Unified wage scale. Russian accountant. Tariff wage system

"Personnel service and personnel management of the enterprise", 2011, N 10

Labor law Russian Federation pays a lot of attention to wages: a whole section is devoted to this issue Labor Code. Any employer is concerned about wage issues: the price of labor must be market-based and not ruinous for the enterprise. To do this, employers are beginning to develop pay systems. On their own or with the involvement of intermediaries and consultants. At the moment the market consulting services offers enough a large number of different approaches to the construction of wages - both domestic and foreign. Each company has its own characteristics of building such a 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, from the labor market.

Comparison of approaches to the formation of the base part of wages

Article 135 of the Labor Code of the Russian Federation determines that wages are set by an employment contract in accordance with the current this employer wage systems. The Labor Code allows companies to establish their own remuneration systems, tariff rates, salaries, bonuses, and other incentive payments, indicating them in collective agreements and local acts. Currently, wages are determined in the labor market in two ways: spontaneously and scientifically.

The spontaneous principle of constructing salaries is characterized by friendly ties or special influence on the decision maker, as well as, possibly, devotion to the company, work experience, previous "services to the Fatherland". All this combined can be a very good method of building a base part. wages, but only for small companies, where "everything is in sight". An increase in the salary of one employee is perceived as natural for all members of the team, if it fits into the framework of their idea of ​​​​a fair increase in salary. In the middle, and even more so big company such a system cannot exist as a motivational one. It becomes a bone of contention, giving rise to gossip, conflicts and unearned rivalry. Such "internal currents" in the life of the team do not lead the business to the top of leadership. In such companies, sensible managers resort to scientific method building a payroll system for employees. To build a transparent, absolutely logical system based on scientific approach. But how to build this ideal system?

The whole variety of systems can be classified and there are three large groups of approaches to building a system:

• approaches based on the tariff scale;
• approaches based on building a grading system;
• exotic approaches.

Let's focus on the first two.

Features of using the tariff scale

Article 143 of the Labor Code of the Russian Federation defines the tariff system of remuneration, which is such a remuneration system that is based on the differentiation of the wages of workers of various categories. The system itself includes:

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

The same article of the Labor Code also defines the tariff scale: it 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 the tariff scale, where each position (profession) corresponds to some tariff category.

The Labor Code allows companies to establish the type, remuneration system, tariff rates, salaries, bonuses, other incentive payments, which are determined collective agreements and local regulations. Thus, in various organizations there may be different tariff scales, differing in the number of digits and the degree of increase in tariff coefficients. When building your own tariff scale, they rely on two main points: the base value of the "step" of the coefficient and the size of the minimum salary, from which all other salaries will be counted.

The construction of the tariff scale begins with the identification of the minimum salary. Part 4 Art. 129 of the Labor Code of the Russian Federation determines the salary ( official salary) as a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensatory, incentive and social payments.

On September 1, 2007, Federal Law No. 54-FZ of April 20, 2007 abolished 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 the monthly wage for the work of an unskilled worker who has fully worked out the norm of working hours when performing simple work in normal conditions labor.

Thus, the salary of an employee employed in the easiest, auxiliary, without harmful factors, with comfortable working conditions, is the starting point. For example, the trainee accountant in practice counts everything manually, without the use of technology, is in comfortable conditions and his activity in the accounting department is reduced to "clearing the rubble" of the primary documentation, which he will be instructed to streamline. Similarly, archivists and clerks work at enterprises in the manufacturing sector of the economy.

What is the minimum wage? Firstly, not lower than the minimum wage, as indicated by Part 3 of Art. 133 of the Labor Code. Secondly, it is more expedient that the salary is not much higher than the average market wage for a similar position. And thirdly, with this salary, the employee must eat, travel to and from work, pay utility bills and put something aside "for a rainy day" or for 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 09/01/2011), in the Moscow region - 7229 (from 06/01/2011), 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 scale itself: with the help of tariff coefficients, the ratio of subsequent tariff rates to the tariff rate of the 1st category is established.

In a simplified form, the tariff scale of 5 categories is presented in Table 1. Tariff coefficients are set in arithmetic progression with a step of 0.2. The minimum bet is taken in the amount of 5000 rubles. The value of the tariff rates of the next categories is determined by multiplying the tariff coefficient by the tariff rate of the 1st category.

Table 1

Primitive tariff scale

Of course, in life, to build a tariff scale, a scientific justification for changing the tariff coefficient is required. The rationale for such a procedure may be, as recommended by the Labor Code, the Uniform Tariff qualification guide jobs and professions of workers and / or the Unified Qualification Directory for the positions of managers, specialists and employees. However, not all positions can be covered by directories, or the company will independently decide to build its own tariff scale by modifying the classic ones.

To determine the size of the "step" use two methods: arithmetic and geometric progressions.

The arithmetic progression establishes an equal change in the coefficient from the tariff category to the tariff category (see table 1). A geometric progression involves an increase in the step by a certain number of times. Table 2 shows an example of a tariff scale with a coefficient that varies exponentially. The tariff coefficient changes by 1.1 times.

table 2

Tariff scale with exponentially variable coefficient

When creating a tariff scale, a minimum size of a "step" is set for a certain characteristic of work. For example, using the first approach, we set a step of 0.2 for the requirement to have a specialized education and another 0.2 for the actual management of a group of more than two people. Thus, our tariff scale can acquire the following outlines (Table 3).

Table 3

Justification in the tariff scale (simplified view)

Table 3 shows 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 compulsory 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), which provides for the management of a group of more than 4 people.

From the foregoing, we can conclude that the tariff scale 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 scale. In a single organization, it loses its historical cumbersomeness and can objectively reflect a harmonious system of remuneration.

Features of using the grading system

In the history of grading, at different stages of development capitalist society and scientific thought, completely different approaches to building a system of monetary motivation were born and went into the shadows. All theories were based on the assessment of jobs, the differences appeared in the estimated factors. So, 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 gap in 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 perform business processes, an employee needs:

1. resource (input) is knowledge and skills;
2. the ability to transform a resource into a product - problem solving;
3. the result of the transformation, expressed in terms of responsibility.

These three factors make up the three guide tables, where the additional parameters are rows and columns.

Knowledge and skills are learned 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. So, a human resources specialist for quality performance personnel document flow enough knowledge of 3 - 4 regulatory legal acts (for example, the Labor Code of the Russian Federation, the Rules for maintaining and storing work books, Decrees of the State Statistics Committee of Russia "On approval unified forms primary accounting documentation for the accounting of labor and its payment ... "and methodological recommendations for the conduct military registration). But the HR manager cannot do without knowledge of labor protection, regulatory acts of the fund social insurance etc. Although both of them are defined in their duties as "keeping personnel office work". To distinguish and differentiate such components, the "knowledge and skills" factor consists of three parameters: the depth of knowledge, the breadth of knowledge, the level of communication. 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 possibility of transforming a resource into a product depends only on the availability of the resource itself, that is, the ability to distinguish a problem from the 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 the freedom of thinking, the combination of which determines the number of points for the "problem solving" factor. Since there are only two parameters, they are directly proportional: the more complex the problem, the greater the freedom of thinking.

Responsibility is a factor that speaks for itself and characterizes the level of influence on final result product. It consists of three parameters: freedom to perform work, influence on the final result, control area.

After ranking all positions in the company, that is, assigning a certain number of points to each position, all positions are determined by their salary. Each number of points is proportionally related to its salary.

The method is designed in such a way that using it on your own seems to be a very time-consuming task. At a minimum, special education in working with tables and their possible adaptation and the availability of a specialized computer program for processing parameters are required.

Point-factor method for assessing jobs

The second method is the point-factor method for evaluating jobs. This is an analytical method 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 of the choice of factors - strategic role positions 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, the construction of the salary system consists of the following steps:

1. determining the number of factors;
2. choice of decisive factors for the company;
3. building a measuring scale;
4. assessment (weighing) of factors for each position;
5. building a salary structure.

When working on a system, it is advisable to adhere to the following criteria: there should 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 intersect with each other, but describe the factor itself in more detail. For example, according to the communication factor, subfactors can be the frequency of communications, the intensity of exposure, the environment of exposure.

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 refinement, while each factor can have its own scale and its own depth.

Further, all positions in the company are ranked according to these factors. Each position is assigned a corresponding set of characteristics and points. The score is then converted to base part wages.

The point-factor method of job evaluation is a beautiful and accurate method of evaluation, however, it is quite cumbersome and time-consuming. Most often, this method requires the involvement of experts. Nevertheless, it is most in demand by modern companies.

Summing up

All of the above can be summarized in a comparative table of two approaches to building a wage system, from which everyone can choose for themselves the most appropriate way to build the base part of wages.

Table 4

Opinion. Alla Bednenko, HR Director of Ekonika, Candidate of Psychological Sciences:

"It's no secret that the issue of remuneration is one of the most delicate for both employees and company management. Remuneration for work is a powerful motivational tool, the misuse of which can lead to the fact that the company will lose its valuable employees. When it is also unreasonable to significantly increase the company's costs by paying a high level of remuneration to those who do not deserve it.Therefore, employers are constantly in search of optimal principles for managing remuneration.Of course, each system of remuneration has its pros and cons.

The biggest disadvantage of the pay scale, in my opinion, is the limited number of job evaluation factors and, to some extent, leveling individual characteristics this or that organization ("equalization"). However this method is still relevant, therefore it has been developed in modern HR management: there have also appeared methods of series (ranking), a method of classifications (ranks), etc.

Along with the obvious advantages of the grading system, its disadvantages should be listed once again. Firstly, this system does not really motivate to achieve a result, since the performance of an employee is calculated only once a year during the assessment, according to the results of which a new category is assigned to him. Thus, the impact of a person's performance on the level of his remuneration is delayed. The second nuance is related to the transition of the company to the grading system: most likely, there are such employees who at the moment already receive a salary higher than provided for in the grading system, and the employer will not be able to lower their salary, as this can be regarded as worsening working conditions . Thirdly, it is possible to introduce a grading system only in companies with well-established and formalized business processes. Fourthly, the introduction of a grading system is usually 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 grades become a limitation that prevents changes from being made. For example, if the market level of salary for a particular position has increased, then the enterprise is forced to immediately respond and also increase its size in this position in order to attract and retain these specialists, preventing their "outflow" from the company. But such a situation will inevitably come into conflict with the conditions 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 the formation of salaries are violated, the transparency of the system is reduced, companies are forced to introduce so-called "market allowances" for certain 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 system of remuneration based on the principles of performance management is already widespread. One of its main components is a compensation system, in which the amount of remuneration of employees (its variable part) depends on the degree to which they achieve their goals and objectives (KPI key indicators efficiency). Moreover, performance indicators to stimulate employees can be both individual and team.

The advantages of this remuneration system include staff motivation to achieve the goals of the company and department, optimal spending Money on remuneration, transparency, understandability and fairness of the system. However, in my opinion, the optimal remuneration system appears when different approaches to remuneration are combined, as a result we get a combined remuneration system.

In my opinion, the most optimal combination of two systems - bonuses based on KPI and grading. It offers a flexible approach that, while maintaining the advantages of both pay schemes, eliminates some of the disadvantages. At the same time, the total income of a specialist should 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, to build a transparent system of professional and career development, which contributes to the retention of valuable specialists in the company, increasing motivation for continuous improvement and development.

Management of the variable part of remuneration based on KPI allows you to build a transparent and fair remuneration system, make optimal use of the 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 that 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.

You should also pay attention to the fact that when introducing any new wage system, 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 explanatory work with employees.

Before a large-scale implementation of the system throughout the company, it is desirable to conduct a pilot test in several departments in order to make adjustments if necessary.

I want to give one more piece of advice to our readers: any principles of remuneration management must be adapted to the specifics of the company's business, life cycle company and corporate culture. Keep in mind that best practice- the one who works in your company.

A. Shchetinina

Head of Human Resources

GC "Don-Consultant"

1 . Tariff rate - it is expressed in monetary terms the sizeremuneration of the employee for the performance of labor dutiesa certain qualification per unit of time.

Tariff rates are set at enterprises depending on .

From complexity, intensity; working conditions and its importance in the form fixed quantities. It is the tariff rate that determines the wages of workers (for time workers - when determining the amount of payment for hours worked; for piece workers - when determining piece rates).

Tariff rate of the first category is the initial value for the formation of tariff wages and represents the level minimum wage the simplest work. It cannot be lower than the minimum wage established by law. Tariff rates of the second and subsequent categories are calculated by multiplying the tariff rate of the 1st category by the corresponding tariff coefficient -

2. There are three types of tariff rates depending on the unit tsy time :

sentries tariff rates - are used for works for which time norms;

daytime tariff rates - are applied to works, the rationing of which is carried out according to production standards;

period tariff rates or salaries - apply for temporary workers serving the main production. Of particular importance in the organization of wages are hourly rates. rates, since in accordance with the Labor Code of the Russian Federation, the establishment of certain additional payments to the basic salary is made on their basis (surcharge for overtime work for work at night and etc.).

3. Factors affecting the size of tariff rates : \ financial condition enterprises;

Efficiency of collective bargaining regulation wages at the federal, regional, branch, local levels;

working conditions, reflecting the influence of a combination of factors of the production environment on human performance. Increased wages in difficult, harmful, especially difficult and especially harmful conditions are established by increasing tariff rates and through the introduction of additional payments to wages;

labor intensity. Many enterprises practice the establishment of differentiation in wages depending on the form of remuneration (tariff rates for piecework workers are higher than those for part-time workers).

Question 49

The concept of the tariff scale

Parameters of tariff scales

Types and principles of constructing tariff scales

1 . Tariff scale - this is set of tariff categories of work(professions, positions), determined depending on the complexity of the work and the qualification characteristics of workers using tariff coefficients. Pay scales are an integral part of the organization of wages in the enterprise.

Tariff coefficients show how many times the tariff rates of the second and subsequent categories are higher than the rates of the first category, while the tariff coefficient of the first category is always equal to unit.

Tariff categories characterize one or the other. level difficultthe nature of labor or employee qualifications. The first category is assigned to workers with the lowest level of qualification performing the most simple work. Employees are charged with the last category the highest level of qualification, doing the most difficult jobs.

2. Parametertariff scales are :

the number of tariff categories;

tariff coefficients;

the range of the tariff scale, i.e. the ratio of the tariff coefficients of the first and last digits of the grid;

absolute increase in tariff coefficients - shows the difference between the tariff coefficients of adjacent grid categories;

the relative increase in tariff coefficients - reflects, on the how many percent the employee's salary increases when moving from rank to rank.

3. In the current practice of tariffing for most jobs and professions of workers, six-digit range (light, food industry, building materials industry, etc.). Workers employed in the extraction of oil and gas, in the rolling and pipe production of ferrous metallurgy, in the repair of equipment of power plants and networks, are charged based on from seven ranks. The smallest contingent of workers in terms of specific weight is employed in industries that are characterized by the highest complexity of labor, corresponding to eighth grade (fitting and assembly, welding, production of folk art crafts, blast-furnace and steel-smelting production, etc.).

An example of a six-bit grid is presented in tab. 5.

Table 5

Six-digit tariff scale

Depending on the nature of the change in tariff coefficients from category to category there are several types of tariff grids.

tariff scales with uniform increase tariff coefficients;

tariff scales with increasing progression tariff coefficients;

tariff scales with decreasing progression tariff coefficients;

Tariff grids with mixed character their changes (combination of uniformity with progression or regression etc.).

The construction of tariff scales at enterprises should be carried out be guided by the following principles :

tariff scales with an increased range and with increasingprogression tariff coefficients, as a rule, increase the interest of workers in advanced training, performing complex and responsible work - they are set for the highest ranks;

the nature of the grid construction is due professional qualification balance enterprise personnel. For example, with a steady shortage of highly skilled workers, their material incentives are provided by an increase in the progression of tariff coefficients of the highest categories of the tariff scale. The shortage of low-skilled workers and their high turnover can be restrained to some extent by

by increasing the progression of the tariff coefficients of the initial digits of the grid;

The choice of tariff scale parameters is largely determined by financial possibilities enterprises. Thus, an increasing progression of tariff coefficients in the tariff scale is more economical than their uniform change.

Salary is calculated per unit of time (hour, day, month). In the calculation, a special indicator is used - the tariff rate, which depends on the level of professionalism of the employee and the industry.

Definition

The tariff rate is a cash payment to an employee for completing tasks of a certain complexity within a specified time frame. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive, provided that all duties are performed. The enterprise can develop tariff rates of wages, tariff scales and staffing on which the employee's salary is determined. The rules by which the calculation is carried out are presented in labor legislation.

How to calculate your salary?

First of all, you need to familiarize yourself with the tariff-qualification directory of a particular industry in order to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for the calculation is as follows:

• Rate = Rate of the 1st category x Increasing coefficient.

In calculations, monthly rates are used only if the actual payment matches the norms, daily rates - if the number of days of actual attendance for work during the week differs from 5. The hourly wage rate of the employee is necessarily used when calculating the payment:

• in dangerous, difficult and harmful conditions;
• for excess production;
• on night shifts;
• on weekends.

It is calculated by dividing the salary by the number of hours worked per month (or the average monthly number of working hours per year). The exact calculation algorithm is spelled out in the Collective Agreement.

Payment schemes

The system of payment is the ratio of the measure of labor and remuneration for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.

time system

With a time-based system, normative tasks are developed, the amount of time required for their implementation is established. To calculate earnings, the number of hours worked should be multiplied by the rate. It can be hourly or monthly.

Example 1

The hourly rate of a worker is 75 rubles. For a month he worked 160 hours at a rate of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.

Information for calculations is taken from the "Time Sheet" and the employee's personal card. Most often, the hourly rate is used when calculating the remuneration of industrial workers, and monthly salaries are set for specialists and managers.

Example 2

An accountant in an organization has a salary of 15,000 rubles. For a month, he worked 17 days out of the prescribed 20. His salary is: 15,000: 20 X 17 \u003d 12.75 thousand rubles.

Forms of payment are established:

• Simple time-based - provides for payment for the amount of time spent on the task.
• Time-bonus system - provides additional payments for product quality.

piecework wage system

The amount of salary may depend on the number of manufactured products. In this case, the rates are determined by multiplying the rate by the category and the rate of production. Let us consider in more detail the forms of remuneration.

Direct piecework

In this system, the salary is directly proportional to the number of manufactured products based on the established prices. The calculation procedure will depend on the type of norm.

Example 3

The tariff rate of a locksmith is 180 rubles per hour with a production rate of 3 units per hour. During the month, 480 parts were manufactured. Salary: 180: 3 x 480 = 28.8 thousand rubles.

Example 4

The turner's tariff rate is 100 rubles per hour at a time rate of 1 hour per piece. During the month, 150 parts were manufactured. Salary: (100: 1) x 150 = 15 thousand rubles.

Similar payment schemes can be applied not only to a particular employee, but also to the team as a whole.

Example 5

The team, which includes three workers, completed the specified amount of work in 360 hours. Under the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of the team members and the actual time spent are presented in the table.

1. Calculation of tariff salaries (rubles):

Alexandrov: 60 x 100 = 6000.
Ravens: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.

The tariff earnings of the entire brigade is 17.7 thousand rubles.

2. Find the distribution coefficient:

16: 17,6 = 0,91.

3. The actual salary of workers is shown in the following table.

piece-bonus system

This scheme provides for bonuses for production in excess of established norm. Such surcharges are considered part of the actual earnings and are set in relation to the salary.

Example 6

The worker fulfilled the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. The regulation on bonuses provides for overworking a remuneration in the amount of 10% of the salary. The calculation will be:

6000 x 0.1 \u003d 600 rubles. - premium.
6000 + 600 = 6600 rubles - accrued salary.

The salary of employees servicing the equipment is calculated at indirect piece rates and depends on the quantity of manufactured products.

Chord system

In this case, the timing of the implementation of the complex of works is estimated. The amount of salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of the task. It is used to calculate the salaries of employees involved in the aftermath of accidents and other urgent tasks.

Example 7

The worker fulfilled the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward of 150% of the salary is provided for overworking. Calculation:

(6 x (1.1-1): 1) x 1.5 \u003d 0.9 thousand rubles. - premium.
6 + 0.9 = 6.9 thousand rubles - accrued salary.

Combined systems

The considered systems of remuneration depend on the quantity of manufactured products. But according to requirements labor law salary should also depend on the quality of the work performed. Therefore, in practice, the considered systems of remuneration are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to a direct piecework system, and when work is performed in excess of the norm, bonuses are paid. To calculate salaries for differentiated systems, the following are used:

• Tariff reference books of professions.
• Qualification characteristics.
• Job evaluation report.
• Tariff rate.
• Tariff network.
• Bonus payout ratios.

"Unified qualification directory of positions and salaries"

The tariff rate of remuneration in state institutions depends on the results of certification of tariffs from " unified directory positions” (EKS). It presents job descriptions and qualification requirements. It is used to rate work and assign ranks to workers.

The directory presents tariff rates per unit of time, depending on the category of the worker.

The rate of the 1st category represents the wages of the lowest qualification. Its size cannot be lower than the minimum wage, and the increasing coefficient is "1". The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of surcharges and allowances, are grouped into the tariff scale.

incentive payments

Surcharge is monetary compensation for non-standard work schedule, working conditions and labor intensity. An allowance is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:

• for work on a day off;
• overtime and night work;
• multi-shift mode;
• combination of positions;
• increase in the scope of work, etc.

To calculate each type of additional payments, an algorithm for determining deviations of actual working conditions from standard ones should be developed. That is, it is necessary employment contract prescribe the mode of work at night, the instructions of each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the allowance and make payments.

Unified tariff scale

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

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

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

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

Table 1 - Unified tariff scale

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Table 2 - Changing the ETS scale

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

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

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

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

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

Among the main disadvantages of the Unified Tariff Scale are:

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

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

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

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

Let's give some examples.

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

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

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

How to calculate the discharge rate coefficient

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

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

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

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

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

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

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

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

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

So, the TC for the discharges will be:

Medium TC

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

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

Repeat the operation for each subsequent skill level.

Add the resulting values.

Divide the amount by the number of employees.

Everything will look even easier with an example.

An example of calculating the average tariff coefficient

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

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

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

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

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

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