Ways to improve the organization of wages in a budgetary institution. Formation of the basic part of remuneration: tariff scale or grades

ETS state employees

TS in a commercial company

DEVELOPMENT OF THE TARIFF GRID BY COMMERCIAL STRUCTURES

Tariff scale by categories for 2017-2018

Unified tariff scale

Tariff scale and categories to it

Schedule" Automated information and analytical system "obverse:

Billing

Key components of the tariff wage system

How are wage rates set for employees?

Time-based wage system

Piece rate form of wages

Tariffs in the budget

Surcharges in the tariff system

Answers to current questions

Classification of working professions

Classification of managers

on wages of employees of federal state institutions.

Billing management

Dialog Billing

Example #1. Calculation of wages according to the tariff system of remuneration

Example #2. Calculation of wages according to the temporary wage system

Control Panel

home › Housing and communal services › Ways to improve the organization of wages in a budgetary institution. Formation of the basic part of remuneration: tariff scale or grades

At any Russian enterprise, budgetary or commercial, the salaries of employees are not the same.

The salaries are indicated in the staffing table, but the ratio of the salaries of employees is fixed in the tariff scale.

Remuneration according to a certain system was developed by Soviet legislators in the first half of the last century. According to the developers, any employee (from a simple worker to a manager) should depend on:

from the position held;
on the complexity and importance of the work.

To determine the difference in salaries, tariff scales (TS) are being developed. The basis of the CU is a single tariff scale (UTS), compiled in the form of a table. The elements of the table are:

categories of wages (there are 18 in total);
tariff rates.

The coefficient increases with each digit.

In addition to the ETS, grids are developed by categories indicating positions and qualifications. Such vehicles are divided into industries. In the public sector, for example, the industries are:

healthcare;
education;
forestry, etc.

In addition, each industry is divided into sub-sectors. For example, education is broken down into elements:

universities;
public education;
leaders.

In turn, each sub-sector can contain its own components. On the example of education, the sub-sector of managers contains grids:

general education;
higher education.

The TS themselves are also tables, which consist of columns with values:

position or qualification;
the range of applied coefficients.

For clarity, consider an example:

According to the tariff scale, the salary of the rector of the university should be in the range of the ETS category from 17 to 18, and the school teacher - from 7 to 14.

Category coefficients: for the rector - from 9.07 to 10.07, and for the teacher - from 2.76 to 6.51.

Which coefficient by category to apply is indicated in the reference books:

ETKS (contains types of work by categories of working professions and positions);
CEN (applies to managers, specialists and employees).

From the above summary: The TC sets out by what factor the minimum wage must be multiplied to get.

The system of payment in the public sector according to a single grid was used until the end of 2008, today it not applicable. To calculate the salaries of state employees in 2017, the rules of Decree No. 583 are applied.

The specified legal act introduced new systems for calculating the salaries of employees of municipal, federal or state organizations.

AT new system the use of ETKS and CEN directories is mandatory, but the rates or salaries are approved by the head of the organization.

Supervisor budget enterprise When establishing or remunerating, must take into account:

the complexity and significance of the work;
the qualifications of the employee;
the complexity of the work.

Meanwhile, the salary of a state employee is not only a bare salary, but also:

(for seniority, title, class, etc.);
premiums (sizes and grounds are indicated in local regulations);
compensation (for example, or "northern").

According to the 583rd Decree, the system for setting the salaries of employees must be fixed in the local act of the organization:

in the collective agreement;
in the regulation on remuneration and bonuses;
in other agreements.

How exactly to develop a remuneration system is described in the recommendations of the Russian Commission dated December 25, 2015. (Minutes of the decision No. 12).

The commission decided that the salary of the head of the enterprise directly depends on the average salary of his subordinates. In addition, when forming a remuneration system, the following conditions should be applied:

the salary for the lowest category cannot be less than the legal minimum wage;
the work of employees of the same position and qualifications should be paid equally;
salary reduction is unacceptable;
fixed salaries and rates are established taking into account belonging to a professional qualified group;
All salaries, rates, allowances and bonuses are included in staffing.

As a result, what we get: the amount of salary (salary + bonuses and allowances) can be found from local acts:

staffing;
collective agreement (if any);
regulations on wages, bonuses, allowances, etc.

Employees have the right to get acquainted with all documents and acts of the organization that relate to salaries.

According to the norm 143 articles Labor Code An employee's pay must be in proportion to his efficiency. That is, the higher the rank or qualification of an employee, the more expensive his work. And the category directly depends on the types of work. All types of work inherent in a particular category (by profession) are listed in the ETCS.

The guide defines:

industries (construction, foundry, forging, etc.);
professions;
ranks.

The directory is regularly updated, the current version of the ETKS is located.

For each category, any working profession the manual describes:

What education should an employee have?
work experience;
what should he know and be able to do;
what work to do.

Based on the data from the directory, you can set a category or a tariff coefficient.

The leading link (managers) is the administration of the organization, whose tasks include ensuring the activities of the enterprise in accordance with:

with the goals of the enterprise;
with current legislation.

That is, the administration is obliged to organize its work in such a way that the enterprise works for the result indicated in the charter, while respecting the legal rights of employees and the state.

For this, the Soviet developers created the CEN reference book. It is still active, but changes regularly. The latest version was approved in 2014. The guide contains information on:

titles leadership positions;
requirements for knowledge and skills for each position;
education and experience requirements;
main functions.

All data can be viewed at the link.

The handbook describes the requirements for the positions of all departments of the administrative apparatus:

to managers (directors, heads, heads of departments, etc.);
specialists (engineers, technicians);
employees (agents, secretaries, operators).

The data of the handbook are mandatory for the development of a remuneration system in the organization.

To justify the salary of an employee private company, it suffices to indicate salaries and allowances in the staffing table. And you can calculate these dimensions on the basis of the same reference books - ECTS and CEN.

The minimum wage is always taken as the basis (the smallest figure in 1 category). It is important to take into account the fact that each region can adopt its own minimum wage. This circumstance can be found out by studying the information on wages published on the official website of the administration of the region (krai, region, Moscow or St. Petersburg).

The only condition Tariffication is the non-admission of discrimination. That is, the director has the right to establish any salaries for the employees of the company.

But employees who perform the same function on equal terms should be paid at the same rate.

How can you develop a TS:

identify all positions and professions by company departments;
divide functions into categories depending on the types and significance of work;
set the coefficients to the ranks.

At the same time, the first category is based on the size of the minimum wage and the coefficient 1. Next, the billing system needs to be fixed in the local normative act.

Enterprises that have received the right in the conditions of the formation of market relations to independently resolve issues of organization wages, use for this various models and approaches. But due to the absence of a database of good payroll practices, most businesses still use the traditional payroll system. tariff system.

Tariff system wages is a set of various regulatory materials, with the help of which the level of wages of employees at the enterprise is established, depending on the complexity, working conditions and characteristics of various industries.

The main elements of the tariff system include: tariff scales, tariff rates, tariff qualification reference books, tariff guides positions of employees, official salaries, allowances and surcharges to tariff rates, regional coefficients to wages.

Tariff scale- this is a scale of categories, each of which is assigned its own tariff coefficient, showing how many times the tariff rate of any category is greater than the first. The tariff coefficient of the 1st category is always equal to one. The number of digits and the values \u200b\u200bof their corresponding tariff coefficients determined in accordance with collective agreement concluded at the enterprise between the administration and employees represented by the trade union. Its provisions, in turn, are developed on the basis of an industry-wide tariff agreement and should not allow a deterioration in the situation of workers.

Tariff rate is the absolute amount of wages expressed in monetary terms per unit of working time. Based on the tariff scale and tariff rate The first category determines the tariff rates of each subsequent category. The value of the tariff rate of the first category is determined by the collective agreement of the enterprise and depends on the financial capabilities of the enterprise, on the one hand, and the state of the conditions of remuneration, reflected in the industry agreement, on the other hand.

The tariff rate is the initial value for establishing the level of remuneration of workers, regardless of what forms and systems of remuneration are used at the enterprise.

Depending on the chosen unit of time, tariff rates are hourly, daily and monthly (salaries). Hourly tariff rates are most widely used in practice, since various surcharges are calculated on their basis. Daily and monthly rates are calculated by multiplying the hourly rate by the number of hours in a work shift and the average monthly number of hours worked per month.

Tariff and qualification guides- this is regulations, with the help of which the category of work and worker is established. They contain information about what a worker of each category of each specialty should know theoretically and be able to do practically. They usually consist of three sections: "Characteristics of work", "Must know" and "Examples of work". Mandatory for use in all industries National economy Previously, at present, tariff-qualification guides are advisory in nature and are normative only for enterprises using them. The assignment of a qualification category is carried out by a qualification commission (usually a workshop or factory).

Companies using traditional approaches In the organisation wages, apply tariff scales, tariff rates and tariff-qualification reference books to determine the wages of workers. For employees who are employees of managerial labor, which means managers, specialists and other employees, such enterprises use a staff-salary system. Its features lie in the fact that a staffing table is compiled, which is a list of positions available at a particular enterprise, the number of employees for each position and the amount of monthly salaries.

The attestation commission of the enterprise, based on the use of qualification directories for the positions of employees in the process of attestation, assigns a qualification category to employees.

The qualification directory of positions of employees consists of individual characteristics. Each of them has three sections: Job Responsibilities”, “Must know”, “Qualification requirements”.

Like the tariff qualification guide, the qualification directory of positions of employees is currently advisory in nature and can be arbitrarily used by enterprises, with adjustments, changes to its sections.

The frequency of certification of employees is also determined by the enterprise itself.

Many enterprises are now on the path to finding the most effective, new approaches to organizing wages based on elements of the traditional tariff system. This is a positive process, which is a consequence of giving enterprises autonomy in dealing with these issues.

The most widespread is the use of a single tariff scale for organizing the remuneration of all workers in the enterprise. As a rule, the number of ranks assigned to workers remains the same - 6-8. The total, maximum number of digits in the grid can be determined at a particular enterprise, as well as the values \u200b\u200bof the tariff coefficients corresponding to them, - arbitrarily. It is obligatory to fix this in the collective agreement. An example of such an organization of remuneration is the use of a single tariff scale for remuneration of employees of budgetary organizations. It can be recommended for everyone else.

The third element of wage organization based on tariff system- Forms and systems of wages. With its help, the relationship between wages and its actual results is carried out.

When developing and analyzing performance labor indicators enterprises practice the use of average tariff rates for a group of workers (works). All these indicators are determined on the basis of the current wage system at the enterprise.

When determining the average tariff rate, one of the following calculation methods can be used:

1. Tc \u003d -Σ T H / Σ H

where T is the tariff rate of workers (works) having the same category; H - the number of workers with the same category.

This method of calculation is the most appropriate for estimating the average wage rate of time workers.

2. Tc \u003d Σ T TP / Σ TP

where TP is the complexity of work for each category.

This formula is used to calculate the average tariff rate for works whose labor intensity is known.

The average tariff rate can also be defined as the product of the average tariff coefficient by the tariff rate of the 1st category.

3. Tc = T1 Kc,

where Тс is the average tariff rate of a group of works (workers); T1 - tariff rate of the 1st category for a given group of workers (works); Кс - average tariff coefficient of this group of workers (works).

The average tariff coefficient can be set according to one of the formulas:

1. Kc \u003d Σ · H / Σ H;
2. Kc \u003d - Σ K TP / Σ TP;;
3. Ks \u003d Kb-Kb Km / Rb-Rs;
4. Ks \u003d Km-Kb-Km / Rs-Rm

where K is the tariff coefficient corresponding to the category of this group of workers (works); H - the number of workers with the same categories; TP - the complexity of work with the same categories; Kb, Km - tariff coefficients corresponding to the larger and smaller of two adjacent categories, between which there is an average category, respectively; Rs - the average wage category of workers (work); Rb, Rm - the larger and smaller of two adjacent categories of the tariff scale, between which there is an average.

For analytical purposes, the calculation of the above average indicators is appropriate only for workers, since the tariff coefficient and category characterize their skill level, comparable to the requirements of this qualification on the part of work. For managers, specialists and employees, when using ETC, a category is assigned for the purpose of a clear differentiation in remuneration.

The main elements of the unified tariff system include regional coefficients and bonuses to wages for work experience in unfavorable natural and climatic regions.

The regional coefficient is a standard indicator of the degree of increase in wages, depending on the location of the enterprise, organization. It is set directly to wages, to which the district coefficient is extended. They can range from 1.0 to 2.0. For example, if the monthly earnings of a worker of any enterprise, where a working coefficient of wages equal to 1.4 is distributed, amounted to 270 thousand rubles, then he should be charged: 270.0 thousand rubles. x 1.4 \u003d 378 thousand rubles.

The main task of regional wage regulation is to ensure equal real wages for equal work in all economic regions of the country.

The wages of workers are differentiated using regional coefficients, which are built taking into account, firstly, the difference in the level of prices for consumer goods, and secondly, the difference in the budget set of goods, which depends on differences in the climatic conditions of areas requiring specific sets food, clothing, fuel, etc.; thirdly, differences in climatic conditions that affect the worker directly in the process of labor and cause an increase in his physical tension compared to similar work in other climatic conditions.

Intersectoral ETC is an analogue for the development of relevant industry-wide unified grids and unified enterprise grids, in which intersectoral unified wage conditions for various categories of workers must be adapted to the conditions of industries and specific enterprises, to the professional and qualification composition of workers.

When developing the tariff scale of an enterprise, you need to know:

main characteristics of the tariff system;
features of grid construction;
the most common errors, in order to eliminate them.

The number of digits should be determined by the enterprise itself, and what larger enterprise, the greater the gap in the skill level of workers, the greater the number of categories the tariff scale can contain.

The ratio of extreme digits in the developed grids will depend on what inter-digit ratio the enterprise will establish.

At the same time, one must proceed from the conclusion of psychologists that the lower limit of the feeling of material interest is 10%, that is, the difference in tariff coefficients should not be set less than 10%.

When determining the ratio of extreme gaps, the prevailing level of wages for the simplest and most complex work performed at the enterprise can also be taken into account.

It is very important to establish the principle of growth (both absolutely and relatively) of tariff coefficients from category to category.

There are two principles of growth - equal and progressive. With an equal increase, the growth of tariff coefficients from category to category occurs in an equal amount.

With a progressive increase, the tariff rates of higher ranks may increase in a larger relative amount than those of lower ranks.

The greater the degree of complexity, that is, the categories in the tariff scale, the more accurately the differences in the complexity of labor and the qualifications of the employee will be reflected in wages. The lower the number of digits, the lower this accuracy will be, since most of the works will be charged either with overestimation or underestimation of their complexity. The smaller the number of ranks in the grid, the less often the worker's rank changes and the weaker the material incentives for advanced training.

However, the number of groups according to the complexity of labor should be limited, based on the optimal ratio between the extreme categories, as well as practical expediency.

When determining the minimum tariff rate for employees of an enterprise, one should focus on the optimal share of the tariff in wages for the current state of the economy, approximately 65-70%, with a subsequent increase in this level to the pan-European standard, according to which in countries with developed market economy the share of tariff wages is at least 90%, which ensures a high level of payment organization and labor efficiency.

When developing in-house tariff conditions wages economic services enterprises must first of all focus on the relevant territorial and sectoral tariff agreements, distributed in the prescribed manner at the enterprise. Industry tariff agreements provide for norms regulating social and labor relations in the field of organization, payment, social guarantees, hiring and firing workers who, in the process of transition to market relations, are aimed at leveling the conditions for the reproduction of the labor force at the industry level. When developing a collective agreement in terms of tariff terms of payment, the enterprise, in accordance with its financial possibilities may adjust upwards the rates of payment provided for in sectoral tariff agreements.

In the collective agreement, as the basis for constructing the tariff payment of employees, the enterprise first of all fixes the lowest level of payment for the fulfillment of the labor norm (range job duties), which is the minimum tariff rate. In the context of the transition to market relations, when it is necessary to socially protect low-paid workers, we can recommend the regressive principle of constructing tariff scales. It provides for a relative increase in coefficients, but in descending order. After the grid has been developed - its range has been determined, the inter-digit ratio has been established - one should proceed to the billing of work and workers. Order of conduct tariff works and workers are schematically depicted in rice. one.

Rice. 1. Procedure for billing works and workers

Each worker receives a wage for his work. Based on Art. 135 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), wages are set for an employee employment contract in accordance with the remuneration systems in force in the organization. It is possible to differentiate wages using the tariff system of remuneration, when remuneration for work depends on the qualifications of the employee, the complexity, quantity and quality of the work performed by him.

According to Art. 143 Labor Code of the Russian Federation wage system includes:

tariff rates;
salaries (official salaries);
tariff scale;
tariff rates.

The main element of the tariff system of remuneration are tariff rates.

Tariff rate- the amount of remuneration of an employee for the fulfillment of a labor norm of a certain complexity (qualification) per unit of time (hour, day, month) is fixed, without taking into account compensatory, stimulating and social payments. The tariff rate of the first category determines the minimum wage for unskilled labor per unit of time.

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

Tariff category reflects the complexity of the work and the skill level of the employee, and qualifying category characterizes the level of his professional training. Typically, the first category is assigned to the least qualified positions, and as the level of complexity of the work increases, so does the category.

Tariff coefficient sets the ratio of the tariff rate of this category to the tariff rate of the first category. The tariff coefficient shows how many times the rate of any of the digits of the grid is higher than the rate of the first digit, the coefficient of which is always equal to one. The ratio of the tariff coefficients of the extreme categories is tariff scale range. Today, six- and eight-digit tariff scales with a range of two are most common.

NOTE

The system of remuneration, the size of tariff rates, salaries, bonuses, other incentive payments, organizations determine independently in collective agreements and internal local acts (provisions on bonuses, provisions on remuneration, etc.). AT various organizations different tariff scales can be set, differing, for example, in the number of digits.

AT commercial organizations there are no mandatory tariff scales introduced at the legislative level. They can develop their own tariff scale. A private employer has the right to independently set the number of categories in the company's tariff scale, the size of tariffs and coefficients.

When developing pay scales, the following should be taken into account: no one should receive a salary below the current minimum wage (SMIC), and the maximum wage is not limited.

NOTE

From 01.07.2016 the minimum wage in Russian Federation set at the level 7500 rub. (art. 1 federal law dated 02.06.2016 No. 164-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage””).

When developing the tariff scale, the option of increasing (from category to category) inter-digit coefficients is used. There are the following options for constructing a tariff scale scale:

progressive absolute and progressive relative (in percent) growth of tariff coefficients (Table 1). In this case, with the growth of the discharge, the indicators of the absolute and relative values of the coefficients increase;
progressive absolute and constant relative (in percent) growth of tariff coefficients (Table 2), where the magnitude of the relative growth of tariff coefficients is constant;
constant absolute and regressive relative (in percent) growth of tariff coefficients (Table 3), in which the magnitude of the growth of the absolute coefficient is constant;
regressive absolute and regressive relative growth of tariff coefficients (Table 4). Here, the value of the coefficient and the relative value of the tariff coefficients decrease with the growth of the category.

The most economical and widely used is the progressive absolute and relative growth of tariff coefficients.

Tariff coefficients are determined based on the specifics of the production process.

Absolute increase in tariff coefficients for each category can be found by the formula:

Absolute increase in tariff coefficients = Tariff coefficient of the next category in order - Tariff coefficient of the previous category. (one)

In our example (see Table 1), the absolute increase in tariff coefficients is:

for the 2nd category - 0 ,08 (1,08 - 1);
for the 3rd category - 0 ,12 (1,20 - 1,08).

Similarly, the calculation is made for 4-6 digits.

Relative increase in tariff coefficients is determined as a percentage by the formula:

Relative increase in tariff coefficients = Tariff coefficient of the next category / Tariff coefficient of the previous category × 100 - 100. (2)

Then the relative increase in tariff coefficients will be equal to:

for the 2nd category - 8 % (1.08 / 1 × 100 - 100);
for the 3rd category - 11 % (1.20 / 1.08 × 100 - 100).

Similarly, the calculation is made for digits 4, 5 and 6.

Let the relative increase in tariff coefficients be equal to a constant value - 12 % .

We find tariff coefficients and their absolute increase.

Tariff coefficients for each category are calculated as follows.

The value of the tariff coefficient of a certain category is taken as X. Then the initial formula for the 2nd category will look like:

X / 1 × 100 - 100 = 12

X / 1 × 100 = 12 + 100 = 112

X / 1 = 112 / 100 = 1.12

X=1.12×1= 1,12 - tariff coefficient for the 2nd category.

We find the tariff coefficient for the 3rd category in the same way, using the formula:

X / 1.12 × 100 - 100 = 12

X / 1.12 × 100 = 112

X / 1.12 = 1.12

X \u003d 1.12 × 1.12 \u003d 1,25 .

Similarly, we determine the tariff coefficients for categories 4-6.

The absolute increase in tariff coefficients for each category is found by the formula (1):

for the 2nd category - 0,12 (1,12 - 1);
for the 3rd category - 0,13 (1,25 - 1,12).

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

Suppose the absolute increase in tariff coefficients is equal to a constant value - 0,08 .

We find the tariff coefficients and their relative change in values.

Tariff coefficients for each category are calculated as follows:

for the 2nd digit: 1 + 0.08 = 1,08 ;
for the 3rd digit: 1.08 + 0.08 = 1,16 .

Similarly, we determine the tariff coefficients for 4, 5 and 6 categories.

E. V. Akimova, auditor

The material is published in part. You can read it in full in the magazine.

1. Unified tariff scale for remuneration of public sector employees

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

Unified tariff scale:

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

	Digit range
I. Technical executors
Pass office 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 names	4-8
Accountant	5-11
Engineers of various specialties and titles	6-11
Interpreter	6-11
Fingerprint translator	6-11
Psychologist	6-11
Editor	6-11
Sociologist	6-11
Merchandiser	6-11
Physiologist	6-11
Painter	6-11
Economists of various specialties and titles	6-11
legal adviser	6-11
Architect	6-13
Constructor	6-13
Mathematician	6-13
Programmer	6-13
Technologist	6-13
Painter	6-13
Electronics	6-13
Accountant-auditor	6-13
III. Leaders
Managers:
storage room	3
	3-4
pass office	3-4
copying and duplicating bureau	3-4
photo lab	3-4
household	3-4
expedition	3-4
office	4-5
typing bureau	4-5
	4-6
Site foreman (including senior)	6-11
	7-8
Section manager (shift)	7-12
Foreman (foreman), including	8-11
Head of economic department	7-8
Section manager (shift)	7-12
Foreman (foreman), including senior	8-11
Head of Department	11-14
Foreman	11-14
Chief Specialist	13-17
Head of an institution, organization, enterprise	10-18

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

Categories and positions of employees	Digit range
SCIENCE AND SCIENTIFIC SERVICE
Researcher	8-17
Leaders
Chief specialists: in departments, departments, laboratories, workshops	12-14
Chief Engineer(designer, technologist, architect) of the project scientific organization	13-15
Head of the main structural unit, Scientific Secretary	13-16
Branch manager (head, manager)	13-16
Head of an institution (organization)	16-18
EDUCATION
Pedagogical staff of public education institutions
Teachers of all specialties, teacher, teacher, accompanist	7-14
Methodist, master industrial training	8-13
Higher education institutions
Teaching staff	8-17
Leaders
Institutions of public education
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, training 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 >

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

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

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

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

In the period from September 1, 2007 to December 31, 2008 for employees of federal budgetary institutions and civilian personnel military units whose wages are paid on the basis of the UTS, new wage systems will be introduced in accordance with Decree of the Government of the Russian Federation of September 22, 2007 No. 605 “On the introduction of new wage systems for employees of federal budgetary institutions and civilian personnel of military units whose wages on the basis of the Unified Tariff Scale for Remuneration of Employees of Federal State Institutions”.

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

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

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

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

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

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 an employee for the 1st and 2nd category. Examples: 1.0; 1.05; 1.1; 1.45; 1.9; 2.7. As the discharge increases, its growth rate increases. And vice versa: 1.0; 1.5; 1.9; 2.2.

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

The choice of forms of remuneration

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

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

1	2	3	4	5
100	120	130	140	150

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

K(s) = SUM(K*Number)/SUM(Number)
K (s) \u003d 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 wage system

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

pay scales,
tariff rates,
tariff and qualification guides,
job salaries,
tariff directories of positions of employees,

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

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

Daily and monthly rates are calculated:

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

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

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

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

Annual working time fund for 2006 with a 40-hour working week (1980 hours).

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

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

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

60606 rub. * 180 hours = RUB 10,909.08

Time-bonus system:

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

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

Accrued to the employee:

RFP - 10 thousand rubles.

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

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

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

Premium 7500 * 25% = 1,875 rubles.

Monthly salary: 7500 + 1875 = 9375.

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

ZP: 10000: 20 days * 15 days = 7500

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

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

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

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

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

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

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

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

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

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

If a piece worker works according to production standards on machines with different performance or different nature of work within established norm service, then piece rates are determined for each machine separately:

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

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

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

If an employee performs different types works:

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

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

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

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

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

Finished on slide 25.
download

See also:

For workers, 6 or 8-digit wage scales are most often used.

Local computer networks. Methods of communication between computers

Generation of a surface triangular unstructured mesh based on the AeroShape3D computational mesh

Encoding of text information. ascii encoding. Basic Cyrillic encodings

Algebra lesson in grade 11 on the topic "Complex numbers"

8. Classification building materials by purpose and operational features 4

I. N. Kalinauskas

The article is categorized under: Teaching physics

anaerobic infection

Ultrasound preparation

How the state is being destroyed

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

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

weight in it railway transport, which provides most of the most important interregional communications, connects disparate sea and river basins, receives cargo from road and pipeline transport, and reserves other types 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. There are double-track lines on most inter-district directions.
Another essential feature of the UTS of Russia is a high degree of concentration of traffic on highly equipped highways with a relatively low density of communications compared to other developed countries. Average load railway general use in 1990 amounted to 28.4 million t-km/km; on a significant part of the railway network, the average freight density was more than 50 million t-km / km. On a number of lines, the density of cargo traffic in one direction exceeded 100 million net tons per year with large volumes of traffic. The average traffic density of main oil pipelines and the load of the largest of them are comparable to the given indicators of the railway Multi-line systems main gas pipelines pump up to 200 billion m3 of gas per year.
A significant concentration of transportation allows the use of perfect and highly productive vehicles and achieve greater cost-effectiveness of transportation. Increasing the transportation capacity of the transport system, increasing speeds and reducing the cost of communications between different regions and points are factors contributing to growth business activity, increasing the efficiency of production, improving the living conditions of the population. In this regard, it is necessary to systematically develop and improve the UTS, which must be balanced with the economic and social tasks, meet environmental, resource-saving and other requirements.
Much attention is paid to these issues in all industrialized countries with market economies. The transport policy of these countries is based, as a rule, on the rational delimitation 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.

1 … 6 7 8 9 10 11 12 13 … 22

To compile the tariffs for teachers, you need:

set the load of teachers in the section Loads On the page Classes , teachers or Items ;
enter Additional information by teachers in the section Loads On the page Billing .
define the list of columns of the billing table in the dialog Table setup On the page Billing .

Tariffing is managed using the buttons located on the control panel:

Rice. Billing control panel

Tariffication includes additional information about teachers not used in scheduling. The dialog is used to enter this data. Billing . The dialogue consists of two pages, Certification and Surcharges .

To build a tariff table, it is not necessary to fill in all the fields on the dialog pages. The following will show you how to select the desired table columns.

Consider a page Certification .

Rice. DialogBilling, pageCertification

Page Certification consists mainly of three groups of elements − Qualification , Pedagogical work experience and Education and Position .

Note. The date formats in the dialog match the format specified in the Control Panel of the computer's operating system. You can change the format in Start/Settings/Control Panel/Date and Time. Date format in examples: year-month-day.

If the length of service is calculated incorrectly, check the system date on your computer.

Education and Position .
- Education . Options: higher, incomplete higher, secondary special.
- Education document . Information about the diploma in free form.
- Job title . Options: teacher, head teacher, director, trainee.

Let's move on to the second page of the dialogue - the page Surcharges .

Rice. DialogBilling, pageSurcharges

other information .
Extracurricular work (% of the rate) . Extracurricular work allowance as a percentage of the rate.
Circle work (hour) .
Homeschooling (hour) .
cool guide . The drop-down list with class names only appears when the checkbox is selected.
Cabinet management . The drop-down list with cabinet names only appears if the checkbox is checked.
Coordinates .
- Telephone .
- Email . E-mail address.

Employees of different categories of wages are differentiated using the tariff system. Its definition and procedure for use is given by Art. 143 of the Labor Code of the Russian Federation. In practice, this form of payment combines the rules and norms, according to which any position in the organization has a tariff rate (salary). Its value is affected by the severity, complexity, intensity and other working conditions. In this article, we will consider what is included in the tariff form of remuneration of workers.

The tariff system is the most common payment model. She shares it like this:

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

The elements of this system include tariff indicators:

grid;
ranks;
Odds;
rates;

Tariff scale - a scale that links ranks with coefficients. For example, for state employees, tariffs for 18 categories are applied. The size of the tariff and earnings is affected by the qualifications and complexity of labor. The rate of the 1st category is considered the basis for calculation. It sets the amount of salary for reporting time.

ETKS - unified tariff qualification and EKS - single directory administration positions created for billing and rank division of personnel. They describe what education and experience an employee should have, his knowledge, skills, nature of work. Today, employers can use professional standards corresponding to the requirements of the labor market.

Personnel performing elementary operations are assigned the 1st category. It is increased with the growth of the professionalism of the worker.

The tariff rate is fixed by local acts of the organization, regulations, agreements, collective agreements. The established system of payment for work must fully comply with the Labor Code of the Russian Federation, and the established rates must comply with the norms of ETKS, EKS, professional standards, and also not contradict state guarantees.

According to the Letter of Rostrud dated April 27, 2011 No. 1111-6-1, the authorities recommend setting equal salaries for positions of the same name in the state.

Work of equal value should be paid equally Art. 22 Labor Code of the Russian Federation). Other payments in excess of the tariff: allowances, incentives and others may vary for employees depending on the following points ( Art. 132 of the Labor Code of the Russian Federation):

Qualifications;
The complexity of the activity;
The amount of labor;
The quality of labor.

Employees' earnings also increase by the value of the coefficients indicated in the table.

These coefficients determine the organs state power by industry and separate sections of organizations.

An employee of the accounting department Chernygova M.P. earnings are calculated on the basis of the daily tariff rate: 1,200 rubles / day. In addition, she is entitled to a bonus of 2,500 rubles / month. It operates in the Far East with a multiplier of 1.5. In August 2016, she worked 18 days out of 22 according to the schedule, and was on sick leave for 4 days, the amount of which amounted to 4,054 rubles.

The employee's earnings for August are: ((1,200*18)+(2,500/22*18))*1.5+4,054=(21,600+2,045.45)*1.5+4,054= 39,522 ,18 p.

Earnings depend on the skill of the employee and the time worked by him. The system is introduced when labor is not standardized and it is difficult to take into account the number of actions performed by a person. Often, the time allowance is used for payments to administrative and management personnel (AMP), auxiliary, service personnel and associates.

Earnings with simple time work are calculated by multiplying the rate by the time spent on labor. If not the entire calculation period has been worked out, the interval actually worked out is taken into account.

Salary = Hourly rate x Hours worked

The bonus form, in addition to the time spent on labor, implies taking into account the quality and quantity of duties performed. Based on this, the employee is entitled to a bonus: a fixed amount or a percentage of the base in accordance with the collective agreement, regulations and order.

Salary = Hourly rate x Hours worked + Bonus

Salary (option No. 2) \u003d (Hourly rate x Volume of hours worked) * Bonus percentage

With unsatisfactory results labor activity the employer has the right not to issue bonuses to the employee.

An employee of Mayak LLC, painter Vasiliev N.N. the rate of 155 rubles per hour is assigned according to the tariff. In July of this year, he worked 176 hours (22 days * 8 hours). The organization provides for bonuses for employees of this position in the amount of 3,500 rubles. monthly.

Vasiliev's earnings for July 2016 will be: 155 * 176 + 3,500 \u003d 30,780 rubles.

With this form of payment to personnel depend on the final result of labor, taking into account the quality of the services provided or finished products. Such a system gives a person an incentive to increase productivity and provide good quality his work.

The amount of earnings is at piece rates per unit of production or operation. The transaction is practiced by organizations that can clearly record the quality and volume of goods produced or actions performed.

An organization can pay for the results of work individually or collectively, for example, for a team of employees. Depending on the method of calculating salaries, a transaction is divided into several types:

Direct - at fixed rates;
Premium - premiums are applied for processing and for other reasons;
Progressive - prices increase with excess production;
Indirect - earnings directly depend on the result of labor;
Chord - for the entire amount of work set the deadline and payment.

This form is based on clear rates and takes into account permanent circumstances. It is ideal for remuneration according to the plan: for the performance of a specific amount of work.

It has some disadvantages. Constantly receiving official salary employees do not seek to increase the intensity and efficiency of their work, to do manufacturing process more optimal and rational.

Additional material remuneration for employees is simply necessary. This will stimulate initiative and creativity in the performance of their duties.

By paying allowances and bonuses to employees who show the best results, the manager ultimately wins. Production begins to develop actively.

A positive impact on the economy of the organization, in terms of remuneration at the rate, will have a few simple rules:

Arouse the interest of workers in the wage system;
Pay for identical work is equivalent;
Divide rates not only depending on the skill of the staff, but also on the results, complexity, intensity of activities;
Create interest in replenishing the workforce;
To provide bonuses and raise salaries to highly qualified specialists who show significant results for production;
Increase the rates for work performed in excess of the standards.

The system of remuneration in the budget is established by a collective agreement, agreements, other local acts. They must comply with the laws of the Russian Federation.

Until December 2008, payment in the budget was carried out according to the UTS - a single tariff scale. It acted on the basis of Decree No. 785 of 10/14/1992.

continuation:

Each employee, according to the ETC, has his own pay ratio.

The amount of salary (tariff) of the 1st category must be equal to or exceed the minimum wage (see →). The maximum size of this indicator is unlimited and depends solely on the finances of the employer.

The rates of personnel of the highest ranks are equal to the product of the rate of the I level and the coefficient of skill.

Now labor is paid in a new way (NSOT), this is enshrined in Resolution No. 583 of 08/05/2008. The principle of payment to state employees is based on the data of ETKS and EKS, state guarantees, lists of additional payments and incentives.

The size of the rates is approved in a new way by the manager, taking into account the skill of the employee, the complexity and significance of his work. The amount of earnings, excluding additional payments for NSOT, should not be lower than the indicators established in the ETS for similar work.

Surcharges are used to compensate an employee for any loss in salary caused by reasons beyond his control. The allowances encourage the worker to raise his professional quality and skills.

Some tariff payments are fixed in internal documents organizations, while others are mandatory and guaranteed by law. For example, payments for an academic degree, northern ones, for movement along a mine shaft, etc. Surcharges can be established by agreement of the parties and fixed in an employment agreement.

Additional payments can be divided as follows:

According to Art. 191 of the Labor Code of the Russian Federation, the employer has the right to independently establish the types of incentives for employees for their success. Surcharges are fixed in the collective agreement, charter, regulation on discipline. Labor allowances are stimulating and depend on business qualities specific employee.

Table 1. An example of a scale for progressive absolute and relative growth of tariff coefficients

Tariff scale parameters

Tariff categories

Tariff scale parameters

Tariff coefficients

Question number 1. How are holidays and sick days paid under the tariff system?

Organizations using this system “keep up” with the Labor Code of the Russian Federation and provide employees with the entire social package.

Question number 2. What does the equality between the rate of an employee of the first category and the minimum wage lead to?

At the same time, the organization must change the tariff scale with an increase in the minimum wage. This leads to an increase in staff salaries. As a result, employees form the opinion that wages do not depend on the result of work, but on inflation rates and policies regarding the size of the minimum wage. Therefore, you should set the rate of the first category above the minimum wage. Only then will employees have an incentive to increase the effectiveness of the production process.

Question number 3. Where is the tariff system applied?

This form is mainly used large organizations. Regardless of the number of departments in such enterprises, it is necessary to establish a single salary payment template. Less commonly, small companies apply tariffs.

Question number 4. What guarantees are provided to employees working at the rate?

The law only protects wages. Even pregnant and young mothers can be deprived of bonus payments by the authorities. The main thing is that the accrued earnings be greater than or equal to the minimum wage.

Question #5. What are the disadvantages of tariff payment?

This payment system also has negative points:

The employer must be well versed in the laws and follow their changes.
The priority is the qualification of the staff, not the quality of work.
The management forms the salary fund based on tariffs and laws, not taking into account profit and performance results.
Employee contribution to labor process little depends on the amount of incentives.

The tariff system is a full-fledged opportunity to work according to the provisions of the Labor Code of the Russian Federation, without depriving the staff in salary. To prevent possible problems with the labor inspection, the administration should be guided by the law, and employees should carefully read the contract and ask questions of interest in order to avoid disagreements.

Popular in category: