Section II. The procedure for establishing the official salary (salary). Salaries (official salaries), wage rates

font size

ORDER of the Federal Drug Control Service of the Russian Federation dated 08/28/2008 270 (as amended on 03/23/2009) ON APPROVAL OF THE OFFICIAL SALARY (TARIFFS) OF EMPLOYEES... Relevant in 2018

Appendix 1. SALARIES BY PROFESSIONAL QUALIFICATION GROUPS OF GENERAL INDUSTRY POSITIONS OF MANAGERS, SPECIALISTS AND EMPLOYEES

Professional qualification group "General industry positions of first-level employees"

Professional qualification group "General industry positions of employees of the third level"

The first component is salary (salary)- in accordance with the provisions of Article 129 of the Labor Code of the Russian Federation, it is a fixed amount of wages for employees, which does not include compensatory, incentive and social payments.

This part wages set for performance official duties(by positions of managers and employees) or job duties(according to occupations of workers) per calendar month or per other unit of time.

On the basis of official salaries, the remuneration of employees from among employees is carried out, with the exception of employees from among individual teaching staff who are paid on the basis of wage rates.

In turn, on the basis of salaries, the remuneration of workers belonging to the professions of workers is carried out. At the same time, it should be taken into account that in the institutions of individual main managers of funds federal budget it is customary for workers to set a tariff rate (not a salary).

In accordance with Article 129 of the Labor Code of the Russian Federation, the base salary (base official salary), the base wage rate are understood to be the minimum salary (official salary), the wage rate of an employee of a state or municipal institution who carries out professional activities in the profession of a worker or an employee's position, included in the relevant professional qualification group, without taking into account compensatory, incentive and social payments.

The tariff rate is a fixed amount of remuneration of an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time, also without taking into account compensatory, incentive and social payments.

On the basis of wage rates, the remuneration of the work of individual pedagogical workers is carried out, for which hourly norms are established. pedagogical work for the wage rate, which is the calculated value used in calculating their wages, taking into account the specific volume of the teaching load (pedagogical work);

In accordance with paragraph 3 of the Regulations on the establishment of wage systems for employees of federal budget institutions salaries (official salaries), wage rates are established by the head of the institution on the basis of the requirements for professional training and the level of qualifications that are necessary for the implementation of the relevant professional activity(professional qualification groups), taking into account the complexity and volume of work performed.

Under professional qualification groups(PCG) refers to groups of professions of workers and positions of employees, formed taking into account the field of activity on the basis of the requirements for professional training and the level of qualifications that are necessary for the implementation of the relevant professional activity (Article 144 of the Labor Code of the Russian Federation).

The criteria for classifying the professions of workers and positions of employees as professional qualification groups are determined by order of the Ministry of Health and Social Development of Russia dated August 06, 2007 No. 525.

Professions of workers and positions of employees are formed in the PKG, taking into account the type economic activity according to the following criteria:

• individual positions of employees from among the teaching staff and scientists who are required to have an academic degree and (or) academic title, and positions of managers structural divisions institutions requiring higher professional education;
• positions of employees requiring higher professional education;
• professions of workers and positions of employees, including heads of structural divisions of institutions, requiring primary or secondary vocational education;
• professions of workers and positions of employees that do not require vocational education.

Assignment of professions of workers and positions of employees to the PKG is carried out according to the minimum level of qualification requirements necessary to work in the corresponding professions of workers or to occupy the corresponding positions of employees.

As an exception, certain positions of employees of great social importance may be assigned to the PKG on the basis of a higher level of qualification requirements necessary for occupying the corresponding positions of employees.

At the same time, the professions of workers and (or) positions of employees included in one PKG can be structured according to the qualification levels of this PKG, depending on the complexity of the work performed and the level of qualification required to work in the profession of a worker or occupy the position of an employee.

The same profession of a worker or position of an employee can be assigned to different qualification levels depending on the complexity of the work performed, as well as taking into account additional qualification indicators confirmed by a certificate, qualification category, work experience and other documents and information.

PKGs are approved by the Ministry of Health and Social Development of Russia (the list of documents is given in Appendix No. I.3.4).

Within the PKG, positions of employees and professions of workers are grouped according to qualification levels. On the basis of the adopted classification according to professional qualification groups and (or) qualification levels, salaries (official salaries), wage rates are set for employees. This ensures differentiation of wage levels for the entire range of employees in the public sector. The higher the level of the professional qualification group and the qualification level within the PKG, the higher the salary (official salary), the wage rate of a particular employee should be.

The distribution of positions of employees and (or) professions of workers by professional qualification groups and (or) qualification levels is carried out precisely for the purpose of differentiating the levels of remuneration of employees.

Appointment to a position, determination of the employee's compliance with the position held, assignment of tariff categories to workers, qualification categories employees and other issues should be resolved on the basis of the Unified qualification handbook positions of managers, specialists and employees (CEN) and the Unified Tariff and Qualification Reference Book of Works and Professions of Workers (ETKS).

Also, according to the PCG, in some cases, additional payments for wages are established.

The distribution of positions of employees and professions of workers according to the relevant professional qualification groups and professional qualification levels is given in Appendix No. I.3.5.

When setting salaries for employees, the institutions primarily proceed from the basic (minimum guaranteed) salaries (rates) determined by the relevant ministries (departments) in the exemplary provisions adopted by them (see Appendix No. I.3.1).

At the same time, it should be taken into account that the basic salaries (rates) determined by the relevant chief administrators of the federal budget funds are recommendations. In the case of sufficient allocations, the institutions may provide for the establishment of salaries for their employees at a higher level.

In accordance with paragraph 7.1 of the Recommendations for the development by federal state bodies and institutions - the main managers of federal budget funds of approximate provisions on remuneration of employees of subordinate federal budgetary institutions (approved by order of the Ministry of Health and Social Development of Russia dated August 14, 2008 No. 425n), the minimum salaries (rates) of employees at the relevant It is recommended to establish the PCG taking into account the requirements for professional training and the level of qualifications that are necessary for the implementation of the relevant professional activity and not lower than those in force for the period of introduction of new wage systems tariff rates(salaries) established on the basis of the UTS.

Then, based on calculations on the volumes of available budget financing salaries (rates) may be adjusted upwards.

In institutions of law enforcement ministries and departments that are not subject to the Regulations on the establishment of remuneration systems for employees of federal budgetary institutions approved by Decree of the Government of the Russian Federation of August 05, 2008 No. 583, the size of official salaries (salaries) is determined in accordance with the provisions of departmental regulatory legal acts (see . Appendix No. I.3.3), providing for specific or fork (within the limits of "from" and "to") values.

Salaries for employees (among those whose remuneration before December 1, 2008 was built on the basis of the UTS), employed in the central offices and (or) territorial bodies of federal state authorities, are established on the basis of the relevant departmental regulations (see Appendix No. I .3.2), as well as the provisions of the order of the Ministry of Health and Social Development of Russia dated August 27, 2008 No. 450n.

This order defines the minimum wages of employees holding positions of employees. They are determined on the basis of attributing the positions occupied by employees to the corresponding PKG, approved by order of the Ministry of Health and Social Development of Russia dated May 29, 2008 No. 247n:

Employees carrying out activities in the professions of workers in government bodies authorities, salaries are set depending on the qualification categories in accordance with ETKS, unless otherwise provided by departmental regulatory legal acts.

If the relevant position is not listed in the PKG, the salary for it is set independently by the head of the institution (taking into account the provisions of departmental regulatory legal acts). At the same time, it is recommended to proceed from the ratio of the amounts of salaries established between categories of workers with similar (approximate) requirements for positions held in accordance with the CSA or the applicable tariff and qualification characteristics.

For certain positions, taking into account the provisions of departmental regulatory legal acts, remuneration for 1 standard hour of work may be provided. For example, in sanatorium and resort institutions of the Ministry of Health and Social Development of Russia (order No. 464n dated August 28, 2008), such wage conditions can be established for employees from among those holding the positions of a cleaner of premises (nurse, nurse-washer), cleaner of the territory, cultural organizer, librarian, freight forwarder transportation of goods, typist, accompanist, programmer, gardener.

The hourly wage rates for faculty members are also set by the head of the institution. At the same time, it is recommended that pay rates be determined as a percentage of the official salary provided for positions assigned to the first qualification level of the PKG "General-industry positions of first-level employees", taking into account the amount of vacation pay.

The rates of hourly wages for employees involved in training sessions are given in paragraph 19 of Appendix No. 1 to the order of the Ministry of Internal Affairs of Russia dated August 27, 2008 No. 751 "On measures to implement the Government Decree Russian Federation dated August 5, 2008 No. 583".

Our organization pays 2/3 of the official salary to the employee due to downtime. The employee works in the Ural region. Is it necessary to charge the Ural coefficient for 2/3 of the salary when paying for downtime?

The size of the district coefficient and the procedure for its application for calculating the wages of employees of organizations located in the regions of the Far North and equivalent areas are established by the Government of the Russian Federation (Article 316 of the Labor Code of the Russian Federation). However, the corresponding normative legal act has not yet been adopted. Prior to its publication, previously approved regulatory legal acts, including documents of the former USSR (Article 423 of the Labor Code of the Russian Federation), should be applied. As Rostrud noted in Letter No. 946-6 of June 23, 2006, they can only be used insofar as they do not contradict the Labor Code.

The regional coefficient is added to wages without any limitation of its maximum size. The salary on which this coefficient is calculated includes all payments in favor of employees that are in the nature of wages, including remuneration for length of service and remuneration based on the results of work for the year.

The salary on which the district coefficient is calculated does not include the amounts of the following payments in favor of employees:

- allowances for work experience in the regions of the Far North and in areas equivalent to regions of the Far North, in the Arkhangelsk Region, the Komi Republic, in other regions and localities, where, in accordance with current legislation the establishment of wage increments;

Average earnings (in this case, the district coefficient is already taken into account when calculating the average earnings);

field allowance;

Financial assistance (this is explained by the fact that this payment is not attributed to wage payments, on which the district coefficient is charged, while in some cases the coefficient is still charged for material assistance);

Bonuses of a one-time nature and paid not from the payroll;

Rewards for inventions and rationalization proposals;

Other payments not related to wages in accordance with the established procedure.

Downtime payment amounts are related to payments for wages (wages), and therefore they must be charged with a district coefficient. The foregoing applies only to those amounts of payment for downtime, which, in accordance with Art. 157 of the Labor Code of the Russian Federation are calculated in an amount that is a multiple of the official salary (two thirds of the salary, etc.).

If the amount of downtime payment is calculated on the basis of the average earnings of the employee (two thirds of the average wage, etc.), the district coefficient should not be charged on them. This is explained by the fact that the sums of the district coefficient will be taken into account when calculating the average earnings.

- this is the minimum fixed amount of wages for labor, and it must be understood that such a payment cannot be normalized. As a rule, the employer simply does not have the right to pay his employee below the official salary for the hours actually worked.

At the same time, one should not confuse the official salary with the total wage. The latter will always be higher due to the presence of various kinds of additional and compensation payments.

Where does salary apply?

In the process of calculating the minimum wage today, two basic concepts are used:

1. Official salary.
2. Tariff rate.

As a rule, the use of official salaries as the minimum level of payment is advisable in cases where it is impossible to establish objective criteria for the work performed by the employee. Such a payment system is applied to engineering, economics, legal, most technical specialties.

At the same time, in order to correctly establish the gaps between various professional groups of highly qualified specialists, to establish “forks” and gaps between official salaries, the following are taken into account:

• the complexity of the actions performed;
• the volume of obligations assigned to a particular employee;
• requirements for the quality of the final result;
• the required (usually minimum) qualification level of a potential employee.

To assess the complexity of the work, the employer will have to take into account the availability of high-tech equipment, tools, the complexity of the available technological processes, the multiplicity of actions performed, the level of independence of a specialist during decision-making, as well as the degree of responsibility for final result.

In the process of estimating the amount of work that needs to be done, not only the physical energy costs are taken into account, but also the amount of mental strength required. The entire calculation is based on the normal working hours during which the employee will be required to perform the functions assigned to him.

Regarding the requirements for the final result - the higher they are, the greater the degree of expenditure of physical and mental energy, the need to be extremely careful, careful, and perform additional verification actions before the final work is submitted for verification. Not surprisingly, the higher the level of such costs, the more compensation the employee will want.

Almost all employers try to hire a “ready-made” qualified specialist with education, work experience, and honed skills. For this, they are ready to pay well. The main thing is that the potential applicant satisfies the requirements of his employers.

Remember, the official salary, as the minimum wage is applied in cases where it is not possible to evaluate and objectively compare the quantity, quality, complexity of work.

Salary ratio

How salary compares to salary

Salary is not all, but only her component. It must be understood that at the legislative level, the classical wage structure consists of three main elements:

1. Basic pay. In fact, this is the official salary due to the employee or the tariff rate calculated for the period of work. Below the basic level of wages (net of taxes), the employer does not have the right to pay his employees.
2. compensation level. This category includes all payments due to the employee for additional work, atypical working conditions that differ from normal, payment for the performance of their duties in difficult climatic and weather conditions, as well as other stipulated by legislative and local documents payments.
3. incentive payments. This includes all the "goodies" with which the employer coaxes his employees, urging them to conscientiously fulfill and exceed various targets. Usually these are monthly, quarterly, one-time bonuses, various allowances, additional payments, and other rewards.

As a rule, in order to stimulate an employee to effectively fulfill the tasks assigned to him functional responsibilities, employers are trying to increase the gap between the base salary and the incentive and compensation payments due to the employee.

Typically, this approach is focused on the end result (for example, in the legal field, when a premium is paid for a case won). In such companies, the official salary can be 20 - 25% of the final salary level.

In the same time separate categories workers are initially highly demanded and highly paid. They do not need to prove anything, to chase somewhere, to win someone. The main thing is that everything is carried out according to plan.

Such employees include, for example, programmers, IT workers. In their case, the official salary is about 90% of the total salary.

Remember, specific salaries, rates, pay systems, a variety of incentive payments are usually set by the employer through a collective agreement.

Calculation procedure

How salaries are set

Even taking into account the factors listed above, the establishment of specific forks of official salaries is a rather time-consuming and complicated matter. Especially in organizations with a multi-stage management system. Usually, in order to distribute official salaries by rank, some preparatory steps are required.

First you need to determine the overall level of the payroll that the company allocates for its employees. From this fund, it is further necessary (usually this is done by calculation) to allocate the amount Money based on an average per month, which will need to be paid to employees as official salaries.

To do this, according to the existing system, the availability of compensation and incentive payments is calculated. Here you will also need to calculate the average salary level.

On the next step it is necessary to "decompose" the existing number of employees of various levels according to their ranks, starting from the first head in the form of a pyramid, which will grow downwards.

By simple calculations, you can calculate the amount of money for each of the ranks, and then simply divide it by the number of required employees at each rank and, thus, establish an average salary level.

After that, it is advisable to introduce "forks", which are small deviations in the upper and lower side from the average value of the calculated salary. Thus, in the future, you will get the opportunity to stimulate or punish employees with the same skill level even in the same position.

Remember, any calculation of official salaries should be based on an economically justified size of the wage fund, a balanced structure of the organization, and also provide for a certain reserve in case something needs to be adjusted.

We should not forget that the salary fund of the company usually ranges from 20 to 90% of the total cash flow. Therefore, the calculation of official salaries should be approached with all seriousness, so as not to become bankrupt already at the end of the first working month.

In this case, the salary calculation is carried out without taking into account the need to pay taxes. They will have to be paid either from the body of the salary (if nothing else is planned to be counted), or from the general level of wages received by the employee.

How salary bonuses are calculated

Calculation of salary increments

Given that the total salary includes the salary, which is its constant part, the calculation of other components is usually performed as a percentage of the base salary. This means that compensation or incentive payments will directly depend on the level of the official salary.

For example, if the total bonus for employees is set at 10% of the official salary, then an engineer with a salary of 10,000 rubles will receive a bonus of 1,000 rubles, while an engineer with a salary of 15,000 rubles will be entitled to 1,500 rubles.

In some cases, compensation, as well as incentive payments, may be of a fixed amount. For example, payment for the traveling nature of work, travel allowances are in most cases the same for all employees, regardless of position.

At the same time, if monetary awards are provided for awards (for example, certificates, medals, badges, etc.), they will also be the same for all employees of the company.

The most commonly used payments, calculated as a percentage of the official salary, include:

• monthly, quarterly bonus;
• bonus for labor intensity;
• regular monthly incentive payments for long service (loyalty to the company);
• additional payments for the temporary performance of the work of an absent colleague;
• various regional rates.

Fixed payments apply in such cases:

• traveling nature of work is paid (one type of work, regardless of ranks and positions);
• a fixed amount of bonus for the work performed;
• holiday payments;
• encouragement of awarded employees with the same awards.

Remember, fixed or percentage additional salary payments for certain work is established by conditions collective agreement within the limits of the available wage fund.

Differences between base rate and salary

Although the tariff rate and salary are considered minimum cash guaranteed payments for work, they have certain differences. The tariff rate is set for working specialties, where it is possible to clearly standardize the quantity and quality of labor and the final result.

The official salary is set based on the monthly period of work, while the rate is calculated per hour of work. When performing work of different skill levels, the level of the rate may change (upwards).

If a tariff rate is applied, all and incentive payments can be calculated based on the actual level of the minimum wage (the summed number of rates per standard hours per month) or the calculated tariff rate (the rate is multiplied by monthly rate hours of work).

The tariff rate can be “tied” to the volume and quality of the work performed, while the salary is the minimum guaranteed payment that the staff member during the reporting period.

Remember, the application of tariff rates is carried out to the usual working categories, where it is possible to clearly calculate the quantity and quality of the work performed.

Salary, salary, compensation, bonus, allowances: what is the difference, find out in this video:

Question form, write your