AT various organizations different tariff scales can be set, differing, for example, in the number of digits. AT commercial organizations there are no mandatory tariff scales introduced at the legislative level. They can develop their own tariff scale. A private employer has the right to independently set the number of categories in the company's tariff scale, the size of tariffs and coefficients. When developing pay scales, the following should be taken into account: no one should receive a salary below the current minimum size wages (minimum wage), and the maximum wage is not limited. FOR INFORMATION Since 07/01/2016, the minimum wage in Russian Federation set at 7500 rubles. (Article 1 of Federal Law No. 164-FZ of June 2, 2016 “On Amendments to Article 1 of the Federal Law “On the Minimum Wage””).

Nuances and rules for using the tariff scale by category

She shares it like this:

1. Time-based tariff system - the time worked by a person after the fact is taken into account.
2. Piecework tariff system - it takes into account how much the employee produced products (rendered services).

The elements of this system include tariff indicators:

• grid;
• ranks;
• Odds;
• rates;

Tariff scale - a scale that links ranks with coefficients. For example, for state employees, tariffs for 18 categories are applied.

The size of the tariff and earnings is affected by the qualifications and complexity of labor. The rate of the 1st category is considered the basis for calculation. It sets the amount of salary for reporting time.

ETKS - unified tariff qualification and EKS - single directory administration positions created for billing and rank division of personnel.

Tariff scale by category for 2018

• home
• Accounting for settlements with personnel

Important

In practice, this form of payment combines the rules and norms, according to which any position in the organization has a tariff rate (salary). Its value is affected by the severity, complexity, intensity and other working conditions.

Calculation of salary by minimum wage category and category

ETS - unified tariff scale. It acted on the basis of Decree No. 785 of 10/14/1992. Pay grades 1 2 3 4 5 6 7 8 9 Tariff coefficients 1.00 1.36 1.59 1.73 1.82 2.00 2.27 2.54 2.91 continued: Pay grades 10 11 12 13 14 15 16 17 18 Wage coefficients 3.27 3.68 4.18 4.73 5.32 6.00 6.68 7.41 8.23 ​​Each employee, according to the ETS, has his own pay coefficient.

The amount of salary (tariff) of the 1st category must be equal to or exceed the minimum wage (see → table of the minimum wage by years). The maximum size of this indicator is unlimited and depends solely on the finances of the employer. The rates of personnel of the highest ranks are equal to the product of the rate of the I level and the coefficient of skill. Now labor is paid in a new way (NSOT), this is enshrined in Resolution No. 583 of 08/05/2008. The principle of payment to state employees is based on the data of ETKS and EKS, state guarantees, lists of additional payments and incentives.

Tariff wage rate. minimum tariff rate

The tariff rate is a fixed amount of remuneration of an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time (hour, day, month), excluding compensatory, incentive and social payments. The tariff rate of the first category determines the minimum wage for unskilled labor per unit of time.

Attention

Tariff scale - set tariff categories works (professions, positions) determined depending on the complexity of the work and the requirements for the qualifications of employees using tariff coefficients. The tariff scale is a scale of ratios in the remuneration of workers of various qualifications.

What is a tariff rate

When creating your own vehicle, specialists personnel service together with the heads of departments determine:

• the number of qualification levels of each profession and specialty;
• the maximum coefficient for the highest category in each specialty;
• intermediate indicators (they will grow evenly or progressively).

As a result, a table is formed that allows you to rate the work of each worker and employee and assign a fair wage that reflects the value of his knowledge and skills for the company. Tariff coefficients of the unified tariff scale 2018 If it is difficult to create a grid on your own, you can “borrow” samples in industry agreements for the period up to 2018 - documents created by associations of specialized employers and approved by the relevant trade unions.

Tariff system of remuneration in the commercial and public sector

Daily tariff rates are applied when the work has the status of a day job, 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 are subject to constant observance of the normalization of working hours: a stable schedule, fixed 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 Application for accrual of remuneration for performance labor functions- tariff payment system - has a number of advantages over other forms of payment.

What is the tariff scale

The document explains in some detail the level of knowledge and skill that is necessary to perform work of varying complexity. In which case the hourly wage rate of workers is applied At some enterprises, hourly wages have been introduced to pay for the work of employees.

Such a system is most convenient when taking into account the shift nature of work. If the company until recently used a different remuneration system, then the manager is obliged to inform all employees about the changes that have taken place a month before the introduction of the new regime. At hourly rate wages must adhere to the rule of the forty-hour work week. In the event of a reduction in the total number of hours, the norm is fixed by an additional agreement to labor contract and the written consent of the employee. Otherwise, such a change labor regime may give rise to litigation.

Tariff system of remuneration of employees: types, surcharges, calculation examples

Then the initial formula for the 2nd digit will look like: X / 1 × 100 - 100 = 12 X / 1 × 100 = 12 + 100 = 112 X / 1 = 112 / 100 = 1.12 X = 1.12 × 1 = 1.12 - tariff coefficient for the 2nd category. We find the tariff coefficient for the 3rd category in the same way, applying the formula: X / 1.12 × 100 - 100 = 12 X / 1.12 × 100 = 112 X / 1.12 = 1.12 X = 1.12 × 1.12 = 1.25.

Similarly, we determine the tariff coefficients for categories 4–6. The absolute increase in tariff coefficients for each category is found by the formula (1):

• for the 2nd category - 0.12 (1.12 - 1);
• for the 3rd category - 0.13 (1.25 - 1.12).

In the same way, we calculate the absolute increase in tariff coefficients for the remaining categories (4–6). Table 3

Minimum wage scale

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. For this, the corresponding annual indicator production calendar divide by 12 (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 the tariff rate and the salary These two concepts are in many ways similar, since both of them reflect the monetary value of labor remuneration.

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. Tariff scale - a tool for differentiation 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 the scope of application of unified tariff scales has significantly expanded in recent years, the traditional model of organizing wages based on a differentiated approach has become 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 set 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 remuneration of workers, then the number of categories in it is set in accordance with the All-Russian Classifier of Workers' Occupations and the current ETKS of works 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);

Tsp - time of special professional 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 of workers performing the most simple work, is 4000 rubles, and for those performing the most difficult - 8000 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 sizes of the average absolute (CAv) and relative (COv) increase in tariff coefficients directly depend 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. Yes, there is a shortage of workers. highly qualified 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 set 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 wage rate (the rate of the 1st category) is established by the collective agreement of the organization or, in its absence, by 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

The Labor Code of the 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 established at an increased rate in comparison with the tariff rates (salaries) established for work with normal working conditions. This increase in wages 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.

Unified tariff scale

More than 15 million people are employed in the public sector sectors. At the same time, the bulk of the workers are employed in education.

Despite the growth in wages, the level of wages in public sector remains extremely low. The size of the rate of the first category of the Unified Tariff Scale in 2003 amounted to 23% of the subsistence minimum for the able-bodied population, and the average wage was 2,700 rubles and exceeded the subsistence minimum only 1.32 times. There is also an unfavorable relationship between salary workers in the public sector and industry, which decreased from 70-80% in the pre-reform period to 48% in 2000-2001. In 2002, this ratio improved and amounted to 55-60% in 2003, due to the increase in December 2001 of tariff rates and salaries of public sector employees by an average of 1.89 times.

The main reason for this situation in the remuneration of public sector employees is primarily due to economic factors, disadvantage financial resources allocated for wages. At the same time, significant differences in the dynamics of wages in industries and the public sector indicate that approaches to the organization of wages in the public sector need to be improved.

Until 2008, the organization of remuneration for institutions financed from the budgets of various levels was regulated on the basis of the Unified Tariff Scale (UTS). The remuneration of employees of these organizations is regulated by the Federal Law "On streamlining the remuneration of employees of organizations in the public sector" and the Federal Law "On the tariff rate (salary) of the first category of the Unified tariff scale for remuneration of employees of organizations in the public sector" and was carried out in accordance with the Unified tariff scale ( ETS). The unified tariff scale for remuneration of employees in the public sector was introduced in 1992 to reduce the laboriousness of recalculating wages in the face of inflation (Table 1).

Table 1 - Unified tariff scale

The unified tariff scale for remuneration of employees of public sector organizations (UTS) was introduced by Decree of the President of the Russian Federation of August 19, 1992 No. 895. Thus, its duration is more than 12 years.

The unified tariff scale is a convenient and understandable wage system for public sector employees. It consists of 18 categories, in which, depending on the complexity of the work and the qualifications of the employee, the positions of employees of public sector sectors are “located” (from a janitor to the head of an organization).

In an unstable economy with high inflation, the Unified Tariff Scale provided a mechanism for maintaining the ratio of wage levels in various industries, making coordinated decisions to increase wages in the entire public sector simultaneously and equally through the mechanism of indexing the tariff rate of the 1st category of the UTS and establishing inter-digit coefficients.

In addition, the Unified Tariff Schedule was an element in the formation of interbudgetary relations; on its basis, the sizes of financial assistance from the federal budget to the constituent entities of the Russian Federation to pay employees budget organizations.

During the period of its existence, the Unified Tariff Schedule has undergone more than one change. They mainly concerned the revision of the tariff rate of the 1st category, the relationship between the first and last categories, and the revision of the attribution of posts to categories.

The ratio between the first and last digits was the most important issues in the application of the Unified Tariff Scale, and measures to change it were carried out repeatedly. Initially, the ratio between the 1st and 18th categories of the Unified Tariff Scale was set as 1:10.07, then during the existence of the UTS, due to a shortage of financial resources, it was reduced to 1:7.5 and 1:8.3 , however, under pressure from trade unions, it returned to its original value.

The value of the minimum tariff rate (salary) for employees of organizations in the public sector in the Russian Federation is included in the system of basic state guarantees for the remuneration of employees and is established by federal law. The Decree of the Government of the Russian Federation approves tariff rates for all categories of the Unified Tariff Schedule. Inter-category coefficients must be agreed with representatives of all-Russian associations of employers and trade unions. The ratio between the extreme categories of the ETS, in accordance with the current federal law, cannot be lower than 1: 4.5. After acceptance federal law on the size of the tariff rate of the first category of the Unified Tariff Schedule, the constituent entities of the Russian Federation accept their regulations on the amount of wages of employees of public sector organizations.

The salaries of employees of all categories of the UTS are established by multiplying the salary of the first category by the corresponding tariff coefficient. Therefore, it was interesting to find out what kind of analytical relationship between the discharge and the tariff coefficient was used by the developers of the UTS. Graph-analytical methods for studying the initial data showed that they were taken arbitrarily and it is impossible to describe them with some simple model.

Indeed, how can one explain the fact that at first the difference between the tariff coefficients of the ETS scale, adopted in 1992, increases (0.3; 0.39), then decreases (0.22) and then starts to increase again (0.25; 0.28; 0.32, etc. )?

The ETC scale, adopted in 1999, was also not without flaws, which become visible if we graphically depict the relationship between the first six digits and tariff coefficients. Graphs constructed from points corresponding to the values ​​of the 1992 and 1999 ETC scales have inflection points, although they should have been only concave upwards.

This obvious mistake by the developers of the 1999 ETS scale was corrected by the Government of the Russian Federation in 2000 by making a decision to increase the tariff rates (salaries) of the first to sixth grades of the Unified Tariff Scale for the remuneration of employees of public sector organizations. Tariff rates (salaries) of the Unified tariff scale for remuneration of employees of public sector organizations were increased from January 1, 2001: by 68 rubles. - tariff rate (salary) of the first category; for 30.5 rubles. - tariff rate of the second category; for 10 rubles. - tariff rate of the third category. From July 1, 2001: for 168 rubles. - tariff rate (salary) of the first category; for 130.5 rubles. - tariff rate of the second category; for 96.9 rubles. - tariff rate of the third category; for 77.9 rubles. - tariff rate of the fourth category; for 54.9 rubles. - the tariff rate of the fifth category; for 27.9 rubles. - tariff rate of the sixth category.

After that, from December 1, 2001, the ETS scale was introduced, which was valid (with slight rounding) until May 1, 2006. This scale is devoid of the shortcomings present in the ETS scales of 1992 and 1999, therefore, for its approximation with a calculation error not exceeding 3% was enough square parabola y = 0.005774x2 + 0.0963519x + 0.8898039

The latest change in the ETS scale (Decree of the Government of the Russian Federation of April 29, 2006 No. 256), effective from May 1, 2006, from a mathematical point of view, does not withstand any criticism. It cannot be described by a smooth curve, because in the vicinity of the fourth and seventeenth grades, its sharp change is manifested, which can only be explained by the unwillingness to reasonably increase the wages of public sector employees with ETC grades from 4 to 17.

At the same time, the whole logic of a real increase in wages was violated. Real Interest its increase among workers in these categories was set randomly without any justification and ranged from 14.9% to 15.85% (Table 2). The maximum salary increase of 37.5% affected only those working in the first and last categories. That is, the most socially unprotected in our country, along with unskilled personnel, are the heads of budgetary organizations who are assigned the eighteenth category of the ETS.

Table 2 - Changing the ETS scale

A more thoughtful policy in this direction is being pursued by the Government of Moscow, which, by its Decree of April 18, 2006 No. 260-PP On the increase in tariff rates (salaries) of the Unified tariff scale for remuneration public institutions The city of Moscow introduced the first-class rate of 2,200 rubles, while retaining the UTC scale that was in effect until May 1, 2006.

The value of the tariff rate of the first category of the Unified tariff scale in different periods was different relative to the value of the minimum wage (Table 3). With acceptance Labor Code Russian Federation, it cannot be lower than the minimum wage in the Russian Federation.

Table 3 - Dependence of the tariff rate on the value of the minimum wage

Since the introduction of the ETS in 1992, there have been significant changes in economic development and the financial sector.

Significant territorial differences in the cost of living of the population necessitate different levels of wages in the regions of the country. The unified tariff rates and salaries of the UTS, established at the federal level for all territories, do not fully take into account the differentiation of the cost of living levels in the regions of the Russian Federation.

Among the main disadvantages of the Unified Tariff Scale are:

· low level of the tariff rate of the 1st category (over the period of existence of the UTS - sometimes even lower than the minimum wage). This is due to the fact that to ensure an increase in the tariff rate of the first category, even by 10-20%, significant financial costs are required for budgets of all levels, since it is necessary to increase tariff rates (salaries) for all other categories in the same amounts;

· the insufficiency of 18 categories to reflect the differentiation of conditions and levels of remuneration in all sectors of the public sector;

Insufficient consideration of industry specifics in remuneration. Basically, industry specifics are reflected through a system of additional payments and allowances.

The tariff coefficient shows that the remuneration of two employees performing work in the same specialty (profession) at the same enterprise can vary significantly. And the reason for this is the different skill levels of workers and the complexity of the work they perform. Depending on the qualifications and complexity, employees are assigned categories and tariff coefficients are set (hereinafter in the article - TC).

Let's give some examples.

1st, the lowest, is assigned to such workers as a watch glass cleaner, a bath service worker, a stoker, a nanny, and others;

adjusters of various equipment (technological, printing, testing, etc.) “reach out” to the 8th.

A list of all professions and categories is given in All-Russian classifier professions of workers, positions of employees. In addition, starting from July 1, 2016, when determining qualifications, they refer to. They use the concept of "level of qualification" (from 1st to 8th).

How to calculate the discharge rate coefficient

The Soviet Union had a unified tariff scale, in which minimum rates were set (the lowest qualification category for a specific profession) and TC. The higher the qualification of the worker, the labor intensity of the work, the greater the TC, by which the minimum rate is multiplied.

Today, the state also regulates the Labor Code only in relation to state employees (the basic document is the so-called New wage system, as well as industry agreements). The rest of the enterprises can create grids and calculate the TC on their own. To do this, you need to define:

how many categories of one profession (specialty) you will enter;

what is the planned gap between the lowest and highest levels of qualification;

how the TC will increase - evenly (1; 1.2; 1.4; 1.6 ...) or progressively (1; 1.2; 1.5; 1.9 ...).

To calculate the coefficient with a uniform increase, we use the formula:

(max. coefficient - min. coefficient) / (number of digits - 1)

It was decided to introduce 5 digits for turners: from the 2nd to the 6th. The gap in the shopping mall is 2 (the lowest is coefficient 1, the highest is coefficient 2).

Solution: (2 - 1) / (5 - 1) = 0.25.

So, the TC for the discharges will be:

Medium TC

Sometimes organizations have such a system of remuneration when the work of workers in one workshop or team is paid according to. In this case, you will need to calculate the average tariff coefficient, the formula is quite difficult, but let's try to figure it out without frightening mathematical symbols. The calculation should be built in this way:

Multiply the number of employees with the minimum rank by the minimum TC.

Repeat the operation for each subsequent skill level.

Add the resulting values.

Divide the amount by the number of employees.

Everything will look even easier with an example.

An example of calculating the average tariff coefficient

To solve it, it will be necessary to establish how many workers work at what skill level.

Let us assume (to simplify calculations) that according to the 2nd cut. 2 people work, on the 3rd - 3, on the 4th - 4, on the 5th - 5, on the 6th - 6 (in total in the brigade - 20 workers).

2 people (2nd category) * 1 (TC 2nd category) = 2

3 * 1,25 = 3,75; 4 * 1,5 = 6; 5 * 1,75 = 8,75; 5 * 2 = 12.

2 + 3,75 + 6 + 8,75 + 12 = 32,5.

32.5 / 20 (number of employees) = 1.63. We received the average TK of the brigade.

1. Unified tariff scale for remuneration of public sector employees

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

Unified tariff scale:

on industry-wide positions employees
(Appendix 2 to the Decree of the Government of the Russian Federation
dated October 14, 1992 785):

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

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on wages of employees of federal state institutions.

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

Tariff scale by categories for 2017-2018

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

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

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

In the period from September 1, 2007 to December 31, 2008 for employees of federal budget institutions and civilian personnel of military units whose wages are paid on the basis of the UTS, new wage systems will be introduced in accordance with Decree of the Government of the Russian Federation of September 22, 2007 No. 605 “On the introduction of new wage systems for employees of federal budgetary institutions and civilian personnel of military units whose work is carried out on the basis of the Unified tariff scale for the remuneration of employees of federal state institutions.

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

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

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

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

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

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

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

The choice of forms of remuneration

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

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

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

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

Tariff wage system

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

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

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

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

Daily and monthly rates are calculated:

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

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

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

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

Annual fund of working hours for 2006 at 40-hour working week(1980 hours).

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

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

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

60606 rub. * 180 hours = RUB 10,909.08

Time-bonus system:

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

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

Accrued to the employee:

RFP - 10 thousand rubles.

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

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

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

Premium 7500 * 25% = 1,875 rubles.

Monthly salary: 7500 + 1875 = 9375.

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

ZP: 10000: 20 days * 15 days = 7500

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

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

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

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

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

Unified tariff scale

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

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

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

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

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

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

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

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

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

If an employee performs different types works:

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

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

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

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

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

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

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

Tariff scale and categories to it

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

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