Unified tariff scale etc. Russian accountant. Tariff wage system

1. Tariff regulation of wages in construction

2. Tariff scales of wages for construction workers

3. Tariff wage rates for workers

4. The procedure for the development of branded tariff conditions for remuneration of workers

Commentary on Article 143 of the Labor Code of the Russian Federation

Another commentary on Art. 143 of the Labor Code of the Russian Federation

DEVELOPMENT OF THE TARIFF GRID BY COMMERCIAL STRUCTURES

New edition Art. 143 Labor Code of the Russian Federation

Tariff systems of wages - systems of wages based on the tariff system of differentiation of wages of workers of various categories.

The tariff system for differentiation of wages of employees of various categories includes: tariff rates, salaries (official salaries), tariff scale and tariff coefficients.

Tariff scale - a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of employees using tariff coefficients.

Wage category - a value that reflects the complexity of work and the level of qualification of the employee.

Qualification category - a value that reflects the level of professional training of an employee.

Tariffication of work - the assignment of types of labor to tariff categories or qualification categories, depending on the complexity of the work.

The complexity of the work performed is determined on the basis of their billing.

Tariffication of work and the assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of work and professions of workers, the unified qualification directory for the positions of managers, specialists and employees, or taking into account professional standards. These reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation.

Tariff wage systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for wages.

As we said above, the remuneration for the work of an employee is set depending on his qualifications, complexity, quantity, quality and conditions of the work performed. Differentiation of wages according to these indicators is provided, as a rule, on the basis of the tariff system of remuneration.

According to Article 143 of the Labor Code of the Russian Federation, the tariff system of remuneration includes:

tariff rates;

salaries (official salaries);

tariff scale;

Tariff coefficients.

The main element of the tariff system of remuneration are tariff rates. Tariff rate - a fixed amount of remuneration of an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time without taking into account compensatory, incentive and social payments.

The tariff rate of the 1st category determines the minimum wage for unskilled labor per unit of time. The tariff scale 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 employees using tariff coefficients.

At the same time, the tariff category is a value that reflects the complexity of work and the level of qualification of an employee, and the qualification category is a value that reflects the level of professional training of an employee.

The tariff coefficient establishes the ratio of the tariff rate of this category to the tariff rate of the first category. In other words, the tariff coefficient shows how many times the tariff rate of a given category is greater than the tariff rate of the first category. With the help of the tariff rate of the first category and the corresponding tariff coefficients, the tariff rates of the remaining categories are determined. For example, if the tariff rate of the first category is 1100 rubles (today it is the minimum wage), then, knowing the tariff coefficient, say, of the tenth category (let's say - 2.047), it is easy to calculate the tariff rate of the tenth category by multiplying the tariff rate of the first category for the corresponding tariff coefficient - 2251.7 rubles.

Thus, the tariff scale is a scale that determines the ratio of wages when performing work of various qualifications. Modern labor legislation focuses on contractual and local regulation of wages. The type, remuneration system, the size of tariff rates, salaries, bonuses, other incentive payments, organizations determine independently in collective agreements and local acts. Different organizations may establish different tariff scales, differing in the number of categories and the degree of increase in tariff coefficients. At the same time, wages in the public sector are set centrally, on the basis of the so-called Unified Tariff Scale (UTS).

The tariff system of remuneration of employees of the public sector is based on the Unified Tariff Scale, approved by Decree of the Government of the Russian Federation of October 14, 1992 N 785 "On Differentiation in the Levels of Remuneration of Employees of the Public Sector on the Basis of the Unified Tariff Scale". The Unified Tariff Scale (UTS) is a unified tariff scale for the remuneration of workers and employees. It covers all groups of employees of institutions, organizations and enterprises that are on budget financing (with the exception of representative and executive authorities). It contains 18 bits. Previously, the ratio of tariff categories of this tariff scale was set at 1:10.07, i.e. wages in the highest XVIII category exceeded wages in the first (lowest) category by 10.07 times. However, since December 1, 2001, the ratio between the tariff rates (salaries) of the first and eighteenth categories of the Unified tariff scale for remuneration of employees of public sector organizations has been set at 1 to 4.5.

The size of the tariff rate of the 1st category is established by the Government of the Russian Federation and cannot be lower than the minimum wage. With an increase in the minimum wage (minimum wage), the Government of the Russian Federation issues a corresponding decree on an increase in UTS tariff rates.

Each category of the grid corresponds to a tariff coefficient, which shows how many times the tariff rates of workers of the second and subsequent categories are higher than the rates of workers of the first category. These coefficients increase with an increase in the tariff category (from 1 to 4.5). Currently, the tariff coefficients for calculating the remuneration of employees of federal state institutions are established by Decree of the Government of the Russian Federation of April 29, 2006 N 256 "On the size of the tariff rate (salary) of the first category and on inter-digit tariff coefficients of the Unified tariff scale for remuneration of employees of federal state institutions ".

The categories of wages in the UTS reflect the complexity of the work performed. The dependence of wages on working conditions is provided by various kinds of additional payments and compensations (for work with difficult or harmful working conditions in difficult climatic conditions, at night, etc.).

Tariffication of various jobs, professions, specialties, depending on their complexity, is carried out on the basis of tariff-qualification reference books. The Tariff and Qualification Handbook establishes the requirements that an employee must meet, i.e. what knowledge, skills and abilities he must have to perform a particular job, depending on its complexity. At present, the Unified Tariff and Qualification Directory of Works and Professions of Workers (UTS) is in force, the approval procedure for which is indicated in Decree of the Government of the Russian Federation of October 31, 2002 N 787.

The UTS establishes the tariff and qualification characteristics of working professions in the form of job characteristics (which this job includes) and the necessary knowledge of the employee ("should know").

The qualification directory for the positions of managers, specialists and other employees was approved by the Decree of the Ministry of Labor of Russia of August 21, 1998 N 37. This qualification directory contains three sections: "Job Responsibilities", "Must Know" and "Qualification Requirements". The section "Responsibilities" lists the labor functions that the person holding this position must perform. The section "Must know" includes the requirements for knowledge necessary for the employee to perform his job duties. The "Qualification Requirements" section provides for the minimum level of general and special training required to perform this work (level and profile of education, work experience).

The billing of workers is carried out according to eight categories (from I to VIII). However, according to the Decree of the Government of the Russian Federation mentioned above "On differentiation in the levels of remuneration of workers in the public sector on the basis of the Unified tariff scale" dated October 14, 1992 N 785, heads of institutions, organizations and enterprises that are on budget financing are given the right to set monthly rates and salaries some employees with advanced qualifications. Thus, for highly qualified workers employed in important and responsible work in accordance with the lists approved by the ministries and departments of the Russian Federation, monthly rates and salaries can be established based on the IX and X categories of the ETS, and for especially important and especially responsible work according to the list approved by the Ministry of Labor of the Russian Federation (now - the Ministry of Health and Social Development of the Russian Federation), based on the XI and XII categories of the Unified Tariff Scale.

With the growth of the qualification (rank) of the employee, his tariff rate also increases. Assignment of categories to employees of the public sector is carried out according to the results of certification. Attestation of public sector employees is carried out in accordance with the Basic Provisions on the procedure for attestation of employees of institutions, organizations and enterprises that are on budget financing, approved by the Decree of the Ministry of Labor of Russia and the Ministry of Justice of Russia dated October 23, 1992 NN 27, 8/196. In accordance with these Basic Provisions, for each employee subject to certification, no later than two weeks before the start of certification, his immediate supervisor prepares a submission containing a comprehensive assessment of: the compliance of the employee’s professional training with the qualification requirements for the position and the category of remuneration for his work; his professional competence; attitude to work and performance of official duties; indicators; performance indicators for the past period. The attested employee must be familiar with the submitted materials in advance, at least two weeks before the certification. The attestation commission includes a chairman (as a rule, a deputy head of an institution, organization, enterprise), a secretary and members of the commission. The attestation commission includes heads of departments, highly qualified specialists, representatives of trade union organizations. The attestation commission considers the submission, hears the person being certified and the head of the department in which he works. Heads of institutions, organizations, enterprises are certified in commissions organized by higher authorities according to their subordination. Evaluation of the employee's activity and recommendations of the commission are adopted by open voting by a majority of votes. The head of the organization, taking into account the recommendations of the attestation commission, within a month, makes a decision on establishing the appropriate categories of wages for employees. The results of the attestation, after their approval by the manager, are entered into the work book of the employee, indicating the category of payment according to ETC.

Tariff wage systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Tariff systems for remuneration of labor are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory for the positions of managers, specialists and employees, as well as taking into account state guarantees for wages.

1. Art. 143 of the Labor Code of the Russian Federation gives a legal definition of the concept of "tariff system of remuneration" and its elements, which was previously enshrined in Art. 129 of the Labor Code, the procedure for charging work and assigning tariff categories to employees, as well as the procedure for establishing a tariff system by the employer, is fixed.

The tariff system of remuneration is a set of rules enshrined in regulatory legal acts, collective agreements and agreements designed to reflect the content, complexity and working conditions, employee qualifications, production features and its natural and climatic environment in wages. It allows you to differentiate the size of wages depending on its quantity and quality, the qualifications of the employee and the complexity of the work performed, i.e. implement the requirements of art. 132 of the Labor Code of the Russian Federation.

2. In accordance with Art. 143 of the Labor Code of the Russian Federation, the structure of the tariff system includes tariff rates (salaries, official salaries), a tariff scale, and tariff coefficients. For the practical application of the tariff system, tariff-qualification reference books are also needed.

The tariff rate is a fixed amount of remuneration of an employee for the fulfillment of a labor norm (labor duties) of a certain complexity (qualification) per unit of time. Depending on the chosen unit of time, there are hourly, daily and monthly tariff rates. The tariff rate is set depending on the complexity, intensity, working conditions, as well as its economic and social significance. The main calculated value is the tariff rate of the first category, which determines the minimum wage for the simplest work. The monthly tariff rate of the first category cannot be lower than the minimum wage established by the state.

Salary is a fixed amount of monthly wages, which is set for managers, specialists and employees, as well as for those workers whose work cannot be rationed. The amount of the monthly salary cannot be less than the established minimum wage.

To determine the size of the tariff rate of the second and subsequent categories, the tariff scale is applied. It establishes the ratio of wages depending on the complexity of the work and the qualifications of workers. The parameters of the tariff scale are: the number of tariff categories, tariff coefficients, the range of the tariff scale. The first category corresponds to the simplest work, the last - the most difficult.

The most common in terms of the number of digits is the 6-digit tariff scale. In more complex industries, a 7-bit (oil and gas production, rolling and pipe production of ferrous metallurgy, railway transport, etc.) and an 8-bit (locksmith, locksmith and assembly and welding work, blast furnace and steelmaking, shipbuilding and ship repair, etc.) grid.

3. Billing of work is the assignment of types of labor to wage categories or qualification categories depending on the complexity of the work.

Assignment of salary categories to employees is carried out in order to assess the qualifications of the employee and the complexity of the work performed by him, and qualification categories - in order to assess the level of professional training of the employee.

Tariffication of work and assignment of tariff categories to employees is carried out on the basis of tariff and qualification reference books. Tariff-qualification reference books include tariff-qualification reference books of works and professions of workers and a unified qualification reference book for the positions of managers, specialists and employees. The procedure for approving directories is established by Decree of the Government of the Russian Federation of October 31, 2002 N 787 (as amended on December 20, 2003) "On the procedure for approving a unified tariff-qualification guide for jobs and professions of workers, a unified qualification directory for the positions of managers, specialists and employees" , and the Procedure for the use of reference books - by Decree of the Ministry of Labor and Social Development of the Russian Federation of February 9, 2004 N 9 (BNA. 2004. N 14).

The Unified Tariff and Qualification Directory of Works and Professions of Workers consists of tariff and qualification characteristics containing the characteristics of the main types of work by professions of workers, depending on their complexity and the corresponding tariff categories, as well as the requirements for professional knowledge and skills of workers; The Unified Qualification Directory for the positions of managers, specialists and employees consists of qualification characteristics for the positions of managers, specialists and employees, containing job responsibilities and requirements for the level of knowledge and qualifications of managers, specialists and employees.

Until recently, tariff-qualification guides, approved in the prescribed manner, were mandatory. They are currently recommended.

The Unified Tariff and Qualification Handbook of Works and Professions of Workers currently in use was approved by the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions in 1983. In accordance with the Decree of the Ministry of Labor of Russia of May 12, 1992 N 15a (BMT RF. 1992. N 7 - 8) this handbook is used in all organizations located on the territory of the Russian Federation, and the necessary changes and additions to it are made by the Ministry of Labor and Social Development of the Russian Federation.

The qualification directory of positions of managers, specialists and other employees was approved by Decree of the Ministry of Labor and Social Development of the Russian Federation on August 21, 1998 N 37. It contains two sections: industry-wide qualification characteristics of positions of employees employed at enterprises, institutions and organizations (positions of managers, specialists and other employees), and qualification characteristics of employees employed in research institutions, design, technological, design and survey organizations (positions of managerial, scientific and engineering workers common to research institutions, design, technological, design and survey organizations ; positions of management and engineering and technical employees of design, technological, design and survey organizations; positions of employees of editorial and publishing departments). Each qualification characteristic contains three sections: "Job Responsibilities", "Must Know", "Qualification Requirements".

4. The main principle of tariff regulation of remuneration is that the development of all conditions of remuneration, including the determination of tariff rates and official salaries and their differentiation by categories, professional qualification groups and positions, is carried out at the local level. The tariff wage system is introduced in organizations (with the exception of those financed from the budget) on the basis of a collective agreement, agreements that apply to this organization, as well as local regulations. At the same time, state guarantees for wages must be observed (see article 130 of the Labor Code of the Russian Federation and commentary thereto).

5. In connection with the adoption of the Federal Law of April 20, 2007 N 54-FZ "On Amendments to the Federal Law" On the Minimum Wage "and other legislative acts of the Russian Federation", reduction of tariff rates, salaries (official salaries) is not allowed , wage rates, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature), established before day of its entry into force (the Law shall enter into force on September 1, 2007).

1. Basic elements

According to the labor legislation of our country, the remuneration for the work of an employee is set depending on his qualifications, complexity, quantity, quality and conditions of the work performed. Differentiation of wages according to these indicators is provided, as a rule, on the basis of the tariff system of remuneration.

According to Article 143 of the Labor Code of the Russian Federation, the tariff system of remuneration includes:

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

The tariff coefficient establishes the ratio of the tariff rate of this category to the tariff rate of the first category. In other words, the tariff coefficient shows how many times the tariff rate of a given category is greater than the tariff rate of the first category. With the help of the tariff rate of the first category and the corresponding tariff coefficients, the tariff rates of the remaining categories are determined. For example, if the tariff rate of the first category is 1,100 rubles (today it is the minimum wage), then, knowing the tariff coefficient, say, of the tenth category (let's say - 2.047), it is easy to calculate the tariff rate of the tenth category by multiplying the tariff rate of the first category by the corresponding tariff coefficient is 2251.7 rubles.

Thus, the tariff scale is a scale that determines the ratio of wages when performing work of various qualifications. Modern labor legislation focuses on contractual and local regulation of wages. The type, remuneration system, the size of tariff rates, salaries, bonuses, other incentive payments, organizations determine independently in collective agreements and local acts. Different organizations may establish different tariff scales, differing in the number of categories and the degree of increase in tariff coefficients. At the same time, wages in the public sector are set centrally - on the basis of the so-called Unified Tariff Scale (UTS).

The tariff system of remuneration of employees of the public sector is based on the Unified Tariff Scale, approved by the Decree of the Government of the Russian Federation of October 14, 1992 "On Differentiation in the Levels of Remuneration of Employees of the Public Sector on the Basis of the Unified Tariff Scale". The Unified Tariff Scale (ETC) is a unified tariff scale for the remuneration of workers and employees. It covers all groups of employees of institutions, organizations and enterprises that are on budget financing (with the exception of representative and executive authorities). It contains 18 bits. Previously, the ratio of tariff categories of this tariff scale was set at 1:10.07, i.e., wages for the highest XVIII category exceeded wages for the first (lowest) category by 10.07 times. However, since December 1, 2001, the ratio between the tariff rates (salaries) of the first and eighteenth categories of the Unified tariff scale for remuneration of employees of public sector organizations has been set at 1 to 4.5.

The size of the tariff rate of the 1st category is established by the Government of the Russian Federation and cannot be lower than the minimum wage (minimum wage). With an increase in the minimum wage, the Government of the Russian Federation issues a corresponding decree on an increase in UTS tariff rates.
Each category of the grid corresponds to a tariff coefficient, which shows how many times the tariff rates of workers of the second and subsequent categories are higher than the rates of workers of the first category. These coefficients increase with an increase in the tariff category (from 1 to 4.5). At present, tariff coefficients for calculating the remuneration of employees of federal state institutions are established by Decree of the Government of the Russian Federation of April 29, 2006 No. 256 “On the size of the tariff rate (salary) of the first category and on inter-digit tariff coefficients of the Unified tariff scale for remuneration of employees of federal state institutions ". UTS tariff coefficients and their corresponding tariff rates are shown in the table.

	Pay grade
	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18
Interdigit tariff coefficients	1	1,04	1,09	1,142	1,268	1,407	1,546	1,699	1,866	2,047	2,242	2,242	2,618	2,813	3,036	3,259	3,51	4,5
Tariff rates	1100	1144	1199	1256,2	1394,8	1547,7	1700,6	1868,9	2052,6	2251,7	2466,2	2665,3	2879,8	3094,3	3339,6	3584,9	3861	4950

2. What do the ETS digits show

The pay grades in the ETC reflect the complexity of the work performed. The dependence of wages on working conditions is provided by various kinds of additional payments and compensations (for work with difficult or harmful working conditions in difficult climatic conditions, at night, etc.).

Tariffication of various jobs, professions, specialties, depending on their complexity, is carried out on the basis of tariff-qualification reference books. The tariff and qualification guide establishes the requirements that an employee must meet, that is, what knowledge, skills and abilities he must have to perform a particular job, depending on its complexity. Currently, the Unified Tariff and Qualification Reference Book of Works and Professions of Workers (ETS) approved by the Decree of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions back in 1985 is in force.

The UTS establishes the tariff and qualification characteristics of working professions in the form of job characteristics (what this job includes) and the necessary knowledge of the employee (“should know”).

The qualification directory for the positions of managers, specialists and other employees was approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37. This qualification directory contains three sections: "Job Responsibilities", "Must Know" and "Qualification Requirements". The section "Responsibilities" lists the labor functions that the person holding this position must perform. The “Must Know” section includes the requirements for the knowledge necessary for the employee to perform his job duties. The Qualification Requirements section provides for the minimum level of general and special training required to perform this work (level and profile of education, work experience).

The billing of workers is carried out according to eight categories (from I to VIII). However, according to the aforementioned Decree of the Government of the Russian Federation “On differentiation in the levels of remuneration of workers in the public sector on the basis of the Unified tariff scale” dated October 14, 1992, the heads of institutions, organizations and enterprises that are on budget financing are given the right to set monthly rates and salaries for some employees with advanced qualifications. Thus, for highly qualified workers employed in important and responsible work in accordance with the lists approved by the ministries and departments of the Russian Federation, monthly rates and salaries can be established - based on the IX and X categories of the ETS, and for especially important and especially responsible work according to the list approved by the Ministry health care and social development of the Russian Federation - based on the XI and XII categories of the ETS.

The attestation commission considers the submission, hears the person being certified and the head of the department in which he works. Heads of institutions, organizations, enterprises are certified in commissions organized by higher authorities according to their subordination. Evaluation of the employee's activity and recommendations of the commission are adopted by open voting by a majority of votes. The head of the organization, taking into account the recommendations of the attestation commission, within a month, makes a decision on establishing the appropriate categories of wages for employees. The results of the attestation, after their approval by the manager, are entered into the work book of the employee, indicating the category of payment according to ETC.

Tariff wage systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Tariff systems for remuneration of labor are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory for the positions of managers, specialists and employees, as well as taking into account state guarantees for wages.

3. Features of remuneration of employees of the public sector

Remuneration systems (including tariff remuneration systems) for employees of state and municipal institutions are established:

In federal state institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;
in state institutions of the constituent entities of the Russian Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;
in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

Amendments made to the Labor Code of the Russian Federation by Federal Law No. 90-FZ of June 30, 2006 provided for the possibility for the Government of the Russian Federation to establish basic salaries (basic official salaries) or basic wage rates for professional qualification groups of employees. These basic salaries (basic official salaries) and basic wage rates are the minimum that must in any case be paid to the relevant category of employees.

The main idea behind the introduction of base salaries is as follows. At present, when developing a remuneration system, it is necessary that the tariff part of wages be not less than the minimum wage, which, from May 1, 2006, is set at 1,100 rubles. At the same time, we are talking about the minimum monthly wage for the work of an unskilled worker when performing simple work under normal conditions. Base salaries will, in essence, be the minimum wage for higher-skilled workers. The salary of a teacher, as well as a doctor, depends on many factors, but even if we are talking about an ordinary city school, where for some reason one student studies, all the same, the teacher cannot receive less than the base rate, as in federal, as well as in regional and municipal institutions. It is expected that base salaries and rates will be approved by the government as early as 2007.

At the same time, professional qualification groups are understood as groups of professions of workers and positions of employees, formed taking into account the field of activity on the basis of the requirements for professional training and the level of qualification that are necessary for the implementation of the relevant professional activity. Professional qualification groups and criteria for classifying the professions of workers and positions of employees to professional qualification groups must be approved by the Ministry of Health and Social Development of the Russian Federation.

As expected, all professions and positions will be divided into five integrated qualification groups depending on qualifications. The first group: professions of workers and positions of employees that do not require vocational education. The second group: professions of workers and positions of employees that require primary or secondary vocational education, as well as heads of structural units that require primary vocational education. Third: civil servant positions requiring higher professional education with a bachelor's qualification, and positions of heads of structural divisions requiring secondary vocational education. The fourth group: positions of employees requiring higher vocational education in the qualification of "certified specialist" or "master" qualification, as well as heads of structural units with higher professional education. Fifth group: unique employees, as well as employees who require a scientific degree or scientific title.

The enlarged qualification groups are subdivided into professional qualification groups. These are groups of professions of workers and positions of employees, formed taking into account the field of activity on the basis of qualification requirements for the level of vocational education and training. For example, professional and qualification groups of health workers, teachers, cultural workers, civilian personnel will be created in almost every industry. Then the professions and positions assigned to the professional qualification group, depending on the complexity, will be divided into qualification levels. The higher the difficulty, the higher the skill level. This is determined by the training required to work in a profession or position, taking into account the availability of certificates, qualification category, length of service, and so on.

A range of salaries will be established for each qualification level, and within these ranges, by qualification level, the salaries of the tariff rate in institutions will be established. The establishment of salaries is referred to the competence of the head of the institution.

Remuneration systems for employees of state and municipal institutions are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory for the positions of managers, specialists and employees, as well as taking into account state guarantees for wages, recommendations of the Russian tripartite commission for the regulation of social and labor relations (part 3, article 135 of the Labor Code of the Russian Federation) and the opinions of the relevant trade unions (associations of trade unions) and associations of employers.

Remuneration of labor of certain categories of public sector employees is carried out on the basis of special regulatory legal acts. So, for example, the remuneration of employees of higher educational institutions is regulated by the Federal Law "On Higher and Postgraduate Professional Education" dated August 22, 1996. Scientific and pedagogical workers of higher educational institutions are given bonuses to official salaries (rates) in the amount of:

1) forty percent for the position of associate professor;

2) sixty percent for the position of professor;

3) 900 rubles for the degree of candidate of sciences;

4) 1500 rubles for the degree of Doctor of Science.

As an example, you can calculate the salary of a university teacher. For example, a candidate of legal sciences for the position of associate professor was hired at a state university. Upon admission to work, he was paid according to the 15th category of the ETS. In this case, his salary can be calculated by the formula:

ZP \u003d minimum wage x MT of the Labor Code + AIT + TCN, where

ZP - wages;

MLabor Code - inter-digit tariff coefficient;

minimum wage - the minimum wage;

AIT - allowance for the post of associate professor;

NCH - allowance for the degree of candidate of sciences.

Thus, the salary of an associate professor of a university will be:

1100 x 3.036 + 1100 x 3.036 x 0.4 + 900 = 3339.6 + 1335.84 + 900 = 5575.44 rubles.

4. What is the salary of civil servants

The remuneration of civil servants is regulated by the Federal Law of the Russian Federation "On the State Civil Service of the Russian Federation" dated July 27, 2004. This law establishes two possible schemes for remuneration of civil servants. The first - traditional - is based on the position occupied by a civil servant, the class rank assigned to him, as well as the right of the employee to additional payments depending on the length of service, the complexity of the work, etc. The second - provides for the remuneration of civil servants, depending on the efficiency and effectiveness of their professional performance. For civil servants, whose remuneration is made in the specified special order, the terms of remuneration established by parts 1-13 of Article 50 of the Federal Law "On the State Civil Service of the Russian Federation" dated July 27, 2004 are not applied (that is, the official salary and salary for a class rank, various allowances, regional coefficients, etc.). At the same time, for this category of civil servants, all guarantees, benefits and compensations provided for by other articles of the law remain.

According to the traditional scheme, the salary of a civil servant consists of three main parts:

- official salary;
- salary for class rank;
- additional payments.

1. The official salary is the main element of the monetary content of any employee. It is a reward for the professional qualifications of an employee.

2. With regard to salaries for the class rank, the analysis of the legislation of the constituent entities of the Russian Federation shows that in practice one of the following approaches to determining this salary is usually used:

Establishing the amount of salary for a class rank in a fixed amount of money (Khanty-Mansi Autonomous Okrug, Penza and Tambov regions);

Establishing the amount of salary for a class rank in proportion to the official salary (Omsk, Smolensk, Sakhalin regions);

Establishing the amount of salary for a class rank in proportion to the salary for another position (Moscow Region);

Establishing the amount of salary for a class rank in proportion to a different amount (Oryol region, St. Petersburg).

If a civil servant has a qualification rank and a class rank (diplomatic rank), he is paid only one monthly allowance to the official salary established for federal civil servants of the state body in which he serves.

The official salary and the salary for the class rank together constitute the monthly salary of a civil servant. The salary of the monthly allowance is the minimum amount that any civil servant who has been assigned a class rank will receive for his service.

3. Additional payments depend on the fact that the employee has a certain length of service, the complexity of the work performed by him, the success of the employee in fulfilling the tasks assigned to him, etc.

Monthly bonus to the official salary for length of service in the civil service. It is established by federal law for all civil servants without exception in the following sizes:

With civil service experience as a percentage
from 1 year to 5 years 10
5 to 10 years 15
10 to 15 years 20
over 15 years 30

Monthly bonus to the official salary for special conditions of civil service. The maximum amount of this allowance may not exceed 200% of the official salary. The specific amount of the monthly allowance for special conditions of civil service is determined by the representative of the employer.

At present, the Decree of the President of the Russian Federation “On the Salary of Federal Civil Servants” dated April 9, 1997 differentiates the amount of the monthly allowance for special conditions of public service, determining that it can be established:

- for the highest state positions - in the amount of 150 to 200 percent of the official salary;
- for major government positions - in the amount of 120 to 150 percent of the official salary;
- for leading government positions - in the amount of 90 to 120 percent of the official salary;
- for senior government positions - in the amount of 60 to 90 percent of the official salary;
- for junior government positions - up to 60 percent of the official salary.

Monthly percentage bonus to the official salary for work with information constituting a state secret. The amount and procedure for paying civil servants a monthly percentage bonus to their official salary for working with information constituting a state secret is determined by the Decree of the Government of the Russian Federation "On the procedure and conditions for paying percentage bonuses to the official salary (tariff rate) of officials and citizens admitted to state secrets" dated October 14, 1994 In accordance with this resolution, officials who are admitted to state secrets on a permanent basis are given a monthly percentage bonus to their official salary (tariff rate) in the following amounts:

For work with information having a degree of secrecy of "special importance" of 25%;
- for work with information classified as "top secret" - 20%;
- for work with information having a degree of secrecy "secret" 10%.

The specified allowance is paid to officials and citizens who have access to information of an appropriate degree of secrecy, issued in accordance with the procedure established by law, and by decision of the head of a state authority, enterprise, institution or organization, who constantly work with the specified information by virtue of official (functional) duties.

In addition, for employees of structural divisions for the protection of state secrets of state authorities, enterprises, institutions and organizations, in addition to the monthly percentage bonus indicated above, a monthly percentage bonus is provided for the official salary (tariff rate) for the length of service in the indicated structural divisions in the following amounts:

With work experience from 1 to 5 years - 5%;
with work experience from 5 to 10 years - 10%;
with work experience of 10 years or more - 15%.

Monthly cash incentive. Monthly cash incentives, as their name implies, must be paid to the employee regularly in the amounts established for federal state bodies differentially by decrees of the President of the Russian Federation, and for state authorities of the constituent entities of the Russian Federation by regulatory legal acts of the relevant subject. Thus, the monthly monetary incentive acts as a form of material incentives for the successful performance of official duties in the position being replaced.

Prizes. Bonuses are another form of encouragement for civil servants. Unlike monthly cash incentives, they are paid not for the mere fact of conscientious performance by the employee of their duties, but only for the performance of particularly important and complex tasks. The procedure for paying bonuses is determined by the representative of the employer, taking into account the provision of tasks and functions of the state body, the implementation of official regulations.

The maximum amount of bonuses is not limited by law, however, the payroll fund for federal civil servants provides funds for the payment of bonuses in the amount of two monthly salaries per year.

Each worker receives a wage for his work. Based on Art. 135 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), wages are established for an employee by an employment contract in accordance with the wage systems in force in the organization. It is possible to differentiate wages using the tariff system of remuneration, when remuneration for work depends on the qualifications of the employee, the complexity, quantity and quality of the work performed by him.

According to Art. 143 Labor Code of the Russian Federation wage system includes:

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

The main element of the tariff system of remuneration are tariff rates.

Tariff rate- the amount of remuneration of an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time (hour, day, month) is fixed, excluding compensation, incentive and social payments. The tariff rate of the first category determines the minimum wage for unskilled labor per unit of time.

Tariff scale- 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. The tariff scale is a scale of ratios in the remuneration of workers of various qualifications.

Tariff category reflects the complexity of the work and the level of qualification of the employee, and the qualification category characterizes the level of his professional training. Typically, the first category is assigned to the least qualified positions, and as the level of complexity of the work increases, so does the category.

Tariff coefficient sets the ratio of the tariff rate of this category to the tariff rate of the first category. The tariff coefficient shows how many times the rate of any of the digits of the grid is higher than the rate of the first digit, the coefficient of which is always equal to one. The ratio of the tariff coefficients of the extreme categories is tariff scale range. Today, six- and eight-digit tariff scales with a range of two are most common.

NOTE

The system of remuneration, the size of tariff rates, salaries, bonuses, other incentive payments, organizations determine independently in collective agreements and internal local acts (provisions on bonuses, provisions on remuneration, etc.). Different organizations may establish different tariff scales, differing, for example, in the number of digits.

In commercial organizations there are no mandatory tariff scales introduced at the legislative level. They can develop their own tariff scale. A private employer has the right to independently set the number of categories in the company's tariff scale, the size of tariffs and coefficients.

When developing pay scales, the following should be taken into account: no one should receive a salary below the current minimum wage (SMIC), and the maximum wage is not limited.

NOTE

From 07/01/2016, the minimum wage in the Russian Federation is set at the level 7500 rub. (Article 1 of Federal Law No. 164-FZ dated June 2, 2016 “On Amendments to Article 1 of the Federal Law “On the Minimum Wage””).

When developing the tariff scale, the option of increasing (from category to category) inter-digit coefficients is used. There are the following options for constructing a tariff scale scale:

progressive absolute and progressive relative (in percent) growth of tariff coefficients (Table 1). In this case, with the growth of the discharge, the indicators of the absolute and relative values of the coefficients increase;
progressive absolute and constant relative (in percent) growth of tariff coefficients (Table 2), where the magnitude of the relative growth of tariff coefficients is constant;
constant absolute and regressive relative (in percent) growth of tariff coefficients (Table 3), in which the magnitude of the growth of the absolute coefficient is constant;
regressive absolute and regressive relative growth of tariff coefficients (Table 4). Here, the value of the coefficient and the relative value of the tariff coefficients decrease with the growth of the category.

The most economical and widely used is the progressive absolute and relative growth of tariff coefficients.

Tariff coefficients are determined based on the specifics of the production process.

Absolute increase in tariff coefficients for each category can be found by the formula:

Absolute increase in tariff coefficients = Tariff coefficient of the next category in order - Tariff coefficient of the previous category. (one)

In our example (see Table 1), the absolute increase in tariff coefficients is:

for the 2nd category - 0 ,08 (1,08 - 1);
for the 3rd category - 0 ,12 (1,20 - 1,08).

Similarly, the calculation is made for 4-6 digits.

Relative increase in tariff coefficients is determined as a percentage by the formula:

Relative increase in tariff coefficients = Tariff coefficient of the next category / Tariff coefficient of the previous category × 100 - 100. (2)

Then the relative increase in tariff coefficients will be equal to:

for the 2nd category - 8 % (1.08 / 1 × 100 - 100);
for the 3rd category - 11 % (1.20 / 1.08 × 100 - 100).

Similarly, the calculation is made for digits 4, 5 and 6.

Let the relative increase in tariff coefficients be equal to a constant value - 12 % .

We find tariff coefficients and their absolute increase.

Tariff coefficients for each category are calculated as follows.

The value of the tariff coefficient of a certain category is taken as X. Then the initial formula for the 2nd category will look like:

X / 1 × 100 - 100 = 12

X / 1 × 100 = 12 + 100 = 112

X / 1 = 112 / 100 = 1.12

X=1.12×1= 1,12 - tariff coefficient for the 2nd category.

We find the tariff coefficient for the 3rd category in the same way, using the formula:

X / 1.12 × 100 - 100 = 12

X / 1.12 × 100 = 112

X / 1.12 = 1.12

X \u003d 1.12 × 1.12 \u003d 1,25 .

Similarly, we determine the tariff coefficients for categories 4-6.

The absolute increase in tariff coefficients for each category is found by the formula (1):

for the 2nd category - 0,12 (1,12 - 1);
for the 3rd category - 0,13 (1,25 - 1,12).

In the same way, we calculate the absolute increase in tariff coefficients for the remaining categories (4-6).

Suppose the absolute increase in tariff coefficients is equal to a constant value - 0,08 .

We find the tariff coefficients and their relative change in values.

Tariff coefficients for each category are calculated as follows:

for the 2nd digit: 1 + 0.08 = 1,08 ;
for the 3rd digit: 1.08 + 0.08 = 1,16 .

Similarly, we determine the tariff coefficients for 4, 5 and 6 categories.

E. V. Akimova, auditor

The material is published in part. You can read it in full in the magazine.

INVESTMENT - CONSTRUCTION SPHERE

Ratespaymentcorpse inconstruction

The main task of the tariff regulation of wages is to establish the optimal proportions between the measure of labor and the measure of consumption. Tariff rationing serves the tariff system, which is a set of rules and regulations that ensure the planning of the wage fund in estimates and the differentiation of wages of workers in contractor organizations, depending on the quality and working conditions. Accounting for the quantity of labor aims to reflect in wages the duration of labor over time, as well as the intensity and intensity of labor per unit of time. The amount of labor is taken into account through technical rationing, which involves the use of time standards, production standards, service standards, from the level of implementation of which, i.e. the amount of payment depends on the degree of intensity of work. Accounting for the quality of labor reflects its complexity and qualifications of the employee, the conditions in which the labor process is carried out, including the severity and hazard to health. Accounting for the quality of labor, or qualitative differences in labor, has as its ultimate goal the provision of equal pay for equal work, regardless of the specifics of the content of specific types of labor. This goal is achieved with the help of the tariff system as a tool for regulating wages at the production and other levels of personnel management. One of the fundamental principles of the organization of remuneration is its differentiation, i.e. establishing the necessary differences in the wages of employees, determined by taking into account the quantity and quality of labor expended, the efficiency and results of labor activity. The tariff system provides differentiated remuneration of employees depending on the following criteria: the complexity of the work performed; working conditions; labor intensity; responsibility and significance of the work performed; natural and climatic conditions for the performance of work. The tariff system is a set of regulatory documents that regulate payment in various areas: by categories of employees (workers, employees, managers, specialists, technical performers); by professional and qualification groups; by sectors, sub-sectors, industries and activities; by levels of complexity and working conditions; across the territorial regions of the country. The tariff system includes the main elements with the help of which the tariff conditions for remuneration of employees of enterprises and organizations are formed: tariff scales; tariff rates (rates of remuneration); tariff-qualification reference books; official salaries; qualification directory of positions of employees; as well as the coefficients of regional regulation of wages of employees of budgetary sectors. The tariff scale is a scale consisting of a certain number of tariff categories, their corresponding tariff rates and tariff coefficients. It is characterized by a range of tariff coefficients - the ratio of tariff rates of extreme categories and tariff coefficients - the ratio of tariff rates of all categories of the tariff scale, reduced to the lowest category or to the average level. Tariff rate - the specific wages of a worker, which is due to him for the performance of established production tasks in jobs that correspond to his qualifications. In construction, uniform hourly tariff rates were established for pieceworkers and timeworkers. The Unified Tariff and Qualification Reference Book of Works and Working Professions (ETKS) is a systematized list of works and professions of workers intended for labor rating, including work rating and workers rating. The billing of work determines the correspondence of work to the professions and qualifications of workers and its assignment to the appropriate pay group, depending on its complexity, nature, working conditions and the characteristics of the given production in which it takes place. The tariffing of workers is the assignment to workers of each specialty of a certain tariff (qualification) category corresponding to their qualifications. The system of differentiation of remuneration at enterprises includes various types of surcharges and allowances, including those compensating for additional labor costs of employees in conditions that deviate from normal, as well as taking into account increased labor intensity, surcharges for working at night, on weekends and holidays, allowances, associated with the special nature of the work performed, for length of service (continuous work experience), allowances for persons with academic degrees, titles, special merits, etc. The tariff part of an employee’s salary today in construction is 60-70% of the nominal (accrued) salary fees. When determining the remaining amount of wages at enterprises (bonuses, compensation and other payments), tariff regulation methods are applied to a small extent and are calculated on other grounds. The type, remuneration systems, tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their amounts between certain categories of personnel of specific enterprises (contracting construction organizations) are not regulated by the state, are determined by them independently and are fixed in collective agreements. The system of tariff regulation in construction combines all levels of labor remuneration management in construction: determination of the contractual (estimated) amount of funds for labor remuneration for an object (construction project); - formation of a payroll fund for employees of a construction organization for the annual program of contract work (for the planned period); - differentiation and organization of wages in the contracting organization by employees (specialties and qualifications), by periods and objects. Initial salary planning is carried out in the estimated calculations for construction projects based on estimated tariffs and the total labor costs of workers on the project:

3P cm \u003d T cm × 3 slave

Where: 3P cm - wages of workers in the estimated cost of building an object, rubles; T cm - the average (estimated) tariff rate of remuneration of workers in the estimated calculation for a specific facility, rub./hour-hour; 3 slave - labor costs of workers according to the estimated calculation, h.-hour. At present, the labor costs according to the estimate are determined in a generalized form, without dividing by specialties and qualifications of workers. The purpose of the estimated construction cost planning is to form a complete wage fund for the construction project, and tariff regulation in production conditions ensures the differentiation of wages of workers in contract construction organizations. The principles of continuous planning and compliance of management functions in construction link these tasks into a single system through the wage rates of construction workers. The rule of unity of management functions provides that the actual costs attributed to wages must be equal (or close) to the planned amount of funds for these purposes. The administrative-command provisions of tariff rationing are preserved by the Gosstroy of the Russian Federation in the Methodological Regulations for determining the amount of funds for wages (MDS 83-1.99). The estimated system recommended by the Gosstroy of the Russian Federation is based on linking the estimated wage rates to the level of the subsistence minimum (poverty level) and to the 1986 tariff scale that is uniform for all construction workers (Decree No. On the improvement of the organization of wages and the introduction of new tariff rates and official salaries). Until now, the Soviet tariff system of remuneration in construction has remained unchanged, the range of the tariff scale, tariff coefficients and rank classification have been preserved. This situation not only does not meet the objectives of market pricing, but its application in practice has led to serious negative consequences in the development of the country's construction complex, the main of which are significant deviations of the planned in the estimates and the actual wages of workers in real construction. As a result of the introduction of administrative recommendations in the construction industry, part of the wages went into the shadow, semi-criminal area of the economy, trust in estimates was lost, and corruption pressure in the industry increased. The problems of tariff regulation should be considered in a unified system of remuneration but separately at two levels: differentiation of wages at the enterprise and estimated planning of the wage fund in contract construction contracts. At enterprises, tariff systems are set in the organization itself based on its own interests, motivations and capabilities. At the same time, general scientific and methodological principles and rules for constructing tariff scales are used, as well as industry-wide and federal conditions and restrictions on the classification of work and working specialties. In the estimated rationing, the tariff rates of wages are determined by the agreement of the parties, and the methods for determining the contractual level of rates should take into account both the capabilities of the customer and the needs of the contractor, i.e. a modern methodology for monitoring the regional labor market should be used.

Tariff rationing identifies the following factors of influence (in order of priority) in the construction of the tariff system of remuneration: the average level of wages in the system (absolute value); the structure of the range of wage rates for industry workers; ranking of rates according to the professional composition of workers; differentiation of rates of each specialty by qualification categories. Diagram 1 shows the main characteristics of the tariff system: the average level and range of tariff rates; the ratio of wages by specialty and category. All indicators are linked into a general system of tariff regulation of wages in construction, used both for the purposes of planning wages in the estimated cost, and for distributing labor costs among performers in a contractor organization. Differentiation of wages at enterprises is carried out in the order established in the reference book (ETKS) - first, workers are divided into specialties and professions, and then, within each specialty, by qualification categories. The tariff system of labor remuneration at the enterprises of the construction industry includes a vertical tariff scale, which organizes the differentiation of wages by working specialties, and a horizontal tariff scale, which specifies the level of remuneration of specialists by qualification categories. In market conditions, construction is defined as an activity of a civil law nature, where the only legal and legitimate grounds for determining the cost of future construction are the provisions and rules agreed by the parties and enshrined in the contract. In the system of market relations, an agreement between the customer and the contractor on the average wage for a specific project (contractual tariff rates) is a necessary and sufficient condition for solving the main estimated (planned) and production problems of remuneration for workers and employees in the construction of this facility.

Diagram 1

Factors of influence and priorities of the tariff system of remuneration

The main factor influencing the level of wages is the average level of the tariff system. According to the value of the absolute value of the average tariff rate (or average wage), on the one hand, it is possible to determine the estimated amount of wages for workers under the project, on the other hand, the calculated characteristics (tariff coefficients) make it possible to obtain unambiguous values of the planned wage for workers of any specialty and qualification category within the established tariff system. The next most important influence on the wage level of any worker in construction is the form and structure of the range of the tariff system. The most important parameter of this level of influence is the determination of the ratio between the average level of tariffs and the boundary indicators - the minimum and maximum wages. The gradation of wages by working specialties, professions and positions, in today's conditions, is the main parameter of the tariff system of remuneration, the most prone to market influence. It is possible to evaluate the work of workers of different specialties only on the basis of a comparison of the necessity and usefulness of their work in the labor market. This circumstance predetermines the mandatory conduct of a full-fledged market monitoring of wages by profession. The least influence on the level of wages in the tariff system is provided by the differentiation of wages by qualification categories. The possibilities of the rank grid in changing the level of wages are insignificant, are within the limits of the cost of labor in one specialty and practically do not affect the amount of wages for the construction object as a whole. However, at present, discharge tariff rates are the main category in determining both the amount of wages in the estimates of the cost of construction, and in the organization of wages in contracting activities. The traditional model of the tariff system, which has been in force to date, establishes a single wage scale for all professions of workers in construction with a range of 1.8 (the ratio of the maximum and minimum rates). Such a range in wages determines the egalitarian model of income differentiation of the population, which is used in the administrative-command system of public administration, and leads to "equalization" in wages, without stimulating the development of the country's economy. The moderate (market) model assumes a range of incomes of the population in the amount of (6-8): 1, which can be considered as a guideline in determining the range of the modern wage rate system in construction. In the planned economy, unified tariff scales for wages were established for all sectors of the national economy. The tariff system of remuneration, specified in the resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Union Central Council of Trade Unions of September 17, 1986 No. 1115, is still in force at the present time without change. In the estimated prices of the Gosstroy of the Russian Federation FER-2001 and TER-2001, the wage rates for construction workers are adopted according to this resolution, in which the range of wage differentiation coefficients is - 1.8. Today, the country uses tariff scales with a large number of digits, for example, the 18-digit Unified Tariff-Qualification Scale for budgetary organizations. Such tariff scales combine the wages of workers, employees, specialists and managers into a common system. Such a system is suitable for centralized distribution and management of wages, but is not acceptable and not possible in civil market relations, for contracting activities in construction, although Gosstroy of the Russian Federation in MDS 83-1.99 strongly recommended an 18-bit grid for construction. The idea of unifying wage rates for the public sector and for civil law relations at free enterprise enterprises throughout the country as a whole is not new and returns the construction complex to the system of administrative command management, does not correspond to a market economy and directly contradicts the Constitution, Civil and Labor legislation. The optimal number of categories in the tariff scale, tested in practice in today's conditions and provided with a regulatory infrastructure, is 6-8 categories, traditionally accepted in construction. When developing branded conditions for remuneration, enterprises have the right to maintain previously developed and existing inter-digit ratios of tariff rates in a 6-digit tariff scale (table 1) or accept any other tariff conditions for remuneration.

Table 1

Tariff digit grids of estimated and regulatory bases in construction

Regulatory indicators

Qualification ranks

Tariff rates (rubles/hour-hour)

Tariff coefficients

Tariff rates (rubles/hour-hour)

Tariff coefficients

Tariff rates (rubles/hour-hour)

Tariff coefficients

Enterprises have the right to independently establish any types and systems of remuneration, their differentiation by categories of employees and the appointment of incentive payments depending on the goals of production, staff motivation and financial capabilities of the enterprise. The problem of differentiation of wages at the enterprise largely depends on the validity of the applied tariff system and, first of all, on the tariff coefficients. The quality of tariff coefficients is determined by the objectives of the company's remuneration system, staff motivation and objective working conditions. The number and absolute values of the coefficients in the pay scales depend on the following parameters: the range of pay scale coefficients; the number of tariff categories in the grid; forms of change of coefficients in the range. The range of coefficients is defined as the ratio between the maximum and minimum wage rates in the tariff system adopted at the enterprise. As a rule, the minimum rate in the form of a coefficient is taken as one, hence the value of the range is equal to the maximum coefficient in the tariff scale. The range of pay scale coefficients basically establishes the degree of wage differentiation between employees of the same specialty (or group of professions) in an enterprise. It is also possible to establish a single tariff scale for all working specialties with a common range of tariff coefficients. The values of the absolute and relative increase in tariff coefficients are given in the tariff scale in order to analyze its internal structure. At the same time, the relative increase of each subsequent tariff coefficient in comparison with the previous one shows by what percentage the level of payment for work (workers) of this category exceeds the level of payment for work (workers) of the previous category. The magnitude of the absolute and relative increase in tariff coefficients is important for ensuring the correct differentiation of wages for workers, depending on the tariff and qualification category of the work they perform. The degree of increase in tariff coefficients should correspond to the degree of increase in the qualification level of workers assigned to a higher category. The number of categories in the tariff scale determines the number of categories (levels) for wages between the maximum and minimum wages at the enterprise. A large number of categories in the production grid (more than 10) makes it difficult for a specialist to advance through the hierarchy of remuneration, and its growth in categories is insignificant. This reduces the motivation of employees to improve their qualifications and skills. A small number of categories (less than 4) also does not stimulate the employee and makes it difficult to improve the qualification level. The form of change in the coefficients in the range depends on the tasks that the enterprise solves by differentiating tariff rates and determines the types of tariff scales that differ in the nature of the change in tariff coefficients from category to category. The most characteristic and representative are the following types of tariff scales: with a progressive absolute and relative increase in tariff coefficients; with a constant absolute and regressive relative increase in tariff coefficients; with a regressive absolute and relative increase in tariff coefficients; with a progressive absolute and constant relative increase in tariff coefficients; A graphical representation of the change in tariff coefficients for the variants of tariff scales is shown in diagram 2. An analysis of standard forms of tariff scales shows the impossibility of practical application of grids of the type. The high increase in tariff coefficients and, accordingly, the tariff rates of the lowest categories, with a decrease in the increase in wages with the achievement of higher qualifications, does not meet the requirement for a constant increase in the professional training of personnel. In practice, branded tariff scales are accepted with the characteristics of the diagram between the curves and . The parameters of the tariff coefficients correspond to the indicators of the tariff scale adopted in the estimated and regulatory base for construction in 1984 (Decree of the Central Committee of the CPSU, Council of Ministers of the USSR, All-Union Central Council of Trade Unions dated December 26, 1968 No. 1045), and the parameters for changing the coefficients correspond to the tariff scale adopted in the estimated and regulatory base for construction of 1991- 2001 (Resolution No. 1115 dated 17.09.86).

Diagram 2

Types of tariff scales with coefficients depending on the main parameters of the system

The most simple and understandable in the development and application are tariff scales of the and type, for which we present the complete scheme and formulas for calculating the parameters. Type 2 - linear dependence of changes in tariff coefficients. Uniform and constant growth of absolute values of tariff coefficients. The value of tariff coefficients by categories (K ρ) is calculated by the formulas:

K ρ \u003d 1 + A × (P-1), A \u003d P max | P min -1,

Where: K ρ - tariff coefficient for the category (p) in the tariff scale; P - number of the current category in the tariff scale; P min - the number of the minimum category (1); P max - the number of the maximum category in the designed tariff scale. Type 4 - exponential dependence of changes in tariff coefficients. Uniform relative increase in coefficient values. The cost of increasing qualifications for each subsequent tariff category is calculated according to the principle of compound interest (exponential function). The tariff coefficient for each category (p) in the tariff scale is calculated by the formulas:

The tariff coefficients calculated in this way, for the accepted range - 1.8 in a 6-digit grid, correspond to the coefficients adopted in the 1984 estimate and normative base: K 6 \u003d 1.125 5 \u003d 1.8; K 5 \u003d 1.6; K 4 \u003d 1.424; K 3 \u003d 1.266; K 2 = 1.125; K 1 = 1.00 For the practical application of tariff scales for differentiation of wages in enterprises, an important indicator is the concept of an average category and an average tariff rate. In diagram 2, for the middle of the range in the variant, the skill level corresponds to the third tariff category, in the tariff scale option - to the fourth category, and in the tariff scale of the variant, the middle of the range of coefficients corresponds to the middle of the tariff scale (digit = 3.5). Thus, when comparing different tariff systems and when forming tariff scales for the purposes of salary planning (estimated tariff scales), it is necessary to focus on the middle of the range, and not on the average tariff rate, as is mistakenly done. The middle of the range and the average tariff rate (middle category) are the same only in grids with a linear dependence. There can be no categories with fractional indicators in production tariff scales. This is contrary to the concept of categorization and discrete change and measurement of the skill level of personnel. In practical work, average wage rates are often used, which can be obtained from the tariff coefficients of the designed tariff scales with reduction coefficients. The reduction coefficient is taken for the average value of the range, and the reduced tariff scale for average wage rates is calculated by dividing the tariff coefficients by the reduction coefficient calculated as the ratio of the tariff rate of the average tariff level of construction work to the tariff rates of each category.

The tariff rates of workers are the absolute amount of remuneration of labor of various groups and categories of workers per unit of time for the fulfillment of labor norms (labor duties), expressed in monetary terms. Tariff rates can be used in meters: month, shift, hour. The ratio between these indicators should be taken according to calendar data for the current year or according to averaged data for a number of recent years in the amount of: 1 month = 21.6 shifts = 167 hours (for a 40-hour working week). It is the tariff rate that determines the wages of workers (for time workers - when determining the amount of payment for hours worked, for piecework workers - when determining piece rates). The ratio of wages of workers of different specialties (at the minimum or average rate) is established only at the enterprise itself. The procedure for the formation of tariff rates of remuneration for specialties and qualifications is mandatory fixed in the collective agreement. Tariff wage rates are established for all categories of the tariff system adopted in the organization: for specialties - in the professional tariff scale and for qualifications - in the discharge tariff scale. The formation of tariff rates of wages for specialties, professions and positions (vertical tariff regulation) is the main element of differentiation of wages for workers in construction. The tariff coefficients of the vertical wage grid - by profession, are calculated as the ratio of the average wage at the enterprise and the average rates adopted for workers in the relevant specialties. Table 2 provides a variant of the system of tariff coefficients and the corresponding wage rates for individual specialties of construction workers. The tariff scale for the professions of workers was developed based on public data on job vacancies in St. Petersburg in 2006.

table 2

Table of firm tariff coefficients and rates by specialties of construction workers

Name of working specialties

Tariff coefficients

Wage,

Construction workers - total average

including:

Fitter

asphalt concrete worker

concrete worker

Waterproofer

Giprochnik

Loader

Painter

Assembler for the installation of steel and reinforced concrete structures

Finisher station wagon

Plasterer

Electric and gas welder

electrician

The average salary of construction workers by specialty is taken (conditionally) for the average salary of the 1st construction worker in the organization (fixed in the collective agreement) in the amount of 12.5 thousand rubles per month. The average salary of a construction worker includes payments from all systemic sources of wages (excluding taxes) in the organization at the beginning of the planning period. If there is a tariff scale for professions (a vertical of tariff rates) and an average (calculated) wage rate for an organization established at any time, tariff rates for professions are determined automatically by multiplying the average rate by tariff coefficients. Determination of wage rates by categories (horizontal of tariff rates) in the corporate tariff system consists in multiplying the value of the tariff rate (minimum or average) for the profession by the corresponding tariff coefficients for qualification categories. Table 3 calculates the current tariff rates of wages for the category system of the estimate base of GESN-2001 based on the current average wage of one worker - 12.5 thousand rubles per month.

Table 3

Tariff rates of wages according to the digit grid of the estimated regulatory base GESN-2001

Indicators of the discharge system of remuneration

Qualification ranks

Tariff coefficients (to the 1st category)

Tariff coefficients (to the average, 4th category)

Tariff rates (rubles/hour-hour)

Tariff rates (rubles/hour-month)

Tariff rates are set for each tariff and qualification category on average for all construction workers or individually for each construction specialty. The size of the tariff rate of the first category cannot be lower than the minimum wage provided for by the Federal Law. At enterprises of any form of ownership, the value of tariff wage rates differentiated by profession and category depends primarily on the financial condition of the enterprise and is set individually in accordance with the accepted tariffs in a collective agreement or in contracts with employees.

Table 1. An example of a scale of progressive absolute and relative growth of tariff coefficients

Tariff scale parameters

Tariff categories

Tariff scale parameters

Tariff coefficients

The development of tariff conditions for remuneration at a particular enterprise consists of several interrelated stages: 1. Determining the level of average wages in a contracting organization for the planned period; 2. Formation of tariff coefficients for specialties (vertical wage rates); 3. Development of a grid of tariff coefficients for qualification categories - categories (horizontal rates); 4. Calculation of basic wage rates; 5. Verification and control of the developed proprietary system of tariff wages. 1. The average level of remuneration of construction workers in contractor organizations is set at the level achieved in the previous period and taking into account the current and future capabilities of the organization in labor costs. The average level of wages is determined on the basis of reporting materials on actual data, the provisions of the collective agreement and the prospects for the development of the enterprise, its economic and financial condition. The average current tariff rates calculated on the basis of the actual data on remuneration for the previous period include the costs of all systemic types of remuneration in a construction organization. Current wage prices are wage fund rates (payroll for workers) that combine tariff, bonus and compensation payments of wages for workers in construction. The average level of tariff rates in absolute terms is taken into account taking into account the ratios of the tariff and over-tariff parts of the company's remuneration system that have developed in the organization. When determining the average tariff rate for an organization, it is advisable to focus on the optimal share of the tariff in wages for the current level - about 60-80%, with its subsequent increase to the pan-European standard (at least 90%). The tariff part of the average wage becomes the base rate for differentiating the wages of workers in the organization. In this example of designing a corporate wage system, the base tariff rate is set in the organization based on the planned average wage of workers for the planned period and the level of the tariff part in the total amount of wages. In the example of calculating the corporate system, the average salary is taken in the amount of 12.5 thousand rubles. per month, and the ratio of tariff and bonus parts of wages is set as 80 and 20%. The base rate of the company's tariff wage system is 10.0 thousand rubles. per month (12.5 × 0.8 = 10.0). 2. Tariff ratios of wage rates for specialties are established at the enterprise by groups of professions. The list of specialties and their grouping are individual for organizations and are established in the personnel management system based on the main tasks of production. The tariff ratio of wage rates for specialties is calculated by the ratio of the accepted size of these rates and the average wages of workers in the organization (tariff part) for the planned period. As a calculation example, the data of the professional tariff scale presented in Table 2 are taken, according to the data of regional monitoring of the labor market. 3. Tariff coefficients according to the level of qualification (ranks) are developed in the company's tariff scale of remuneration in accordance with the tasks to be solved and the requirements for personnel. In practice, it is possible to expand the existing 6-digit grid by adding new categories of the minimum and maximum wage levels with the formation of an 8-digit grid. It is also recommended to increase the range of tariff coefficients in company tariff scales by category from 1.8 in the traditional grid to 3.0-4.0 in real conditions of wage differentiation in contractor organizations. Options for such branded tariff scales are presented in diagram 3. The tariff scale reflects the power-law dependence of the growth of tariffs by categories, the grid is a linear dependence. In branded tariff systems, it is recommended to use tariff scales of the type . Such a construction of a proprietary tariff scale - the addition of up to 8 digits while maintaining the 6-digit part of the traditional type and a range of coefficients equal to four, allows: to maintain the current system of tariff-qualification characteristics (according to the ETKS directory of works and blue-collar occupations); maintain the procedure and methodology for calculating the coefficients of the tariff scale; use the general rules for calculating coefficients for unskilled workers (who have not passed certification); payment for the advanced skills of a specialist can be taken into account at the rates of the tariff system, and not in a subjective bonus form. According to the calculated data, a proprietary grid of tariff coefficients for the qualification categories of construction workers is being developed.

Table 4

Grid of firm tariff coefficients for the qualification categories of construction workers

Indicators

6 bit grid

8 bit grid

Tariff coefficients of the 6-digit system (to the minimum rate - 1 category)

Tariff coefficients of the 8-digit system (to the average rate - 5-digit)

Diagram 3

Branded tariff scales by qualification categories of wages

The average digits for tariff scales are taken for the middle of the range (according to diagram 3) with rounding to the nearest whole digit, because in industrial tariff regulation, the fractional value of the discharge does not make sense. Ranks 2-7 of the corporate tariff scale correspond to ranks I - IV of the traditional grid and the current characteristics of work and working professions in the ETKS, which allows them to be applied without changes. Category 1 of the branded 8-digit grid (for unskilled workers) makes it possible to include apprentices, trainees and, most importantly, "guest workers" - hired workers from other regions and foreign construction workers who do not have building licenses in the system of tariff regulation of wages. The level of the rate of an unskilled worker is set independently by the enterprise and is in the range of 0.5-0.7 of the wages of a qualified worker of the 1st category according to ETKS. The highest category in the proposed tariff scale is assigned individually to highly qualified craftsmen in their specialty. The level of such tariff rates is set outside the formula for calculating the coefficients for the remaining categories. 4. Calculation of tariff rates of remuneration for the current period for a worker of any specialty (s) and any qualification (p) is determined in the projected company tariff system according to the formula:

T s. R. \u003d T bases × K c × K p × K d,

Where: T cf - the tariff rate of a worker in the specialty (c) of the category (p), rub./hour-month; T bases - the base wage rate - the organization's average wages of workers for the planned period, rubles / hour-month; K c - the coefficient of the tariff scale for specialties, is taken according to table 2; K p - coefficient of the digit tariff scale, taken according to table 4 (for an 8-digit scale); K d is a coefficient that takes into account additional wages according to the systemic conditions of remuneration (stimulating and compensating payments). Coefficient (K d) allows you to adjust and include in the tariff rates of the corporate system additional payments for specific working conditions of individual specialists, for whom allowances are set by the administration of the enterprise. For example, the calculated rates are applied for time workers, and for piecework workers a multiplying factor of 1.07 is introduced (7% is half the increase in the coefficients of the tariff scale). B coefficient (K d) you can include allowances for work in difficult and hazardous conditions, work at height, allowances for mobile and mobile working conditions, etc. In the example of calculating the corporate tariff system of remuneration, a base rate of 10 thousand rubles was adopted. and the tariff coefficients of tables 2 and 4 were used. For the 1st category (unskilled workers) and the 8th category (highly skilled workers), the tariff rates are calculated for all specialties at the same level based on the characteristics of the digit grid according to diagram 3. Based on the accepted initial data, a firm tariff wage system (table 5) for normal conditions of construction work without incentive and compensatory wage payments.

Table 5

An example of a proprietary tariff system for remuneration of construction workers

Name of professions

Odds

but professions

Qualification ranks

Odds by category

Fitter

asphalt concrete worker

concrete worker

Waterproofer

Giprochnik

Loader

Painter

Installer of internal sanitary systems

Installer of external pipelines

Assembler of steel and reinforced concrete structures

Finisher station wagon

Plasterer

Electric and gas welder

electrician

Construction electrician

5. Verification of the developed firm tariff system of wage regulation at the enterprise includes the following works: - verification of the minimum rate in the firm tariff system for the permissible minimum wage in the given territory; - verification of the compliance of the normative payroll fund (according to the tariff and bonus systems) and the total wages in the estimates for the contract work program of the planned period. In accordance with the current legislation, the minimum wage of an employee at an enterprise cannot be lower than the subsistence level of the able-bodied population in a given territory. The lower level of tariff wages in the corporate grid is 2,700 rubles per month. Taking into account bonus and compensation payments, the total salary of a low-paid unskilled worker will be 3,375 rubles (2,700/0.8 = 3,375), which exceeds the subsistence level of the able-bodied population in the region for this period - 3,334 rubles per hour-month. The adopted corporate procedure for wage differentiation should correspond with the planned wage fund for construction workers at the enterprise, which is determined by multiplying the base wage rate by the number of workers and the working time fund in the planning period. The normative payroll fund of the enterprise is compared with the estimated wages for the facilities included in the program of contract work for the planned period.

Fresh wage systems in budgetary organizations

the 1st contains positions that have spread in the manufacturing sector;

Initially United tariff scale consisted of 18 digits, it contained coefficients from 1 to 10.7. In order to calculate the tariff rate, for example, for the 5th category, it was necessary to multiply the rate of the 1st category by the coefficient of the 5th category. The question was only what rate to apply for the 1st category. And it was resolved properly: it was accepted by the Government of the Russian Federation.

other employees, such as technical performers.

Tariffing is understood as the process of correlating the appearance of labor and the tariff category. The employer has the opportunity to use the reference books described above for this, or to draw up qualification requirements that meet the specifics of the company's work.

The guide has 2 sections:

The size of the minimum wage may be increased already in the second half of this year It is proposed to increase the amount of the employer's liability for delayed pay

Tariff scale often used to differentiate the salaries of employees whose work varies in complexity, and the employees themselves have different skills and experience. How the tariff scale is created and what effect it has on the value of the final salary of an employee, we will tell in our note.

Note! Naturally, in fact, for more complex work that requires specific knowledge and skills, higher wages are set. In order not to set separate amounts for each group of positions, tariff coefficients are used. With their help, the salary agreed for positions of the 1st category is mechanically increased by the established coefficient for the 2nd, 3rd, etc. categories.

Job direct duties. Here are the main labor functions of the employee.

Recently, along with the term “tariff system”, another term has been used - “grading system”. This is a special analogue that has managed to establish itself abroad. Grading, like the tariff system, involves building a hierarchical structure of positions depending on their difficulty. Although there are differences: grading involves the use of more criteria, such as independence, sociability, the cost of an error, etc.

Usage tariff scale in the organization simplifies the process of establishing pay for employees. Single transparent aspects of assessing the complexity of the work performed by any employee are applied, and their relationship with the level of earnings is established. Why tariff scale allows you to increase wages not only as the importance of the position occupied by the employee increases, but also as the level of his qualifications.

Case characteristics. It describes what a worker should be able to create.

From the end of 1992 to December 1, 2008, the Unified tariff scale, according to which the salaries of state employees were calculated. The main issues were resolved in the order of the Government of the Russian Federation "On differentiation in the levels of remuneration of employees in the public sector on the basis of the Only tariff scale"of October 14, 1992 No. 785. In this act, the UTS itself was approved, and it was also recognized as mandatory for use in all budgetary institutions.

issue tariff scale;

In any organization, at the local level, it is fixed which system of remuneration it uses. If this is a tariff system, the criteria for using which in 2015-2016 are regulated by the generally accepted measures of the Labor Code of the Russian Federation, then in a local regulatory act, for example, a regulation on wages or a collective agreement, all elements of this system and the principles of their use are prescribed. So, the employer must write tariff scale, which will be used when accruing pay to employees.

the complexity of these works;

chapters;

Must know. This part reveals the requirements for the level of special knowledge, as well as knowledge of the regulations and standards governing work in the workplace.

Classification of management employees

Now the size of the salary and rate is specified by the head of the institution itself, for which he is obliged to take into account the complexity of the work performed and the degree of qualification of the employee. And the salary of the chief himself directly depends on the size of the average earnings of the employees of the institution. This relationship should help to correctly distribute the wage fund among all employees, without bias towards the leadership.

Classification of simple working professions

examples of certain jobs or professional standards that apply to certain types of cases.

requirements that should be imposed on the level of knowledge of the employee and his skills within the qualification value;

The tariff-qualification characteristic of each type of work contains 2 sections:

The qualification feature of each position consists of 3 parts:

feature of the main types of work;

These qualification properties and the division of posts can be applied when setting wages and forming tariff scale. For this, the wage system should be strengthened at the local level using the components of the directory.

establish pricing rules.

Unified tariff scale of state employees

From time to time, editions of the handbook are updated, but still there are still many types of work, the standards for which were developed back in the USSR.

Tariffication in private companies

From December 1, 2008, the United tariff scale was replaced by a certain amount of a different way of billing the salaries of state employees. This happened after the Decree of the Government of the Russian Federation “On the introduction of new wage systems for employees of federal budgetary, autonomous and state institutions” dated 05.08.2008 No. 583 came into force.

in the 2nd - in research, design, design areas.

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