Different organizations may establish different tariff scales, differing, for example, in the number of categories. IN commercial organizations There are no mandatory tariff schedules introduced at the legislative level. They can develop their own tariff schedule. A private employer has the right to independently determine the number of categories in the company’s tariff schedule, the size of tariffs and coefficients. When developing wage scales, the following must be taken into account: no one should receive a salary lower than the current minimum wage (minimum wage), and the maximum wage is not limited. NOTICE FROM 07/01/2016 minimum size wages in Russian Federation set at RUB 7,500. (Article 1 of the Federal Law of June 2, 2016 No. 164-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage””).
Nuances and rules for using the tariff schedule by category
She shares this:
- Time-based tariff system - the actual time worked by a person is taken into account.
- Piece-rate tariff system - it takes into account how much the employee produced (rendered services).
The elements of this system include tariff indicators:
- Grid;
- Discharges;
- Odds;
- Rates;
The tariff schedule is a scale that connects categories with coefficients. For example, for state employees, tariffs for 18 categories are applied.
The size of the tariff and earnings is influenced by the qualifications and complexity of the work. The calculation base is considered to be the first category rate. It sets the salary for the reporting period.
ETKS - unified tariff qualification and EKS - single directory Administration positions are created for tariffication and rank division of personnel.
Tariff schedule by category for 2018
- home
- Accounting for settlements with personnel
Important
In practice, this form of payment combines rules and regulations, according to which any position in the organization has a tariff rate (salary). Its value is influenced by severity, complexity, intensity and other working conditions.
In this article we will look at what is included in the tariff form of remuneration of workers. Key components of the tariff system of remuneration The tariff system is the most common payment model.
Salary calculation by minimum wage category and rank
UTS - a unified tariff schedule. She acted on the basis of Resolution No. 785 of October 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 continuation: Pay grades 10 11 12 13 14 15 16 17 18 Tariff coefficients 3.27 3.68 4.18 4.73 5.32 6.00 6.68 7.41 8.23 Each employee, according to the UTS, has his own payment coefficient.
The salary (tariff) of the first category must be equal to or exceed the minimum wage (see → table of minimum wages by year). The maximum size of this indicator is unlimited and depends solely on the employer’s finances. The rates for personnel of the highest ranks are equal to the product of the level 1 rate and the skill coefficient. Now work is paid in a new way (NSOT), this is enshrined in Resolution No. 583 of 08/05/2008. The principle of payment to public sector employees is based on data from the ETKS and EKS, state guarantees, lists of additional payments and incentives.
Tariff wage rate. minimum tariff rate
Tariff rate - a fixed amount of remuneration for an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time (hour, day, month) without taking into account compensation, incentives and social payments. The tariff rate of the first category determines the minimum wage for unskilled labor per unit of time.
Attention
Tariff schedule - a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of workers using tariff coefficients. The tariff schedule is a scale of ratios in the remuneration of workers of various qualifications.
The tariff category reflects the complexity of the work and the level of qualification of the employee, and the qualification category characterizes the level of his professional training.
What is the tariff rate
When creating your own vehicle, HR specialists together with department heads determine:
- the number of qualification levels for each profession and specialty;
- maximum coefficient for the highest category in each specialty;
- intermediate indicators (will they grow evenly or progressively).
As a result, a table is formed that allows you to charge the work of each worker and employee and assign a fair salary that reflects the value of his knowledge and skills for the company. Tariff coefficients of the unified tariff schedule 2018 If it is difficult to create a schedule yourself, you can “borrow” samples from industry agreements for the period until 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 work has the status of a daily wage, while the number of working hours in 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 valid subject to constant observance of normal working hours: a stable schedule, fixed days off. In such conditions, the employee will “close” the month regardless of how many hours he actually worked: having worked the monthly norm, he earns his salary. Functions of the tariff rate The use of the tariff payment system for calculating remuneration in monetary form for the performance of labor functions has a number of advantages over other forms of payment.
What is the tariff schedule
The document explains in some detail the level of knowledge and skill required to perform work of varying complexity. In what case is the hourly wage rate for workers applied? Some enterprises have introduced hourly wages to pay employees.
This 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 occurred a month before the introduction of the new regime. When calculating wages by the hour, you must adhere to the rule of a 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 the employment contract and the written consent of the employee. Otherwise, such a change in the labor regime may give rise to legal proceedings.
Tariff system for remuneration of workers: types, additional payments, calculation examples
Then the initial formula for the 2nd category will be: 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, using 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.
We similarly determine tariff coefficients for categories 4–6. The absolute increase in tariff coefficients for each category is found using 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 tariff schedule
Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles. Method 2. If you need to calculate the average hourly rate for the current year, you first need to determine the average monthly hourly rate. For this purpose, the corresponding annual indicator production calendar divide by 12 (number of months). After this, we reduce the worker’s average monthly tariff rate established by the tariff schedule by the resulting number of times.
For example, annual rate is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let's calculate the average amount this worker earned per hour during a given year: 25,000 / (1900 /12) = 157.9 rubles.
How does a tariff rate differ from a salary? These two concepts are very similar, since both of them reflect the monetary expression of labor remuneration.
"HR service and personnel management of the enterprise", 2011, N 10
The labor legislation of the Russian Federation pays a lot of attention to remuneration: a whole section is devoted to this issue Labor Code. Any employer is concerned about wages: the price of labor should be market and not ruinous for the enterprise. To achieve this, employers are beginning to develop remuneration systems. On your own or with the involvement of intermediaries and consultants. At the moment, the consulting services market offers a fairly large number of different approaches to building remuneration - both domestic and foreign. Each company has its own structural features similar system. Much depends on the goals of the company, on corporate culture, from the management system, as well as from financial condition companies and, of course, the labor market.
Comparison of approaches to forming the basic part of remuneration
Article 135 of the Labor Code of the Russian Federation determines that wages are set employment contract in accordance with the current employer’s remuneration systems. The Labor Code allows companies to establish their own remuneration systems, tariff rates, salaries, bonuses, and other incentive payments, specifying them in collective agreements and local acts. Currently, in the labor market, wages are determined in two ways: spontaneously and scientifically.
The spontaneous principle of setting salaries is characterized by friendly connections or special influence on the decision maker, as well as, possibly, devotion to the company, length of service, and previous “services to the Fatherland.” All this together can be very good method building the base part wages, but only for small companies, where “everything is in plain sight.” A salary increase for one employee is perceived naturally by all members of the team if it fits within the framework of their idea of a fair salary increase. In average, and even more so large company such a system cannot exist as a motivational one. It becomes a bone of discord, giving rise to gossip, conflicts and unearned rivalry. Such “internal currents” in the life of a team do not lead a business to the heights of leadership. In such companies, smart managers resort to the scientific method of building a compensation system for employees. Towards the construction of a transparent, absolutely logical system based on a scientific approach. But how to build this ideal system?
The whole variety of systems can be classified and three large groups of approaches to building a system can be distinguished:
- approaches based on tariff schedule;
- approaches based on building a system of grades;
- exotic approaches.
Let's focus on the first two.
Features of using the tariff schedule
Article 143 of the Labor Code of the Russian Federation defines the tariff system of remuneration, which is a remuneration system that is based on differentiation of wages for workers of different categories. The system itself includes:
- tariff rates;
- salaries (official salaries);
- tariff schedule;
- tariff coefficients.
The same article of the Labor Code also defines the tariff schedule: this is a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of workers using tariff coefficients. That is, tariff rates, salaries (official salaries) and tariff coefficients, taken together, represent a tariff schedule, where each position (profession) corresponds to a tariff category.
The Labor Code allows companies to establish the type, remuneration system, tariff rates, salaries, bonuses, and other incentive payments, which are determined by collective agreements and local regulations. Thus, different organizations may have different tariff scales, differing in the number of categories and the degree of increase in tariff coefficients. When constructing your own tariff schedule, they rely on two main points: the basic value of the “step” of the coefficient and the size of the minimum salary, from which all other salaries will be calculated.
The construction of a tariff schedule begins with identifying the minimum salary. Part 4 art. 129 of the Labor Code of the Russian Federation defines salary (official salary) as a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month without taking into account compensation, incentives and social payments.
On September 1, 2007, Federal Law No. 54-FZ dated April 20, 2007 repealed Part 2 of Art. 129 of the Labor Code of the Russian Federation, which defined the minimum wage. Let us rephrase this norm somewhat and give a definition.
Minimal salary(minimum wage) - the established amount of monthly wages for the work of an unskilled worker who has fully worked the standard working hours when performing simple work V normal conditions labor.
Thus, the salary of an employee employed in the lightest, most auxiliary, without harmful factors, with comfortable working conditions - this is the starting point. For example, the trainee accountant, in practice, calculates everything manually, without the use of technology, is in comfortable conditions, and his activity in the accounting department comes down to “raking out the rubble” of primary documentation, which he will be tasked with organizing. Archivists and clerks work similarly at enterprises in the manufacturing sector of the economy.
What size can the minimum salary be? Firstly, not lower than the minimum wage, as indicated by Part 3 of Art. 133 of the Labor Code. Secondly, it is more expedient for the salary to be not much higher than the average market salary for a similar position. And thirdly, with this salary the employee must eat, travel to and from work, pay communal payments and put something aside “for a rainy day” or large purchases. The difficult calculation of such a minimum wage can be replaced by the size of the minimum wage in the subject of the Federation. So, in Moscow in 2011 it is equal to 10,900 rubles. (from 01.09.2011), in the Moscow region - 7229 (from 01.06.2011), in St. Petersburg - 7300 (from 01.01.2011).
Having determined the minimum wage (in our case, this is the tariff rate of the 1st category), we will consider the principle of constructing the tariff schedule itself: using tariff coefficients, the ratio of subsequent tariff rates to the tariff rate of the 1st category is established.
In a simplified form, the tariff schedule of 5 categories is presented in Table 1. Tariff coefficients are specified in an arithmetic progression in increments of 0.2. The minimum bet is taken in the amount of 5000 rubles. The value of the tariff rates of subsequent categories is determined by multiplying the tariff coefficient by the tariff rate of the 1st category.
Table 1
Primitive tariff schedule
Of course, in life, constructing a tariff schedule requires a scientific justification for changing the tariff coefficient. The justification for such a procedure may be, as recommended by the Labor Code, the Unified Tariff and Qualification Directory of Work and Professions of Workers and/or the Unified Qualification Directory of Positions of Managers, Specialists and Employees. However, not all positions can be covered by reference books, or the company will independently decide to build its own tariff schedule by modifying the classic ones.
To determine the size of the “step”, two methods are used: arithmetic and geometric progressions.
Arithmetic progression establishes an equal change in coefficient from tariff category to the tariff category (see table 1). Geometric progression involves increasing the step by a certain number of times. Table 2 shows an example of a tariff schedule with a coefficient that varies geometrically. The tariff coefficient changes by 1.1 times.
table 2
Tariff schedule with a geometrically variable coefficient
When creating a tariff scale, a minimum “step” size is established for a certain characteristic of work. For example, using the first approach, we set a step of 0.2 for the requirement for specialized education and another 0.2 for the actual management of a group of more than two people. Thus, our tariff schedule can take on the following outlines (Table 3).
Table 3
Justification in the tariff schedule (simplified view)
From Table 3 it can be seen that the tariff rate of the 1st category corresponds to a position that does not require specialized education and does not have group leadership. The tariff rate of the 2nd category corresponds to a position with mandatory specialized education and not having group leadership, etc. The tariff rate of the 5th category corresponds to a position with two compulsory specialized education (basic and advanced training), providing for the management of a group of more than 4 people.
From all of the above we can conclude: the tariff schedule is easy to use. By changing the size of the minimum salary and the “step” of the coefficient, you can build your own universal and convenient tariff schedule. In a single organization, it loses its historical cumbersomeness and can objectively reflect a harmonious remuneration system.
Features of using the grade system
In the history of grading, on different stages development of capitalist society and scientific thought, completely different approaches to building a system of monetary motivation were born and faded into the shadows. All theories were based on the assessment of jobs, and differences appeared in the factors assessed. Thus, in different years, scientists have come to the attention of: the complexity and significance of the work, the requirements for knowledge and skills, the efforts made, responsibility and even the period of freedom of action.
Hay's method
Based on the assessment of positions within the business processes taking place in the company. As you know, any business process has its own input (resources), operations (the process of converting resources into a product) and output (product). Thus, to carry out business processes, an employee requires:
- resource (input) is knowledge and skills;
- the ability to transform a resource into a product - problem solving;
- the result of transformation, expressed in responsibility.
These three factors make up the three guide tables, where the additional parameters are rows and columns.
Knowledge and skills are the essence of acquired and skillfully applied information, the quantity and variety of which is necessary and sufficient to perform a certain job, regardless of where and how it was obtained. Thus, for a human resources specialist to perform high-quality personnel document flow, knowledge of 3-4 normative legal acts is enough (for example, the Labor Code of the Russian Federation, Rules for maintaining and storing work books, Resolution of the State Statistics Committee of Russia “On approval of unified forms of primary accounting documentation for recording labor and its payment. .." and Methodological recommendations for maintaining military records). But a human resources manager cannot do without knowledge of labor protection, regulations of the social insurance fund, etc. Although both of their responsibilities include “conducting personnel records.” To distinguish and differentiate such components, the “knowledge and skill” factor consists of three parameters: depth of knowledge, breadth of knowledge, level of communications. The combination and intersection of these parameters gives a certain number of points for each position on the “knowledge and skills” factor.
Problem solving is entirely based on knowledge and skills, since the ability to transform a resource into a product depends only on the availability of the resource itself, that is, the ability to isolate a problem from a mass of others, analyze it, develop solutions and draw conclusions. Therefore, the “problem solving” factor is taken as a percentage of the first factor. It, in turn, consists of two parameters: the complexity of the problem and freedom of thinking, the combination of which determines the number of points on the “problem solving” factor. Since there are only two parameters, they are located directly proportional dependence: how more difficult problem, the greater the freedom of thinking.
Responsibility is a factor that speaks for itself and characterizes the level of influence on the final result of the product. It consists of three parameters: freedom to perform work, influence on the final result, area of control.
After ranking all positions in the company, that is, assigning each position a certain number of points, all positions are given their own salary. Each number of points has its own salary proportionally assigned to it.
The method is designed in such a way that using it yourself seems to be a very labor-intensive task. At a minimum it is necessary special education on working with tables and their possible adaptation and the availability of a specialized computer program for processing parameters.
Point-factor method for assessing jobs
The second method is the point-factor method for assessing jobs. This is an analytical method that is based on generalized job evaluation factors applicable in different industries. Initially, the factors for building the system are not defined and they are set directly in each organization based on the specifics of the activity. The main principle for selecting factors is the strategic role of the position in the company, its contribution to the final result of the activity, as well as the value of the result itself for the company.
Thus, building a salary system consists of the following stages:
- determining the number of factors;
- selection of factors that are decisive for the company;
- construction of a measuring scale;
- assessment (weighing) of factors for each position;
- building a salary structure.
When working on a system, it is advisable to adhere to the following criteria: there must be at least 4 factors for the entire organization, but no more than 7. When determining a factor, it can be described as a set of smaller factors called subfactors. As a rule, there can be 2 - 3 of them, no more. They do not overlap, but describe the factor itself in more detail. For example, according to the communication factor, subfactors can be the frequency of communications, intensity of impact, environment of impact.
After determining the factors and subfactors, a rating scale is established. This can be a scale from -1 to +1, or from 1 to 5, or from A to C. Companies have the right to set their own “depth” of factor clarification, and each factor can have its own scale and its own depth.
Next, all positions in the company are ranked according to these factors. Each position is assigned a corresponding set of characteristics and points. The number of points is then converted into the base portion of the salary.
The point-factor method of assessing jobs is a beautiful and accurate assessment method, but at the same time it is quite cumbersome and labor-intensive. Most often, this method requires the involvement of experts. Nevertheless, it is most in demand by modern companies.
Let's sum it up
All of the above can be summarized in a comparative table of two approaches to building a remuneration system, from which everyone can choose for themselves the most acceptable way to build the basic part of wages.
Table 4
| Index | Tariff schedule | Grading |
| 1 | 2 | 3 |
| Purpose of creating the system | Security centralized wage control | Securing an increase labor productivity employees |
| Development Goals and system changes | Increasing standard of living population, increase control | Minimization subjectivity and increasing objectivity grades and, of course, higher its manufacturability implementation |
| Principles of formation payment systems | Implementing equal pay for equal work in on a society-wide scale | Equal pay for complexity and significance work |
| What is | The set of standards approved state and providing level control tariff rates and salaries | Grouping of positions according to certain rules for the purpose of standardization labor |
| Fundamental similarity of systems | 1. Job description (professions). For example, characteristics of the work, described in the One tariff-qualification work directory and workers' professions. 1. Description of the requirements positions. For example, "Must Know" sections and "Requirements to qualifications" in the EKS. 2. Position evaluation expressed in relative terms values (coefficients) and in monetary units. 3. A "fork" is provided salaries: range between minimal and maximum salaries for each position (professions) | 1. Job description (professions). For example, profile table method Heya. 2. Description of requirements candidates for the position. 3. Position evaluation expressed in relative terms values (points) and in monetary units. 4. A "fork" is provided grades: range between minimal and maximum salaries for each position (professions) included in grade |
| Fundamental system difference | Distribution positions (professions) strictly hierarchical: subordinates receive fewer managers | Distribution positions (professions) depends on significance positions (professions) in company, work experience and other factors |
| Build parameters systems | Difficulty of work working conditions, its heaviness and tension, significance in production enterprise process | Skills, efforts, responsibility and working conditions |
| On whom spread | For workers and employees all industries and regions countries | For hired workers plants, factories, railways |
| First system | 1917 | 1940 |
| System options | 35-bit tariff net. According to the first 14 categories are charged workers, for the rest - engineering workers. 17-bit tariff grid with a range of 1:5, and then 1:8. By this the grid is assigned students - first and second ranks; untrained workers simple labor - third; workers low qualifications - fourth; qualified workers - fifth, sixth, seventh; highly qualified workers - eighth, ninth. Employees are charged until the 17th category | Hay's method - method profile tabular assessment guidelines work places. FES - factor system assessments. TSD - temporary method freedom gap actions. DBM - strip method decisions. Compensated method problem solving factor. Worker Evaluation Method places with rods and secondary factors |
| Advantages of the systems | Simplicity in use, transparency and understandability of the system. Possibility without outside help configure the system for myself" | Detailed construction wages, multiplicity factors. Definition "position values" depends on value this position in companies |
| Disadvantages of systems | Sedentary and not fully capable least and promptly take everything into account features of various types of activities, and also changes, related to dynamics national income, implementation of achievements scientific and technical progress in production | Difficulty in building since the procedure labor-intensive, most often requiring involvement external consultants, what increases it price. arise difficulties of docking with labor legislation |
Opinion. Alla Bednenko, HR Director at Econika, Candidate of Psychological Sciences:
“It’s no secret that the issue of remuneration is one of the most sensitive for both employees and company management. Remuneration for work is a powerful motivational tool, the improper use of which can lead to the company losing its valuable employees. In this case, significantly increasing the company's costs by paying a high level of remuneration to someone who does not deserve it is also unreasonable. Therefore, employers are constantly looking for optimal principles for managing remuneration. Of course, each remuneration system has its pros and cons.
The biggest disadvantage of the salary scale, in my opinion, is the limited number of job evaluation factors and, to some extent, leveling individual characteristics of one or another organization (“levelling”). However, this method is still relevant, therefore it has been developed in modern HR management: series (ranking) methods, classification (rank) methods, etc. have also appeared.
Along with the obvious advantages of the grading system, its disadvantages should once again be listed. Firstly, this system does not really motivate to achieve results, since an employee’s performance is calculated only once a year during an assessment, based on the results of which he is assigned new category. Thus, the impact of a person’s performance on the level of his remuneration is delayed. The second nuance is related to the company’s transition to a grading system: most likely, there will be employees who are currently already receiving a salary greater than that provided for in the grading system, and the employer will not be able to reduce their wages, since this may be regarded as a deterioration in working conditions . Thirdly, it is possible to implement a grading system only in companies with well-established and formalized business processes. Fourthly, the implementation of a grading system is, as a rule, a very resource-intensive process.
But the most dangerous drawback, in my opinion, is that with the instability of the Russian economy, salaries corresponding to the grades become a limitation that prevents changes. For example, if the market salary level for a particular position has increased, then the company is forced to immediately respond and also increase its size for this position in order to attract and retain these specialists, preventing their “outflow” from the company. But such a situation will inevitably conflict with the terms of the grading system, since the value of the position for the company does not change, but the salary increases. Thus, the accepted rules for setting salaries are violated, the transparency of the system is reduced, companies are forced to introduce so-called “market allowances” for some positions, etc.
This article discusses approaches to managing the permanent part of employee remuneration. But there are also many approaches aimed at managing the variable part of wages. For example, today at Russian companies A remuneration system based on performance management principles is already widespread. One of its main components is a compensation system in which the amount of employee remuneration (its variable part) depends on the degree to which they achieve their goals and objectives (KPI key indicators efficiency). Moreover, performance indicators for stimulating employees can be both individual and team.
The advantages of this remuneration system include staff motivation to achieve the goals of the company and division, optimal spending Money on wages, transparency, clarity and fairness of the system. However, in my opinion, optimal system remuneration appears when different approaches to remuneration are combined, as a result we get a combined payment system.
In my opinion, the most optimal combination of two systems is bonuses based on KPI and grading. It involves a flexible approach, which, while maintaining the advantages of both remuneration schemes, allows you to get rid of some of the disadvantages. At the same time, the total income of a specialist must also correspond to the market approach, when the salary offer is formed depending on the supply and cost of the necessary specialists in the labor market.
Grading makes it possible to introduce a single unified salary system for all departments, build a transparent system of professional and career growth, which helps retain valuable specialists in the company and increase motivation for continuous improvement and development.
Managing the variable part of remuneration based on KPI allows you to build a transparent and fair remuneration system, make optimal use of your payroll, and improve the performance of employees in general. The system becomes flexible; it allows the manager to quickly make adjustments when goals change, as well as the situation in the external environment.
The right combination of different approaches to managing employee remuneration in practice is a powerful management tool, which allows, among other things, to effectively manage the implementation of the company's strategy.
Of course, HR department employees must have a high level of professionalism in order to effectively develop and implement a combined approach within their company.
It should also be noted that when implementing any new system remuneration, you must first adequately assess the company’s labor costs for its creation, implementation, preparation of additional reporting, administrative and IT support, system administration and conducting explanatory work with employees.
Before large-scale implementation of the system throughout the company, it is advisable to conduct a pilot test in several departments in order to make adjustments if necessary.
I would like to give one more piece of advice to our readers: any principles of remuneration management must be adapted taking into account the specifics of the company’s business, the company’s life cycle and corporate culture. Remember that best practice- the one who works in your company."
A. Shchetinina
Head of Personnel Services
GC "Don-Consultant"
1. Unified tariff schedule for remuneration of public sector workers
Unified tariff schedule (hereinafter referred to as UTS) in different options has operated in Russia since 1992. Yes, and before, in Soviet times, the level of wages largely depended on similar principles. The tariff schedule divides all public sector workers into 18 categories. This system was convenient during times of high inflation in the country, as it made it possible to quickly index the salaries of all public sector employees. But ETS also has negative sides- this is a very rigid structure, if an increase occurs, then at the same time for everyone, regardless of the situation in each individual industry. Consequently, each indexation required serious budget expenditures. But most importantly, the UTS did not take into account the specifics of professions, equating work school teacher to work as a doctor at a district clinic or a circus performer. It is difficult to undertake an assessment of the complexity and usefulness of a particular profession, but one should adhere to individual approach to the remuneration of public sector employees. There is an opinion about the obsolescence of the UTS, about the need to tariff salaries of public sector employees based on objective realities today.
Formally, since 2005, the constituent entities of the Russian Federation were invited to develop their own systems. However, it was not possible to get rid of the single grid: 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 schedule, which operated in a uniform 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 No. 1 to Decree of the Government of the Russian Federation of October 14, 1992 No. 785 (repealed - Decree of the Government of the Russian Federation of February 27, 1995 No. 189), the size of the tariff rate (salary) of the first category is established by the Government of the Russian Federation. Rates (salaries) for employees of other categories of the Unified Tariff Schedule are established by multiplying the tariff rate (salary) of the first category by the corresponding tariff coefficient.
Workers' professions are charged in accordance with the Unified Tariff and Qualification Directory of Work and Professions of Workers from 1st to 8th categories of the Unified Tariff Schedule. Highly qualified workers engaged in important and responsible work and in particularly important and especially responsible work can be set tariff rates and salaries based on 9 - 12 categories of the Unified Tariff Schedule according to lists approved by ministries and departments of the Russian Federation and the Ministry of Labor of the Russian Federation.
The official salaries of deputies are set 10 to 20 percent below the salary of the corresponding manager.
Unified tariff schedule:
| Pay grades |
Tariff coefficients |
| 1 |
1,0 |
| 2 |
1,30 |
| 3 |
1,69 |
| 4 |
1,91 |
| 5 |
2,16 |
| 6 |
2,44 |
| 7 |
2,76 |
| 8 |
3,12 |
| 9 |
3,53 |
| 10 |
3,99 |
| 11 |
4,51 |
| 12 |
5,10 |
| 13 |
5,76 |
| 14 |
6,51 |
| 15 |
7,36 |
| 16 |
8,17 |
| 17 |
9,07 |
| 18 |
10,07 |
for general industry positions of employees
(Appendix 2 to the Decree of the Government of the Russian Federation
dated October 14, 1992 785):
| |
Range of digits |
| I.Technical performers |
|
|
Pass office officer on duty |
2 |
|
Copyist |
2 |
|
Contractor |
2 |
|
Timekeeper |
2 |
| 2 |
|
|
Forwarder |
2 |
| 3 |
|
|
Clerk |
3 |
|
Secretary |
3 |
|
Secretary-typist |
3 |
|
Accountant |
3 |
|
Draftsman |
3 |
|
Archivist |
3-4 |
|
Cashier (including senior) |
3-4 |
|
Typist |
3-4 |
|
Freight Forwarder |
3-4 |
|
Collector |
4 |
|
Secretary |
4 |
|
Statistician |
4 |
|
Stenographer |
4 |
| II. Specialists |
|
| Dispatcher (including senior) | 4-5 |
| Inspector (including senior) | 4-5 |
| Laboratory assistant (including senior) | 4-5 |
| Technicians of all specialties and titles | 4-8 |
| Accountant | 5-11 |
| Engineers of various specialties and titles | 6-11 |
| Translator | 6-11 |
| Translator-dactylologist | 6-11 |
| Psychologist | 6-11 |
| Editor | 6-11 |
| Sociologist | 6-11 |
| Commodity expert | 6-11 |
| Physiologist | 6-11 |
| Artist | 6-11 |
| Economists of various specialties and titles | 6-11 |
| Legal Advisor | 6-11 |
| Architect | 6-13 |
| Constructor | 6-13 |
| Mathematician | 6-13 |
| Programmer | 6-13 |
| Technologist | 6-13 |
| Artist | 6-13 |
| Elektronik | 6-13 |
| Accountant-auditor | 6-13 |
| III. Managers |
|
|
Managers: |
|
|
storage room |
3 |
| 3-4 |
|
|
pass office |
3-4 |
|
copying bureau |
3-4 |
|
darkroom |
3-4 |
|
farming |
3-4 |
|
expedition |
3-4 |
|
office |
4-5 |
|
typing bureau |
4-5 |
| 4-6 |
|
|
Site foreman (including senior) |
6-11 |
| 7-8 |
|
|
Head of the section (shift) |
7-12 |
|
Work foreman (foreman), including |
8-11 |
|
Head of economic department |
7-8 |
|
Head of the section (shift) |
7-12 |
| Work foreman (foreman), including senior | 8-11 |
|
Department head |
11-14 |
|
Foreman |
11-14 |
|
Chief Specialist |
13-17 |
| Head of an institution, organization, enterprise | 10-18 |
Wage categories of the unified wage scale
by 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):
| Categories and positions of employees |
Range of digits |
| SCIENCE AND SCIENTIFIC SERVICE |
|
|
Researcher |
8-17 |
| Managers |
|
| Chief specialists: in departments, divisions, laboratories, workshops | 12-14 |
| Chief engineer (designer, technologist, architect) of a scientific organization project | 13-15 |
| Head of the main structural unit, Scientific Secretary | 13-16 |
| Branch director (chief, manager) | 13-16 |
| Head of institution (organization) | 16-18 |
| EDUCATION |
|
| Teaching staff of public education institutions |
|
| Teachers of all specialties, teacher, teacher, accompanist |
7-14 |
|
Methodologist, industrial training master |
8-13 |
| Higher education institutions |
|
|
Teaching staff |
8-17 |
| Managers |
|
| Public education institutions |
|
|
Head of structural unit |
8-12 |
| Directors (heads): out-of-school institutions, children's preschool institutions, schools, boarding schools, orphanages, lyceums, gymnasiums, vocational and secondary special educational institutions, colleges, educational and production rooms, etc. | 10-16 |
| Higher education institutions |
|
|
Head of the main structural unit |
13-16 |
|
Branch Manager |
16-17 |
| 17-18 |
< Раздел 1. ОТРАСЛЕВАЯ СИСТЕМА ОПЛАТЫ ТРУДА РАБОТНИКОВ СФЕРЫ ОБРАЗОВАНИЯ2. Принципы отраслевой системы оплаты труда >
on remuneration of employees of federal government institutions.
Inter-category coefficients are coefficients by which the rate of category 1 of the tariff schedule is multiplied to determine the rate of the corresponding category.
Tariff schedule by category for 2017-2018
For example, the 15th category rate is 6982.8 rubles. (RUB 2,300 h 3,036).
Tariff rates (salaries) for employees from categories 2 to 18 of the Unified Tariff Service for remuneration of employees of federal government institutions are determined by multiplying the tariff rate (salary) of category 1 by the corresponding inter-category tariff coefficient.
The tariff rate (salary) of a deputy manager is set one or two grades lower than the tariff rate (salary) of the corresponding manager.
In the period from September 1, 2007 to December 31, 2008 for federal employees budgetary institutions and civilian personnel of military units, whose remuneration is carried out on the basis of the Unified Trading System, new remuneration systems will be introduced in accordance with the Decree of the Government of the Russian Federation of September 22, 2007 No. 605 “On the introduction of new remuneration systems for employees of federal budgetary institutions and civilian personnel of military units, payment whose labor is carried out on the basis of the Unified Tariff Schedule for remuneration of employees of federal government institutions.”
In preparation for the introduction of new remuneration systems in order to create motivation to improve the quality and productivity of work, from September 1, 2007, all categories of employees of federal budgetary institutions and civilian personnel of military units were assigned incentive bonuses in the amount of 15% to the tariff rates (salaries) determined in accordance with the Decree of the Government of the Russian Federation dated April 29, 2006 No. 256 (Order of the Ministry of Health and Social Development of Russia dated October 19, 2007 No. 660 “On approval of the clarification on the increase from September 1, 2007 in wages for employees of federal budget institutions in which new wage systems have not been introduced”) .
download Selecting a tariff scale (this is a set of categories and its range). We determine the range of the discharge, what type of discharge will be, what the tariff coefficients will be.
For workers, a 6 or 8-bit tariff scale is most often used.
At one time, they used a tariff scale (18-bit) for budget organizations, recommended for other industries. It has its pros and cons.
What is the difference between a 6- and 8-bit grid and an 18-bit grid?
We are trying to introduce into the 18-bit grid all types of work for the enterprise, for the organization, including work of a physical, mental nature, and management.
In this case, trying to fit everything into one grid is not entirely correct.
Most often, where tariff schedules are used, the tariff schedules of workers (6-8 categories) are taken as a basis; for specialists and employees, their own tariff schedule, their own grade classes are developed (they can be called classes, whatever you like; for example, a first-class engineer; this can called a category; there is no difference, it is still an attempt to divide all workers according to a certain criterion, first of all, the characteristic is the complexity of the work performed by the employee, and the complexity of the work lies in determining the tariff schedule.
Industry tariff schedule, 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 particular mesh.
Regional tariff schedule: if we take the 1st category rate living wage, then we must take a 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. It is not a fact that it is used, it can be used.
The factory, company, tariff schedule is what is reflected in the collective agreement of the enterprise, where it is first of all fixed. Why can an enterprise have its own tariff schedule? It may have its own specifics. The differentiation of the complexity of work can be different. Multi-product enterprise. Specifics must be reflected.
Then the specifics of developing your own tariff schedule arise.
For some reason, enterprises prefer the grading system.
Tariffing of works. Before a tariff scale is introduced, the work at a given enterprise is rated. That is, we must describe all types of work carried out at a given enterprise and evaluate them according to the complexity of the work, taking some work as a standard. For a unit vector, and from it, charge the work.
To rate the work, you should use the analytical method for assessing the complexity of the work, which is based on assessing the complexity according to a certain set of factors using a point system, etc.
We arrange the works, analyze them, and rank them from the least simple. First, the work is charged, then only workers and employees.
We are building a table. Some work is taken on a unit vector.
| i1 | 1 | 1 | 1 | 1 | 1 | 1 |
| i2 | 1 | 2 | … | … | … | … |
Justification of the principle of increasing tariff coefficients absolutely and relatively:
- equal (uniform): 1, 1.05, 1, 1.1, 1.15, 1.2; 1.0, 1.05, 1.15, 1.45
- progressive-regressive (associated with social protection); The tariff rate of the first category is so small that it is difficult to find a worker 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 wage scale is developed primarily for workers, then for managers, specialists and employees.
Selecting forms of remuneration
The use of piecework and time-based forms of remuneration depends on production conditions, the quality of labor standards, and the possibilities for growth in production volumes (sales, services).
Two forms of remuneration. The choice of the form itself depends on production conditions, the quality of labor regulation, and the possibility of increasing production volume. IN modern conditions the use of only one form of remuneration is limited.
Typically, both forms of remuneration are used.
Net:
| 1 | 2 | 3 | 4 | 5 |
| 100 | 120 | 130 | 140 | 150 |
Average tariff rate: 135 rubles.
Average rank of workers: P(workers) = SUM(number of workers of this rank * rank number) / SUM(number)
Discharge average works: P (work) = SUM (labor intensity of work * category number) / SUM (total complexity)
Average category of work: P (work) = Smaller and Larger Between Which There Is a Tariff Rate (m) + (Tariff Rate (average) - Tariff Rate (small)) / (Tariff Rate (large) - Tariff Rate (small))
Average category of work: P (work) = Smaller and Larger Between Which There Is a Tariff Rate (b) + (Tariff Rate (large) - Tariff Rate (average)) / (Tariff Rate (large) - Tariff Rate (small))
Work = 3 + (135-130)/(140-130)
You can also use odds, since knowing the bets, we can use the odds.
Average Tariff Rate = SUM(Tariff Rates * Number or Labor Intensity) / SUM(Number or Labor Intensity)
- K(s) = SUM(K*Number)/SUM(Number)
- K(c) = SUM(K*Labor Intensity)/SUM(Labor Intensity)
- K(c) = K(m) + (K(b)- K(m))/(P(s)- P(m))
- K(c) = K(b) + (K(b)- K(m))/(P(b)- P(s))
Tariff system of remuneration
Labor rationing is the establishment of scientifically based labor costs and its results: standards of time, number, controllability of service, output, standardized tasks.
The tariff system is a set of various regulatory materials with the help of which the enterprise establishes the level of salary of employees depending on their qualifications...
The main elements of the tariff system include:
- tariff schedules,
- tariff rates,
- tariff and qualification reference books,
- official salaries,
- tariff directories for employee positions,
Tariff rate is the absolute amount of wages expressed in monetary terms per unit of working time.
Based on the tariff schedule 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 in a work shift - daily] * [average monthly number of hours worked per month - monthly]
Tariff and qualification reference books are normative documents with the help of...
Simple remuneration systems form the employee’s earnings depending on one indicator of recording labor results: working time (time-based remuneration systems) or the quantity of manufactured products (piece-rate remuneration systems).
A simple time-based system forms the employee’s earnings according to his tariff rate and the actual time worked. Accordingly, tariff rates are applied: hourly, daily and monthly. When applying hourly and daily tariff rates, the amount of an employee’s earnings is determined by the formula: Z(p) = C(t) * T(f).
What happens? For example, the number of hours an employee owes: 180 hours, for example. Hourly tariff rate = 20 rub. at one o'clock. The employee worked 150, respectively, we 150 * 20. Why are the salaries different?
This month: 20 working days, in another month: 22 working days. We will deliver the report: 20 tr. A specialist employee worked 15 days in the first month, and 20 in the second.
Employee's monthly wage rate:
Z(p) = (C(t) * T(f)) / T(rp)
We require: time sheets, tariff rates.
The size of the employee’s hourly tariff rate (the employee has a monthly salary of 10 thousand rubles)
Annual working time fund for 2006 with a 40-hour work week (1980 hours).
Average monthly number of working hours of an employee: 1980: 12 months. = 165 hours
Hourly wage rate for an employee: 10 thousand rubles. : 165 hours = 60,606 rubles.
During the month the employee actually worked 180 hours:
The salary according to the tariff was:
60606 rub. * 180 hours = 10,909.08 rubles.
Time-based bonus system:
Wages accrued for the time actually worked (month, quarter), supplemented by a percentage bonus (monthly or quarterly bonus)
(Tariff rate, established for the employee; Time sheet for recording the use of working time; 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, subject to the organization’s fulfillment of the monthly production plan. The employee's salary is 10 thousand rubles. The employee worked all days as scheduled in the billing month.
Accrued to the employee:
Salary - 10 thousand rubles.
Prize - 10,000 rubles. * 25% = 2,500 rub.
Monthly salary amount: 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 amount: 7500 + 1875 = 9375.
The employee was required to work on weekends twice. Overtime at time payment labor, their payment is prescribed in the collective agreement, although the Labor Code states that they must be calculated at an increased rate. Most often used: the first two hours at 1.5 rates; subsequent hours: double. The employee was accrued:
Salary: 10000: 20 days * 15 days = 7500
Payment for work on weekends: 10000: 20 days * 2 days * 2 = 2000
Bonus: (7500 + 2000) * 25% = 2375 rub.
Total amount: 7500 + 2000 + 2375 = 11875.
Simple piecework wages are structured in such a way that a worker’s earnings depend on the piecework rate, which is the amount of payment per unit of manufactured products (work performed), and on the number of products produced (work performed).
The amount of earnings is determined by the formula: З(сд) = R * q.
The piecework form of salary is characterized by a variety of methods for calculating piecework prices and methods for establishing...
In practice, the following piecework wage systems can be used:
- Individual:
- Simple piecework
- Piece-progressive
- Piecework regressive
- Piece-bonus
- Indirect piecework
- Collective (brigade)
- Chord
- Using the Labor Participation Rate.
The individual direct piece-rate wage system is characterized by the fact that a worker’s earnings are determined based on the results of his personal labor.
Unified tariff schedule
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 / Output Norm or R = Average Tariff Rate * Time Norm
Change in price (DeltaR) in %% when changing 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 eliminates - with high quality rationing - equalization in pay.
Any remuneration system must be clear.
It is advisable where production conditions make it possible and justified...
Organization of individual piecework wages in conditions of multi-machine service: if a piecework worker works according to time standards on several machines, but within the limits of the service standard established for him, then piecework rates are determined by the formula:
R = (Average Tariff Rate / Number of Machines) * N(time)
If a piece worker works according to production standards on machines with different productivity or different types of work within the established service standard, then piece rates are determined for each machine separately:
R(i) = C(tr) / (n * N(exp; i))
R(k) = SUM from 1 to N(C(t; i) * (1 / (Crew production rate))
R(indirect) = C(int.) / NormVyotka(main)
If an employee performs different types of work:
ZP progressive = R(n(1)Ky(1) + … + n(L)Ky(L))
3Pregressive = R * (n(1) / K(1) + … + n(L) / K(L))
Progressive and regressive scales can be used: if we use a piece-rate bonus with a progressive bonus scale. What is meant? Either in the collective agreement or in the bonus provision: if the enterprise has fulfilled the monthly plan, then the employees are awarded a 25% bonus from the salary. If the team exceeded... If the team fulfilled the plan, then for fulfilling the plan he receives 25%, for each percentage of exceeding the plan - 5% of the salary. If the % of overfulfillment exceeds 10%¸ then an additional 3%.
qplan + exceeding the plan by 15% (15% q)
Salary = Salary + 25% of Salary + 5% * Salary_for_10% + 3% for 5%.
Collective forms of remuneration:
The lump sum form of remuneration assumes that payment is made for the entire volume of work at predetermined rates, taking into account the maximum period for completing the work. When using the lump-sum form of remuneration (with lump-sum contracting), the entire scope of work is determined, the deadline for completion and the amount of wages are established. There is no operating fee.
To increase interest in completing a chord task on time or even ahead of schedule, an additional bonus can be established.
The chord earnings, calculated based on the assessment of the chord task, are distributed on the conditions determined by the team:
- in proportion to the time worked;
- in accordance with the labor participation rate;
- in proportion to the qualifications of workers, depending on the complexity of the work performed;
- in other ways provided for in the collective agreement, regulations on remuneration, etc., or in the contract for the performance of work concluded with the employee.
We finished on slide 25.
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How the state is falling apart
Unified Transport System (UTS)- a technologically and economically balanced set of modes of transport performing non-urban transportation. The UTS includes rail, sea, river, road, air and pipeline transport. Interact with ETS different types city pass, and industrial transport. The development of modes of transport as components of the UTS allows for the fullest use of the technical and economic features of each of them and thereby ensures the most effective solution transport problems of the country. In 1990, in the total freight turnover and non-urban passenger turnover in Russia and the country as a whole, the largest share was accounted for by railway transport.
Railway almost all types of products produced in the countries are transported by transport former USSR products, but the main part of its cargo turnover consists of bulk cargo: coal and coke, oil cargo, miner, construction, materials, ferrous metals, timber cargo, ores. In cargo turnover maritime transport External cargo predominates. trade. Most of them are transported by river transport. bulk cargo, primarily miner, construction materials, timber (on ships and in rafts), oil and petroleum products, coal. By car Transportation is carried out mainly in local traffic, as well as the delivery of goods and passengers to main lines of communication and the delivery of goods to places of consumption. In the transportation work of air transport St. 80% comes from pass and transportation. Crude oil is pumped through oil pipelines, and light oil products through petroleum products. The specified features of modes of transport determine cf. the range of transportation on them and their share in the UTS.
The total cargo turnover of the UTS of Russia and the USSR in 1990 amounted to 5.9 to 8.3 trillion, respectively. t-km net, non-urban passenger turnover - 9.7 and 1.19 trillion. pass.-km. The length of communication routes available to the transport systems in Russia and the USSR is given in Table. 1.
Table 1. - Structure of the transport network in 1990
The unity of the transport system requires the coordinated development of all types of transport, coordination of their operational activities, mutual coordination of certain parameters of rolling stock, coordination of tariffs and organizational measures. Until the end In 1991, this unity was based on national ownership of the means of production and was ensured by appropriate planning targets and centralized leadership. In market relations it is provided by transport. legislation providing for the creation of a single transport market. services, and economic levers.
A special feature of the Russian transport system is its high speed.
Tariff schedule and categories to it
the weight in it of railway transport, which provides most of the most important inter-regional connections, connects isolated sea and river basins, receives cargo from road and pipeline transport, and reserves other modes of transport if necessary. Direct railway communication is carried out between almost all regions of Russia, with the exception of the regions of the Asian north and northeast. Most inter-district routes have double-track lines.
Another significant feature of the Russian Unified Transport System is the high degree of concentration of traffic on highly equipped highways with a relatively low density of communication routes compared to other developed countries. Average load intensity railway common use in 1990 it 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 passenger traffic sizes. The average traffic load 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 traffic makes it possible to use advanced and high-performance vehicles and achieve greater efficiency in transportation. Increasing the transportation capabilities of the transport system, increasing speeds and reducing the cost of communications between different regions and points are factors contributing to the growth of business activity, increasing production efficiency, and 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 being solved, and satisfy environmental, resource-saving and other requirements.
Much attention These issues are being addressed in all industrialized countries with market economies. The transport policy of these countries is based, as a rule, on a rational division of functions government controlled transport (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.
Schedule" Automated information and analytical system "obverse:
1 … 6 7 8 9 10 11 12 13 … 22
TarifficationTo draw up teacher tariffs you need:
Tariff managementControl PanelBilling management is performed using the buttons located on the control panel: Rice. Billing control panel Dialogue TarifficationTariffing includes additional data about teachers that is not used in scheduling. A dialog is used to enter this data Tariffication . The dialogue consists of two pages, Certification And Additional payments . To build a tariff table, it is not necessary to fill out all the fields on the dialogue pages. Below we will show you how to select the desired table columns. Consider the page Certification . Rice. DialogueTariffication, pageCertification Page Certification consists mainly of three groups of elements − Qualification , Teaching experience And Education and Position . Note. Date formats in the dialog match the format specified in the Control Panel operating system computer. You can change the format in Start/Settings/Control Panel/Date and Time. The date format in the examples is: year-month-day. If the length of service is calculated incorrectly, check the system date on your computer.
Let's move on to consider the second page of the dialogue - the page Additional payments . Rice. DialogueTariffication, pageAdditional payments
|
The tariff schedule is table with the ratio of ranks and wage rates. This system used in commercial, government and budget organizations. With its help, rates and salaries are differentiated using tariff coefficients.
Definition, meaning, varieties
The tariff schedule is based on a comparison of the complexity of work goals different categories and groups of employees, their responsibilities, education and other circumstances. Together, these circumstances fully ensure the ability to evaluate the performance of personnel and determine the reality of using common positions for differentiating payment for their activities.
Thus, it is clear that the tariff schedule clearly shows how workers' salaries depend on their ranks. It can be stretched and compressed during the adjustment process. This pricing table is:
- Uniform, with the same inter-salary difference between the coefficients.
- Increasing or progressive, at which the inter-bit difference uniformly increases.
- Fading or regressive when the difference decreases.
- Rising-decaying, in which the difference first increases and then decreases.
The tariff coefficient consists of motivational And reproducing elements. It indicates how many times the basic salary for a specific qualification is higher than the first-class salary.
A salary tariff table with the smallest number of categories and a small range of coefficients is not able to objectively assess the contribution and potential of personnel.
Because of this she has a negative effect to stimulate activity and poorly provides employees with normal relationships within the team. That's why it's like that it is important to be able to competently and correctly draw up tariff schedules for the formation of labor wages.
A normal tariff schedule should consist of a sufficient number of qualification groups with a range no less than 1 in 10. Acceptable ranges are considered 1:15 and above with the number of digits approaching 20.
Classification of ordinary workers and management employees
In institutions with a tariff schedule for employees, they use official salaries. To differentiate them, there are the following qualifications of workers, which are described in more detail in the unified tariff and qualification reference book (UTKS):
- specialist (initial stage);
- specialist of the third category;
- specialist of the second category;
- specialist of the first category;
- Leading Specialist.
Young specialists after university without experience or workers with vocational education and experience belong to the initial stage of qualification. Workers with a certain amount of experience and performing moderately complex activities have the second or third category. The first category is assigned to specialists with five years of experience who perform the most complex work.
The tariff and qualification directory covers the characteristics of the main types of activities, their complexity and compliance with tariff categories, as well as standards and examples of certain works.
The directory contains sections describing areas of specific work. Characteristics of types of activities are divided into performance characteristic and a section called “should know.”
Administrative and managerial level comprises:
- heads of institutions;
- heads of departments and services;
- deputies of the above;
- specialists performing economic and engineering work;
- specialists in reforestation, fish farming, zootechnical, and agricultural industries;
- specialists in art and culture, science, public education, medical care;
- specialists in international relations;
- legal specialists;
- technical contractors performing control and accounting;
- technical contractors for the preparation and execution of documents;
- maintenance technicians.
But there is also a newer edition of the classification of management employees, which divides them into managers, foremen, supervisors, chief specialists and, in fact, the head of the organization himself.
The category of technical performers now includes statisticians, stenographers and secretaries, collectors, freight forwarders, typists, cashiers, draftsmen, accountants, clerks, agents, bookkeepers, timekeepers, clerks, copyists and duty officers.
Each position contains the following qualification characteristics , How:
- official obligations, which lists the main job functions;
- must know– the requirements for special knowledge, regulations and standards are disclosed here;
- qualification requirements, which includes requirements for work experience and professional training.
More comprehensive information on management positions can be found in Unified Qualification Directory (USD).
Algorithm for assigning a new rank
The procedure for increasing rank in organizations next:
- The employee, after permission from management, draws up a statement and justifies his decision. After which a visa is affixed to this document by the council of the production team.
- Next, a commission of highly qualified workers, foremen, specialists, administrative and trade union representatives of the enterprise is assembled.
- The knowledge of an employee wishing to receive a promotion is monitored, based on a tariff and qualification reference book.
- Based on the results of the inspection, the rank is increased and this is confirmed by an order and protocol. Also required in work book employee, a corresponding entry is made.
How to calculate
Employees' labor is priced according to an already drawn up tariff schedule. So, they take the salary of the first category, which should be equal to or greater than the minimum wage, and multiply it by the coefficient of the required category.
Regional coefficients should also be taken into account, which vary depending on the position of the enterprise on geographical map. Thus, in European Russia this regional indicator is 1, in the Urals - from 1.15 to 1.4, in Far East– 1.4-1.6, in the North – 1.6-1.8, and in the Far North – 1.8-2.
Advantages and disadvantages
The tariff payroll system motivates employees to constantly improve their skills, takes into account the responsibility and complexity of their activities, supplies any enterprise with personnel and encourages them to professional growth.
But the tariff system also has minuses, which include poor assessment of the quality of activities and focus on decent working conditions. In practice, these shortcomings are eliminated by developing and implementing additional payments and allowances.
Use in organizations in 2018
According to the norms of the Labor Code of the Russian Federation, the head of the enterprise sets out the tariff schedule for calculating the salaries of his subordinates. All positions in the organization have their own ranks, starting with the least qualified, first. For the following categories, tariff coefficients are established in order to finally form the tariff schedule itself.
Managers can use templates from industry agreements to create pricing tables. These documents were compiled by specialized associations management level and were agreed upon by the relevant trade unions. The minimum wage for 2018 is 9489 rubles. The salary of a first-class worker should be the same.
Current coefficients for employee categories for 2018:
Features for budgetary organizations, Ministry of Internal Affairs, individual entrepreneurs, etc.
Budgetary institutions use the following methods to calculate salaries for their employees: unified tariff schedule (UTS). This bit scale consists of 18 qualifications. Eight of them relate to the pricing of ordinary workers, the next four – to the assessment of highly qualified ones. The composition of managers, specialists and employees is charged from 2 to 18 categories.
Rate and salary in budgetary sphere now it is established by the head of the organization, taking into account the complexity of the activity performed and the qualification level of the employee. And the salaries of ordinary workers are interconnected with the earnings of management. In this case, the wage fund is distributed correctly among all employees.
The wages of public sector employees should consist of salary, length of service, rank or classification bonuses, bonuses and compensation. The tariff schedule is fixed by the collective agreement, regulations on wages and bonuses and other agreements. Employees of an organization can easily find out everything about their salary from these documents and the staffing table.
IP compiles a salary table for his employees himself. He does not have to strictly adhere to established standards from the state and can assign as many categories as he needs. At the same time, the working specifics of the company are realistically assessed and justified requirements are put forward for the activities of employees.
When developing the current tariff system, the head of the company will have to not only draw up a tariff schedule, but also fix the tariff rules. It is important that employee salaries are not less than the current minimum wage.
When charging, there should be no discrimination towards subordinates. The head of the company has the right to set salaries for his employees at his own discretion. Employees engaged in similar activities must be accrued the same coefficient.
The tariff schedule is being developed in the following way:
- first, all positions and specialties are determined by department of the company;
- then the functions are divided into categories;
- establish qualification coefficients;
- consolidate the resulting system with local regulations.
The company's earnings are justified by indicating staffing table allowances and salary levels.
To pay employees Ministry of Internal Affairs a single tariff scale approved by government agencies is also applied, but each rank is also paid its own compensations and allowances in a certain percentage. In addition, municipal authorities intend to annually raise salaries for categories of such employees by a specific percentage. On this moment that's 4%.
With a salary scale, the evaluation criteria for work become transparent, and salaries increase as both position and qualifications increase. If the administrator correctly creates favorable conditions in his enterprise, then it will constantly achieve all its goals and plans.
The differences between the tariff schedule and the grading system are presented in this seminar.
All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments may be of a different nature, consist of different components and are calculated based on different bases. Let's look at the concept of a tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.
What is the tariff rate
People cannot receive the same compensation for their work. The amount to be paid as salary depends on:
- qualification level of personnel;
- difficulties of the labor functions assigned to the employee;
- quantitative characteristics of work;
- conditions of employment;
- time allocated for completing work, etc.
Differentiation of wages according to the degree of expression of these points is carried out within the framework tariff system labor remuneration. Its key element is the tariff rate as the main component of wages.
Tariff rate– a documented amount of financial remuneration for achieving a labor standard of varying degrees of difficulty by an employee of a certain qualification for an accepted unit of time. This is the “backbone”, the minimum component of the payment for labor, on the basis of which the amount received by employees “in hand” is based.
REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances if all functional duties are performed in full - this is the minimum guaranteed by law.
Not part of the tariff rate:
- compensation;
- incentive payments;
- social charges.
Estimated time of tariff rate
The time period for which the tariff rate is calculated can be any period convenient for the employer:
- day;
- month.
Hourly rates It is convenient to install if the enterprise has a system that determines the mode of summarized recording of working hours, as well as when hourly employees work.
Daily tariff rates are applied when the work has the status of a daily wage, and the number of working hours in each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.
Monthly tariff rates operate under constant observance of normal working hours: a stable schedule, fixed days off. In such conditions, the employee will “close” the month regardless of how many hours he actually worked: having worked the monthly norm, he earns his salary.
Tariff Rate Functions
The use of a tariff payment system for calculating remuneration in monetary form for the performance of labor functions has a number of advantages over other forms of payment.
The tariff rate as a unit of payroll calculation performs a number of important functions:
- makes wages and maintenance commensurate;
- divides the minimum part of payment depending on the quantitative and qualitative characteristics of labor;
- organizes labor incentives in the prescribed conditions (for example, in hazardous production, with significant work experience, overwork, etc.);
- helps to adequately calculate payment for different systems labor organization and work schedules.
NOTE! The main principle of applying tariff rates is equal remuneration for an equal amount of work.
How is the tariff rate calculated?
The unit rate with which all other categories are correlated is the tariff rate of category 1 - it determines the amount due to an unqualified employee for his work during a specified time period.
The remaining categories are arranged depending on the increasing complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees ( qualification categories). The complex of all categories leaves tariff schedule enterprises. In it, each subsequent digit is several times larger than the unit rate (that is, 1 digit) - this indicator reflects tariff coefficient.
FOR YOUR INFORMATION! The minimum wage is set by the state, and all other elements of the tariff schedule are adopted separately for each organization and are enshrined in the relevant local acts. The exception is labor in organizations financed from the state budget, where accruals occur according to the Unified Tariff Schedule (UTS).
Knowing the tariff coefficient and the size of the unit rate, you can always calculate the amount of payment due to a specific employee according to the tariff.
An example of tariff calculation for the UTS
To the Faculty of Philosophy state university a teacher is hired who has an academic degree of candidate of philosophical sciences and the title of associate professor. He was accepted to the position of Associate Professor of the Department of Cultural Studies and appointed curator of the student group. According to the Unified Tariff Schedule, the billing period of which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.
The minimum payment for the UTS, corresponding to category 1, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff schedule, namely 3.036.
Currently, a bill is under consideration regulating the procedure and amount of the due teaching staff allowances. For our example, we will use data from this bill.
To calculate the tariff you need:
- Multiply the inter-grade coefficient and the minimum wage
- Add assistant professor position (+ 40%)
- Add the required allowances for having an academic degree (for example + 8,000 rubles), as well as a supervisory surcharge (for example, + 3,000 rubles).
Example of tariff calculation for hourly rate
If an employee works according to a summarized working time recording system, then his tariff rate will depend on the hourly rate for given year– it will be shown by the production calendar, as well as the monthly tariff rate established at the enterprise.
1 way. You can divide the monthly rate by working hours into the rate indicator. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. In this case, the established standard working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.
Method 2. If you need to calculate the average hourly rate for the current year, you first need to determine the average monthly hourly rate. To do this, divide the corresponding annual indicator of the production calendar by 12 (the number of months). After this, we reduce the worker’s average monthly tariff rate established by the tariff schedule by the resulting number of times. For example, the annual norm is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let's calculate the average amount this worker earned per hour during a given year: 25,000 / (1900 /12) = 157.9 rubles.
What is the difference between a tariff rate and a salary?
These two concepts are similar in many ways, since both of them reflect the monetary expression of labor remuneration. The similarities between the two are greater now than they were a few decades ago, as labor law is undergoing significant changes. However, there are also significant differences
General features of salary and tariff rate
- Both provide for a minimum amount that can be paid for work.
- Payment cannot go below the established limit.
- Relates to the qualifications of the employee.
- They are taken into account without additional payments, allowances, compensations, or social charges.
Differences between tariff rates and official salaries
Let's compare these two concepts in the following table.
|
Base |
Tariff rate |
Official salary |
|
|
What is it charged for? |
For fulfilling labor standards per unit of time |
For the performance of functional duties where the norm cannot be established |
|
|
Calculation time unit |
Hour, week, month (any convenient time unit) |
||
|
What does the value depend on? |
From the tariff category (inter-category coefficient) |
From the qualifications received by the employee |
|
|
Professional circle |
Real economic spheres: construction, mining, manufacturing, production, etc. |
Non-production areas of work: lawyers, civil servants, management, etc. |