Tariff schedule for. What does the tariff coefficient show?

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

Key components of the tariff system of remuneration

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

Time-based tariff system - the actual time worked by a person is taken into account.
Piece-rate tariff system - it takes into account how much an employee produced (rendered services).

The elements of this system include tariff indicators:

Grid;
Discharges;
Odds;
Rates;

The tariff schedule is a scale that connects categories with coefficients. For example, for state employees, tariffs for 18 categories are applied. The size of the tariff and earnings is influenced by the qualifications and complexity of the work. The calculation base is considered to be the first category rate. It sets the salary for the reporting period.

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

How are tariffs set for paying employees?

Personnel performing basic operations are assigned category I. It increases with the growth of the worker’s professionalism.

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

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

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

Qualifications;
Difficulties of activity;
Amount of labor costs;
Quality of work.

Employee earnings also increase by the coefficients indicated in the table.

The specified coefficients are determined by the authorities state power by industry and separate areas of organizations.

Example #1. Payroll calculation according to the tariff system of remuneration

Accounting employee M.P. Chernygova earnings are calculated based on the daily tariff rate: 1,200 rubles/day. In addition, she is entitled to a bonus of 2,500 rubles per month. She works for Far East with an increasing factor of 1.5. In August 2016, she worked 18 days out of 22 as scheduled, and was on sick leave for 4 days, the amount of which amounted to 4,054 rubles.

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

Time-based wage system

Earnings depend on the skill of the employee and the time he works. The system is implemented when labor is not standardized and it is difficult to take into account the number of actions performed by a person. Often, time-based payments are used to pay administrative and management personnel (AUP), support and service personnel, and part-time workers.

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

Salary = Hourly rate x Hours worked

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

Salary = Hourly rate x Hours worked + Bonus

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

If results are unsatisfactory labor activity the employer has the right not to give bonuses to the employee.

Example #2. Payroll calculation according to the temporary wage system

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

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

Piece rate form of remuneration

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

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

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

Direct - at fixed prices;
Premium - premiums are applied for processing and on other grounds;
Progressive - prices increase when production exceeds the norm;
Indirect - earnings directly depend on the result of labor;
Accord - a deadline and payment are established for the entire volume of work.

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

It has some disadvantages. Employees who constantly receive official salaries do not strive to increase the intensity and efficiency of their work, or to make the production process more optimal and rational.

Additional financial compensation for employees is simply necessary. This will stimulate initiative and a creative approach to fulfilling your duties.

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

Compliance with several simple rules will have a positive impact on the economy of the organization, in terms of wages according to the tariff:

Arouse workers' interest in the wage system;
Payment for identical work is equivalent;
Divide rates not only depending on the skill of the staff, but also on the results, complexity, and intensity of the activity;
Create interest in replenishing the workforce;
Provide bonuses and salary increases to highly qualified specialists who show significant results for production;
Raise prices for work performed above standards.

Tariffs in the budget

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

Payment in the budget until December 2008 was carried out according to the UTS - a unified tariff schedule. She acted on the basis of Resolution No. 785 of October 14, 1992.

continuation:

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

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

The rates for personnel of the highest ranks are equal to the product of the level 1 rate and the skill coefficient.

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

The size of the rates is determined in a new way by the manager, taking into account the skill of the employee, the complexity and significance of his work. The amount of earnings without taking into account additional payments under the NSOT should not be lower than the indicators established in the UTS for similar work.

Additional payments in the tariff system

Additional payments are used to compensate the employee for any losses in salary caused by reasons beyond his control. Bonuses encourage workers to increase their professional qualities and skills.

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

Additional payments can be divided as follows:

According to Art. 191 of the Labor Code of the Russian Federation, the employer has the right to independently establish the types of incentives for employees for the successes they have achieved. Additional payments are fixed in the collective agreement, charter, and regulations on discipline. Labor bonuses are stimulating and depend on business qualities specific employee.

Answers to pressing questions

Question No. 1. How are vacations and sick leave paid under the tariff system?

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

Question No. 2. What does equality between the rate of a 1st category employee and the minimum wage lead to?

At the same time, the organization must change the tariff schedule when the minimum wage increases. This leads to an increase in staff salaries. As a result, employees form the opinion that wages depend not on the results of work, but on the rate of inflation and policies regarding the size of the minimum wage. Therefore, the first category rate should be set higher than the minimum wage. Only then will employees have an incentive to increase the productivity of the production process.

Question No. 3. Where is the tariff system applied?

This form is mainly used large organizations. Regardless of the number of departments at such enterprises, it is necessary to establish a uniform salary payment template. Tariffs are less commonly used by small companies.

Question No. 4. What guarantees are provided to employees working under the tariff?

The law only protects salary. Management can even deprive pregnant and young mothers of bonus payments. The main thing is that the accrued earnings are greater than or equal to the minimum wage.

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

This payment system also has negative aspects:

The employer must have a good understanding of the laws and monitor their changes.
The priority is the qualifications of the staff, not the quality of work.
Management forms the salary fund based on tariffs and laws, without taking into account profits and work results.
An employee’s contribution to the work process depends little on the amount of incentives.

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

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

Labor legislation Russian Federation pays a lot of attention to remuneration: an entire section of the Labor Code is devoted to this issue. Any employer is concerned about wages: the price of labor should be market and not ruinous for the enterprise. To achieve this, employers are beginning to develop remuneration systems. On your own or with the involvement of intermediaries and consultants. Currently the market consulting services offers enough large number various approaches to building remuneration - both domestic and foreign. Each company has its own characteristics of building such a system. Much depends on the goals of the company, on the corporate culture, on the management system, as well as on the financial condition of the company and, of course, on the labor market.

Comparison of approaches to forming the basic part of remuneration

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

The spontaneous principle of setting salaries is characterized by friendly connections or special influence on the decision maker, as well as, possibly, devotion to the company, length of service, and previous “services to the Fatherland.” All of this together can be a very good method for building the base part of the salary, but only for small companies where “everything is in plain sight.” A salary increase for one employee is perceived naturally by all members of the team if it fits within the framework of their idea of a fair salary increase. In a medium-sized, much less a large company, such a system cannot exist as a motivational one. It becomes a bone of discord, giving rise to gossip, conflicts and unearned rivalry. Such “internal currents” in the life of a team do not lead a business to the heights of leadership. In such companies, smart managers resort to scientific method building a payment system for employees. Towards the construction of a transparent, absolutely logical system based on a scientific approach. But how to build this ideal system?

All the variety of systems can be classified and distinguished into three large groups approaches to building a system:

approaches based on the tariff schedule;
approaches based on building a system of grades;
exotic approaches.

Let's focus on the first two.

Features of using the tariff schedule

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

tariff rates;
salaries (official salaries);
tariff schedule;
tariff coefficients.

The same article of the Labor Code also defines the tariff schedule: this is a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the qualification requirements of workers using tariff coefficients. That is, tariff rates, salaries (official salaries) and tariff coefficients, taken together, represent a tariff schedule, where each position (profession) corresponds to a tariff category.

The Labor Code allows companies to establish the type, remuneration system, tariff rates, salaries, bonuses, and other incentive payments, which are determined by collective agreements and local regulations. Thus, different organizations may have different tariff schedules, differing in the number of categories and the degree of increase in tariff coefficients. When constructing your own tariff schedule, they rely on two main points: the basic value of the “step” of the coefficient and the size of the minimum salary, from which all other salaries will be calculated.

The construction of a tariff schedule begins with identifying the minimum salary. Part 4 art. 129 of the Labor Code of the Russian Federation defines salary (official salary) as a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month without taking into account compensation, incentives and social payments.

From 01.09.2007 Federal law dated April 20, 2007 N 54-FZ, 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.

Minimum wage(minimum wage) - the established amount of monthly wages for the work of an unskilled worker who has fully worked the standard working hours while performing simple work under normal working conditions.

Thus, the salary of an employee employed in the lightest, auxiliary, work without harmful factors, with comfortable conditions, is the starting point. For example, the trainee accountant, in practice, calculates everything manually, without the use of technology, is in comfortable conditions, and his activity in the accounting department comes down to “raking out the rubble” of primary documentation, which he will be tasked with organizing. Archivists and clerks work similarly at enterprises in the manufacturing sector of the economy.

What size can the minimum salary be? Firstly, not lower than the minimum wage, as indicated by Part 3 of Art. 133 of the Labor Code. Secondly, it is more expedient for the salary to be not much higher than the average market salary for a similar position. And thirdly, on this salary the employee must eat, travel to and from work, pay utility bills and save something “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 01.09.2011), in the Moscow region - 7229 (from 01.06.2011), in St. Petersburg - 7300 (from 01.01.2011).

Having determined the minimum wage (in our case, this is the tariff rate of the 1st category), we will consider the principle of constructing the tariff schedule itself: using tariff coefficients, the ratio of subsequent tariff rates to the tariff rate of the 1st category is established.

In a simplified form, the tariff schedule of 5 categories is presented in Table 1. Tariff coefficients are given in an 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 subsequent categories is determined by multiplying the tariff coefficient by the tariff rate of the 1st category.

Table 1

Primitive tariff schedule

Of course, in life, building a tariff schedule requires a scientific justification for changing the tariff coefficient. The justification for such a procedure may be, as recommended by the Labor Code, the Unified Tariff and Qualification Directory for Work 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 reference books, or the company will independently decide to build its own tariff schedule by modifying the classic ones.

To determine the size of the “step”, two methods are used: arithmetic and geometric progressions.

Arithmetic progression establishes an equal change in the coefficient from tariff category to tariff category (see Table 1). Geometric progression involves increasing the step by a certain number of times. Table 2 shows an example of a tariff schedule with a coefficient that varies geometrically. The tariff coefficient changes by 1.1 times.

Table 2

Tariff schedule with a geometrically variable coefficient

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

Table 3

Justification in the tariff schedule (simplified view)

From Table 3 it can be seen that the tariff rate of the 1st category corresponds to a position that does not require specialized education and does not have group leadership. The tariff rate of the 2nd category corresponds to a position with mandatory specialized education and not having group leadership, etc. The tariff rate of the 5th category corresponds to a position with two compulsory specialized education (basic and advanced training), providing for the management of a group of more than 4 people.

From all of the above we can conclude: the tariff schedule is easy to use. By changing the size of the minimum salary and the “step” of the coefficient, you can build your own universal and convenient tariff schedule. In a single organization, it loses its historical cumbersomeness and can objectively reflect a harmonious remuneration system.

Features of using the grade system

In the history of grading, at different stages of the development of capitalist society and scientific thought, completely different approaches to constructing a system of monetary motivation were born and faded into the shadows. All theories were based on the assessment of jobs, and differences appeared in the factors assessed. Thus, in the field of view of scientists in different years included: the complexity and significance of the work, the requirements for knowledge and skills, the efforts made, responsibility and even the period of freedom of action.

Hay's method

Based on the assessment of positions within the business processes taking place in the company. As you know, any business process has its own input (resources), operations (the process of converting resources into a product) and output (product). Thus, to carry out business processes, an employee requires:

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

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

Knowledge and skills are the essence of acquired and skillfully applied information, the quantity and variety of which is necessary and sufficient to perform a certain job, regardless of where and how it was obtained. Thus, for a human resources specialist to perform high-quality personnel document flow, knowledge of 3-4 regulatory legal acts is enough (for example, the Labor Code of the Russian Federation, Rules for maintaining and storing work records, Resolution of the State Statistics Committee of Russia "On approval of unified forms of primary accounting documentation for recording labor and its payment..." and Methodological recommendations on management military registration). But a human resources manager cannot do without knowledge of labor protection, regulations of the social insurance fund, etc. Although both of their responsibilities include “conducting personnel records.” To distinguish and differentiate such components, the “knowledge and skill” factor consists of three parameters: depth of knowledge, breadth of knowledge, level of communications. The combination and intersection of these parameters gives a certain number of points for each position on the “knowledge and skills” factor.

Problem solving is entirely based on knowledge and skills, since the ability to transform a resource into a product depends only on the availability of the resource itself, that is, the ability to isolate a problem from a mass of others, analyze it, develop solutions and draw conclusions. Therefore, the “problem solving” factor is taken as a percentage of the first factor. It, in turn, consists of two parameters: the complexity of the problem and freedom of thinking, the combination of which determines the number of points on the “problem solving” factor. Since there are only two parameters, they are in direct proportion: 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 the final result of the product. It consists of three parameters: freedom to perform work, influence on the final result, area of control.

After ranking all positions in the company, that is, assigning each position a certain number of points, all positions are given their own salary. Each number of points has its own salary proportionally assigned to it.

The method is designed in such a way that using it yourself seems to be a very labor-intensive task. At a minimum, you need special education in working with tables and their possible adaptation and the availability of a specialized computer program for processing parameters.

Point-factor method for assessing jobs

The second method is the point-factor method for assessing jobs. This is an analytical method that is based on generalized job evaluation factors applicable in different industries. Initially, the factors for building the system are not defined and they are set directly in each organization based on the specifics of the activity. The main principle for selecting factors is the strategic role of the position in the company, its contribution to the final result of the activity, as well as the value of the result itself for the company.

Thus, building a salary system consists of the following stages:

determining the number of factors;
selection of factors that are decisive for the company;
construction of a measuring scale;
assessment (weighing) of factors for each position;
building a salary structure.

When working on the system, it is advisable to adhere to following criteria: There must be at least 4 factors for the entire organization, but no more than 7. When defining a factor, it can be described as a collection of smaller factors called subfactors. As a rule, there can be 2 - 3 of them, no more. They do not overlap, but describe the factor itself in more detail. For example, according to the communication factor, subfactors can be the frequency of communications, intensity of impact, environment of impact.

After determining the factors and subfactors, a rating scale is established. This can be a scale from -1 to +1, or from 1 to 5, or from A to C. Companies have the right to set their own “depth” of factor clarification, and each factor can have its own scale and its own depth.

Next, all positions in the company are ranked according to these factors. Each position is assigned a corresponding set of characteristics and points. The number of points is then converted into the base portion of the salary.

The point-factor method of assessing jobs is a beautiful and accurate assessment method, but at the same time it is quite cumbersome and labor-intensive. Most often, this method requires the involvement of experts. Nevertheless, it is most in demand by modern companies.

Let's sum it up

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

Table 4

Indicator	Tariff schedule	Grading
1	2	3
Purpose of creating the system	Security centralized wage control	Securing an increase labor productivity employees
Development goals and system changes	Increasing standard of living population, increase control	Minimization subjectivity and increasing objectivity grades and, of course, higher its manufacturability implementation
Principles of formation payment systems	Implementing equal pay for equal work in on a society-wide scale	Equal pay for complexity and significance work
What is	A set of standards approved state and providing level control tariff rates and salaries	Grouping of positions according to certain rules for the purpose of standardization labor
Fundamental similarity of systems	1. Job description (professions). For example, characteristics of the work, described in the One tariff-qualification work directory and workers' professions. 1. Description of the requirements positions. For example, "Must Know" sections and "Requirements for qualifications" in the EKS. 2. Position evaluation expressed in relative terms values (coefficients) and in monetary units. 3. A "fork" is provided salaries: range between minimal and maximum salaries for each position (professions)	1. Job description (professions). For example, profile table method Heya. 2. Description of requirements candidates for the position. 3. Position evaluation expressed in relative terms values (points) and in monetary units. 4. A "fork" is provided grades: range between minimal and maximum salaries for each position (professions) included in grade
Fundamental system difference	Distribution positions (professions) strictly hierarchical: subordinates receive fewer managers	Distribution positions (professions) depends on significance positions (professions) in company, work experience and other factors
Build parameters systems	Difficulty of work working conditions, its heaviness and tension, significance in production enterprise process	Skills, efforts, responsibility and working conditions
To whom spread	For workers and employees all industries and regions countries	For hired workers plants, factories, railways
First system	1917	1940
System options	35-bit tariff net. According to the first 14 categories are charged workers, for the rest - engineering workers. 17-bit tariff grid with a range of 1:5, and then 1:8. According to this the grid is assigned students - first and second ranks; untrained workers simple labor - third; workers low qualifications - fourth; qualified workers - fifth, sixth, seventh; highly qualified workers - eighth, ninth. Employees are charged until the 17th category	Hay's method - method profile tabular assessment guidelines jobs. FES - factor system assessments. TSD - temporary method freedom gap actions. DBM - strip method decisions. Compensated method problem solving factor. Worker Evaluation Method places with rods and secondary factors
Advantages of the systems	Simplicity in use, transparency and understandability of the system. Possibility without outside help configure the system for myself"	Detailed construction wages, multiplicity factors. Definition "position values" depends on value this position in companies
Disadvantages of systems	Sedentary and not fully capable least and promptly take everything into account features of various types of activities, and also changes, related to dynamics national income, implementation of achievements scientific and technical progress in production	Difficulty in building since the procedure labor-intensive, most often requiring involvement external consultants, what increases it price. arise difficulties of docking with labor legislation

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

“It’s no secret that the issue of remuneration is one of the most sensitive for both employees and company management. Remuneration for work is a powerful motivational tool, the improper use of which can lead to the company losing its valuable employees. Thus, significantly increasing the company’s costs by paying a high level of remuneration to someone who does not deserve it is also unreasonable. Therefore, employers are constantly looking for optimal principles for managing remuneration. Of course, each remuneration system has its pros and cons.

The biggest disadvantage of the tariff schedule, in my opinion, is the limited number of factors for evaluating positions and, to some extent, leveling out the individual characteristics of a particular organization (“equalization”). However, this method is still relevant, therefore it has been developed in modern HR management: series (ranking) methods, classification (rank) methods, etc. have also appeared.

Along with the obvious advantages of the grading system, its disadvantages should once again be listed. Firstly, this system does not really motivate to achieve results, since the employee’s performance is calculated only once a year during an assessment, based on the results of which he is assigned a new category. Thus, the impact of a person’s performance on the level of his remuneration is delayed. The second nuance is related to the company’s transition to a grading system: most likely, there will be employees who are currently already receiving a salary greater than that provided for in the grading system, and the employer will not be able to reduce their wages, since this may be regarded as a deterioration in working conditions . Thirdly, it is possible to implement a grading system only in companies with well-established and formalized business processes. Fourthly, the implementation of a grading system is, as a rule, a very resource-intensive process.

But the most dangerous drawback, in my opinion, is that with instability Russian economy salaries corresponding to grades become a limitation that prevents changes. For example, if the market salary level for a particular position has increased, then the company is forced to immediately respond and also increase its size for this position in order to attract and retain these specialists, preventing their “outflow” from the company. But such a situation will inevitably conflict with the terms of the grading system, since the value of the position for the company does not change, but the salary increases. Thus, the accepted rules for setting salaries are violated, the transparency of the system is reduced, companies are forced to introduce so-called “market allowances” for some positions, etc.

This article discusses approaches to managing the permanent part of employee remuneration. But there are also many approaches aimed at managing the variable part of wages. For example, today at Russian companies A remuneration system based on performance management principles is already widespread. One of its main components is a compensation system, in which the amount of employee remuneration (its variable part) depends on the degree to which they achieve their goals and objectives (KPI key performance indicators). Moreover, performance indicators for stimulating employees can be both individual and team.

The advantages of this remuneration system include staff motivation to achieve the goals of the company and division, optimal spending cash on wages, transparency, clarity 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 is bonuses based on KPI and grading. It involves a flexible approach, which, while maintaining the advantages of both remuneration schemes, allows you to get rid of some of the disadvantages. At the same time, the total income of a specialist must also correspond to the market approach, when the salary offer is formed depending on the supply and cost of the necessary specialists in the labor market.

Grading makes it possible to introduce a single unified salary system for all departments, build a transparent system of professional and career growth, which helps retain valuable specialists in the company and increase motivation for continuous improvement and development.

Managing the variable part of remuneration based on KPI allows you to build a transparent and fair remuneration system, make optimal use of your payroll, and improve the performance of employees in general. The system becomes flexible; it allows the manager to quickly make adjustments when goals change, as well as the situation in the external environment.

The right combination of different approaches to managing employee remuneration in practice is a powerful management tool, which allows, among other things, to effectively manage the implementation of the company's strategy.

Of course, HR department employees must have a high level of professionalism in order to effectively develop and implement a combined approach within their company.

You should also pay attention to the fact that when introducing any new remuneration 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 outreach to employees.

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

I would like to give one more piece of advice to our readers: any principles of remuneration management must be adapted taking into account the specifics of the company’s business, the company’s life cycle and corporate culture. Remember that the best practice is the one that works for your company."

A. Shchetinina

Head of Personnel Services

GC "Don-Consultant"

Tariff schedule - this is a scale of categories, each of which is assigned its own tariff coefficient, showing how many times the tariff rate of any category is greater than the first. The tariff coefficient of category I is always equal to one.

The number of categories and the values of the corresponding tariff coefficients are determined in accordance with the collective agreement concluded at the enterprise between the administration and employees represented by the trade union. Its provisions, in turn, are developed on the basis of an industry tariff agreement and should not allow the situation of workers to worsen.

The most widespread use of a single tariff schedule for an organization wages all workers in the enterprise. As a rule, the number of ranks assigned to workers remains the same - 6-8. General, maximum quantity categories in the grid can be determined at a specific enterprise, as well as the values of the corresponding tariff coefficients - arbitrarily. It is mandatory to consolidate this in collective agreement. An example of such an organization of remuneration is the use of a single tariff schedule for remuneration of employees of budgetary organizations. It can be recommended for everyone else.

Unified tariff schedule(ETC) was introduced in accordance with the Decree of the President of the Russian Federation of August 19, 1992 (SAPP, 1992, No. 8, Art. 503) by Decree of the Government of the Russian Federation of October 14, 1992 No. 785 (SAPP, 1993, No. 16, Art. 1253) . It is fixed by the Government of the Russian Federation in the following form(Table 1).

Table 1.

Discharge wages	Tariffs odds	Discharge wages	Tariffs odds

The purpose of introducing this grid is to streamline the ratios in remuneration depending on its complexity and qualifications of workers and to create a mechanism for maintaining these ratios. Categories are assigned by the certification commission of an enterprise (organization) based on the use of a qualification directory of positions for managers, specialists and employees for workers in general industry professions. Its third section, which includes qualification characteristics, has been transformed.

Now the requirements are given in it according to ETC pay grades; for workers with professions that have a strictly defined industry affiliation (health care, education, culture, etc.), specific regulatory qualification requirements (characteristics) have been developed that contain criteria for establishing the grade.

When introducing ETC, enterprises that do not receive budgetary funding, as a rule, develop their own qualification criteria for the purpose of certifying employees in order to assign them a rank, the basis for which is the qualification reference books for positions of managers, specialists and employees. The tariff rate of category I in the ETC for institutions and organizations of the public sector may not coincide with the amount of the legally approved minimum wage.

1. Unified tariff schedule for remuneration of public sector workers

Unified tariff schedule (hereinafter referred to as UTS) in different options has operated in Russia since 1992. Even before, in Soviet times, the level of wages largely depended on similar principles. The tariff schedule divides all public sector workers into 18 categories. This system was convenient in times high level inflation in the country, as it made it possible to quickly index the salaries of all public sector employees. But ETS also has negative aspects- this is a very rigid structure, if an increase occurs, then at the same time for everyone, regardless of the situation in each individual industry. Consequently, each indexation required serious budget expenditures. But most importantly, the ETS did not take into account the specifics of professions, equating work school teacher to work as a doctor at a district clinic or a circus performer. It is difficult to undertake an assessment of the complexity and usefulness of a particular profession, but one should adhere to an individual approach to the remuneration of public sector workers. There is an opinion about the obsolescence of the UTS, about the need to tariff salaries of public sector employees based on the objective realities of today.
Formally, since 2005, the constituent entities of the Russian Federation were invited to develop their own systems. However, it was not possible to get rid of the single grid: in fact, most regions, without bothering to develop differentiated payment schemes, continued to focus on the UTS and the salaries of regional public sector employees. The unified tariff schedule, which operated in a uniform manner throughout the country, did not take into account the peculiarities associated with the functioning of a particular industry.
_________________________
Egorsheva N., Russian newspaper. October 4, 2007.
According to Appendix No. 1 to Decree of the Government of the Russian Federation of October 14, 1992 No. 785 (repealed - Decree of the Government of the Russian Federation of February 27, 1995 No. 189), the size of the tariff rate (salary) of the first category is established by the Government of the Russian Federation. Rates (salaries) for employees of other categories of the Unified Tariff Schedule are established by multiplying the tariff rate (salary) of the first category by the corresponding tariff coefficient.
Workers' professions are charged in accordance with the Unified Tariff and Qualification Directory of Work and Professions of Workers from 1st to 8th categories of the Unified Tariff Schedule. Highly qualified workers engaged in important and responsible work and in especially important and especially responsible work can be set tariff rates and salaries based on 9 - 12 categories of the Unified Tariff Schedule according to the lists approved by the ministries and departments of the Russian Federation and the Ministry of Labor of the Russian Federation.
The official salaries of deputies are set 10 to 20 percent below the salary of the corresponding manager.

Unified tariff schedule:

Pay grades	Tariff coefficients
1	1,0
2	1,30
3	1,69
4	1,91
5	2,16
6	2,44
7	2,76
8	3,12
9	3,53
10	3,99
11	4,51
12	5,10
13	5,76
14	6,51
15	7,36
16	8,17
17	9,07
18	10,07

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

	Range of digits
I.Technical performers
Pass office officer on duty	2
Copyist	2
Contractor	2
Timekeeper	2
	2
Forwarder	2
	3
Clerk	3
Secretary	3
Secretary-typist	3
Accountant	3
Draftsman	3
Archivist	3-4
Cashier (including senior)	3-4
Typist	3-4
Freight Forwarder	3-4
Collector	4
Secretary	4
Statistician	4
Stenographer	4
II. Specialists
Dispatcher (including senior)	4-5
Inspector (including senior)	4-5
Laboratory assistant (including senior)	4-5
Technicians of all specialties and titles	4-8
Accountant	5-11
Engineers of various specialties and titles	6-11
Translator	6-11
Translator-dactylologist	6-11
Psychologist	6-11
Editor	6-11
Sociologist	6-11
Commodity expert	6-11
Physiologist	6-11
Artist	6-11
Economists of various specialties and titles	6-11
Legal Advisor	6-11
Architect	6-13
Constructor	6-13
Mathematician	6-13
Programmer	6-13
Technologist	6-13
Artist	6-13
Elektronik	6-13
Accountant-auditor	6-13
III. Managers
Managers:
storage room	3
	3-4
pass office	3-4
copying bureau	3-4
darkroom	3-4
farming	3-4
expedition	3-4
office	4-5
typing bureau	4-5
	4-6
Site foreman (including senior)	6-11
	7-8
Head of the section (shift)	7-12
Work foreman (foreman), including	8-11
Head of economic department	7-8
Head of the section (shift)	7-12
Work foreman (foreman), including senior	8-11
Head of Department	11-14
Head of workshop	11-14
Chief specialist	13-17
Head of institution, organization, enterprise	10-18

Wage categories of the unified wage scale
for the main positions of employees of public sector sectors
(Appendix 3 to the Decree of the Government of the Russian Federation
dated October 14, 1992 785):

Categories and positions of employees	Range of digits
SCIENCE AND SCIENTIFIC SERVICE
Researcher	8-17
Managers
Chief specialists: in departments, divisions, laboratories, workshops	12-14
Chief Engineer(designer, technologist, architect) of a scientific organization project	13-15
Head of the main structural unit, scientific secretary	13-16
Branch director (chief, manager)	13-16
Head of institution (organization)	16-18
EDUCATION
Teaching staff of public education institutions
Teachers of all specialties, teacher, teacher, accompanist	7-14
Methodologist, industrial training master	8-13
Higher education institutions
Teaching staff	8-17
Managers
Public education institutions
Head of structural unit	8-12
Directors (heads): out-of-school institutions, preschool institutions, schools, boarding schools, orphanages, lyceums, gymnasiums, vocational and secondary special schools educational institutions, colleges, educational and production rooms, etc.	10-16
Higher education institutions
Head of the main structural unit	13-16
Branch Director	16-17
	17-18

< Раздел 1. ОТРАСЛЕВАЯ СИСТЕМА ОПЛАТЫ ТРУДА РАБОТНИКОВ СФЕРЫ ОБРАЗОВАНИЯ2. Принципы отраслевой системы оплаты труда >

on remuneration of employees of federal government institutions.

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

Tariff schedule by category for 2017-2018

For example, the 15th category rate is 6982.8 rubles. (RUB 2,300 h 3,036).

Tariff rates (salaries) for workers from categories 2 to 18 of the Unified Technical System for remuneration of federal workers government agencies are determined by multiplying the tariff rate (salary) of the 1st category by the corresponding inter-category tariff coefficient.

The tariff rate (salary) of a deputy manager is set one or two grades lower than the tariff rate (salary) of the corresponding manager.

In the period from September 1, 2007 to December 31, 2008 for federal employees budgetary institutions and civilian personnel military units, whose remuneration is carried out on the basis of the Unified Trading System, new remuneration systems will be introduced in accordance with the Decree of the Government of the Russian Federation of September 22, 2007 No. 605 “On the introduction of new remuneration systems for employees of federal budgetary institutions and civilian personnel of military units, whose remuneration is carried out on the basis of A unified tariff schedule for remuneration of employees of federal government institutions.”

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

download Selecting a tariff scale (this is a set of categories and its range). We determine the range of the discharge, what type of discharge will be, what the tariff coefficients will be.
For workers, a 6 or 8-bit tariff scale is most often used.

At one time they used a tariff scale (18-bit) for budgetary organizations, recommended for other industries. It has its pros and cons.

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


i1	1	1	1	1	1	1
i2	1	2	…	…	…	…

Justification of the principle of increasing tariff coefficients absolutely and relatively:

equal (uniform): 1, 1.05, 1, 1.1, 1.15, 1.2; 1.0, 1.05, 1.15, 1.45
progressive-regressive (related to social protection); The tariff rate of the first category is so small that it is difficult to find a worker for the 1st and 2nd categories. Examples: 1.0; 1.05; 1.1; 1.45; 1.9; 2.7. As the discharge increases, its growth rate increases. And vice versa: 1.0; 1.5; 1.9; 2.2.

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

Selecting forms of remuneration

The use of piecework and time-based forms of remuneration depends on production conditions, the quality of labor standards, and the possibilities for growth in production volumes (sales, services).

Two forms of remuneration. The choice of the form itself depends on production conditions, the quality of labor regulation, and the possibility of increasing production volume. IN modern conditions the use of only one form of remuneration is limited.
Typically, both forms of remuneration are used.
Net:

1	2	3	4	5
100	120	130	140	150

Average tariff rate: 135 rubles.
Average rank of workers: P(workers) = SUM(number of workers of this rank * rank number) / SUM(number)
Average category of work: P (work) = SUM (labor intensity of work * category number) / SUM (total complexity)
Average category of work: P (work) = Smaller and Larger Between Which There Is a Tariff Rate (m) + (Tariff Rate (average) - Tariff Rate (small)) / (Tariff Rate (large) - Tariff Rate (small))
Average category of work: P (work) = Smaller and Larger Between Which There Is a Tariff Rate (b) + (Tariff Rate (large) - Tariff Rate (average)) / (Tariff Rate (large) - Tariff Rate (small))
Work = 3 + (135-130)/(140-130)
You can also use odds, since knowing the bets, we can use the odds.
Tariff Rate Average = SUM(Tariff Rates * Number or Labor Intensity) / SUM(Number or Labor Intensity)

K(s) = SUM(K*Number)/SUM(Number)
K(c) = SUM(K*Labor Intensity)/SUM(Labor Intensity)
K(c) = K(m) + (K(b)- K(m))/(P(s)- P(m))
K(c) = K(b) + (K(b)- K(m))/(P(b)- P(s))

Tariff system of remuneration

Labor rationing is the establishment of scientifically based labor costs and its results: standards of time, number, controllability of service, output, standardized tasks.
The tariff system is a set of various regulatory materials with the help of which the enterprise establishes the level of salary of employees depending on their qualifications...
The main elements of the tariff system include:

tariff schedules,
tariff rates,
tariff and qualification reference books,
official salaries,
tariff directories for employee positions,

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

Based on the tariff schedule and the tariff rate of the first category, the tariff rates of each subsequent category are calculated. According to…

Daily and monthly rates are calculated:

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

Tariff and qualification reference books are regulatory documents, with the help of which...
Simple remuneration systems form the employee’s earnings depending on one indicator of recording labor results: working time (time-based remuneration systems) or the quantity of manufactured products (piece-rate remuneration systems).
A simple time-based system forms the employee’s earnings according to his tariff rate and the actual time worked. Accordingly, tariff rates are applied: hourly, daily and monthly. When applying hourly and daily tariff rates, the amount of an employee’s earnings is determined by the formula: Z(p) = C(t) * T(f).
What happens? For example, the number of hours an employee owes: 180 hours, for example. Hourly tariff rate = 20 rub. per hour The employee worked 150, respectively, we 150 * 20. Why are the salaries different?
This month: 20 working days, in another month: 22 working days. We will deliver the report: 20 tr. A specialist employee worked 15 days in the first month, and 20 in the second.
Employee's monthly wage rate:

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

We require: time sheets, tariff rates.
The size of the employee’s hourly tariff rate (the employee has a monthly salary of 10 thousand rubles)

Annual working time fund for 2006 at 40 hours working week(1980 hours).

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

Hourly wage rate for an employee: 10 thousand rubles. : 165 hours = 60,606 rubles.

During the month the employee actually worked 180 hours:
The salary according to the tariff was:

60606 rub. * 180 hours = 10,909.08 rub.

Time-based bonus system:

Wages accrued for actual time worked (month, quarter), supplemented by a percentage bonus (monthly or quarterly bonus)

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

Accrued to the employee:

Salary - 10 thousand rubles.

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

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

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

Premium 7500 * 25% = 1,875 rubles.

Monthly salary amount: 7500 + 1875 = 9375.

The employee was required to work on weekends twice. Overtime work with time-based wages, their payment is prescribed in the collective agreement, although the Labor Code says that it must be calculated according to increased rate. Most often used: the first two hours at 1.5 rates; subsequent hours: double. The employee was accrued:

Salary: 10000: 20 days * 15 days = 7500

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

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

Total amount: 7500 + 2000 + 2375 = 11875.
Simple piecework wages are structured in such a way that a worker’s earnings depend on the piecework rate, which is the amount of payment per unit of manufactured products (work performed), and on the number of products produced (work performed).
The amount of earnings is determined by the formula: З(сд) = R * q.
The piecework form of salary is characterized by a variety of methods for calculating piecework prices and methods for establishing...
In practice, the following piecework wage systems can be used:

Individual:
1. Simple piecework
2. Piece-progressive
3. Piecework regressive
4. Piece-bonus
5. Indirect piecework
Collective (brigade)
1. Chord
2. Using the Labor Participation Rate.

The individual direct piece-rate wage system is characterized by the fact that a worker’s earnings are determined based on the results of his personal labor.

Unified tariff schedule

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

R = Average Tariff Rate / Output Norm or R = Average Tariff Rate * Time Norm
Change in price (DeltaR) in %% when changing the production rate (y):

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

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

R = (Average Tariff Rate / Number of Machines) * N(time)

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

R(i) = C(tr) / (n * N(exp; i))

R(k) = SUM from 1 to N(C(t; i) * (1 / (Crew production rate))

R(indirect) = C(int.) / NormVyotka(main)

If the employee performs different types works:

ZP progressive = R(n(1)Ky(1) + … + n(L)Ky(L))

3Pregressive = R * (n(1) / K(1) + … + n(L) / K(L))
Progressive and regressive scales can be used: if we use a piece-rate bonus with a progressive bonus scale. What do you mean? Either in the collective agreement or in the bonus provision: if the enterprise has fulfilled the monthly plan, then the employees are awarded a 25% bonus from the salary. If the team exceeded... If the team fulfilled the plan, then for fulfilling the plan he receives 25%, for each percentage of exceeding the plan - 5% of the salary. If the % of overfulfillment exceeds 10%¸ then an additional 3%.
qplan + exceeding the plan by 15% (15% q)
Salary = Salary + 25% of Salary + 5% * Salary_for_10% + 3% for 5%.
Collective forms of remuneration:

The lump sum form of remuneration assumes that payment is made for the entire volume of work at predetermined rates, taking into account the maximum period for completing the work. When using the lump-sum form of remuneration (with lump-sum contracting), the entire scope of work is determined, the deadline for completion and the amount of wages are established. There is no operating fee.

To increase interest in completing a chord task on time or even ahead of schedule, an additional bonus can be established.
The chord earnings, calculated based on the assessment of the chord task, are distributed on the conditions determined by the team:

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

We finished on slide 25.
download

See also:

For workers, a 6 or 8-bit tariff schedule is most often used

Local computer networks. Methods for connecting computers to each other

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

Coding of text information. Ascii encoding. Basic Cyrillic encodings

Algebra lesson in 11th grade on the topic “Complex numbers”

8. Classification building materials according to purpose and operational characteristics 4

I. N. Kalinauskas

The article is classified in the sections: Teaching physics

Anaerobic infection

Preparation for ultrasound examinations

How the state is falling apart

Unified Transport System (UTS)- a technologically and economically balanced set of modes of transport performing non-urban transportation. The UTS includes rail, sea, river, road, air and pipeline transport. Interact with ETS different types city pass, and industrial transport. The development of modes of transport as components of the UTS allows for the fullest use of the technical and economic features of each of them and thereby ensures the most effective solution transport problems of the country. In 1990, in the total freight turnover and non-urban passenger turnover in Russia and the country as a whole, the largest share was accounted for by railway transport.
Railway Almost all types of products produced in the countries of the former USSR are transported by transport, but the bulk of its cargo turnover consists of bulk cargo: coal and coke, oil cargo, miner, builds, materials, ferrous metals, timber cargo, ores. In the cargo turnover of maritime transport, external cargo predominates. trade. Most of them are transported by river transport. bulk cargo, primarily miner, construction materials, timber (on ships and in rafts), oil and petroleum products, coal. By road Transportation is carried out mainly in local traffic, as well as the delivery of goods and passengers to main lines of communication and the delivery of goods to places of consumption. In the transportation work of air transport St. 80% comes from pass and transportation. Crude oil is pumped through oil pipelines, and light oil products through petroleum products. The specified features of modes of transport determine cf. the range of transportation on them and their share in the UTS.
The total cargo turnover of the UTS of Russia and the USSR in 1990 amounted to 5.9 to 8.3 trillion, respectively. t-km net, non-urban passenger turnover - 9.7 and 1.19 trillion. pass.-km. The length of communication routes available to the transport systems in Russia and the USSR is given in Table. 1.
Table 1. - Structure of the transport network in 1990

The unity of the transport system requires the coordinated development of all types of transport, coordination of their operational activities, mutual coordination of certain parameters of rolling stock, coordination of tariffs and organizational measures. Until the end In 1991, this unity was based on national ownership of the means of production and was ensured by appropriate planning targets and centralized leadership. In market relations it is provided by transport. legislation providing for the creation of a single transport market. services, and economic levers.
A special feature of the Russian transport system is its high speed.

Tariff schedule and categories to it

weight in it railway transport, providing most of the most important interregional connections, connecting isolated sea and river basins, receiving cargo from road and pipeline transport, and reserving other modes of transport if necessary. Direct railway communication is carried out between almost all regions of Russia, with the exception of the regions of the Asian north and northeast. Most inter-district routes have double-track lines.
Another significant feature of the Russian Unified Transport System is the high degree of concentration of traffic on highly equipped highways with a relatively low density of communication routes compared to other developed countries. Average load intensity railway public use in 1990 it amounted to 28.4 million t-km/km; on a significant part of the railway network, the average freight density was more than 50 million t-km/km. On a number of lines, the density of cargo movement in one direction exceeded 100 million net tons per year at large sizes pass, movements. The average traffic load of main oil pipelines and the load of the largest of them are comparable to the given indicators of the railway. Multi-line systems of main gas pipelines pump up to 200 billion m3 of gas per year.
A significant concentration of transportation allows the use of advanced and highly productive vehicles and achieve greater efficiency in transportation. Increasing the transportation capabilities of the transport system, increasing speeds and reducing the cost of communications between different regions and points are factors contributing to the growth of business activity, increasing production efficiency, and improving the living conditions of the population. In this regard, it is necessary to systematically develop and improve the UTS, which must be balanced with the economic and social objectives, satisfy environmental, resource-saving and other requirements.
Much attention is paid to these issues in all industrialized countries with market economies. The transport policy of these countries is based, as a rule, on a rational distinction between the functions of state transport management (through relevant legislation, taxes, subsidies, benefits and other economic levers) and the functions of directly carrying out transportation, carried out completely independently in their own way. economic activity transport companies and enterprises.

Schedule" Automated information and analytical system "obverse:

1 … 6 7 8 9 10 11 12 13 … 22

Tariffication

To draw up teacher tariffs you need:

set teacher workloads in the section Loads on the page Classes , Teachers or Items ;
enter additional information on teachers in the section Loads on the page Tariffication .
define the list of columns of the tariff table in the dialog Table Settings on the page Tariffication .

Tariff management

Control Panel

Billing management is performed using the buttons located on the control panel:

Rice. Billing control panel

Dialogue Tariffication

Tariffing includes additional data about teachers that is not used in scheduling. A dialog is used to enter this data Tariffication . The dialogue consists of two pages, Certification And Additional payments .

To build a tariff table, it is not necessary to fill out all the fields on the dialogue pages. Below we will show you how to select the desired table columns.

Consider the page Certification .

Rice. DialogueTariffication, pageCertification

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

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

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

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

Let's move on to consider the second page of the dialogue - the page Additional payments .

Rice. DialogueTariffication, pageAdditional payments

Other information .
Extracurricular work (% of rate) . Bonus for extracurricular work as a percentage of the salary.
Club work (hour) .
Homeschooling (hour) .
Cool tutorial . The drop-down list with class names appears only if the checkbox is selected.
Office management . The drop-down list with cabinet names appears only if the checkbox is checked.
Coordinates .
- Telephone .
- Email . Email address.

Salary is calculated per unit of time (hour, day, month). The calculation uses a special indicator - a tariff rate, depending on the level of professionalism of the employee and the industry of activity.

Definition

A tariff rate is a monetary 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 wage rates, tariff schedules and staffing table, 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?

The first step is to familiarize yourself with the tariff and qualification directory of a particular industry to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for calculation is as follows:

Rate = 1st category rate x Increasing coefficient.

In the calculations, monthly rates are used only if the actual payment coincides with the norms, daily rates - if the number of days of actual attendance at work during the week differs from 5. The employee’s hourly tariff rate is necessarily used when calculating 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 in a month (or the average monthly number of working hours for the year). The exact calculation algorithm is specified in the Collective Agreement.

Payment schemes

The payment system is the ratio of the measure of labor and the reward 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, regulatory tasks are developed and the amount of time required to complete them is established. To calculate earnings, the amount of time worked should be multiplied by the rate. It can be hourly or monthly.

Example 1

The hourly wage rate for a worker is 75 rubles. In a month he worked 160 hours against the norm 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 wages for industrial workers, and monthly salaries are set for specialists and managers.

Example 2

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

Forms of payment are established:

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

Piece wage system

The salary amount may depend on the quantity of products manufactured. In this case, prices are determined by multiplying the rate by the category and production rate. Let's take a closer look at the forms of remuneration.

Direct piecework

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

Example 3

The tariff rate for a mechanic is 180 rubles/hour with a production rate of 3 pieces/hour. 480 parts were produced in a month. Salary: 180: 3 x 480 = 28.8 thousand rubles.

Example 4

The turner's tariff rate is 100 rubles/hour with a time limit of 1 hour/piece. 150 parts were produced in a month. Salary: (100: 1) x 150 = 15 thousand rubles.

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

Example 5

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

1. Calculation of tariff salaries (rub.):

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

The tariff salary of the entire team 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 bonuses for production in excess of the established norm. Such additional payments are considered part of actual earnings and are set in relation to the salary.

Example 6

The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. The bonus regulations provide for a reward in the amount of 10% of the salary for production above the norm. The calculation will be as follows:

6000 x 0.1 = 600 rub. - bonus.
6000 + 600 = 6600 rub. - accrued salary.

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

Chord system

In this case, the deadlines for completing a set of works are estimated. The salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of a task. It is used to calculate the salaries of employees involved in eliminating the consequences of accidents and other urgent tasks.

Example 7

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

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

Combined systems

The considered remuneration systems 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 wage systems 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 piece-rate system, and bonuses are paid when work is performed in excess of the norm. To calculate salaries according to differentiated systems, the following are used:

Tariff reference books of professions.
Qualification characteristics.
Workplace assessment report.
Tariff rate.
Tariff schedule.
Coefficients of payment of allowances.

“Unified qualification directory of positions and salaries”

The tariff rate of remuneration in government agencies depends on the results of certification of tariffs from the “Unified Directory of Positions” (USD). It presents job characteristics and skill level requirements. It is used to rate work and assign categories to workers.

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

The 1st category rate represents remuneration for low-skilled labor. 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 additional payments and allowances, are grouped into a tariff schedule.

Incentive payments

Additional payment is monetary compensation for non-standard work hours, working conditions and labor intensity. A bonus 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 working on a day off;
overtime and night work;
multi-shift mode;
combination of positions;
increase in the volume of work, etc.

To calculate each type of additional payment, an algorithm must be developed to determine deviations of actual working conditions from standard ones. That is, it is necessary to specify in the employment contract the night work schedule, instructions for each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the bonus and make payments.