The tariff system is a set of normative acts with the help of which the differentiation and regulation of wages is carried out. various groups and categories of workers, depending on the severity, complexity, intensity of labor and skill level, as well as the characteristics of the types of work, industries in which workers are employed.

The main elements that make up the tariff system are: tariff scales, tariff rates and tariff qualification reference books.

The tariff scale is a set of qualification categories and their corresponding tariff coefficients, with the help of which the sizes of tariff rates and salaries are determined, that is, the dependence of wages on the qualifications of employees, the complexity of the work performed and the level of management is established.

Tariff coefficients characterize the ratio of the qualification level of workers by categories and show how many times the tariff rates of subsequent categories are higher than the rate of the first.

Tariff rates determine the amount of remuneration of an employee of the relevant qualification category per unit of time - hour, day, month. On the basis of tariff coefficients and the tariff rate of the first category, differentiation of tariff rates (salaries) by categories is carried out on the basis of the complexity of the work performed and the qualifications of employees. Accounting in wages of other factors of its differentiation - the conditions, severity, intensity of labor, the significance of the scope of its application, industry characteristics, quantitative and qualitative results of individual and collective labor is carried out through other elements of the organization of wages. In relation to them, the tariff rate (salary), as payment for the norm of labor, is the basis for the formation of all wages.

According to Article 60 Labor Code Republic of Belarus republican wage rates are hourly and (or) monthly tariff rates and official salaries that determine the levels of wages for specific professional and qualification groups of employees of organizations financed from the budget and using state subsidies.

Republican wage rates are determined in accordance with the Unified tariff scale employees of the Republic of Belarus, the Unified Tariff and Qualification Handbook of Works and Professions of Workers, the Qualification Handbook for the Positions of Managers, Specialists and Employees, approved in the prescribed manner, and tariff rate the first category, established by the Council of Ministers of the Republic of Belarus.

Since January 1, 2003, the Unified Tariff Scale (UTS) has the following tariff categories (TR) and tariff coefficients (TC) (Table 5.2.):

Table 5.2

The value of tariff coefficients

The increase in UTS tariff coefficients for the ranges of categories is set in the following sizes: from 1 to 4 categories - 16%, from 4 to 6 categories - 10%, from 6 to 23 categories - 7%.

On the basis of the Unified Tariff Scale, the minimum payment for ore is differentiated depending on the following factors:

complexity of labor (qualification) - within the same profession, position; the content and nature of labor for workers, technical executors, heads of administrative and economic services, specialists, heads of associations, enterprises, institutions and organizations, functional and production units; general conditions labor, the complexity of products (rendering services), social and living conditions, modes of work and rest, and other specific factors characteristic of the industry, types of activity.

Calculated in accordance with the Unified Tariff Scale of Workers of the Republic of Belarus and the first-class tariff rate established by the Government, republican wage rates (monthly or hourly) represent a guarantee of wages for workers of appropriate qualifications in industries financed from the budget and using state subsidies.

For workers in manufacturing industries, the Unified wage scale consists of 23 wage categories and has the same ratios of wage coefficients as for workers public sector. The heads of enterprises are obliged to apply republican tariffs to differentiate the remuneration of workers as a minimum guarantee of wages.

Tariff-qualification reference books of jobs and professions of workers are systematized lists of jobs and professions of workers available at enterprises and organizations. They set out the necessary qualification characteristics and the requirements for workers performing work of various content, complexity and profile of work in relation to production skills, professional knowledge, methods of work, ability to organize workplace, and also taking into account the nature of the responsibility that lies with the worker for the correct performance of the work.

Tariff-qualification reference books are intended for tariffing of works and assignment of categories to workers. With the help of tariff-qualification reference books, workers are billed from the 1st to the 8th category, which makes it possible to assess the complexity of a particular profession with the same meter - the nominal value of the category.

Tariff and qualification requirements for employees are determined on the basis of the Qualification Directory of Employee Positions (KDS).

The mechanism of wage regulation in the conditions of market relations should be based on a combination of state and contractual regulation. The wage regulation system is shown in Figure 5.1.

One of the main tasks state regulation is the establishment of the minimum wage, the tariff rate of the first category and tariff coefficients. Contractual regulation of wages includes the use of general, sectoral (tariff) agreements, collective and labor contracts.

The concept of minimum wage is given in Article 59 of the Labor Code of the Republic of Belarus, as the state minimum mandatory amount of cash or in-kind payments to an employee by an employer within a month for work under normal conditions, subject to the established working hours and compliance with labor standards. The composition of the minimum wage does not include additional payments, allowances, bonuses and other compensatory and incentive payments. The size of the minimum wage is determined on the basis of the minimum consumer budget, which is the minimum set of material goods and services necessary to ensure the life of a person and maintain his health, and the subsistence minimum budget is the cost of the subsistence minimum.

The in-kind structure of the minimum consumer budget is formed by the normative method based on the system of consumer baskets. Consumer basket - a set of goods and services that are vital for a person: food, clothing and footwear, underwear, cultural and household items, sanitary items, hygiene items, medicines, housing costs, public Utilities, domestic services, transport.

Remuneration of employees of enterprises is carried out in the manner determined by collective agreements and agreements, depending on the complexity and working conditions of these employees, their qualifications.

In connection with inflation caused by rising prices for consumer goods and services, wages are indexed. Indexation is carried out by the value of the consumer price index with adjustment for various parts of income according to the scale of standards established by the Government of the Republic of Belarus. This is done if the consumer price index, calculated on an accrual basis since the previous indexation, exceeds the five percent threshold.

Indexation of wages can be carried out in the form of a one-time revision of wages (rates, salaries).

• Subject, method and system of Russian labor law
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• Features of labor regulation of certain categories of workers
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• international labor law
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Tariff system

The tariff system got its name from the word "tariff" - the initial wage of a certain type, nature, qualification.

Tariff system- this is a set of organizational and legal norms (tariffs) established in collective agreements, tariff agreements, as well as centralized regulations in order to regulate the wages of the relevant groups of workers, depending on the complexity and working conditions, significance, intensity and nature of production, natural and climatic conditions in which organizations operate.

The application of tariff rates for the remuneration of workers, provided for in Art. 143 of the Labor Code of the Russian Federation, involves the use of a tariff system, on the basis of which the regulation of wage ratios for individual organizations, heterogeneous groups and categories of workers is carried out.

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

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

Qualification level- a value that reflects the level of professional training of the employee.

Billing of works- assignment of types of labor to wage categories or qualification categories depending on the complexity of labor.

The complexity of the work performed is determined on the basis of their billing.

The billing of work and the assignment of wage categories to employees are carried out taking into account the "Unified Tariff and Qualification Guide for Works and Professions of Workers", "The Unified Qualification Guide for the Positions of Managers, Specialists and Employees". 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 wage systems are established taking into account the "Unified Tariff and Qualification Handbook of Works and Professions of Workers", the "Unified Qualification Handbook for the Positions of Managers, Specialists and Employees", as well as taking into account state guarantees for wages.

When differentiating wages depending on the complexity (qualification) of labor, it is necessary to solve two major tasks:

1. determine the quantitative ratios in the level of remuneration of workers of different qualifications, i.e. establish the degree of increase in rates depending on the complexity of the work performed - for this purpose, tariff scales are being developed;
2. distribute according to the established categories of the tariff scale all the variety of specific works performed in various industries industry, taking into account organizational and specifications their implementation - this task is solved with the help of tariff-qualification reference books.

The combination of these elements makes it possible to correctly take into account the level of their qualifications when paying workers.

Tariff grids are characterized by the following parameters: number of digits; grid range, i.e. the ratio of the tariff coefficients of the extreme categories of the grid; interdigit ratios, i.e. absolute and relative (as a percentage) increase in tariff coefficients from category to category.

Currently, the vast majority of workers are paid according to the 6-digit grid. Only where the wage scales take into account working conditions (severity, harmfulness), the number of categories reaches eight.

Each category of the grid corresponds to 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. Knowing the tariff rate of the first category and the corresponding tariff coefficients, it is possible to determine the rate of a worker of any category.

The training time expresses the general characteristic of any type of labor. But for different categories of workers this time is not the same. For example, for the training of a skilled worker, it consists of the time of general education training, special training with this system of education, practical work in the specialty necessary for the full mastery of the entire range of duties.

The main instrument in the current tariff system is the tariff qualification guide, which is intended for billing work and assigning categories to workers and is a collection of tariff and qualification characteristics for all professions of workers, grouped into sections by production and type of work. With its help, the most difficult task of comparing (comparing) various types of work in terms of their degree of complexity and the level of qualification of workers who must perform work of one complexity or another is solved.

When a worker is assigned a rank, his qualifications are assessed, which largely determines the amount of remuneration for his work, since the higher the rank, the higher the tariff rate. This is especially important for time workers, whose wages are directly dependent on hours worked.

In order to inter-district regulation of wages of workers regional wage coefficients are introduced, which are indicators of the relative increase in wages.

The regional coefficient does not form new rates and salaries and is applied to all earnings minus allowances for work in the regions of the Far North and in areas equated to them, personal allowances, remuneration for long service and all payments calculated on the basis of average earnings (payment for vacations, performance of public duties, etc.).

The regional coefficient is established by industry, and in some cases - by individual enterprises and organizations by acts of central government bodies and state administration.

In addition to the regional coefficient for workers and employees employed in high-mountainous, desert and waterless areas, special coefficients are established.

Although Art. 143 of the Labor Code of the Russian Federation establishes that the type, remuneration systems, tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their amounts between individual categories of personnel, organizations determine independently and fix them in collective agreements, other local regulations, district coefficients are obligatory for the parties to the collective agreement and the employer of the organization, regardless of its organizational and legal form and form of ownership.

Inter-category tariff coefficients of the Unified tariff scale for remuneration of employees of public sector organizations are approved by the Government of the Russian Federation in agreement with all-Russian associations of trade unions and all-Russian associations of employers.

The tariff system for remuneration of employees of organizations financed from the budgets of all levels is established on the basis of a single tariff scale for remuneration of employees in the public sector, approved in the manner established by federal law, and is a guarantee for the remuneration of public sector employees. The tariff system of remuneration of employees of other organizations may be determined by collective agreements, agreements, taking into account unified tariff and qualification reference books and state guarantees for remuneration.

The employer has the right to establish various systems of bonuses, incentive payments and allowances, taking into account the opinion of the representative body of employees. These systems may also be established by a collective agreement.

The procedure and conditions for the application of incentive and compensation payments (additional payments, allowances, bonuses, etc.) in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation, by the state authorities of the corresponding constituent entity, and in organizations financed from the local budget - local governments.

26.05.2018

The Labor Legislation of the Russian Federation defines the obligation of the employer to create favorable working conditions for the employees of his company and provide them with a stable salary.

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Briefly about the form - definition and essence

A clear definition of the concept of a tariff system is given in article 143 of the Labor Code of the Russian Federation. Having studied the information indicated in it, we can draw a conclusion.

The payroll system is a special methodology for calculating the amount of wages, which takes into account the level of complexity assigned to a citizen official duties, his professional training, intensity and nature of the work performed, as well as other similar factors.

An equally important role is played by the natural and climatic conditions in which a citizen works.

To establish this system, the head of the enterprise must create an appropriate normative act , which will reflect its features. It can act as such.

The essence of this form lies in the fact that it is a kind of tool, through the application of which a significant number of principles of wage organization are taken into account.

The basic rules for establishing the system are being developed government bodies. Employers are free to determine to what extent they will use recommendations of this nature.

IN without fail the management of the company must adhere to one rule - the monthly income of a working citizen cannot be lower than the subsistence level. If it is violated, the employer may be held liable by higher authorities.

What are the main elements of the system?

The tariff methodology for calculating the amount of wages consists of some elements that are an integral part of it.

The elements of the tariff form of remuneration include:

In each company in which the tariff system is established, special documentation must be approved − unified qualification guide. It includes the following information:

• job titles in each structural unit;
• tariff categories that were established in each group;
• description and distinctive features works performed by working citizens;
• requirements set for employees.

In addition, an element of the tariff form of payroll may be premium portion of income.

Each employer decides for himself whether to stimulate employees of the enterprise by paying additional remuneration or not.

How is it different from the free one?

The main difference between the tariff system of remuneration and is in the technology of determining the size of wages. In the first case certain tariffs and rates apply.

The amount of income under the tariff-free system depends on how well the company's specialists performed their work. Not less than importance has the amount that the employer allocates for the remuneration of all employees.

With a tariff-free form of remuneration for each employee, the coefficient of accounting for his contribution to the overall result of the enterprise's activities is determined.

Kinds

There are several types of tariff system for determining the amount of wages. Each of these has distinctive features.

Classification with types and a brief description:

• . The income of employees is determined using official salary. At the same time, the amount of time worked by the employee is taken into account. If a full month was worked out, for the implementation of his professional activity The employee will receive full salary.
• - the amount of wages depends on piece rates and the amount of work performed.
• - the form provides for the calculation of wages in accordance with the hours worked.

Piecework or time may contain a premium component. Its size is determined by the percentage. The amount of the percentage is determined by the terms of the internal documentation - the labor agreement, the Regulations on remuneration or the corresponding order.

Piecework and time-based systems have their own types, the classification of which is presented in the table below:

Payroll preparation

To determine the size of the salary according to the specified method of its calculation, it is important to know the value of the tariff rate and the amount of time worked by the employee.

Calculation procedure depends on the specific type of tariff system.

Specific examples of payroll calculation for each type of tariff form can be viewed by clicking on the links in the table to the corresponding system.

Below is an example of a simple time wage.

Example

Initial data:

To pay the accountant of the company "Vasilek" Petrova O.V. the tariff rate is set - each fully worked working day is estimated at 2000 rubles.

In the month in which there were 22 working days, Petrova Oh.The. worked only 18 days. The rest of the time she was on sick leave, as a result of which the employee should be paid 5000 rubles. No awards were given to her during this time. The accountant works in a region where there are no regional coefficients that increase wages.

Payment:

Determine the amount of monthly income Petrova O.V. for the billing month as follows:

18 x 2000 + 5000 = 41000.

In what cases is it applied?

In most cases, wage rates apply large enterprises. The establishment of such a system is necessary to regulate the level of income of working citizens. In this case, it consists of a salary part and a bonus part.

In companies that have approved this methodology, a template should be developed on the basis of which the payment will be made. sums of money. The document may include information about the following salary elements:

• salary;
• allowances;
• premiums.

conclusions

When developing the basic rules of the tariff system of remuneration, the employer must be guided by the requirements of the Labor Code of the Russian Federation. Compliance with this condition will avoid problems with higher authorities.

This form is used quite often. Its popularity is due to the ability of the employer to stimulate their employees. Thanks to this, the productivity of the company can be significantly increased.

One of the simplest and most understandable salary systems is the tariff system. It involves a fixed payment to the employee for the time spent at the workplace. Read our article on how to set tariffs and calculate salaries.

From this article you will learn:

Tariff wage system

Article 135 of the Labor Code of the Russian Federation secures the employer the right to independently choose the wage system to be used at the enterprise. It can apply both to the entire team of the company, and to specific groups of personnel. An organization can simultaneously apply several systems of remuneration.

The tariff wage system is the only one described in the Labor Code of the Russian Federation (Article 143 of the Labor Code of the Russian Federation). It depends on the group of workers, the complexity of the work they perform, the intensity of labor and the nature of the processes performed, and implies a strict gradation of the level of remuneration depending on certain categories of personnel. This system is the most simple not only in application, but in its implementation at the enterprise and, at the same time, is transparent for the employee and fair.

Elements of the tariff system

The tariff system of remuneration of workers includes the following elements:

• tariff rate;
• official salary;
• tariff category;
• tariff scale;
• qualification grade.

The definition of these concepts is contained in Art. 143 of the Labor Code of the Russian Federation.

The first element is tariff rate which involves payment per unit of working time. Its application is possible at enterprises and positions where you can clearly track the amount of work done (the amount of products produced). Most often it is industry, construction. The tariff rate does not include incentive and compensatory nature. The size of it is primarily influenced by the skill level of the employee.

Theme of the issue

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Tariff-free wage system

Tariff-free systems are characterized by a variable level of income, the earnings of some workers increase, others - decrease. This ensures greater fairness in the distribution of money.

For example, in point system wages to maintain wages at a certain level requires obtaining a sufficient number of points - the implementation of the established plan. Moreover, the plan can be established both individually and collectively.

And remuneration based on grading (grading) is based on grouping positions according to certain criteria. Each established position class has its own salary, and in general, a range of values ​​​​is indicated for the position.

Tariff system is a set of normative materials that regulate the level of basic wages depending on the qualifications, working conditions, position of the employee, size of the enterprise. It is a tool by which most of the principles of the organization of wages are practically taken into account. The tariff system includes:

1) the tariff rate (hourly or monthly) of the first category;

2) tariff coefficients by category (tariff scale);

3) tariff and qualification reference books;

4) regional coefficients.

The tariff system is developed by government authorities and is recommended for use in enterprises. Business entities independently decide on the full or partial use of the recommendations. The enterprise can set a higher tariff rate of the first category and its own tariff scale if there is a financial opportunity and the need to increase wages for staff. The state establishes the subsistence minimum, below which wages cannot fall.

The state, trade unions and employers jointly set the level and dynamics of wages in the General Agreement for a year or a number of years. In enterprises, the administration and workers (or trade union) enter into a collective agreement, which provides for some provisions for remuneration.

Tariff scale consists of categories and corresponding tariff coefficients. It can be the same for the entire enterprise or subdivided for certain groups of workers: for workers and employees, for main and auxiliary workers.

Tariff rate of the first category should not be below the subsistence level. The wages of workers depend on qualifications (1 - 8th category) and range from 1 to 3 salaries.

With regard to workers, a more detailed tariff scale can be drawn up, taking into account qualifications, conditions and forms of remuneration.

The difference of this tariff scale is that it gives not only wage ratios, but also hourly wage rates or monthly salaries. A higher bit difference is set for low bits.

The tariff scale should be simple and understandable for workers, as well as stable over a number of years, so as not to create tension in work collective about unexpected pay cuts. The tariff rate of the first category may periodically change with high inflation in the state, which is caused by the need to bring nominal and real wages into line.

Nominal wages expressed as the number of monetary units received by the employee. Real wage characterized by the consumer power of the national currency. The comparison is carried out through the so-called consumer basket, which presents a certain set of food products, services and consumer goods per person of working age. With low inflation and stable macroeconomics, the first class hourly rate as the main element of the tariff system has remained unchanged for several years.

The third element of the tariff system is tariff-qualification guide - is an normative document, on the basis of which the billing of works and workers is carried out, that is, the assignment of each work to the corresponding wage category and the assignment of wage categories to workers. There are two types of tariff-qualification guides: a single one - for workers in cross-cutting professions (electricians, locksmiths, plumbers, etc.) and an industry one - for workers in individual industries.

Assignment to workers of a certain tariff category carried out by a special qualification commission of the enterprise. Working specialties are taught in industry vocational educational institutions and issue an appropriate document of the established form, certifying the specialty and qualifications of the worker. For each profession, the tariff-qualification reference books give a brief description of the work to be performed, as well as a description of what the worker should know. Examples of work that he should be able to perform are given.

The fourth element of the tariff system is regional coefficients to wages, compensating differences in the cost of living in special natural and climatic conditions or ecological conditions.

The tariff system makes it possible to measure specific types of labor, evaluate their quantity and quality, taking into account the complexity and various working conditions.

Tariff wage calculated in accordance with the tariff rate of the first category, the applicable tariff scale, taking into account regional coefficients. Basic salary includes tariff wages and a bonus according to the current situation at the enterprise. In addition, key personnel receive extra salary, consisting of various additional payments (for night work, for teaching students, etc.) provided for in labor law, a general agreement between the government, employers and the trade union, as well as in collective agreement administration of the enterprise and labor collective.

The overall level of remuneration depends on the following main factors:

results of economic and financial activities;

Personnel policy;

The unemployment rate in the region, city, among workers
relevant specialty;

The influence of the trade union, competitors and the state.