Tariff system of remuneration in the commercial and public sector. Tariff system of remuneration of employees: types, surcharges, calculation examples

Salary is one of the most controversial categories of payments to employees of the enterprise. In practice, there are several main methods of calculating wage payments. The most popular are the following:

• piecework;
• time-based;
• combined type.

If we talk about budgetary organizations, then the rate is universally applicable here, which is also supplemented by incentive payments and bonuses. In order to understand how the salaries of state employees are calculated, it is necessary to determine what the tariff scale and tariff category are. The tariff rate coefficient by category is used not only in budgetary organizations, many enterprises have such additional tariff coefficients by category.

What is a tariff coefficient and what does it depend on?

The tariff coefficient is a multiplier that is applied to the salary of an employee of the first category. This is an indicator that increases the employee's salary, taking into account such indicators as the tariff category, the tariff coefficient. Enterprises usually use a digit consisting of six digits. Thus, the employee of the first category has the lowest wage rate, and the sixth, respectively, the highest. The tariff coefficient of the 1st category corresponds to the minimum wage, equal to 1.0.

To apply, you need to have a table with tariff coefficients. At different enterprises, they may have differences, the tariff coefficient of working categories is determined in the Order on the accounting policy of the enterprise. This is if we talk about a single enterprise. The state has developed a unified tariff scale for workers in the public sector. She has 18 ranks. If we talk about specific figures, it is worth noting that, compared with the first, lowest, rank 18 has a tariff coefficient of 4.5.

Purpose of the tariff scale

All employees of the enterprise cannot receive wages at the same level, since the level of their qualifications is different, the labor intensity of the work performed by each of them is different. In this regard, it is advisable to apply the tariff scale. What is its main purpose? The main purpose of applying such a system of payment is to distribute workers into categories depending on the level of specialization and qualifications of the work performed by them.

Each worker should receive a salary in the amount corresponding to his qualifications. Remuneration of labor in the tariff method provides that an employee of a certain category must perform work that, in terms of complexity, corresponds precisely to his category. It happens that an employee of a lower rank is involved in work that a specialist of a higher level should perform. In those situations where he does this successfully, he, accordingly, can be assigned a higher rank.

Payment by the tariff method is a good motivation for employees. After all, the higher the rank, the higher the salary level.

Determination of the tariff category and its features

What is a tariff category? The tariff coefficient is an integral part of the category according to qualification characteristics. It characterizes the level of complexity of the work. The tariff category (tariff coefficient) is one of the most important components of the tariff scale. How is it defined? It can be viewed in a special directory of characteristics of workers by skill level.

In the tariff scale, the countdown always begins with workers of the first category. They tend to have the lowest salary and skill levels. Usually, the salary level of workers of the first category corresponds to the minimum wage level determined at the state level.

Types of tariff scales

Interestingly, one enterprise can develop several tariff scales that apply to categories of workers with different working conditions. For example, if we consider a machine-building enterprise, then there may be a regular tariff scale and a “hot” one. The second type of grid will be applied to workers who work in workshops with harmful working conditions.

Conditions for obtaining the highest rank

To obtain the highest level of the qualification category, it is necessary to have the knowledge and skills necessary to carry out the work of the highest level of qualification. In addition, there are other mandatory conditions that allow an employee to receive a higher qualification category:

• perform top-level work for three months, and do it successfully, that is, without alterations and violations;
• just before receiving the highest rank, you need to pass a test to check the level of qualification.

Who determines the level of qualification? The owner of the enterprise, as well as a representative of the trade union organization of workers, should participate in this process.

Who can get a raise? The level of the qualification category can be increased in cases where the employee strictly and clearly follows the norms and requirements that are defined at the enterprise. The labor discipline of the worker must be positive.

If he strictly violates the rules of conduct in the enterprise, the law or other specific norms, then his rank may also be reduced. Such measures are applied as liability for various violations.

Significance of the tariff system

The pay category, pay factor, and pay rate are used in enterprise planning. This allows you to determine the level of earnings of certain categories of workers. Consider situations where it is important to know the level of the tariff rate for certain categories of workers:

• during the planning of the budget of the basic salary for employees by category;
• during the distribution of the wage fund by categories of workers;
• when planning increases in the level of tariff rates.

An example of a tariff scale is shown in the table.

The tariff system of remuneration has advantages and disadvantages. But its use at the moment is the best option not only in the public sector.

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 fulfilled. The enterprise can develop tariff rates of wages, tariff scales and staffing, on the basis of 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 the 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 the requirements of labor legislation, the 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 the certification of tariffs from the "Unified Directory of Positions" (CEN). 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 to prescribe in the employment contract 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.

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 TS 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.

ETS state employees

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.

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

When setting a salary, the head of a budgetary enterprise 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 12/25/2015. (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 the staff list.

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.

Classification of working professions

According to the norm of Article 143 of the Labor Code, the employee's remuneration must be commensurate with 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 ETKS.

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 of any working profession, the directory describes:

• What education should an employee have?
• 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.

Classification of managers

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 of senior 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.

TS in a commercial company

To justify the salary of an employee of a private company, it is enough 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 for tariffing is non-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. Further, the billing system must be fixed in a local regulatory act.

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 the different skill levels of workers and the complexity of the work they perform. 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 the All-Russian Classifier of 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

In the Soviet Union, there was a single tariff scale, in which minimum rates (of the lowest qualification category for a particular profession) and TC were established. 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 wage system, 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 organizations have such a system of remuneration when the work of workers in 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 (in total in the brigade - 20 workers).

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.

The tariff scale is a scale that determines the ratio of tariff coefficients, the number of categories, categories of workers, as well as inter-category coefficients.

Currently, two options for tariff scales are common: the Unified Tariff Scale (UST), which has 18 digits, and a 6-digit tariff scale used by agricultural enterprises.

With the help of the tariff scale, the ratio of tariff rates is determined depending on the qualifications of the employee (labor complexity).

The tariff scale is a table with hourly or daily tariff rates, starting from the first (lowest) category. In each grid, tariff rates are provided for paying for the work of pieceworkers and time workers.

The ratio of tariff rates of different categories is precisely determined using the tariff scale: the coefficient standing in the tariff scale opposite each category, starting from the second (the first category has a coefficient of one), shows how many times the tariff rate of this category is higher than the rate of the first category. The range of the tariff scale is the ratio of the tariff rates of the extreme categories.

In the conditions of entrepreneurship, it is easier to carry out such differentiation, since there is a more flexible opportunity to manipulate the wage fund (of course, within the framework of the relevant legislation). The public sector is in a more difficult situation (it's just that the salary system cannot adequately respond to rising prices and fluctuations in the labor market), and this required the organization of a new wage system.

In order to strengthen the stimulating role of wages and differentiation in the levels of remuneration of workers in education, healthcare, culture, social protection and other budgetary institutions, the Government of the Russian Federation adopted a resolution “On differentiation in the levels of remuneration of workers in the public sector on the basis of the Unified tariff scale” dated 14. 10 1992 No. 785, which entered into force on December 1, 1992.

The unified wage scale has 18 categories, of which categories from 1 to 8 are reserved for workers, and from 2 to 18 categories for employees.

Each category corresponds to a tariff coefficient. By multiplying by this coefficient the rate (salary) of the first category, established by the Government, the salary for a certain position is determined. The higher the rank, the higher the coefficient, and hence the salary.

The size of the tariff rate of the first category, which is the base one, is periodically reviewed, tracking the growth of consumer prices and the change in the minimum wage in accordance with this, and this sets the entire tariff scale in motion.

Rates and salaries are set according to the results of certification and tariffing of each employee, since he must be assigned a certain category according to the tariff scale.

For leading professions in industries, salaries are set in the range from minimum to maximum.

The commonality of the functions performed by employees in various sectors of the non-productive sphere made it possible to establish for them the same range of tariffication - and this is one of the great advantages of the UTS.

In addition to comparing the labor functions of various groups and categories of personnel, the specific job responsibilities of employees and their educational level, the following factors are taken into account during certification:

Variety (complexity) of works;

Management of subordinates;

Degree of independence;

Responsibility level.

Such positions of employees as an accountant, economist, typist or stenographer, engineers, technicians, head of the office, warehouse, household and others are charged the same in all sectors of the non-productive sphere.

For example, the position of an accountant is available in all institutions, regardless of the industry, but the level of training, education and qualifications of employees is different, and often very significantly.

This means that a novice accountant will most likely be assigned a lower rank than an experienced one. In addition, different positions, and therefore different amounts of work and responsibilities, should be paid differently. It is no coincidence that the position of “accountant-auditor” is singled out in a separate line of tariffing (this is a high qualification and great responsibility).

Highly skilled workers engaged in important and responsible work can also be set rates and salaries based on the 9-10 categories of the ETS according to special industry lists approved by the Ministries and departments of the Russian Federation, and for especially important and especially responsible work - according to the list approved by the Ministry of Labor and employment of the Russian Federation, based on the 11th and 12th categories of the ETC, although in general, categories are provided for workers up to and including the eighth.

The official salaries of deputy heads are set, as a rule, at 10-20%, and assistant heads - 30-40% lower than the salary of the head.

It should be noted that in budgetary organizations, the additional payment of the difference in salaries, resulting from the assignment of higher salaries to workers, is made by saving the wage fund.

To ensure that the ranks are assigned not arbitrarily, but according to certain criteria, tariff and qualification requirements have been developed and the qualification directory for the positions of managers, specialists and employees continues to operate.

The requirements of these documents are linked to the categories of the Unified Tariff Scale. These are the main regulatory documents according to which billing is carried out.

The requirements for technical performers are simple - these are general secondary education and individual training or special training according to an established program (courses, etc.). In some cases, secondary specialized education is required.

The requirements for specialists, of course, are higher - this is education from general to higher relevant profile and work experience, because in order to occupy a certain position, experience is necessary within the limits specified in the reference book. Experience indirectly characterizes qualifications.

Carrying out certification of employees of an organization or institution with the aim of assigning ETC categories to employees is the responsibility of the administration.

Joint Decree of the Ministry of Labor of the Russian Federation and the Ministry of Justice of the Russian Federation No. 27 dated 23.10.1992 approves the main provisions on the procedure for attestation of organizations and enterprises that are on budget financing.

Thus, the Unified Tariff Scale makes it possible to largely unify the remuneration of employees, while at the same time maintaining the possibility of flexible management of this remuneration - this is very important to stimulate labor, because every employee wants to have the opportunity to grow and receive fair remuneration for their work

Therefore, many enterprises and non-budgetary spheres create their own tariff scale, using some of the principles of the ETS and making additions here, based on the specifics of their industries.

This is especially beneficial for those enterprises where there are a lot of workers, a large number of different personnel and wages often change due to inflation - then, by changing the basic rate of the first category, it is easy to calculate all other rates and salaries, and for workers there is complete clarity in wages , since they know their rank in advance.