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If the employer has to pay for the work of its employees for overtime hours worked, or work on weekends, or the specifics of its activities are such that the use of a shift schedule is required, the tariff wage system should be used. Under such a system, various tariff rates are used, including hourly rates.

What is an hourly rate and how it is calculated - more on this later in our article.

Tariff rate

According to Art. 129 of the Labor Code of the Russian Federation, the tariff rate is a payment in a fixed amount for the performance of certain work within a unit of time, excluding compensation, incentives and social payments to the employee. Tariff rates can be calculated per month, day, or hour.

The monthly tariff rate (or salary) does not depend on the number of working days or hours in a particular month - the salary is always charged in the amount of the salary if all the working days of the month are fully worked out. Moreover, it does not matter that in one month there may be more working days than in another, this does not affect the amount of earnings.

The daily tariff rate is applied if the length of the working day is always the same, but the number of working days in a month differs from the established norms.

An hourly rate may be needed when the calculation of payment for hours worked is required, namely:

• to calculate earnings in shift work and summarized accounting of working time,
• to calculate overtime pay,
• for night work
• for calculating wages on weekends and holidays,
• to pay for work in harmful and dangerous conditions.

Hourly rate: how to calculate

The cost of one hour of work of an employee is usually calculated in one of the following ways:

1. The monthly salary of the employee is divided by the norm of working hours in the month indicated in the production calendar.
2. First, the average monthly number of working hours is determined: the norm of working hours per year (according to the production calendar) is divided by 12 months. Then, the employee's monthly salary is divided by the resulting number.

The first calculation option has a significant drawback - the size of the hourly tariff rate will be different in each month. When calculating the second method, the rate will be the same for any of the months during the year. Let's look at this with examples.

Calculation method 1

The monthly salary of an employee is 40,000 rubles. The norm of working time in March 2017, according to the production calendar - 175 hours. In fact, he worked 183 hours, that is, processing is 8 hours (183 - 175).

First, we calculate the hourly rate in March: 40,000 rubles. : 175 hours = 228.57 rubles. at one o'clock.

In case of overtime work, the first 2 hours are paid in one and a half times, and the rest in double (Article 152 of the Labor Code of the Russian Federation), that is, out of 8 overtime hours worked, 2 hours will be paid with a coefficient of 1.5, and the remaining 6 hours - with a coefficient of 2:

(228.57 rubles x 2 hours x 1.5) + (228.57 rubles x 6 hours x 2) = 3428.55 rubles.

Total salary for March will be: 40,000 rubles. + RUB 3428.55 = 43,428.55 rubles.

Let's say that the same employee worked 168 hours in April 2017. The April norm of working time is 160 hours, that is, processing is again 8 hours.

April hourly rate: 40,000 rubles. : 160 hours = RUB 250.00 at one o'clock.

We charge processing fees:

(250.00 rubles x 2 hours x 1.5) + (250.00 rubles x 6 hours x 2) = 3750.00 rubles.

April salary: 40,000 rubles. + RUB 3750.00 = RUB 43,750.00

From these examples it can be seen that with equal processing, its payment in months with different working hours will be different.

Calculation method 2

Let's take the conditions of the previous example and calculate the employee's salary for March and April, depending on the average monthly number of working hours. The annual norm of working time in 2017 is 1973.0 hours.

Calculate the hourly wage rate of an employee in 2017:

40 000 rub. : (1973.0 hours: 12 months) = 40,000 rubles. : 164.4 hours per month = 243.41 rubles. at one o'clock.

Processing in March: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

March salary: 40,000 rubles. + 3651.15 rubles. = 43,651.15 rubles.

Processing in April: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

April salary: 40,000 rubles. + 3651.15 rubles. = 43,651.15 rubles.

This method can be called more equitable, since the earnings of workers depend only on the time they actually worked.

What should be the hourly rate at the enterprise, how to calculate it - each employer decides independently. Having chosen the method of calculating the tariff rate, be sure to fix it in the regulation on remuneration.

All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments can be of a different nature, consist of heterogeneous components and be charged on different grounds. Consider the concept of the tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.

What is a tariff rate

People cannot receive the same remuneration for their work. The amount to be paid as salary depends on:

• qualification level of personnel;
• the difficulties of the labor functions assigned to the employee;
• quantitative characteristics of work;
• employment conditions;
• time allotted for work, etc.

Salary differentiation according to the severity of these points is carried out within the framework of tariff system labor remuneration. Its key element is the tariff rate as the main component of the salary.

Tariff rate- documented amount of financial remuneration for achieving the labor norm of varying degrees of difficulty by an employee of a certain qualification for an accepted unit of time. This is the "backbone", the minimum component of the calculation for labor, on the basis of which the amount received by employees "on hand" is built.

REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances, if all functional duties are fully performed by him - this is the minimum guaranteed by law.

Not part of the tariff rate:

• compensation;
• incentive payments;
• social charges.

Estimated time of the tariff rate

The time period for which the tariff rate is calculated can be any interval convenient for the employer:

• day;
• month.

Hourly rates it is convenient to establish if the enterprise operates, which determines the regime for the summarized accounting of working hours, as well as when hourly employees work.

Daily rates are applied when work has the status of daily work, while the number of working hours on each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.

Monthly tariff rates operate with constant observance of the rationing of working hours: a stable schedule, solid days off. Under such conditions, the employee will “close” the month, regardless of how many hours he actually worked: having worked the monthly norm, he earns his rate.

Tariff rate functions

The application for accrual in monetary form of remuneration for the performance of labor functions - the tariff system of payment - has a number of advantages over other forms of payment.

The tariff rate as a unit of payroll performs a number of important functions:

• makes the remuneration of labor and its content proportionate;
• divides the minimum part of payment depending on the quantitative and qualitative characteristics of labor;
• streamlines the stimulation of labor under the stipulated conditions (for example, in hazardous production, with a solid length of service, processing, etc.);
• helps to adequately calculate pay for different systems of labor organization and work schedules.

NOTE! The main principle of the application of tariff rates is the same remuneration for an equal measure of work.

How is the rate calculated

The unit rate, with which all other categories are related, is the tariff rate of the 1st category - it determines the amount due to an employee without qualifications for his work during a specified time period.

The remaining categories are arranged depending on the increase in the complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees (qualification categories). The complex of all ranks leaves tariff scale enterprises. In it, each next digit is several times more than a single rate (that is, 1 digit) - this indicator reflects tariff coefficient.

NOTE! The minimum wage is set by the state, and all other elements of the tariff scale are accepted separately for each organization and are fixed in the relevant local acts. An exception is work in organizations financed from the state budget, where charges are made according to the Unified Tariff Scale (UTS).

Knowing the tariff coefficient and the value of the unit rate, it is always possible to calculate the amount of payment due to a particular employee according to the tariff.

An example of calculating the tariff for the UTS

A lecturer with a Ph.D. in Philosophy and the title of Associate Professor is employed at the Faculty of Philosophy of a State University. He was accepted to the post of associate professor of the Department of Cultural Studies and appointed curator of the student group. According to the Unified tariff scale, the billing period of which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.

The minimum payment for the UTC, corresponding to 1 category, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff scale, namely, 3.036.

Currently, a draft law is under consideration that regulates the procedure and amount of allowances due to the teaching staff. For our example, we will use the data from this bill.

To calculate the rate you need:

1. Multiply the interdigit coefficient and the minimum wage
2. Add docent position (+40%)
3. Add the due allowances for having an academic degree (for example, + 8,000 rubles), as well as a curator's supplement (for example, + 3,000 rubles).

Example of tariff calculation for an hourly rate

If an employee works according to the system of summarized accounting of working hours, then his tariff rate will depend on the hourly rate for a given year - it will be shown by the production calendar, as well as the monthly tariff rate established at the enterprise.

1 way. You can divide by the rate indicator the monthly rate for working hours. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. At the same time, the established norm of working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.

2 way. If you need to calculate the average hourly rate for the current year, you first need to determine the average hourly monthly rate of time. To do this, we divide the corresponding annual indicator of the production calendar by 12 (the number of months). After that, we reduce the average monthly wage rate of the worker, established by the wage scale, by the number of times received. For example, the annual rate is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let us calculate how much this worker earned on average per hour during a given year: 25,000 / (1900 / 12) \u003d 157.9 rubles.

What is the difference between wage rate and salary

These two concepts are similar in many respects, since both of them reflect the monetary value of labor remuneration. Now the similarities between them are greater than a few decades ago, as labor law is undergoing significant changes. However, there are also significant differences

General features of salary and tariff rate

1. Both that, and another provides the minimum sum by which work can be paid.
2. Below the established limit, payment is not entitled to fall.
3. They are related to the qualifications of the employee.
4. They are taken into account without additional payments, allowances, compensations, social charges.

Differences in the tariff rate and official salary

Let's compare these two concepts in the following table.

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

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

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

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

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

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

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

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

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

The salary of each employee depends on the coefficients used.

Application of the tariff scale in organizations

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

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

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

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

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

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

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

Classification according to new standards

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

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

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

In addition, rates are based on:

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

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

Rank Odds and Pay Rates

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

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

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

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

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

Examples of payment calculations

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

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

150 * 134 = 20,100 rubles per month.

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

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

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

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

Conclusion

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

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

But they have the right to be developed and applied by enterprises, if they do not contradict the Labor Code and other legislative acts regulating labor law ( Art. 135 of the Labor Code of the Russian Federation). In fact, the most common is the tariff system, either in piecework or time-based form. In the piecework form of the tariff system, the amount of goods produced by the employee (services performed) is taken into account; with time - hours worked. In other words, the tariff system of remuneration is a scheme based on a clearly defined amount of payments for a unit of work performed by an employee. AT Art. 143 Labor Code of the Russian Federation the main elements of the tariff system are determined to determine one or another method of calculating wages.

What is the tariff system

1. Tariff rate

This is one of the key concepts of the entire tariff system. Tariff rate - the amount of cash payments for a specific amount of work performed.

The simplest example: 100 rubles for turning 1 part.

4. Salary

It is not always possible to assess the amount of work performed by an employee and apply a tariff rate to assess his work. For example, the work of an accountant, lawyer, secretary or director cannot be quantified. In relation to such employees, a salary is applied in the tariff system. Unlike the tariff rate, the salary does not depend on the amount of work performed or the qualifications of the employee and determines the minimum wage for a particular position.

For example, the salary of an accountant is 50,000 rubles. This means that with a fully worked out number of days, the accountant will be credited with 50,000 rubles.

Tariff and non-tariff system of remuneration

Unlike the tariff system described above, in the tariff-free system (BSOT) there are no base rates, and there are no fixed salaries either. There is a unified wage fund (PWF) and a matrix of conditions that, in the opinion of the employer, are important for the organization to achieve the expected results.

These conditions may be:

• the volume of services rendered by each employee (for example, he may be paid a percentage of the volume of services);
• the amount of profit received;
• the coefficient of the qualification level of the employee (KKU);
• participation rate.

Example of BSOT.

LLC "Snezhinka" Payroll for April 2019 - 300,000. Director's credit card - 3; chief accountant - 1.5; sales manager - 1.3; cleaners - 1.

The sum of the coefficients: 3 + 1.5 + 1.3 + 1 = 6.8.

Director's salary \u003d 300,000 / 6.8 × 3 \u003d 132,353 rubles.

Accountant salary \u003d 300,000 / 6.8 × 1.5 \u003d 66,176 rubles.

Sales manager salary = 300,000 / 6.8 × 1.3 = 57,353 rubles.

Cleaning lady's salary = 300,000 / 6.8 × 1 = 44,118 rubles.

However, such a system is quite exotic, time-consuming and rarely used.

Pros and cons of TSOT

TSOT has many advantages. It's easy to organize and use. The tariff scale greatly facilitates the work of accounting, personnel department and managers. In large enterprises, this is especially valuable and effective. TSOT is fully and clearly regulated by law (Labor Code of the Russian Federation). This not only protects the employees of the enterprise, but also reduces the burden on the administrative, personnel and accounting departments.

However, TSOT also has disadvantages. One of the main disadvantages is the low motivation of the employees of the enterprise. Their salary does not depend on the quality of the work performed. The only lever for increasing motivation can be various kinds of bonuses and allowances. In addition, TSOT is in no way connected with the financial results of the enterprise. Whether the company makes a profit or suffers a loss, this does not affect the wages of employees. Moreover, in the event of a loss, not only the enterprise may suffer, since it is obliged to pay wages to employees in full, but also employees who risk being laid off, since this is the only legal way for the employer to reduce the salary burden.

Thus, TSOT can be a very convenient system in state-owned, large enterprises, while small and small organizations are probably easier to use other mechanisms.