1. Tariff regulation of wages in construction

2. Tariff scales for wages of construction workers

3. Tariff rates of wages for workers

4. The procedure for developing branded tariff conditions for remuneration of workers

Nuances and rules for using the tariff scale by category. Grid of corporate tariff coefficients for qualification categories of construction workers

DEVELOPMENT OF A TARIFF SCHEDULE BY COMMERCIAL STRUCTURES

What is the tariff schedule and where is it used?

Discharges to the tariff schedule

Algorithm for assigning a new rank

Each worker receives a salary for his work. Based on Art. 135 Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), wages are set for the employee employment contract in accordance with the existing remuneration systems in the organization. Wages can be differentiated using a tariff system of remuneration, when remuneration for work depends on the qualifications of the employee, the complexity, quantity and quality of the work he performs.

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

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

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

Tariff rate — the amount of remuneration of an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time (hour, day, month) is fixed, without taking into account compensation, incentives and social payments. The tariff rate of the first category determines the minimum wage for unskilled labor per unit of time.

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

Tariff category reflects the complexity of work and the level of qualifications of the employee, and the qualification category characterizes the level of his vocational training. Typically, the first rank is assigned to the least qualified positions, and as the level of complexity of the job increases, the rank also increases.

Tariff coefficient establishes 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 categories of the grid is higher than the rate of the first category, the coefficient of which is always equal to one. The ratio of tariff coefficients of the extreme categories is range of tariff schedule. Today, the most common are six- and eight-digit tariff scales with a range of two.

NOTE

The remuneration system, tariff rates, salaries, bonuses, and other incentive payments are determined independently by organizations in collective agreements and internal local acts(provisions on bonuses, provisions on remuneration, etc.). IN various organizations Various tariff scales can be established, differing, for example, in the number of categories.

IN commercial organizations There are no mandatory tariff schedules introduced at the legislative level. They can develop their own tariff schedule. A private employer has the right to independently determine the number of categories in the company’s tariff schedule, the size of tariffs and coefficients.

When developing wage scales, the following must be taken into account: no one should receive a salary lower than the current minimum wage (minimum wage), and maximum size payment is not limited.

FOR YOUR INFORMATION

From 01.07.2016 the minimum wage in Russian Federation set at level 7500 rub.. (Article 1 Federal Law dated 06/02/2016 No. 164-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage””).

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

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

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 digit can be found using the formula:

Absolute increase in tariff coefficients = Tariff coefficient of the next category in order - Tariff coefficient of the previous category. (1)

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

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

The calculation is carried out similarly for 4-6 digits.

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

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

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

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

The calculation is carried out similarly for categories 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.

We take the value of the tariff coefficient of a certain category 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 = 1.12 × 1.12 = 1,25 .

We similarly determine tariff coefficients for categories 4-6.

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

for 2nd category - 0,12 (1,12 - 1);
for 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 tariff coefficients and their relative change in values.

Tariff coefficients for each category are calculated as follows:

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

We similarly determine tariff coefficients for categories 4, 5 and 6.

E. V. Akimova, auditor

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

Often, enterprises use a tariff system of remuneration. It could be like government agencies and private companies. But the nuances in using this system will differ significantly for them.

One way to calculate the size wages is the application of the tariff system. It is governed by rules that have been developed government agencies or specialists within the enterprise. But in the latter case, they must comply with government regulations, as well as rules on the minimum wage for employees at the enterprise.

Each organization decides independently which remuneration system it uses. During 2016-2017, the Labor Code of the Russian Federation established the standards by which the tariff system should be implemented. The organization must make notes about this in the collective agreement or in the regulations on wages. These local regulations must spell out all the rules and principles for using the tariff system. The management of the enterprise must also prepare a tariff schedule according to which salaries will be calculated to employees.

The tariff schedule is to some extent tied to tariff categories. Since all positions that exist in an enterprise can be classified into a certain category, each category has its own separate wage rate. Most often, the first category goes to those workers who have the lowest qualifications, and so on. If the complexity of the work performed by an employee increases, then his tariff category also increases.

It follows from this that more complex and responsible work earns higher wages. In order not to use a different amount for each separate group of positions, tariff coefficients are used. They make it possible to immediately raise the salary for the 1st category to the level of the second or third category.

This is how a tariff schedule is formed, where each category is assigned a certain coefficient. The use of a tariff system at enterprises is far from uncommon, but the tariff schedule at each of them can differ significantly. Private companies often develop their own tariff schedules, taking into account the specifics of the work. Here, not only the amount of the salary may differ, but even the number of tariff categories, because it is developed by personnel officers independently.

Budgetary enterprises cannot afford this, because they are subject to government regulations, and all control of the work process is carried out by government agencies. Therefore on state enterprises The Unified Tariff Schedule is applied, which was approved by higher authorities.
Until the end of 2008, a Unified Tariff Schedule was in effect on the territory of the Russian Federation. It was on the basis of the data set out in it that wages for public sector employees were calculated.

But since 2016, significant changes have occurred in the tariff system of remuneration, which has also changed the calculation of salaries for public sector employees. Now, instead of the concept of tariff category, “qualified levels” or “qualified groups” are used. Incentives and compensation payments have also been introduced into the system.

The size of the salary itself and the rates for it are now set by the head of the organization or enterprise himself. To do this, he must take into account the characteristics of the work, its complexity, the employee’s capabilities and level of qualifications. There is some relationship between wages employees and the salary that the manager receives. The higher the average salary of workers, the more money will be calculated for the work of the manager. This should allow the enterprise’s wage fund to be distributed evenly among all employees, and not give an advantage to management.

There is no mandatory tariff schedule for private companies. They can also use a tariff payment system, but they can create the tariff schedule themselves. They are also not obliged to adhere to the tariff rules established by the Government. Also, employees of such a company can independently decide how many tariff categories they will have. This allows managers to realistically assess the specifics of employees’ work and set requirements for their work.

The tariff rate for category 1 is set every year at the government level and cannot be lower than the minimum wage. If the latter was increased at some point, then the Government decides to increase the tariff rate for this category.

Each category has its own tariff coefficient, which shows how many times the salaries of the second and other categories are greater than those of the first. One can observe an increase in this coefficient from 1 to 4.5 along with an increase in the number of tariff categories.

Tariff categories show how difficult the work of a particular employee is. This data can be taken from tariff and qualification reference books, which specify the requirements for the employee, his skills, titles or abilities. Also, wages are very dependent on working conditions. Their difficulty is compensated various kinds additional payments or compensations.

Working professions are charged according to eight categories (from 1 to 8). But this does not mean that qualified workers cannot receive more than the minimum established by the eighth category. The government allows enterprise managers to increase wages for such employees to 10 or 11 categories of the Unified Tariff Schedule (UTS). And if the profession is considered very important (for example, work in a medical institution), then the rate can be increased to 11-12 categories.

If over the years of work an employee’s qualifications have increased significantly, then his tariff rate should also increase. Public sector employees improve their skills through certification. To carry out this procedure, the norms of the Basic Regulations on the Certification Procedure are used. This document is used only for budgetary organizations or enterprises and is optional for private companies.

There are 18 tariff categories in total. The last, highest, category is received by highly qualified employees, often heads of enterprises.

The categories in the tariff schedule are divided according to the industries in which employees work. For example:

education;
forestry;
Agriculture;
healthcare, etc.
industries are also divided into types of professions and so on.

Law on employee certification budgetary sphere involves writing a character reference for an employee. Such a document must be prepared by the employee’s immediate management no later than two weeks before the certification itself. Such an assessment should include the following data:

suitability of the employee for the position held;
compliance of the employee with the job category;
competence;
attitude towards the work performed;
indicators labor activity;
indicators of labor activity results for the previous reporting period.

The employee must be familiarized with this document no later than a couple of weeks before the certification.

The certification commission includes:

head of the enterprise;
head of the department;
highly qualified specialists;
trade union representatives.

Members of the certification commission must listen to the employee being certified and the head of the department in which he works.

If the person being certified is the head of an organization or enterprise, then his certification takes place in commissions that consist of representatives higher authorities. Employee performance is assessed through open voting. The decision is made by a majority vote. In accordance with this decision, the head of the organization receives a month to transfer the employee to the appropriate pay grade. All certification results are entered into work book employee, where the tariff category according to the Unified Tariff Schedule is indicated.

Remuneration systems such as tariffs must be included in the collective wage agreement, or other agreements that contain labor legislation.

In contact with

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

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

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

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

Table 1.

Discharge wages	Tariffs odds	Discharge wages	Tariffs odds

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

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

Enterprises that are not supported by budgetary funding, when introducing ETC, as a rule, to conduct certification of employees in order to assign them a rank, develop their own qualification criteria, the basis for which are qualification reference books for positions of managers, specialists and employees. The tariff rate of category I in the ETC for institutions and organizations of the public sector may not coincide with the amount of the legally approved minimum wage.

INVESTMENT - CONSTRUCTION SPHERE

Ratespaymentcorpse inconstruction

The main task of tariff regulation of wages is to establish optimal proportions between the measure of labor and the measure of consumption. Tariff regulation 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 workers' wages in contracting 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 standardization, 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 intensity of work. Taking into account the quality of labor reflects its complexity and the qualifications of the worker, the conditions in which the labor process is carried out, including severity and harmfulness to health. Taking into account the quality of work, or qualitative differences in work, has as its ultimate goal ensuring equal pay for equal work, regardless of the specific content of specific types of work. This goal is achieved using the tariff system as a tool for regulating wages at production and other levels of personnel management. One of the fundamental principles of organizing remuneration is its differentiation, i.e. establishing the necessary differences in wages of workers, determined by taking into account the quantity and quality of labor expended, efficiency and results of labor activity. The tariff system provides differentiated wages for workers depending on the following criteria: complexity of the work performed; working conditions; labor intensity; responsibility and significance of the work performed; natural and climatic conditions for performing work. The tariff system is a set of regulatory documents with the help of which payment is regulated in various areas: by categories of workers (workers, employees, managers, specialists, technical performers); by professional and qualification groups; by industry, sub-industry, production and type of activity; by level of complexity and working conditions; by territorial regions of the country. The tariff system includes the main elements with the help of which tariff conditions for remuneration of workers of enterprises and organizations are formed: tariff schedules; tariff rates (wage rates); tariff and qualification reference books; official salaries; qualification directory of employee positions; as well as coefficients for regional regulation of wages for workers in public sector sectors. The tariff schedule 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 grid, reduced to the lowest category or to the average level. Tariff rate is the specific wage of a worker, which is due to him for fulfilling established production tasks in work that corresponds to his qualifications. In construction, uniform hourly tariff rates were established for piece workers and time workers. The Unified Tariff and Qualification Directory of Works and Working Professions (UTKS) is a systematic list of works and professions of workers, intended for the tariffication of labor, including the tariffication of work and the tariffication of workers. Tariffing of work determines the compliance of the work with the professions and qualifications of workers and its assignment to the appropriate payment group depending on its complexity, nature, working conditions and characteristics of this production, in which it flows. Tariffication 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 wages at enterprises includes various types of additional payments and allowances, including those that compensate for the additional labor costs of workers in conditions deviating from normal, as well as taking into account the increased intensity of work, additional payments for work at night, on weekends and holidays, allowances, related to 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 a worker’s wages in construction today is 60-70% of the nominal (accrued) wages. When determining the remaining amount of wages at enterprises (bonuses, compensation and other payments), tariff standardization methods are used to an insignificant extent and are calculated on other grounds. Type, remuneration systems, tariff rates, salaries, bonuses, other incentive payments, as well as the ratio of their amounts between separate categories personnel of specific enterprises (contractor construction organizations) are not regulated by the state, they are determined independently and are fixed in collective agreements. The system of tariff regulation in construction combines all levels of wage management in construction: determining the contractual (estimated) amount of funds for wages for the project ( construction project); - formation of a wage fund for employees construction organization for the annual contract work program (for the planned period); - differentiation and organization of wages in the contracting organization by employees (specialties and qualifications), by periods and objects. Initial wage planning is carried out in estimates for construction projects based on estimated tariffs and total labor costs of workers for the project:

3P cm = T cm × 3 slave

Where: 3П cm - wages of workers in the estimated cost of construction of the facility, rubles; T cm - average (estimated) tariff rate of remuneration for workers in the estimate for a specific facility, rub./hour; 3 slave - labor costs of workers according to the estimate, hour-hour. Currently, labor costs according to the estimate are determined in a generalized form, without division into specialties and qualifications of workers. The purpose of estimate planning of construction costs is the formation of a full wage fund for a construction project, and tariff regulation in production conditions ensures differentiation of workers' wages in contract construction organizations. The principles of continuous planning and compliance of management functions in construction link these tasks into a single system through tariff rates for construction workers. The rule of unity of management functions provides that actual costs allocated to labor costs must be equal to (or close to) the planned amount of funds for these purposes. The administrative-command provisions of tariff regulation were retained by the State Construction Committee of the Russian Federation in Methodological provisions to determine the amount of funds for wages (MDS 83-1.99). The estimate system recommended by the State Construction Committee of the Russian Federation is based on linking the estimated wage rates to the subsistence level (poverty level) and to the 1986 tariff schedule common for all construction workers (Resolution No. 115 of the CPSU Central Committee, Council of Ministers of the USSR, All-Union Central Council of Trade Unions dated September 17, 1986 No. 1115 “ On improving the organization of wages and introducing 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 one of which is significant deviations in the budgeted and actual wages of workers in real construction. As a result of the implementation of administrative recommendations in the construction complex, part of the wages went into the shadow, semi-criminal area of the economy, trust in estimate calculations was lost and corruption pressure in the industry increased. Tariff regulation problems should be considered in unified system wages but separately at two levels: differentiation of wages at the enterprise and budget planning of the wage fund in contract construction contracts. At enterprises, tariff systems are established within the organization itself based on its own interests, motivations and capabilities. In this case, general scientific and methodological principles and rules for constructing tariff schedules are used, as well as industry-wide and federal conditions and restrictions on the classification of work and working specialties. In estimated standardization, tariff rates for labor are determined by agreement between the parties, and methods for determining the contractual level of rates must take into account both the capabilities of the customer and the needs of the contractor, i.e. Modern methods for monitoring the regional labor market should be used.

Tariff regulation identifies the following influencing factors (in order of priority) when constructing a tariff system of remuneration: the average level of wages in the system (absolute value); structure of the range of tariff rates for industry workers; ranking of rates according to the professional composition of workers; differentiation of rates for each specialty according to 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 the 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 the contracting organization. Wage differentiation at enterprises is carried out in the manner established in the reference book (ETKS) - first, workers are divided by specialty and profession, and then, within each specialty - by qualification category. The tariff system of remuneration at enterprises in the construction industry includes a vertical tariff scale, which organizes the differentiation of wages according to 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 a civil law activity, where the only legal and legitimate basis for determining the cost of future construction is the provisions and rules agreed upon by the parties and enshrined in the contract. In a system of market relations, an agreement between the customer and the contractor on the average wage for a specific project (negotiated tariff rates) is a necessary and sufficient condition for solving the main budget (planned) and production problems remuneration of 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. Based on the absolute value of the average tariff rate (or average wage), it is possible, on the one hand, to determine the estimated amount of remuneration for workers for the project, on the other hand, design characteristics(tariff coefficients) allow you to get single digit values planned wages for workers of any specialty and qualification category within the established tariff system. The next most influential factor on the level of wages of any worker in construction is the form and structure of the tariff system range. The most important parameter This level of influence is to determine the relationship between the average level of tariffs and the boundary indicators - the minimum and maximum wages. The gradation of wages according to working specialties, professions and positions, in today's conditions, is the main parameter of the tariff system of remuneration and is most subject to market influence. It is possible to evaluate the work of workers in different specialties only on the basis of comparing the need and usefulness of their labor in the labor market. This circumstance predetermines the mandatory implementation of full-fledged market monitoring of wages by profession. The least impact on the level of wages in the tariff system is exerted by differentiation of wages by qualification categories. The ability of the rank grid to change the level of wages is insignificant, it is within the cost of labor in one specialty and has virtually no effect on the amount of wages for the construction project as a whole. However, at present, graded tariff rates are the main category in determining both the amount of wages in construction cost estimates and in organizing wages in contracting activities. The traditional model of the tariff system, in force to this day, 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). This range in wages determines the egalitarian model of differentiation of income of the population, which is used in the administrative-command system government controlled, and leads to “equalization” in wages, without stimulating the development of the country’s economy. The moderate (market) model assumes a range of household incomes in the amount of (6-8): 1, which can be considered as a guideline when determining the range of the modern tariff system of remuneration in construction. In a planned economy, uniform standards were established for all industries National economy wage scales. 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-Russian Central Council of Trade Unions dated September 17, 1986 No. 1115 is currently in effect without change. In the estimated prices of the State Construction Committee of the Russian Federation FER-2001 and TER-2001, the wage tariffs for construction workers are based on the data of this resolution, in which the range of wage differentiation coefficients is equal to 1.8. Today, the country uses tariff schedules with a large number of categories, for example, the 18-bit Unified Tariff and Qualification Schedule for budgetary organizations. Such wage 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 permissible and not possible in market relations of a civil law nature, for contracting activities in construction, although the State Construction Committee of the Russian Federation in MDS 83-1.99 persistently 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 schedule, tested in practice in today's conditions and provided by the regulatory infrastructure, is 6-8 categories, traditionally accepted in construction. When developing proprietary terms of remuneration, enterprises have the right to maintain previously developed and existing inter-category ratios of tariff rates in the 6-bit tariff schedule (Table 1) or accept any other tariff conditions of remuneration.

Table 1

Tariff scales of estimates regulatory frameworks in construction

Indicators of regulatory frameworks

Qualification categories

Tariff rates (RUB/hour-hour)

Tariff coefficients

Tariff rates (RUB/hour-hour)

Tariff coefficients

Tariff rates (RUB/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 production goals, staff motivation and the financial capabilities of the enterprise. The problem of wage differentiation at an enterprise largely depends on the validity of the applied tariff system and, first of all, on 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 coefficients in wage scales depend on following parameters: range of tariff scale coefficients; number of tariff categories in the grid; forms of change in 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 schedule. The range of wage scale coefficients basically establishes the degree of wage differentiation between employees of the same specialty (or group of professions) at the enterprise. It is also possible to establish a single tariff schedule for all working specialties with a common range of tariff coefficients. The magnitudes of the absolute and relative increase in tariff coefficients are given in the tariff schedule in order to analyze its internal structure. Moreover, the relative increase of each subsequent tariff coefficient compared to the previous one shows by what percentage the level of payment for work (workers) of a given 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 correct differentiation of workers' wages depending on the tariff and qualification category of the work they perform. The degree of increase in tariff coefficients must correspond to the degree of increase in the qualification level of workers assigned to a higher category. The number of categories in the wage scale determines the number of categories (levels) of wages between the maximum and minimum wages at the enterprise. A large number of ranks in the production grid (more than 10) makes it difficult for a specialist to advance in the wage hierarchy, and its growth by ranks is insignificant. This reduces the motivation of workers to improve their skills 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 coefficients in the range depends on the problems that the enterprise solves by differentiating tariff rates and determines the types of tariff schedules that differ in the nature of the change in tariff coefficients from category to category. The most typical and representative are the following types of tariff schedules: 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 changes in tariff coefficients according to tariff schedule options is shown in Diagram 2. Analysis of standard forms of tariff schedules shows the impossibility practical application meshes type . The high increase in tariff coefficients and, accordingly, tariff rates of lower categories with a decrease in wage growth with the achievement of higher qualifications does not correspond to the requirement of constant improvement of professional training of personnel. IN practical activities branded tariff schedules 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 1984 construction estimate and normative base (resolution of the Central Committee of the CPSU, the USSR Council of Ministers, the All-Russian Central Council of Trade Unions of December 26, 1968 No. 1045), and the parameters for changing the coefficients correspond to the tariff scale adopted in the 1991-1991 construction estimate and normative base. 2001 (Resolution dated September 17, 1986 No. 1115).

Diagram 2

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

Tariff scales of type and are the simplest and most understandable to develop and apply, for which we present full diagram and formulas for calculating 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 category (K ρ) is calculated using the formulas:

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

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

The tariff coefficients calculated in this way, for the accepted range - 1.8 in a 6-bit grid, correspond to the coefficients adopted in the 1984 estimate and regulatory framework: K 6 = 1.125 5 = 1.8; K 5 = 1.6; K 4 = 1.424; K 3 = 1.266; K 2 = 1.125; K 1 = 1.00 For the practical application of tariff schedules for wage differentiation at enterprises, an important indicator is the concept of the average category and the average tariff rate. In Diagram 2, for the middle of the range in the option, the skill level corresponds to the third tariff category, in the tariff schedule option - to the fourth category, and in the tariff schedule of the option, the middle of the range of coefficients corresponds to the middle of the tariff schedule (category = 3.5). Thus, when comparing different tariff systems and when forming tariff schedules for wage planning purposes (estimated tariff schedules), it is necessary to focus on the middle of the range, and not on the average tariff rate, as is erroneously done. The middle of the range and the average tariff rate (middle category) coincide only in grids with a linear dependence. In production tariff scales there cannot be categories with fractional indicators. This is contrary to the concept of categorization and discrete variation and measurement of staff skill levels. IN practical work Average tariff rates of remuneration are often used, which can be obtained from the tariff coefficients of the projected tariff schedules with reduction factors. The reduction coefficient is taken for the average value of the range, and the reduced tariff schedule 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 construction work on tariff rates of each category.

Workers' tariff rates are the absolute amount of wages expressed in monetary terms. various groups and categories of workers per unit of time for fulfilling labor standards (job duties). Tariff rates can be used in meters: month, shift, hour. The relationship between these indicators should be taken according to calendar data for the current year or according to average data for a series recent years in the amount of: 1 month = 21.6 shifts = 167 hours (for a 40-hour work week). The wage rate of workers is determined by the tariff rate (for time workers - when determining the amount of payment for the time worked, for piece workers - when determining piece rates). The ratio of wages for workers in 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 in mandatory is enshrined in the collective agreement. Tariff rates of remuneration are established for all categories of the tariff system adopted in the organization: by specialty - in the professional tariff schedule and by qualification - in the rank tariff schedule. The formation of tariff wage rates by specialty, profession and position (vertical tariff standardization) is the main element of differentiation of wages for workers in construction. 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 accepted for workers in the corresponding professions. Table 2 shows a version of the system of tariff coefficients and corresponding wage rates for individual specialties of construction workers. The tariff schedule for workers' professions was developed based on public data on job vacancies in St. Petersburg for 2006.

table 2

Table of branded tariff coefficients and rates by specialty of construction workers

Name of working specialties

Tariff coefficients

Wage,

Construction workers - total on average

including:

fitter

Asphalt concrete worker

Concrete worker

Waterproofer

Gyropochnik

Loader

Painter

Steel and steel erector reinforced concrete structures

Universal finisher

Plasterer

Electric and gas welder

Electrician

The average salary of construction workers by specialty is accepted (conditionally) for the average salary of 1 construction worker in an 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 remuneration (excluding taxes) in the organization at the beginning of the planning period. If there is a tariff schedule by profession (vertical tariff rates) and an average (calculated) wage rate for the organization established at any time, tariff rates by profession are determined automatically by multiplying the average rate by tariff coefficients. Determining wage rates by category (horizontal tariff rates) in the corporate tariff system consists of 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 wage rates for the rank system of the GESN-2001 estimate base based on the current average wage of one worker - 12.5 thousand rubles per month.

Table 3

Tariff rates of remuneration according to the grading grid of the estimate and regulatory framework of GESN-2001

Indicators of the rank wage system

Qualification categories

Tariff coefficients (to the 1st category)

Tariff coefficients (to the average, 4th category)

Tariff rates (RUB/hour-hour)

Tariff rates (RUB/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 tariff rate of the first category cannot be lower than the minimum wage provided for by Federal Law. At enterprises of any form of ownership, the value of tariff rates of remuneration differentiated by profession and category depends, first of all, on financial condition enterprise and is established individually in accordance with the accepted tariffs in the collective agreement or in contracts with employees.

Table 1. 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 specific enterprise consists of several interconnected stages: 1. Determination of the level of average wages in the contracting organization for the planned period; 2. Formation of tariff coefficients by specialty (vertical wage rates); 3. Development of a grid of tariff coefficients for qualification categories - categories (horizontal rates); 4. Calculation of basic tariff rates; 5. Verification and control of the developed proprietary system tariff payment labor. 1. The average level of remuneration for construction workers in contracting 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 remuneration is determined on the basis of reporting materials on actual data, the provisions of the collective agreement and the development prospects of the enterprise, its economic and financial condition. Average current tariff rates, calculated based on actual data on wages for the previous period, include costs for all systemic types of wages in a construction organization. Current wage prices are the wage fund rates (payroll of workers), combining tariff, bonus and compensation payments for wages of workers in construction. The average level of tariff rates in absolute terms is taken into account the existing relationship between the tariff and above-tariff parts of the corporate remuneration system that has developed in the organization. When determining the average tariff rate for an organization, it is advisable to focus on the optimal modern level specific gravity tariff in wages - approximately 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 remuneration system, the base tariff rate is set in the organization based on the planned average wage of workers for the planning period and the level of the tariff part in the total amount of remuneration. In the example of calculating the corporate system, the average salary is assumed to be 12.5 thousand rubles. per month, and the ratio of the tariff and bonus parts of wages is set at 80 and 20%. The base rate of the corporate tariff system of remuneration is 10.0 thousand rubles. per month (12.5 × 0.8 = 10.0). 2. Tariff ratios of wage rates by specialty 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 production tasks. The tariff ratio of wage rates by specialty is calculated by the ratio of the accepted size of these rates and the average wage of workers in the organization (tariff part) for the planned period. As a calculation example, we take the data of the professional tariff schedule presented in Table 2, according to regional monitoring of the labor market. 3. Tariff coefficients by skill level (grades) are developed in a proprietary wage scale in accordance with the tasks being solved and the requirements for personnel. In practice, it is possible to expand the current 6-bit grid by adding new categories of minimum and maximum wages with the formation of an 8-bit grid. It is also recommended to increase the range of tariff coefficients in corporate tariff schedules by category from 1.8 in the traditional schedule to 3.0-4.0 in real conditions of differentiation of wages in contracting organizations. Options for such branded tariff schedules are presented in Diagram 3. The tariff schedule reflects a power-law dependence of the growth of tariffs by category, while the schedule reflects a linear dependence. In branded tariff systems, it is recommended to use tariff scales of the type. This construction of a proprietary tariff schedule - the addition of up to 8 categories while preserving the 6-bit part of the traditional form and a range of coefficients equal to four - allows you to: maintain the current system of tariff and qualification characteristics (according to the ETKS directory of works and blue-collar professions); preserve the procedure and methodology for calculating tariff scale coefficients; use general rules calculating coefficients for unskilled workers (who have not passed certification); Payment for increased skill of a specialist can be taken into account at the rates of the tariff system, and not in a subjective bonus form. Based on calculated data, a proprietary grid of tariff coefficients is being developed for the qualification categories of construction workers.

Table 4

Grid of corporate tariff coefficients for qualification categories of construction workers

Indicators

6-bit grid

8-bit grid

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

Tariff coefficients of the 8-bit system (to the average rate - 5th category)

Diagram 3

Branded tariff schedules for qualification salary categories

Average ranks for tariff schedules are taken for the middle of the range (according to Diagram 3) with rounding to the nearest whole rank, because in production tariff rationing, the fractional value of the category does not make sense. Levels 2-7 of the corporate tariff scale correspond to categories I - IV of the traditional scale and the current characteristics of jobs and blue-collar professions in the ETKS, which allows them to be used without changes. Level 1 of the proprietary 8-bit grid (for unskilled workers) allows you to include in the system of tariff regulation of wages apprentices, interns and, most importantly, “guest workers” - hired workers from other regions and foreign construction workers who do not have construction licenses. The level of wages for an unskilled worker is set independently by the enterprise and is within 0.5-0.7 of the wages of a qualified worker of the first category according to the ETKS. The highest rank in the proposed tariff schedule is assigned individually to highly qualified craftsmen in their specialty. The level of such tariff rates is set outside the formula for calculating coefficients for other categories. 4. Calculation of tariff rates of remuneration for the current period for a worker of any specialty (c) and any qualification (p) is determined in the designed corporate tariff system according to the formula:

T s. R. = T base × K s × K r × K d,

Where: T av - tariff rate for a worker in specialty (c) category (p), rub./hour-month; T base - base wage rate - average wages of workers for the planning period for the organization, rub./hour-month; K с - coefficient of the tariff schedule by specialty, taken according to the data in Table 2; K p - coefficient of the bit tariff scale, is taken according to the data in Table 4 (for an 8-bit scale); Kd is a coefficient that takes into account additional wages according to systemic conditions of remuneration (incentive and compensatory 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 have been established by the administration of the enterprise. For example, the calculated rates are applied to time workers, and for piece workers an increasing coefficient of 1.07 is introduced (7% is half the increase in the tariff scale coefficients). B coefficient (K d) you can include allowances for work in difficult and hazardous conditions, work at heights, allowances for mobile and mobile terms production of work, etc. In the example of calculating the corporate tariff system of remuneration, a base rate of 10 thousand rubles was adopted. and tariff coefficients of tables 2 and 4 were used. For the 1st category (unskilled workers) and 8th category (highly skilled workers), tariff rates were calculated for all specialties at the same level based on the characteristics of the category grid according to diagram 3. Based on the accepted initial data, a proprietary tariff system of remuneration (Table 5) for normal conditions of construction work without incentives and compensating wage payments.

Table 5

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

Name of professions

Odds

but professions

Qualification categories

Coefficients by category

fitter

Asphalt concrete worker

Concrete worker

Waterproofer

Gyropochnik

Loader

Painter

Installer of internal sanitary systems

External pipeline installer

Installer of steel and reinforced concrete structures

Universal finisher

Plasterer

Electric and gas welder

Electrician

Construction electrician

5. Checking the developed proprietary tariff system for regulating wages at the enterprise includes following works: - checking the minimum rate in the corporate tariff system for the acceptable minimum wage in a given territory; - checking the compliance of the standard wage 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 current legislation, the minimum wage of an employee at an enterprise cannot be lower than the subsistence level of the working-age population in a given territory. The lower level of tariff wages in the corporate schedule is 2,700 rubles per month. Taking into account bonus 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 working-age population in the region for this period - 3,334 rubles/hour-month. The adopted corporate procedure for wage differentiation must correspond with the planned wage fund for construction workers at the enterprise, which is determined by multiplying the base tariff rate by the number of workers and the working time fund in the planning period. The standard wage fund of the enterprise is compared with the estimated indicators of wages for objects included in the contract work program for the planned period.

Fresh remuneration systems in budgetary organizations

1st contains positions that have become widespread in the production sector;

Originally United tariff schedule 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 only question was what rate to apply for the 1st category. And it was decided in the proper way: it was accepted by the Government of the Russian Federation.

other employees, for example technical performers.

Tariffication refers to the process of correlating the type of labor and the tariff category. The employer has the opportunity to use for this purpose the reference books described above, or draw up qualification requirements that meet the specifics of the company’s work.

The directory 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 size financial liability employer for delayed pay The statute of limitations for cases of wage collection has every chance of increasing

Tariff schedule is often used to differentiate the salaries of employees whose work varies in complexity, and the employees themselves have different skills and experience. We will tell you in our article how the tariff schedule is created and what impact it has on the employee’s final salary.

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

Job direct responsibilities. The main job functions of the employee are listed here.

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, communication skills, cost of error, etc.

Usage tariff schedule simplifies the process of establishing salaries for employees in an organization. Uniform, 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 schedule allows you to increase your salary not only as the importance of the position held by the employee grows, but also as the level of his qualifications increases.

Characteristics of cases. It describes what an employee should be able to create.

From the end of 1992 to December 1, 2008, a Unified tariff schedule, according to which the salaries of public sector 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 public sector employees on the basis of the Single tariff schedule" dated October 14, 1992 No. 785. This act approved the UTS itself, and also recognized it as mandatory for use in all budgetary institutions.

design tariff schedule;

In every organization, at the local level, it is recorded what kind of remuneration system it uses. If this is a tariff system, the criteria for the use of which in 2015-2016 are regulated by the current generally accepted standards 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 describe tariff schedule, which will be used when calculating pay to employees.

the complexity of these works;

chapters;

Must know. This part reveals requirements for the level of special knowledge, as well as knowledge of 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 boss himself directly depends on the average earnings of the institution’s employees. This relationship should help to correctly distribute the wage fund among all employees, without bias towards the management team.

Classification of simple working professions

examples of certain jobs or professional standards that apply to a certain type of business.

requirements that must be applied to the employee’s level of knowledge and skills within the qualifications;

The tariff and qualification characteristics of each type of work contain 2 sections:

The qualification trait for each position consists of 3 parts:

features of the main types of work;

These qualification properties and division of positions can be applied when establishing remuneration and forming tariff schedule. For this purpose, the remuneration system must be strengthened at the local level using the components of the directory.

fix the tariff rules.

Unified tariff schedule for public sector employees

From time to time, issues of the reference book are updated, but there are still many types of work left, the standards for which were developed back in the USSR.

Tariffing in private companies

Since December 1, 2008, United tariff schedule was replaced by a different method of tariffication of salaries of public sector employees. This happened after the entry into force of the Decree of the Government of the Russian Federation “On the introduction of new remuneration systems for employees of federal budgetary, autonomous and government institutions” dated 08/05/2008 No. 583.