Unified tariff scale. Tariff system for remuneration of workers: types, additional payments, calculation examples

The tariff schedule is a scale that determines the ratio of tariff coefficients, the number of categories, categories of workers, as well as intercategory coefficients.

Currently, two variants of tariff schedules are common: the Unified Tariff Schedule (UST), which has 18 categories and the 6-category tariff schedule used at agricultural enterprises.

Using the tariff schedule, the ratio of tariff rates is determined depending on the qualifications of the employee (complexity of work).

The tariff schedule consists of tables with hourly or daily tariff rates, starting from the first (lowest) category. Each schedule provides tariff rates for paying piece workers and temporary workers.

The ratio of tariff rates of different categories is precisely determined using the tariff schedule: the coefficient in the tariff schedule 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 schedule is the ratio of tariff rates of the extreme categories.

In a business environment, it is easier to carry out such differentiation, since there is a more flexible opportunity to manipulate the fund wages(of course, within the framework of the relevant legislation). The budgetary sector is in a more difficult situation (the salary system simply cannot adequately respond to rising prices and market fluctuations labor force), and this required the organization of a new wage system.

In order to strengthen the stimulating role of wages and differentiation in wage levels for workers in education, healthcare, culture, social protection and other budgetary institutions, the Government of the Russian Federation adopted a resolution “On differentiation in wage levels for public sector workers based on the Unified Tariff Schedule” dated 14.10. 1992 No. 785, which came into force on December 1, 1992.

The unified tariff schedule has 18 categories, of which categories from 1 to 8 are allocated for workers, and categories from 2 to 18 for employees.

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

The size of the tariff rate of the first category, which is the basic one, is periodically revised, tracking the growth of consumer prices and changes in the minimum wage in accordance with this, and this sets the entire tariff schedule in motion.

Rates and salaries are established based on the results of certification and tariffication of each employee, since he must be assigned a certain rank according to the tariff schedule.

For leading professions in industries, salaries are set between minimum and maximum.

The commonality of functions performed by workers in various sectors of the non-production sphere has made it possible to establish the same tariff range for them - 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, specific job responsibilities employees and their educational level, the following factors are taken into account during certification:

Diversity (complexity) of work;

Management of subordinates;

Degree of independence;

Level of responsibility.

Such positions of employees as accountant, economist, typist or stenographer, engineers, technicians, head of office, warehouse, housekeeping and others are rated equally in all sectors of the non-production sphere.

For example, the position of accountant is available in all institutions, regardless of the industry, but the level of training, education and qualifications of employees differ, and often quite 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 responsibility, should be paid differently. It is no coincidence that the position of “accountant-auditor” is included in a separate line of the tariff (this is a high qualification and great responsibility).

Highly qualified workers engaged in important and responsible jobs can also be set rates and salaries based on 9-10 categories of the Unified Labor Standard according to special industry lists approved by the Ministries and Departments of the Russian Federation, and for particularly important and especially responsible jobs - according to the list approved by the Ministry of Labor and employment of the Russian Federation, based on 11 and 12 ETS categories, although in general categories up to eighth inclusive are provided for workers.

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

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

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

The requirements of these documents are linked to the categories of the Unified Tariff Schedule. These are the main regulatory documents according to which tariffs are calculated.

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

The requirements for specialists, naturally, are higher - this is education from general to higher relevant profile and work experience, since to occupy a certain position, experience is required within the limits specified in the directory. Experience indirectly characterizes qualifications.

Conducting certification of employees of an organization or institution in order to assign employees ETS categories is the responsibility of the administration.

Joint Resolution of the Ministry of Labor of the Russian Federation and the Ministry of Justice of the Russian Federation No. 27 dated October 23, 1992 approves the basic provisions on the procedure for certification of organizations and enterprises receiving budgetary funding.

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

Therefore, many enterprises in the non-budgetary sphere create their own tariff schedule, using some of the principles of the UTS and introducing additions based on the specifics of their production.

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

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

The labor legislation of the 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 a fairly large number of different approaches to building remuneration - both domestic and foreign. Each company has its own characteristics of building such a system. Much depends on the company’s goals, corporate culture, management system, as well as financial condition companies and, of course, 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 set employment contract in accordance with the current employer’s remuneration systems. 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 this together can be very good method building a basic part of wages, 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 system. 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 building a transparent, absolutely logical system based on a scientific approach. But how to build this ideal system?

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

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 of workers various 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 requirements for the qualifications 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 scales, 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 when performing simple work in normal conditions labor.

Thus, the salary of an employee employed in the lightest, most auxiliary jobs, 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 specified in arithmetic progression in increments 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, constructing 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 qualification directory works and professions of workers and/or the Unified Qualification Directory of 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, on different stages development of capitalist society and scientific thought, completely different approaches to building 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 different years, scientists have come to the attention of: the complexity and significance of the work, the requirements for knowledge and skills, the efforts made, responsibility and even the 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 normative legal acts is enough (for example, the Labor Code of the Russian Federation, Rules for maintaining and storing work books, 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 an HR manager cannot do without knowledge of labor protection and fund regulations social insurance 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 specialized computer program 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	The 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 salary scale, in my opinion, is the limited number of job evaluation factors and, to some extent, leveling individual characteristics of one or another organization (“levelling”). 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 an employee’s performance is calculated only once a year during an assessment, based on the results of which he is assigned 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 motivation of personnel to achieve the goals of the company and division, optimal spending of funds 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.

It should also be noted that when implementing any new system remuneration, 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 conducting explanatory work with 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, life cycle company 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"

Wages are one of the most controversial categories of payments to employees of an enterprise. In practice, several main methods of calculating wage payments are used. 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 salaries are calculated for public sector employees, it is necessary to determine what the tariff schedule 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 wages of a first-class worker. This is an indicator that increases the employee’s salary, taking into account such indicators as tariff category, tariff coefficient. Enterprises usually use a six-digit bit. Thus, a worker of the first category has the lowest salary, and the sixth, accordingly, the highest. The tariff coefficient of the 1st category corresponds to the minimum wage and is equal to 1.0.

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

Purpose of the tariff schedule

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

Each employee must receive a salary in an amount corresponding to his qualifications. Payment of labor by 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 a lower-ranking employee is involved in work that should be performed by a higher-level specialist. In those situations where he does this successfully, he may accordingly be given a higher rank.

Paying for labor using the tariff method is a good motivation for workers. 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 a component of the category based on 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 schedule. How is it determined? It can be viewed in a special reference book of worker characteristics by skill level.

In the tariff schedule, the countdown always starts with first-class workers. They tend to have the lowest salaries and skill levels. Typically, the salary level for first-class workers corresponds to the minimum wage level determined at the state level.

Types of tariff schedules

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

Conditions for obtaining the highest category

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

perform work of the highest level within three months, and do it successfully, that is, without rework or violations;
Immediately before receiving the highest rank, you must pass a test to check your skill level.

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

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

If he strictly violates the rules of conduct at the enterprise, the law or other certain norms, then his rank may also be lowered. Such measures are used as liability for various violations.

The importance of the tariff system

Tariff category, tariff coefficient and tariff rate are used in enterprise planning. This allows you to determine the level of earnings of certain categories of workers. Let's consider situations where it is important to know the level of tariff rates for certain categories of workers:

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

An example of a tariff schedule is given in the table.

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

All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments may be different character, consist of heterogeneous components and are accrued based on different bases. Let's look at the concept of a tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.

What is the tariff rate

People cannot receive the same compensation for their work. The amount to be paid as salary depends on:

qualification level of personnel;
difficulties of the labor functions assigned to the employee;
quantitative characteristics of work;
conditions of employment;
time allocated for completing work, etc.

Differentiation of wages according to the degree of expression of these points is carried out within the framework tariff system labor remuneration. Its key element is the tariff rate as the main component of wages.

Tariff rate– documented amount of financial reward for achievement labor standards varying degrees of difficulty by an employee of a certain qualification for a given unit of time. This is the “backbone”, the minimum component of the payment for labor, on the basis of which the amount received by employees “in hand” is based.

REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances if all functional duties are performed in full - this is the minimum guaranteed by law.

Not part of the tariff rate:

compensation;
incentive payments;
social charges.

Estimated time of tariff rate

The time period for which the tariff rate is calculated can be any period convenient for the employer:

day;
month.

Hourly rates It is convenient to install if the enterprise has a system that determines the mode of summarized recording of working hours, as well as when hourly employees work.

Daily tariff rates are applied when the work has the status of a daily wage, and the number of working hours in each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.

Monthly tariff rates operate under constant observance of normal working hours: a stable schedule, fixed days off. In such conditions, the employee will “close” the month regardless of how many hours he actually worked: having worked the monthly norm, he earns his salary.

Tariff Rate Functions

The use of a tariff payment system for calculating remuneration in monetary form for the performance of labor functions has a number of advantages over other forms of payment.

The tariff rate as a unit of payroll calculation performs a number of important functions:

makes wages and maintenance commensurate;
divides the minimum part of payment depending on quantitative and qualitative signs labor;
organizes labor incentives in the prescribed conditions (for example, in hazardous production, with significant work experience, overwork, etc.);
helps to adequately calculate payment for different labor organization systems and work schedules.

PLEASE NOTE! The main principle of applying tariff rates is equal remuneration for an equal amount of work.

How is the tariff rate calculated?

The unit rate with which all other categories are correlated is the tariff rate of category 1 - it determines the amount due to an unqualified employee for his work during a specified time period.

The remaining categories are arranged depending on the increasing complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees (qualification categories). The complex of all categories leaves tariff schedule enterprises. In it, each subsequent rank is several times larger than the unit rate (that is, 1 rank) - this indicator reflects tariff coefficient.

NOTE! The minimum wage is set by the state, and all other elements of the tariff schedule are adopted separately for each organization and are enshrined in the relevant local acts. The exception is labor in organizations financed from the state budget, where accruals occur according to the Unified Tariff Schedule (UTS).

Knowing the tariff coefficient and the size of the unit rate, you can always calculate the amount of payment due to a specific employee according to the tariff.

An example of tariff calculation for the UTS

A teacher with an academic degree of Candidate of Philosophical Sciences and the title of Associate Professor is hired at the Faculty of Philosophy of a State University. He was accepted to the position of Associate Professor of the Department of Cultural Studies and appointed curator of the student group. According to the Unified Tariff Schedule, billing period which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.

The minimum payment for the UTS, corresponding to category 1, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff schedule, namely 3.036.

A bill regulating the procedure and amount of bonuses due to teaching staff is currently under consideration. For our example, we will use data from this bill.

To calculate the tariff you need:

Multiply the inter-grade coefficient and the minimum wage
Add assistant professor position (+ 40%)
Add the required allowances for having an academic degree (for example + 8,000 rubles), as well as a supervisory surcharge (for example, + 3,000 rubles).

Example of tariff calculation for hourly rate

If an employee works according to a system of summarized working hours, then his tariff rate will depend on the hourly rate for a given year - it will be shown by the production calendar, as well as the monthly tariff rate established at the enterprise.

1 way. You can divide the monthly rate by working hours into the rate indicator. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. In this case, the established standard working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.

Method 2. If you need to calculate the average hourly rate for the current year, you first need to determine the average monthly hourly rate. For this purpose, the corresponding annual indicator production calendar divide by 12 (number of months). After this, we reduce the worker’s average monthly tariff rate established by the tariff schedule by the resulting number of times. For example, the annual norm is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let's calculate the average amount this worker earned per hour during a given year: 25,000 / (1900 /12) = 157.9 rubles.

What is the difference between a tariff rate and a salary?

These two concepts are similar in many ways, since both of them reflect the monetary expression of labor remuneration. The similarities between the two are greater now than they were several decades ago, as significant changes are taking place in labor law. However, there are also significant differences

General features of salary and tariff rate

Both provide for a minimum amount that can be paid for work.
Payment cannot go below the established limit.
Relates to the qualifications of the employee.
They are taken into account without additional payments, allowances, compensations, or social charges.

Differences between tariff rates and official salaries

Let's compare these two concepts in the following table.

Base	Tariff rate	Official salary
What is it charged for?	For fulfilling labor standards per unit of time	For the performance of functional duties where the norm cannot be established
Calculation time unit	Hour, week, month (any convenient time unit)
What does the value depend on?	From the tariff category (inter-category coefficient)	From the qualifications received by the employee
Professional circle	Real economic spheres: construction, mining, manufacturing, production, etc.	Non-production areas of work: lawyers, civil servants, management, etc.

Tariffing of work and workers allows you to establish the complexity (category) of the work and the level of qualifications of the worker. But the tariff instruments - ETKS and EKS - do not establish any quantitative relationships in remuneration for labor of varying complexity. This function is performed by another element of the tariff system - the tariff schedule.

Tariff schedule– qualification (tariff) scale ranks and corresponding tariff coefficients, which determines the ratio of wages (rates) depending on its complexity. The tariff schedule is a tool for differentiating wages depending on the complexity of the work and the qualifications of the employee.

Table 10.4

Tariff schedule (conditional example)

Tariff coefficient – indicator of the relative (in relation to simple labor, 1st category labor) level of wages. It shows how many times the wages of this category are higher than the wages of the 1st category.

Tariff schedules are characterized by:

The number of tariff categories;

Range – the ratio of tariff coefficients of the extreme (lowest and highest) tariff categories;

The nature of the increase in tariff coefficients.

Table 10.4 shows an example of a six-bit tariff schedule with a range of 1:2 and a progressive absolute and relative increase in tariff coefficients.

Absolute increase (Ab) shows how many points (or percentage points) the tariff coefficient of each subsequent category is greater than the previous one. It is defined as the difference between the tariff coefficient of any category (Kt n) and the tariff coefficient of the previous category (Kt n -1):

Av = Kt n - Kt n -1 .

So, for example, in the above tariff schedule, the absolute increase in the tariff coefficient of the 5th category compared to the coefficient of the 4th category was 1.70-1.45 = 0.25 or 25 percentage points.

Relative increase (Rv) shows by what percentage the tariff coefficient of the subsequent category is greater than the previous one and is calculated using the formulas:

In our example, the relative increase in the tariff coefficient of the 5th category was 17.2% ( ).

Table 10.5

Options for increasing tariff coefficients of the tariff schedule

Grid options	Grid Options	Qualification categories	The nature of the increase in Kt

	CT	1,0	1,10	1,25	1,45	1,70	2,0
Av	-						Progressive
Ov, %	-		13,6	16,0	17,2	17,6	Progressive
	CT	1,0	1,20	1,40	1,60	1,80	2,0
Av	-						Uniform
Ov, %	-		16,7	14,3	12,5	11,1	Regressive
	CT	1,0	1,30	1,55	1.75	1,90	2,0
Av	-						Regressive
Ov, %	-		19,2	12,9	8,6	5,3	Regressive
	CT	1,0	1,15	1,32	1,52	1,74	2,0
Av	-						Progressive
Ov, %	-						Uniform
	CT	1,0	1,10	1,30	1,60	1,84	2,0
Av	-						Combined
Ov, %	-		18,2	23,1		8,7	Combined

The magnitude of the absolute and relative increase in tariff coefficients from category to category may vary. Depending on the nature of this increase, tariff scales with uniform, progressive (increasing) regressive (fading) and combined (in a certain part of the tariff schedule increasing, and in the rest - decreasing) increase in tariff coefficients. At the same time, the nature of the absolute and relative increase in tariff coefficients of the same grid may not coincide (see Table 10.5).

The procedure for constructing intra-production tariff schedules includes several stages.

1. Deciding on which categories of personnel the tariff scale will be used.

First of all, the question must be resolved whether a unified tariff schedule (UTS) will be developed, on the basis of which wages for all categories of workers (workers, employees, specialists, managers) will be organized, or whether a differentiated system will be created: tariff schedules for wages workers and salary schemes for managers, specialists and employees. Although in recent years The scope of application of uniform wage scales has expanded significantly, and the traditional model of organizing remuneration, based on a differentiated approach, is becoming more widespread.

The latter involves the development of tariff conditions for remuneration of managers, specialists and employees in the form of official salary schemes. Official salary - this is the monthly amount of remuneration of an employee, depending on the position held and qualifications. Salary Scheme is a grouping of positions by pay level, consisting of a list of positions and monthly salaries for each of them. In order to take a more complete account business qualities, experience and qualifications of employees, for each position there is usually a salary range, i.e. minimum and maximum salary with a difference of 10-30%. For managers, official salaries are set differentially depending on the category (salary group) of the unit they manage. For specialists, salaries within positions are differentiated by qualification categories.

2. Establishing the number of digits.

The number of ranks of the tariff schedule will depend on the chosen option for constructing the tariff system, the diversity of the range of work in terms of complexity, and the financial capabilities of the organization. If a tariff schedule is developed for remuneration of workers, then the number of categories in it is established in accordance with the All-Russian Classifier of Workers' Occupations and the current ETKS for Works and Workers' Professions and, as a rule, does not exceed 6-8. If a unified tariff schedule is developed, then the number of categories in it can reach 18-24.

3. Define the grid range.

Establishing the range of the tariff scale is closely related to the number of categories in it and the financial capabilities of the organization. After all, the more categories in the same range of the wage scale, the smaller the difference in wages for workers of related categories, the less their interest in improving their skills and performing work of higher complexity. Experts do not recommend using tariff schedules in which average value the relative increase in tariff coefficients is less than 10%, since this is the lower limit of the feeling of an increase in material interest in the qualification advancement of an employee.

When determining the value of the tariff scale range (D) can be used preparation time method , which is based on a comparison of the time (in years) required to train a worker of the highest and lowest qualifications:

where Vkv is the time of training of a highly qualified worker (years);

Vnkv – training time for an unskilled worker (years);

During – during general education training (years);

Vsp – time of special professional training (years);

Vpr – time practical work by specialty (years).

The range of the grid can also be determined taking into account the current level of basic (without bonuses, additional payments and allowances) wages for the simplest and most complex jobs in the organization. So, if the average monthly basic salary for workers performing the simplest work is 4,000 rubles, and for those performing the most complex work - 8,000 rubles, the range can be approximately taken as 1:2 (4000:8000).

4. Determination of the average absolute and relative increase in tariff coefficients.

The size of the average absolute (CAv) and relative (SOv) increase in tariff coefficients directly depends on the size of the range (D) and the number of digits (n) of the projected tariff schedule and are calculated using the formulas:

AND .

For a six-digit tariff scale with range 2 (the tariff coefficient of the first category is always equal to 1) or 20 points, a.

5. Selecting the nature of the increase and determining the value of the tariff coefficient for each category.

The choice of option for constructing a tariff schedule can be influenced by various factors: the qualification structure of employees, the financial capabilities of the organization, its provision of personnel with the required qualifications, the need to stimulate the growth of workers’ qualifications, etc. Thus, a shortage of highly qualified workers may serve as a basis for choosing a tariff schedule with a progressive increase in coefficients; the desire to provide a certain guaranteed level of wages for lower-ranking workers with limited financial capabilities can lead to the choice of a tariff schedule with a regressive increase in coefficients.

Taking into account various factors, it should, however, be borne in mind that the most effective are networks with a progressive increase in tariff coefficients. They more accurately reflect the degree of change in labor costs for acquiring more high level qualifications, better stimulate advanced training and are more economical - with the same qualification structure of workers, such networks require less expenditure on the wage fund than networks with a uniform or regressive increase in tariff coefficients. This is clearly visible in the graph (Fig. 10.3). With the same qualification structure

Rice. 10.3. Dependence of the wage fund size

on the nature of the increase in tariff coefficients of the tariff schedule

workers in the case of using a tariff schedule with a regressive increase in tariff coefficients, the value of the wage fund (WF) can be represented by the area of the “triangle” limited by the dotted line. In the case of using a tariff grid with a uniform increase in tariff coefficients - an area limited by a dotted line. When using a grid with a progressive increase in tariff coefficients, the value of the payroll will correspond to the area limited by a solid line.

Tariff rates

By determining quantitative relationships in remuneration for labor of varying complexity and workers of different qualifications, tariff schedules do not establish absolute amounts of remuneration. This function is performed by tariff rates.

Tariff rate- this is the absolute amount of remuneration of an employee per unit of time, expressed in monetary form, provided that he fulfills the established norm of work of a certain complexity. Depending on the system of standardization, accounting and labor planning adopted in the organization, different units of working time can be used - hour, day, month. In accordance with these they distinguish hourly, daily and monthly tariff rates.

Widest practical application have hourly tariff rates, since they are often the basis for calculating various additional payments to wages. The daily rate in this case is calculated by multiplying the hourly rate by the number of hours in a work shift, the monthly rate by the average annual number of working hours in a month. In cases where daily or monthly tariff rates are established as base rates, the hourly tariff rate can be determined by dividing the daily rate by the number of working hours in a working day (shift) or the monthly rate by the average annual number of working hours in a month.

The minimum wage rate (1st category rate) is established by the collective agreement of the organization or, in its absence, by the Regulations on remuneration. Its value is determined taking into account the financial capabilities of the organization, its goals and objectives social policy, conditions of sectoral, regional and territorial tariff agreements, labor prices prevailing in the labor market. In any case, the minimum tariff rate must ensure that an employee of the lowest category, employed in normal working conditions and working at normal intensity, provided that he fulfills labor standards and works the full monthly standard of time, receives a tariff salary not lower than the minimum wage established by the government (minimum wage) in the Russian Federation.

The minimum tariff rate of the 1st category in industries financed from budgets of various levels is established by the Government of the Russian Federation at a level not lower than the state-guaranteed minimum wage.

Tariff rates of all subsequent categories are calculated values. The rate of any category (ST i) can be determined by multiplying the rate of the first category (ST 1) by the tariff coefficient of the corresponding category (CT i):

ST i =CT 1 *CT i .

In addition to the fact that tariff rates establish the absolute amount of wages per unit of time, they can serve as a tool for wage differentiation both taking into account the circumstances provided for by labor legislation and in accordance with established production practice. The main factors of such differentiation may be the conditions and intensity of labor, forms of payment, the importance of individual professions or types of work (Fig. 10.4).

Rice. 10.4. Main directions of intra-production differentiation of tariff rates

Labor Code of the Russian Federation (Articles 146 and 147) stipulate that remuneration for workers engaged in heavy work, work with harmful, dangerous and other special working conditions is set at an increased rate compared to the tariff rates (salaries) established for work with normal working conditions. This increase in pay can be carried out through additional payments and allowances, a system of increasing coefficients, and the establishment of differentiated tariff rates of the first category for work with different working conditions. Similarly, with the help of tariff rates, remuneration for work of varying intensity, significance and responsibility is differentiated.

Thus, at many industrial enterprises, various tariff rates of the 1st category are established for payment for work in normal working conditions, heavy, harmful and especially heavy and especially harmful work, work carried out in a free or regulated rhythm, paid time-based or piecework, etc. As a result, it is created the whole system tariff rates of the first category (the so-called “tariff vertical”), promoting more complete differentiation of wages.