.

The guide defines:

• industries (construction, foundry, forging, etc.);
• professions;
• ranks.

The directory is regularly updated, the current version of the ETKS is located.

For each category of any working profession, the directory describes:

• What education should an employee have?
• experience;
• what should he know and be able to do;
• what work to do.

Based on the data from the directory, you can set a category or a tariff coefficient.

Classification of managers

The leading link (managers) is the administration of the organization, whose tasks include ensuring the activities of the enterprise in accordance with:

• with the goals of the enterprise;
• with current legislation.

That is, the administration is obliged to organize its work in such a way that the enterprise works for the result indicated in the charter, while respecting the legal rights of employees and the state.

For this, the Soviet developers created the CEN reference book. It is still active, but changes regularly. The latest version was approved in 2014. The guide contains information on:

• titles of senior positions;
• requirements for knowledge and skills for each position;
• education and experience requirements;
• main functions.

All data can be viewed at the link.

The handbook describes the requirements for the positions of all departments administrative apparatus:

• to managers (directors, heads, heads of departments, etc.);
• specialists (engineers, technicians);
• employees (agents, secretaries, operators).

The data of the handbook are mandatory for the development of a remuneration system in the organization.

TS in a commercial company

To justify the salary of an employee of a private company, it is enough to indicate salaries and allowances in the staffing table. And you can calculate these dimensions on the basis of the same reference books - ECTS and CEN.

The minimum wage is always taken as the basis (the smallest figure in 1 category). It is important to take into account the fact that each region can adopt its own minimum wage. This circumstance can be found out by studying the information on wages published on the official website of the administration of the region (krai, region, Moscow or St. Petersburg).

The only condition for tariffing is non-discrimination. That is, the director has the right to establish any salaries for the employees of the company.

But employees performing the same function on equal conditions should be paid the same rate.

How can you develop a TS:

• identify all positions and professions by company departments;
• divide functions into categories depending on the types and significance of work;
• set the coefficients to the ranks.

At the same time, the first category is based on the size of the minimum wage and the coefficient 1. Next, the billing system needs to be fixed in the local normative act.

Salary is calculated per unit of time (hour, day, month). In the calculation, a special indicator is used - the tariff rate, which depends on the level of professionalism of the employee and the industry.

Definition

The tariff rate is a cash payment to an employee for completing tasks of a certain complexity in deadlines. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive, provided that all duties are performed. The enterprise can develop tariff rates of wages, tariff scales and staffing, on the basis of which the employee's salary is determined. The rules by which the calculation is carried out are presented in labor legislation.

How to calculate your salary?

First of all, you need to familiarize yourself with the tariff-qualification directory of a particular industry in order to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for the calculation is as follows:

• Rate = Rate of the 1st category x Increasing coefficient.

In calculations, monthly rates are used only if the actual payment matches the norms, daily rates - if the number of days of actual attendance for work during the week differs from 5. The hourly wage rate of the employee is necessarily used when calculating the payment:

• in dangerous, difficult and harmful conditions;
• for excess production;
• on night shifts;
• on weekends.

It is calculated by dividing the salary by the number of hours worked per month (or the average monthly number of working hours per year). The exact calculation algorithm is spelled out in the Collective Agreement.

Payment schemes

The system of payment is the ratio of the measure of labor and remuneration for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.

time system

With a time-based system, normative tasks are developed, the amount of time required for their implementation is established. To calculate earnings, the number of hours worked should be multiplied by the rate. It can be hourly or monthly.

Example 1

The hourly rate of a worker is 75 rubles. For a month he worked 160 hours at a rate of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.

Information for calculations is taken from the "Time Sheet" and the employee's personal card. Most often, the hourly rate is used when calculating the remuneration of industrial workers, and monthly salaries are set for specialists and managers.

Example 2

An accountant in an organization has a salary of 15,000 rubles. For a month, he worked 17 days out of the prescribed 20. His salary is: 15,000: 20 X 17 \u003d 12.75 thousand rubles.

Forms of payment are established:

• Simple time-based - provides for payment for the amount of time spent on the task.
• Time-bonus system - provides additional payments for product quality.

piecework wage system

The amount of salary may depend on the number of manufactured products. In this case, the rates are determined by multiplying the rate by the category and the rate of production. Let us consider in more detail the forms of remuneration.

Direct piecework

In this system, the salary is directly proportional to the number of manufactured products based on the established prices. The calculation procedure will depend on the type of norm.

Example 3

The tariff rate of a locksmith is 180 rubles per hour with a production rate of 3 units per hour. During the month, 480 parts were manufactured. Salary: 180: 3 x 480 = 28.8 thousand rubles.

Example 4

The turner's tariff rate is 100 rubles per hour at a time rate of 1 hour per piece. During the month, 150 parts were manufactured. Salary: (100: 1) x 150 = 15 thousand rubles.

Similar payment schemes can be applied not only to a particular employee, but also to the team as a whole.

Example 5

The team, which includes three workers, completed the specified amount of work in 360 hours. Under the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of the team members and the actual time spent are presented in the table.

1. Calculation of tariff salaries (rubles):

Alexandrov: 60 x 100 = 6000.
Ravens: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.

The tariff earnings of the entire brigade is 17.7 thousand rubles.

2. Find the distribution coefficient:

16: 17,6 = 0,91.

3. The actual salary of workers is shown in the following table.

piece-bonus system

This scheme provides for bonuses for production in excess of the established norm. Such surcharges are considered part of the actual earnings and are set in relation to the salary.

Example 6

The worker fulfilled the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. The regulation on bonuses provides for overworking a remuneration in the amount of 10% of the salary. The calculation will be:

6000 x 0.1 \u003d 600 rubles. - premium.
6000 + 600 = 6600 rubles - accrued salary.

The salary of employees servicing equipment is calculated at indirect piece rates and depends on the quantity of manufactured products.

Chord system

In this case, the timing of the implementation of the complex of works is estimated. The amount of salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of the task. It is used to calculate the salaries of employees involved in the aftermath of accidents and other urgent tasks.

Example 7

The worker fulfilled the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward of 150% of the salary is provided for overworking. Calculation:

(6 x (1.1-1): 1) x 1.5 \u003d 0.9 thousand rubles. - premium.
6 + 0.9 = 6.9 thousand rubles - accrued salary.

Combined systems

The considered systems of remuneration depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered systems of remuneration are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to a direct piecework system, and when work is performed in excess of the norm, bonuses are paid. To calculate salaries for differentiated systems, the following are used:

• Tariff reference books of professions.
• Qualification characteristics.
• Job evaluation report.
• Tariff rate.
• Tariff network.
• Bonus payout ratios.

"Unified qualification directory of positions and salaries"

The tariff rate of remuneration in state institutions depends on the results of the certification of tariffs from the "Unified Directory of Positions" (CEN). It presents job descriptions and qualification requirements. It is used to rate work and assign ranks to workers.

The directory presents tariff rates per unit of time, depending on the category of the worker.

The rate of the 1st category represents the wages of the lowest qualification. Its size cannot be lower than the minimum wage, and the increasing coefficient is "1". The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of surcharges and allowances, are grouped into the tariff scale.

incentive payments

The surcharge is financial compensation for non-standard mode of work, working conditions and labor intensity. An allowance is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:

• for work on a day off;
• overtime and night work;
• multi-shift mode;
• combination of positions;
• increase in the scope of work, etc.

To calculate each type of additional payments, an algorithm for determining deviations of actual working conditions from standard ones should be developed. That is, it is necessary employment contract prescribe the mode of work at night, the instructions of each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the allowance and make payments.

Tariffication of works and employees allows you to set the complexity (category) of the work and the level of qualification of the employee. But the tariffication instruments - ETKS and EKS - do not establish any quantitative ratios in wages of varying complexity. This function is performed by another element of the tariff system - the tariff scale.

Tariff scale– qualification (tariff) scale discharges and their respective tariff coefficients, which determines the ratio of wages (values ​​of tariff rates) depending on its complexity. The tariff scale is a tool for differentiating wages depending on the complexity of the work, the qualifications of the employee.

Table 10.4

Tariff scale (conditional example)

Tariff coefficient – an indicator of the relative (in relation to simple labor, labor of the 1st category) level of remuneration. It shows how many times the wages of this category are higher than the wages of the 1st category.

Tariff grids are characterized by:

The number of tariff categories;

Range - the ratio of the tariff coefficients of the extreme (lower and higher) tariff categories;

The nature of the increase in tariff coefficients.

Table 10.4 shows an example of a six-digit tariff scale with a 1:2 range and a progressive absolute and relative increase in tariff coefficients.

Absolute increase (Av) shows how many points (or percentage points) the tariff coefficient of each subsequent category is more than the previous one. It is defined as the difference between the tariff coefficient of any category (Kt n) and the tariff coefficient of the previous category (Kt n -1):

Av \u003d Kt n - Kt n -1.

So, for example, in the above tariff scale, the absolute increase in the tariff coefficient of the 5th category compared to the coefficient of the 4th category was 1.70-1.45=0.25 or 25 percentage points.

Relative increase (Rv) shows by what percentage the tariff coefficient of the next discharge is greater than the previous one and is calculated by the formulas:

In our example, the relative increase in the tariff coefficient of the 5th category was 17.2% ( ).

Table 10.5

Options for increasing the tariff coefficients of the tariff scale

The magnitude of the absolute and relative increase in tariff coefficients from category to category may vary. Depending on the nature of this increase, tariff scales are distinguished with uniform, progressive (increasing) regressive (decaying) and combined (in a certain part of the tariff scale increasing, and in the rest - fading) increase in tariff coefficients. At the same time, the nature of the absolute and relative increase in the tariff coefficients of the same grid may not coincide (see Table 10.5).

The procedure for constructing intra-production tariff scales includes several stages.

1. Deciding on which categories of personnel the pay scale will be used for.

First of all, the question of whether a single tariff scale (UTS) will be developed, on the basis of which the remuneration of all categories of workers (workers, employees, specialists, managers) will be organized, or a differentiated system will be created: tariff scales for wages workers and salary schemes for managers, specialists and employees. Although in recent years the scope of application of unified tariff scales has significantly expanded, the traditional model of organizing wages based on a differentiated approach is more widespread.

The latter involves the development of tariff conditions for the remuneration of managers, specialists and employees in the form of salary schemes. Official salary - this is the monthly wage of an employee, depending on the position held and qualifications. salary scheme is a grouping of positions by level of payment, consisting of a list of positions and monthly salaries for each of them. For a more complete account business qualities, experience and qualifications of employees for each position, a “plug” of salaries is usually provided, i.e. minimum and maximum salary with a difference of 10-30%. For managers official salaries are established differentially depending on the category (remuneration group) of the unit they manage. For specialists, salaries within the position are differentiated by qualification categories.

2. Establishing the number of discharges.

The number of categories of the tariff scale will depend on the chosen option for constructing the tariff system, the diversity of the range of work in terms of complexity, and the financial capabilities of the organization. If a tariff scale is being developed for the remuneration of workers, then the number of categories in it is set in accordance with All-Russian classifier occupations of workers and current ETKS of jobs and occupations of workers and, as a rule, does not exceed 6-8. If a single tariff scale is developed, then the number of categories in it can reach 18-24.

3. Determination of the grid range.

Establishing the value of the range of the tariff scale is closely related to the number of categories in it and the financial capabilities of the organization. After all, the more categories in the same range of the tariff scale, the smaller the difference in wages for workers of adjacent categories, the less their interest in improving their skills and performing work of higher complexity. Experts do not recommend using tariff scales in which average value the relative increase in tariff coefficients is less than 10%, since this is the lower limit of the feeling of an increase in material interest in the qualification advancement of an employee.

When determining the range of the tariff scale (D), it can be used preparation time method , which is based on a comparison of the time (in years) required to train an employee of the highest and lowest qualifications:

where Vkv is the training time for a highly qualified employee (years);

Vnkv - the time of preparation of an employee of unskilled labor (years);

During - during general education (years);

Sun - special time vocational training(years);

Vpr - time practical work by specialty (years).

The range of the grid can also be determined taking into account the current level of basic (without bonuses, additional payments and allowances) wages for the simplest and most complex jobs in the organization. So, if the average monthly basic wage for workers performing the simplest work is 4,000 rubles, and for those performing the most complex - 8,000 rubles, the range can be approximately taken equal to 1:2 (4000:8000).

4. Determination of the average absolute and relative increase in tariff coefficients.

The size of the average absolute (CAv) and relative (COv) increase in tariff coefficients directly depends on the size of the range (D) and the number of digits (n) of the designed tariff scale and are calculated by the formulas:

And .

For a six-digit tariff scale with a range of 2 (the tariff coefficient of the first digit is always equal to 1) or 20 points, and .

5. The choice of the nature of the increase and the determination of the value of the tariff coefficient for each category.

A variety of factors can influence the choice of the option for constructing a tariff scale: the qualification structure of employees, the financial capabilities of the organization, its availability of personnel with the required qualifications, the need to stimulate the growth of employee qualifications, etc. Thus, the shortage of highly qualified workers can serve as the basis for choosing a variant of the tariff scale with a progressive increase in coefficients; the desire to provide a certain guaranteed level of wages to workers of the lower ranks with limited financial opportunities can lead to the choice of a wage scale with a regressive increase in coefficients.

Given the variety of factors, it should, however, be borne in mind that the most effective are grids with a progressive increase in tariff coefficients. They more accurately reflect the degree of change in labor costs for acquiring a higher skill level, better stimulate skill development and are more economical - with the same skill structure of workers, such grids require less payroll spending than grids with a uniform or regressive increase in tariff coefficients. This is clearly seen on the graph (Fig. 10.3). With the same qualification structure

Rice. 10.3. The dependence of the size of the wage fund

on the nature of the increase in the tariff coefficients of the tariff scale

employees in the case of using a tariff scale with a regressive increase in tariff coefficients, the value of the wage fund (FZP) can be represented by the area of ​​the “triangle” bounded by a dotted line. In the case of using a tariff scale with a uniform increase in tariff coefficients - the area bounded by a dotted line. When using a grid with a progressive increase in tariff coefficients, the size of the wage bill will correspond to the area bounded by a solid line.

Tariff rates

Determining the quantitative ratios in the remuneration of labor of varying complexity and workers of different qualifications, tariff scales do not establish absolute wages. This function is performed by tariff rates.

Tariff rate- this is the absolute amount of an employee's remuneration for a unit of time, expressed in monetary terms, provided that he fulfills the established labor norm of a certain complexity. Depending on the system of rationing, accounting and planning of work adopted in the organization, various units of working time can be used - an hour, a day, a month. In accordance with these distinguish hourly, daily and monthly tariff rates.

The widest practical use have hourly rates, as they are often the basis for calculating various wage supplements. The daily rate in this case is calculated by multiplying the hourly rate by the number of hours in the work shift, the monthly rate by the average annual number of working hours in the month. In cases where daily or monthly tariff rates are established as base rates, the hourly tariff rate can be determined by dividing the daily rate by the number of working hours in a working day (shift) or the monthly rate by the average annual number of working hours in a month.

The minimum tariff rate (rate of the 1st category) is set collective agreement organization or, in its absence, the Regulations on remuneration. Its value is determined taking into account the financial capabilities of the organization, the goals and objectives of its social policy, the conditions of sectoral, regional and territorial tariff agreements, the prevailing labor market prices work force. In any case, the minimum wage rate should ensure that an employee of the lowest rank, employed in normal working conditions and working at normal intensity, provided that he fulfills the labor standards and works out the full monthly norm of time, wages not lower than the minimum wage established by the government (minimum wage) In Russian federation.

The minimum tariff rate of the 1st category in industries financed from the budgets of various levels is set by the Government of the Russian Federation at a level not lower than the minimum wage guaranteed by the state.

The tariff rates of all subsequent categories are calculated values. The rate of any category (ST i) can be determined by multiplying the rate of the first category (ST 1) by the tariff coefficient of the corresponding category (CT i):

CT i \u003d CT 1 * CT i.

In addition to the fact that tariff rates establish the absolute amount of wages per unit of time, they can serve as an instrument for wage differentiation, both taking into account the circumstances provided for labor law, and in accordance with the established field trip. The main factors of such differentiation may be the conditions and intensity of labor, the forms of its payment, the importance individual professions or types of work (Fig. 10.4).

Rice. 10.4. The main directions of intra-production differentiation of tariff rates

Labor Code Russian Federation(Articles 146 and 147) provides that the remuneration of workers employed in hard work, work with harmful, dangerous and other special working conditions, is set at an increased rate in comparison with the tariff rates (salaries) established for work with normal working conditions. This increase in the amount of payment can be carried out with the help of additional payments and allowances, a system of increasing coefficients, and the establishment of differentiated tariff rates of the first category for work with different working conditions. Similarly, with the help of tariff rates, wages of various intensity, significance and responsibility are differentiated.

So on many industrial enterprises different tariff rates of the 1st category are established for payment for work in normal working conditions, heavy, harmful and especially heavy and especially hazardous work, work carried out in a free or regulated rhythm, paid by the time or piecework, etc. As a result, a whole system of tariff rates of the first category (the so-called "tariff vertical") is being created, which contributes to a more complete differentiation of wages.

The pay scale is table with the ratio of categories and wage rates. This system is used in commercial, state and budgetary organizations. With its help, rates and salaries are differentiated using tariff coefficients.

Definition, meaning, varieties

The tariff scale is based on a comparison of the complexity of work goals different categories and groups of employees, their responsibilities, education and other circumstances. Together, these circumstances fully ensure the property of assessing the activities of personnel and determine the reality of using common positions for differentiating the payment for their activities.

Thus, it can be seen that the tariff scale clearly shows how the salary of employees depends on their ranks. It can be stretched and compressed during the adjustment process. This pricing table is:

1. Uniform, with the same inter-salary difference between the coefficients.
2. Increasing or progressive, at which the interdigit difference increases evenly.
3. Decaying or regressive when the difference decreases.
4. fading-decaying, at which the difference first increases and then decreases.

The tariff coefficient consists of motivational and reproducing elements. It indicates how many times the basic salary for a specific qualification is higher than the earnings of the first category.

The salary table with the smallest number of digits and a small range of coefficients is not able to objectively assess the contribution and potential of the staff.

Because of this, she negative effect to stimulate activity and poorly provides employees with normal relationships within the team. That's why so it is important to be able to correctly and correctly draw up tariff scales for the formation of wages.

A normal tariff scale should consist of a sufficient number of skill groups with a range, not less than 1 to 10. Acceptable ranges are 1:15 and above with the number of digits approaching 20.

Classification of ordinary workers and workers of the managerial level

In institutions with a tariff scale for employees, official salaries. To differentiate them, there are the following qualifications of workers, which are described in more detail in a single tariff qualification handbook(ETKS):

• specialist (initial stage);
• specialist of the third category;
• specialist of the second category;
• specialist of the first category;
• Leading Specialist.

Young specialists after university without experience or workers with secondary specialized education and experience belong to the initial stage of qualification. Workers with a certain length of service and performing medium-complex activities have a second or third category. The first category is assigned to specialists with five years of experience who perform the most complex work.

The Tariff and Qualification Guide highlights the characteristics of the main types of activities, their complexity and compliance with tariff categories, as well as standards and examples of certain work.

The handbook contains sections describing areas of specific work. The characteristics of the types of activities are divided into operating characteristic and a section titled "must know".

Administrative and managerial link consists of:

• heads of institutions;
• heads of divisions and services;
• deputies of the above;
• specialists performing economic and engineering work;
• specialists in reforestation, fish breeding, zootechnical, agricultural industries;
• specialists in art and culture, science, public education, medical care;
• specialists in international relations;
• legal professionals;
• technical contractors performing control and accounting;
• technical contractors for the preparation and execution of documents;
• maintenance technicians.

But there is also a newer edition of the classification of executives, which divides them into managers, foremen, chiefs, chief specialists and, in fact, the head of the organization himself.

The category of technical executors now includes statisticians, stenographers and secretaries, collectors, freight forwarders, typists, cashiers, draftsmen, bookkeepers, clerks, agents, accountants, timekeepers, contractors, copyists and attendants.

Each position contains qualification characteristics , as:

• service obligations, where the main working functions are listed;
• must know- requirements for special knowledge, norms and standards are disclosed here;
• requirements for qualification, which includes requirements for work experience and vocational training.

For more information on leadership positions, see unified qualification reference book (EKS).

Algorithm for assigning a new rank

The procedure for increasing the category in organizations next:

1. The employee, after the permission of the management, draws up a statement and justifies his decision. After that, a visa is affixed to this document by the council of the production team.
2. Next, a commission is assembled from workers with the highest qualifications, foremen, specialists, administrative and trade union representatives of the enterprise.
3. The knowledge control of an employee who wants to get a promotion is carried out, which is based on a tariff and qualification directory.
4. According to the results of the check, the discharge is increased and this is confirmed by an order and a protocol. It is also necessary to make a corresponding entry in the work book of the employee.

How to calculate

The rate of labor of workers is made according to the already drawn up tariff scale. So, they take the salary of the first category, which should be equal to or greater than the minimum wage, and multiply it by the coefficient of the required category.

Regional coefficients should also be taken into account, which vary depending on the position of the enterprise on the geographical map. So, in European Russia, this marginal indicator is 1, in the Urals - from 1.15 to 1.4, in the Far East - 1.4-1.6, in the North - 1.6-1.8, and in the Far North - 1.8-2.

Advantages and disadvantages

The payroll tariff system motivates employees to constant increase its qualifications, takes into account the responsibility and complexity of their activities, supplies any enterprise with personnel and encourages them to grow professionally.

But the tariff system has minuses, which include a weak assessment of the quality of activities and an orientation towards decent working conditions. In practice, these shortcomings are eliminated by developing and implementing surcharges and allowances.

Usage in organizations in 2018

According to the norms of the Labor Code of the Russian Federation, the head of the enterprise paints the tariff scale for calculating the salary of his subordinates. All positions in the organization have their own ranks, starting with the least qualified, the first. For the categories following it, tariff coefficients are set in order to finally form the tariff scale itself.

To create tariff tables, managers can use their samples from industry agreements. These documents were drawn up by specialized management associations and agreed upon by the relevant trade unions. The minimum wage for 2018 is 9489 rubles. The same should be the salary of an employee of the first category.

Current coefficients for employee categories for 2018:

Features for budgetary organizations, the Ministry of Internal Affairs, individual entrepreneurs, etc.

Budgetary institutions for calculating the salaries of their employees use unified tariff scale (UTS). This grading scale consists of 18 qualifications. Eight of them relate to the rating of ordinary workers, the next four - to the assessment of highly qualified. The composition of managers, specialists and employees is charged from the 2nd to the 18th category.

The head of the organization now sets the rate and salary in the public sector, taking into account the complexity of the activities performed and the qualification level of the employee. And the salaries of ordinary workers are interconnected with the earnings of the management. At the same time, the wage fund is distributed correctly among all employees.

The salary of state employees should consist of salary, seniority, rank or classification allowances, bonuses and compensations. The tariff scale is fixed by the collective agreement, the regulation on wages and bonuses and other agreements. Employees of the organization can easily find out everything about their salary from these documents and the staffing table.

IP draws up a table of tariffication of his employees himself. He does not have to strictly follow the established norms from the state and can assign as many categories as he needs. At the same time, the working specifics of the company are realistically assessed and justified requirements are put forward for the activities of employees.

When developing the current tariff system, the head of the company will have to not only draw up a tariff scale, but also fix the tariff rules. It is important that the salaries of employees are not less than the current minimum wage.

When charging, there should be no discrimination against subordinates. The head of the company has the right to set salaries for his employees at will. Employees engaged in such activities must be charged the same coefficient.

The tariff scale is being developed in the following way:

• first, all positions and specialties are determined by departments of the company;
• then the functions are divided into categories;
• establish qualifying coefficients;
• fix the resulting system with a local regulatory act.

The earnings of the company are justified by the indication in the staffing table of allowances and salaries.

To pay employees MIA a single tariff scale approved by state bodies is also applied, but each rank is still paid its own compensation and allowances in a certain percentage. In addition, municipal authorities intend to annually raise the salaries of categories of such employees by a specific percentage. At the moment it is 4%.

With the salary scale, job evaluation criteria become transparent, and the salary increases as both the position and qualifications increase. If the administrator correctly creates favorable conditions in his enterprise, then it will constantly achieve all the goals and plans set.

The differences between the tariff scale and the grading system are presented in this seminar.