Fresh remuneration systems in budgetary organizations
Originally United tariff schedule consisted of 18 digits, it contained coefficients from 1 to 10.7. In order to calculate the tariff rate, for example, for the 5th category, it was necessary to multiply the rate of the 1st category by the coefficient of the 5th category. The only question was what rate to apply for the 1st category. And it was decided properly: it was accepted by the Government of the Russian Federation.
Tariffication refers to the process of correlating the type of labor and the tariff category. The employer has the opportunity to use for this purpose the reference books described above, or draw up qualification requirements that meet the specifics of the company’s work.
The directory has 2 sections:
The minimum wage may be increased in the second half of the year current year It is proposed to increase the amount of the employer's financial liability for delayed pay. The statute of limitations in cases of wage collection has every chance of increasing
Tariff schedule is often used to differentiate the salaries of employees whose work varies in complexity, and the employees themselves have different skills and experience. We will tell you in our article how the tariff schedule is created and what impact it has on the employee’s final salary.
Note! Naturally, higher wages are established for more complex work that requires specific knowledge and skills. In order not to set separate amounts for each group of positions, tariff coefficients are used. With their help, the salary agreed upon for positions of the 1st category is mechanically increased by the established coefficient for the 2nd, 3rd, etc. categories.
Recently, along with the term “tariff system”, another term has been used – “grading system”. This is a special analogue that has managed to establish itself abroad. Grading, like the tariff system, involves building a hierarchical structure of positions depending on their difficulty. Although there are differences: grading involves the use of more criteria, such as independence, communication skills, cost of error, etc.
Usage tariff schedule simplifies the process of establishing salaries for employees in an organization. Uniform, transparent aspects of assessing the complexity of the work performed by any employee are applied, and their relationship with the level of earnings is established. Why tariff schedule allows you to increase your salary not only as the importance of the position held by the employee grows, but also as the level of his qualifications increases.
From the end of 1992 to December 1, 2008, a Unified tariff schedule, according to which the salaries of public sector employees were calculated. The main issues were resolved in the order of the Government of the Russian Federation “On differentiation in the levels of remuneration of public sector employees on the basis of the Single tariff schedule" dated October 14, 1992 No. 785. This act approved the UTS itself, and also recognized it as mandatory for use in all budgetary institutions.
In every organization, at the local level, it is recorded what kind of remuneration system it uses. If this is a tariff system, the criteria for the use of which in 2015-2016 are regulated by the current generally accepted standards of the Labor Code of the Russian Federation, then in a local regulatory act, for example, a regulation on wages or a collective agreement, all elements of this system and the principles of their use are prescribed. So, the employer must describe tariff schedule, which will be used when calculating pay to employees.
Classification of management employees
Now the size of the salary and rate is specified by the head of the institution itself, for which he is obliged to take into account the complexity of the work performed and the degree of qualification of the employee. And the salary of the boss himself directly depends on the average earnings of the institution’s employees. This relationship should help to correctly distribute the wage fund among all employees, without bias towards the management team.
Classification of simple working professions
- requirements that must be applied to the employee’s level of knowledge and skills within the qualifications;
The tariff and qualification characteristics of each type of work contain 2 sections:
The qualification trait for each position consists of 3 parts:
These qualification properties and division of positions can be applied when establishing remuneration and forming tariff schedule. For this purpose, the remuneration system must be strengthened at the local level using the components of the directory.
- fix the tariff rules.
- in the 2nd - in research, design, and design areas.
Unified tariff schedule for public sector employees
From time to time, issues of the reference book are updated, but there are still many types of work left, the standards for which were developed back in the USSR.
Tariffing in private companies
Since December 1, 2008, United tariff schedule was replaced by a different method of tariffication of salaries of public sector employees. This happened after the Decree of the Government of the Russian Federation “On the entry into force of new remuneration systems for employees of federal budgetary, autonomous and government institutions” dated 05.08.2008 No. 583 came into force.
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ORDER of the State Construction Committee of the Russian Federation dated 03/31/99 81 ON THE APPROVAL OF METHODOLOGICAL RECOMMENDATIONS FOR ORGANIZING THE REMUNERATION OF WORKERS... Relevant in 2018
2. Tariff system for organizing wages
| Difficulty factor number | An approximate description of the degree of complexity of a factor | Degree of factor complexity | Number of points |
| 1 | 2 | 3 | 4 |
| 1 | Reception, accounting, issue and storage operations Money and securities. Knowledge required certain rules calculation and control | 2 | 336 |
| 2 | Varied simple work using machines and devices that facilitate the preparation, execution, transfer and processing of documents in a highly specialized field of activity | Number of points | |
| 1 | 2 | 3 | 4 |
| 1 | Reception, processing, reproduction, storage and issuance of documents, control over their execution, typewriting work, housekeeping services | 1 | 168 |
| 2 | A variety of simple work using machines and apparatus, transmission and processing of documents within a highly specialized field of activity | 2 | 210 |
| 3 | Carrying out work related to to a narrow circle issues of the corresponding function on a departmental scale | 2 | 350 |
| 4 | - | - | - |
| 5 | Work related to the reception, storage and issuance of documents constituting state, commercial and official secrets | 1 | 120 |
| Total: | 848 | ||
2.4.7. Thus, calculating the complexity of work in points for each position makes it possible to quantify the work of each of the managers, specialists and employees at the enterprise.
For more rational distribution between performers of work, both existing traditionally and new ones emerging as a result of scientific and technological progress, it is necessary to analyze the current (at the enterprise) distribution of functions, and, if it is not rational enough, the complexity should be adjusted in each specific case individual species work and distribute them taking into account newly emerging functions.
2.4.8. After establishing quantification complexity of work, taking into account qualitative differences In the content of work for each position of a manager, specialist and employee, the following task is solved - determining the size of the official salary.
The ratio of the total score for each position is the basis for establishing the ratio of wages for positions.
So, for example, the assessment of the complexity of work for the position “repair engineer” is 1785 points, and for the position “planning economist” - 1953 points, then official salaries are correlated as 1.0 to 1.09. It is recommended that for a position with a minimum score, the salary should be assumed to be conditionally equal to one.
In the future, this will be the minimum (basic) level of official salary at the enterprise, in relation to which the official salaries of employees are established based on an assessment of the complexity of work.
A quantitative assessment of the complexity of work for each position of a manager, specialist and employee based on a set of complexity factors makes it possible to determine with a sufficient degree of accuracy the size of official salaries for the purpose of more justified differentiation in remuneration; avoid equalization and link the complexity of work to the level of payment.
Tariffing of work and workers allows you to establish the complexity (category) of the work and the level of qualifications of the worker. But the tariff instruments - ETKS and EKS - do not establish any quantitative relationships in remuneration for labor of varying complexity. This function is performed by another element of the tariff system - the tariff schedule.
Tariff schedule– qualification (tariff) scale ranks and corresponding tariff coefficients, which determines the ratio of wages (rates) depending on its complexity. The tariff schedule is a tool for differentiating wages depending on the complexity of the work and the qualifications of the employee.
Table 10.4
Tariff schedule (conditional example)
Tariff coefficient – indicator of the relative (in relation to simple labor, 1st category labor) level of wages. It shows how many times the wages of this category are higher than the wages of the 1st category.
Tariff schedules are characterized by:
The number of tariff categories;
Range – the ratio of tariff coefficients of the extreme (lowest and highest) tariff categories;
The nature of the increase in tariff coefficients.
Table 10.4 shows an example of a six-bit tariff schedule with a range of 1:2 and a progressive absolute and relative increase in tariff coefficients.
Absolute increase (Ab) shows how many points (or percentage points) the tariff coefficient of each subsequent category is greater 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 = Kt n - Kt n -1 .
So, for example, in the above tariff schedule, 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 category is greater than the previous one and is calculated using 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 tariff coefficients of the tariff schedule
| Grid options | Grid Options | Qualification categories | The nature of the increase in Kt | |||||
| CT | 1,0 | 1,10 | 1,25 | 1,45 | 1,70 | 2,0 | ||
| Av | - | Progressive | ||||||
| Ov, % | - | 13,6 | 16,0 | 17,2 | 17,6 | Progressive | ||
| CT | 1,0 | 1,20 | 1,40 | 1,60 | 1,80 | 2,0 | ||
| Av | - | Uniform | ||||||
| Ov, % | - | 16,7 | 14,3 | 12,5 | 11,1 | Regressive | ||
| CT | 1,0 | 1,30 | 1,55 | 1.75 | 1,90 | 2,0 | ||
| Av | - | Regressive | ||||||
| Ov, % | - | 19,2 | 12,9 | 8,6 | 5,3 | Regressive | ||
| CT | 1,0 | 1,15 | 1,32 | 1,52 | 1,74 | 2,0 | ||
| Av | - | Progressive | ||||||
| Ov, % | - | Uniform | ||||||
| CT | 1,0 | 1,10 | 1,30 | 1,60 | 1,84 | 2,0 | ||
| Av | - | Combined | ||||||
| Ov, % | - | 18,2 | 23,1 | 8,7 | Combined |
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 with uniform, progressive (increasing) regressive (fading) and combined (in a certain part of the tariff schedule increasing, and in the rest - decreasing) increase in tariff coefficients. At the same time, the nature of the absolute and relative increase in tariff coefficients of the same grid may not coincide (see Table 10.5).
The procedure for constructing intra-production tariff schedules includes several stages.
1. Deciding on which categories of personnel will use the tariff scale.
First of all, the question must be resolved whether a unified tariff schedule (UTS) will be developed, on the basis of which wages for all categories of workers (workers, employees, specialists, managers) will be organized, or whether a differentiated system will be created: tariff schedules for wages workers and salary schemes for managers, specialists and employees. Although in last years The scope of application of uniform wage scales has expanded significantly, and the traditional model of organizing remuneration, based on a differentiated approach, is becoming more widespread.
The latter involves the development of tariff conditions for remuneration of managers, specialists and employees in the form of official salary schemes. Official salary - this is the monthly amount of remuneration of an employee, depending on the position held and qualifications. Salary Scheme is a grouping of positions by pay level, consisting of a list of positions and monthly salaries for each of them. In order to more fully take into account the business qualities, experience and qualifications of employees, a salary range is usually provided for each position, i.e. minimum and maximum salary with a difference of 10-30%. For managers, official salaries are set differentially depending on the category (salary group) of the unit they manage. For specialists, salaries within positions are differentiated by qualification categories.
2. Establishing the number of digits.
The number of ranks of the tariff schedule 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 schedule for remuneration of workers is developed, then the number of categories in it is established in accordance with All-Russian classifier workers' professions and current ETKS works and workers' professions and, as a rule, does not exceed 6-8. If a unified tariff schedule is developed, then the number of categories in it can reach 18-24.
3. Define the grid range.
Establishing 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 wage scale, the smaller the difference in wages for workers of related categories, the less their interest in improving their skills and performing work of higher complexity. Experts do not recommend using tariff schedules 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 value of the tariff scale range (D) can be used preparation time method , which is based on a comparison of the time (in years) required to train a worker of the highest and lowest qualifications:
where Vkv is the time of training of a highly qualified worker (years);
Vnkv – training time for an unskilled worker (years);
During – during general education training (years);
Sun – special time vocational training(years);
Vpr – time practical work by specialty (years).
The range of the grid can also be determined taking into account the current level of basic (without bonuses, additional payments and allowances) wages for the simplest and complex work In the organisation. So, if the average monthly basic wage for workers performing the simplest work, it is 4,000 rubles, and for those performing the most complex work, it is 8,000 rubles; the range can be approximately taken as 1:2 (4000:8000).
4. Determination of the average absolute and relative increase in tariff coefficients.
The size of the average absolute (CAv) and relative (SOv) increase in tariff coefficients directly depends on the size of the range (D) and the number of digits (n) of the projected tariff schedule and are calculated using the formulas:
AND 
.
For a six-digit tariff scale with range 2 (the tariff coefficient of the first category is always equal to 1) 
or 20 points, a.
5. Selecting the nature of the increase and determining the value of the tariff coefficient for each category.
The choice of option for constructing a tariff schedule can be influenced by various factors: the qualification structure of employees, the financial capabilities of the organization, its provision of personnel with the required qualifications, the need to stimulate the growth of workers’ qualifications, etc. Thus, a shortage of highly qualified workers may serve as a basis for choosing a tariff schedule with a progressive increase in coefficients; the desire to provide a certain guaranteed level of wages for lower-ranking workers with limited financial capabilities can lead to the choice of a tariff schedule with a regressive increase in coefficients.
Taking into account the various factors, it should, however, be borne in mind that the most effective are networks with a progressive increase in tariff coefficients. They more accurately reflect the degree of change in labor costs for acquiring more high level qualifications, better stimulate advanced training and are more economical - with the same qualification structure of workers, such networks require less expenditure on the wage fund than networks with a uniform or regressive increase in tariff coefficients. This is clearly visible in the graph (Fig. 10.3). With the same qualification structure
Rice. 10.3. Dependence of the wage fund size
on the nature of the increase in tariff coefficients of the tariff schedule
workers in the case of using a tariff schedule with a regressive increase in tariff coefficients, the value of the wage fund (WF) can be represented by the area of the “triangle” limited by the dotted line. In the case of using a tariff grid with a uniform increase in tariff coefficients - an area limited by a dotted line. When using a grid with a progressive increase in tariff coefficients, the value of the payroll will correspond to the area bounded by a solid line.
Tariff rates
By determining quantitative relationships in remuneration for labor of varying complexity and workers of different qualifications, tariff schedules do not establish absolute amounts of remuneration. This function is performed by tariff rates.
Tariff rate- this is the absolute amount of remuneration of an employee per unit of time, expressed in monetary form, provided that he fulfills the established norm of work of a certain complexity. Depending on the system of standardization, accounting and labor planning adopted in the organization, different units of working time can be used - hour, day, month. In accordance with these they distinguish hourly, daily and monthly tariff rates.
Widest practical use have hourly tariff rates, since they are often the basis for calculating various additional payments to wages. The daily rate in this case is calculated by multiplying the hourly rate by the number of hours in a work shift, the monthly rate by the average annual number of working hours in a month. In cases where daily or monthly tariff rates are established as base rates, the hourly tariff rate can be determined by dividing the daily rate by the number of working hours in a working day (shift) or the monthly rate by the average annual number of working hours in a month.
The minimum wage rate (1st category rate) 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, its goals and objectives social policy, conditions of industry, regional and territorial tariff agreements, prices prevailing in the labor market work force. In any case, the minimum wage rate must ensure that the employee of the lowest grade employed in normal conditions labor and working with normal intensity, subject to the fulfillment of labor standards and working out the full monthly standard of time, tariff earnings not lower than those established by the government minimum size wages (minimum wage) in Russian Federation.
The minimum tariff rate of the 1st category in industries financed from budgets of various levels is established by the Government of the Russian Federation at a level not lower than the state-guaranteed minimum wage.
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):
ST i =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 a tool for wage differentiation, both taking into account the circumstances provided for labor legislation, and in accordance with the prevailing industrial practice. The main factors of such differentiation may be the conditions and intensity of labor, forms of payment, the importance of individual professions or types of work (Fig. 10.4).
Rice. 10.4. Main directions of intra-production differentiation of tariff rates
Labor Code of the Russian Federation (Articles 146 and 147) stipulate that wages for workers engaged in heavy work, work with harmful, dangerous and other special conditions labor, is set at an increased rate compared to the tariff rates (salaries) established for work with normal working conditions. This increase in the amount of payment can be carried out through additional payments and allowances, a system of increasing coefficients, the establishment of differentiated tariff rates of the first category for work with different conditions labor. Similarly, with the help of tariff rates, remuneration for work of varying intensity, significance and responsibility is differentiated.
So on many industrial enterprises various tariff rates of the 1st category are established to pay for work in normal working conditions, difficult, harmful and especially difficult and especially hazardous work, work carried out in a free or regulated rhythm, paid time-based or piecework, etc. As a result, it is created the whole system tariff rates of the first category (the so-called “tariff vertical”), promoting more complete differentiation of wages.
Often, enterprises use a tariff system of remuneration. It could be like government agencies and private companies. But the nuances in using this system will differ significantly for them.
What is the tariff schedule and where is it used?
One way to calculate wages is to use a tariff system. It is governed by rules that have been developed government agencies or specialists within the enterprise. But in the latter case, they must comply with government regulations, as well as rules on the minimum wage for employees at the enterprise.
Each organization decides independently which remuneration system it uses. During 2016-2017, the Labor Code of the Russian Federation established the standards by which the tariff system should be implemented. The organization must make notes about this in the collective agreement or in the regulations on wages. These local regulations must spell out all the rules and principles for using the tariff system. The management of the enterprise must also prepare a tariff schedule according to which salaries will be calculated to employees.
The tariff schedule is to some extent tied to tariff categories. Since all positions that exist in an enterprise can be classified into a certain category, each category has its own separate wage rate. Most often, the first category goes to those workers who have the lowest qualifications, and so on. If the complexity of the work performed by an employee increases, then his tariff category also increases.
It follows from this that more complex and responsible work earns higher wages. In order not to use for every separate group positions have different amounts, tariff coefficients are applied. They make it possible to immediately raise the salary for the 1st category to the level of the second or third category.
This is how a tariff schedule is formed, where each category is assigned a certain coefficient. The use of a tariff system at enterprises is far from uncommon, but the tariff schedule at each of them can differ significantly. Private companies often develop their own tariff schedules, taking into account the specifics of the work. Here, not only the amount of the salary may differ, but even the number of tariff categories, because it is developed by personnel officers independently.
Budgetary enterprises cannot afford this, because they are subject to government regulations, and all control of the work process is carried out by government agencies. Therefore, state enterprises apply a Unified Tariff Schedule, which was approved by higher authorities.
Until the end of 2008, a Unified Tariff Schedule was in effect on the territory of the Russian Federation. It was on the basis of the data set out in it that wages for public sector employees were calculated.
But since 2016, significant changes have occurred in the tariff system of remuneration, which has also changed the calculation of salaries for public sector employees. Now, instead of the concept of tariff category, “qualified levels” or “qualified groups” are used. Incentives and compensation payments have also been introduced into the system.
The size of the salary itself and the rates for it are now set by the head of the organization or enterprise himself. To do this, he must take into account the characteristics of the work, its complexity, the employee’s capabilities and level of qualifications. There is some relationship between wages employees and the salary that the manager receives. The higher the average salary of workers, the more money will be calculated for the work of the manager. This should allow the enterprise’s wage fund to be distributed evenly among all employees, and not give an advantage to management.
There is no mandatory tariff schedule for private companies. They can also use a tariff payment system, but they can create the tariff schedule themselves. They are also not obliged to adhere to the tariff rules established by the Government. Also, employees of such a company can independently decide how many tariff categories they will have. This allows managers to realistically assess the specifics of employees’ work and set requirements for their work.
Discharges to the tariff schedule
The tariff rate for category 1 is set every year at the government level and cannot be lower than the minimum wage. If the latter was increased at some point, then the Government decides to increase the tariff rate for this category.
Each category has its own tariff coefficient, which shows how many times the salaries of the second and other categories are greater than those of the first. One can observe an increase in this coefficient from 1 to 4.5 along with an increase in the number of tariff categories.
Tariff categories show how difficult the work of a particular employee is. This data can be taken from tariff and qualification reference books, which specify the requirements for the employee, his skills, titles or abilities. Also, wages are very dependent on working conditions. Their difficulty is compensated by various kinds of additional payments or compensations.
Working professions are charged according to eight categories (from 1 to 8). But this does not mean that qualified workers cannot receive Furthermore minimum, which sets the eighth digit. The government allows enterprise managers to increase wages for such employees to 10 or 11 categories of the Unified Tariff Schedule (UTS). And if the profession is considered very important (for example, work in a medical institution), then the rate can be increased to 11-12 categories.
If over the years of work an employee’s qualifications have increased significantly, then his tariff rate should also increase. Public sector employees improve their skills through certification. To carry out this procedure, the norms of the Basic Regulations on the Certification Procedure are used. This document is used only for budgetary organizations or enterprises and is optional for private companies.
There are 18 tariff categories in total. The last, highest, category is received by highly qualified employees, often heads of enterprises.
The ranks in the tariff schedule are divided according to the industries in which employees work. For example:
- education;
- forestry;
- Agriculture;
- healthcare, etc.
- industries are also divided into types of professions and so on.
Algorithm for assigning a new rank
The Law on the Certification of Public Sector Employees provides for writing a character reference for an employee. Such a document must be prepared by the employee’s immediate management no later than two weeks before the certification itself. Such an assessment should include the following data:
- suitability of the employee for the position held;
- compliance of the employee with the job category;
- competence;
- attitude towards the work performed;
- indicators labor activity;
- indicators of labor activity results for the previous reporting period.
The employee must be familiarized with this document no later than a couple of weeks before the certification.
The certification commission includes:
- head of the enterprise;
- head of the department;
- highly qualified specialists;
- trade union representatives.
Members of the certification commission must listen to the employee being certified and the head of the department in which he works.
If the person being certified is the head of an organization or enterprise, then his certification takes place in commissions that consist of representatives of higher authorities. Employee performance is assessed through open voting. The decision is made by a majority vote. In accordance with this decision, the head of the organization receives a month to transfer the employee to the appropriate pay grade. All certification results are entered into work book employee, where the tariff category according to the Unified Tariff Schedule is indicated.
Remuneration systems such as tariffs must be included in the collective wage agreement, or other agreements that contain labor legislation.
In contact with
1 . Tariff rate - it is expressed in monetary terms sizeremuneration of an employee for performing work dutiescertain qualifications per unit of time.
Tariff rates are set at enterprises depending on .
From complexity, intensity; working conditions and its importance in the form fixed quantities The wage rate of workers is determined by the tariff rate (for time workers - when determining the amount of payment for the time worked; for piece workers - when determining piece rates).
Tariff rate of the first category is the initial value for the formation of tariff wages and represents the level minimum wage the simplest work. It cannot be lower than the minimum wage established by law. Tariff rates of the second and subsequent categories are calculated by multiplying the tariff rate of category I by the corresponding tariff coefficient -
2. There are three types of tariff rates depending on the unit time :
sentinels tariff rates - used for work for which they are established time standards;
daytime tariff rates - applied to work for which rationing is carried out according to production standards;
period tariff rates or salaries - apply for temporary workers, serving the main production. Hourly rates are of particular importance in the organization of wages. rates, since in accordance with the Labor Code of the Russian Federation, the establishment of some additional payments to the basic salary is made on their basis (additional payment for overtime work, for night work And etc.).
3. Factors influencing tariff rates : \ financial condition enterprises;
The effectiveness of collective bargaining regulation wages at the federal, regional, sectoral, local levels;
working conditions, reflecting the influence of a combination of factors in the working environment on human performance. Increased wages for labor in difficult, harmful, especially difficult and especially harmful conditions are established by increasing tariff rates and through the introduction of additional payments to the tariff wage;
labor intensity. Many enterprises practice differentiation in wages depending on the form of remuneration (tariff rates for piece workers are higher than those for time workers).
Question 49. Tariff schedules
The concept of a tariff schedule
Tariff scale parameters
Types and principles of constructing tariff schedules
1 . Tariff schedule - This set of tariff categories of work(professions, positions), determined depending on the complexity of the work and the qualification characteristics of workers using tariff coefficients. Tariff schedules are an integral part of the organization of wages at an enterprise.
Tariff coefficients show how many times the tariff rates of the second and subsequent categories are higher than the rates of the first category, while the tariff coefficient of the first category is always equal to unit.
Tariff categories characterize one or another level difficultlabor or qualifications of workers. The first category is assigned to workers who have lowest level of qualification, performing the simplest jobs. The last category is paid to employees highest level of qualifications, performing the most complex work.
2. Parameterwithin the tariff schedules are :
number of tariff categories;
tariff coefficients;
range of the tariff scale, i.e. the ratio of tariff coefficients of the first and last digits of the grid;
absolute increase in tariff coefficients - shows the difference between tariff coefficients of adjacent categories of the grid;
relative increase in tariff coefficients - reflects, on what percentage does an employee’s salary increase when moving from rank to rank?
3. In current pricing practice, for most jobs and professions of workers, six-digit range (light industry, food industry, building materials industry, etc.). Workers employed in oil and gas production, in the rolling and pipe production of ferrous metallurgy, in the repair of equipment of power plants and networks are charged based on from seven categories. The smallest proportion of workers is employed in industries that are characterized by the highest complexity of labor, corresponding eighth category (fitting and assembly, welding work, production of folk arts and crafts, blast furnace and steelmaking, etc.).
An example of a six-bit grid is presented in table 5.
Table 5
Six-digit tariff scale
|
Tariff categories | ||||||
|
Tariff coefficients |
Depending on the nature of the change in tariff coefficients com from category to category there are several types of tariffs grids
tariff schedules with uniform increase tariff coefficients;
tariff schedules with increasing progression tariff coefficients;
tariff schedules with decreasing progression tariff coefficients;
Tariff schedules with mixed character their changes (combination of uniformity with progression or regression and so on.).
The construction of tariff schedules at enterprises should be carried out based on the following principles :
tariff schedules with an increased range and with increasingprogression tariff coefficients, as a rule, increase the interest of workers in improving their skills, performing complex and responsible work - they are established for higher categories;
the nature of the grid construction is determined professional qualification balance enterprise personnel. For example, with a stable shortage of highly skilled workers, their material incentives are ensured by increasing the progression of tariff coefficients for the higher categories of the tariff schedule. The shortage of low-skilled workers and their high turnover can be contained to some extent through
by increasing the progression of tariff coefficients of the initial categories of the grid;
The choice of tariff schedule parameters is largely determined financial capabilities enterprises. Thus, the increasing progression of tariff coefficients in the tariff schedule is more economical than their uniform change.