Tariff system of remuneration. What is the tariff schedule
The tariff coefficient shows that the remuneration of two workers performing work in the same specialty (profession) at the same enterprise can differ significantly. And the reason for this is at different levels qualifications of workers and the complexity of the work they perform. Depending on their qualifications and complexity, workers are assigned ranks and tariff coefficients are established (hereinafter in the article - TC).
Let's give some examples.
1st, the lowest, is assigned to such workers as a watch glass cleaner, a bathhouse maintenance worker, a stoker, a nanny and others;
Adjusters of various equipment (technological, printing, testing, etc.) “reach” the 8th level.
A list of all professions and categories is given in All-Russian classifier workers' professions, white-collar positions. In addition, starting from July 1, 2016, when determining qualifications, they turn to. They use the concept of “skill level” (from 1 to 8).
How to calculate the tariff category coefficient
In the Soviet Union, there was a unified tariff schedule, which established minimum wages (for the lowest qualification category for a specific profession) and Labor Codes. The higher the worker’s qualifications and the labor intensity of the work, the greater the labor cost by which the minimum rate is multiplied.
Today, the state regulates the Labor Code only in relation to public sector employees (the basic document is the so-called New Remuneration System, as well as industry agreements). Other enterprises can create grids and calculate TCs independently. To do this you need to define:
how many categories of one profession (specialty) you will enter;
what is the planned gap between the lowest and highest levels of qualifications;
how the TC will increase - evenly (1; 1.2; 1.4; 1.6...) or progressively (1; 1.2; 1.5; 1.9...).
To calculate the coefficient with a uniform increase, we use the formula:
(max. coefficient - min. coefficient) / (number of digits - 1)
It was decided to introduce 5 categories for turners: from 2nd to 6th. The gap in the TC is 2 (the lowest is coefficient 1, the highest is coefficient 2).
Solution: (2 - 1) / (5 - 1) = 0.25.
This means that the TC for the categories will be:
Average TC
Sometimes organizations have a remuneration system in which the work of workers in one workshop or team is paid at . In this case, you will need to calculate the average tariff coefficient; the formula is quite difficult, but let’s try to figure it out without scary mathematical symbols. The calculation should be done this way:
Multiply the number of employees with a minimum rank by the minimum labor code.
Repeat the operation for each subsequent skill level.
Add the resulting values.
Divide the amount by the number of employees.
Everything will look even simpler with an example.
Example of calculating the average tariff coefficient
The solution will require establishing how many workers work at what skill level.
Let us assume (to simplify the calculations) that according to the 2nd section. 2 people are working, 3 people are working, 4 people are working on 4 people, 5 people are working on 5 people, 6 people are working on 6 people (in total there are 20 workers in the team).
2 people (2nd class) * 1 (2nd class) = 2
3 * 1,25 = 3,75; 4 * 1,5 = 6; 5 * 1,75 = 8,75; 5 * 2 = 12.
2 + 3,75 + 6 + 8,75 + 12 = 32,5.
32.5 / 20 (number of employees) = 1.63. We received the average TC of the brigade.
INVESTMENT - CONSTRUCTION SPHERE
Ratespaymentcorpse inconstruction
1. Tariff regulation of wages in construction
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 planning of the wage fund in estimates and differentiation wages workers 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 the workers and its assignment to the appropriate payment group depending on its complexity, nature, working conditions and the characteristics of the given production in which it takes place. 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 an employee’s wages in construction today is 60-70% of the nominal (accrued) wage fees. 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. The type, remuneration system, size of tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their amounts between certain categories of 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: determination of the contractual (estimated) amount of funds for wages for the facility (construction project); - formation of a wage fund for workers of a construction organization for the annual program of contract work (for the planning 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.
2. Tariff scales for wages of construction workers
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 of this level of influence is the determination of 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 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 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 scales 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 budgetary sphere and for civil law relations in free enterprise enterprises throughout the country as a whole, it is not new and returns the construction complex to the administrative-command management system, does not correspond to a market economy and directly contradicts the Constitution, Civil and Labor Laws. 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 estimate and normative bases 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 |
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.
3. Tariff rates of wages for workers
Tariff rates for workers are the absolute amount of wages expressed in monetary terms for 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 average | including: | fitter | Asphalt concrete worker | Concrete worker | Waterproofer | Gyropochnik | Loader | Painter | Installer for installation of steel and reinforced concrete structures | Universal finisher | Plasterer | Electric and gas welder | Electrician |
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) |
4. The procedure for developing branded tariff conditions for remuneration of workers
Development of tariff conditions for remuneration of labor for specific enterprise consists of several interrelated 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 for the current 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 for 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 |
The tariff schedule is table with the ratio of ranks and wage rates. This system is used in commercial, government and budget organizations. With its help, rates and salaries are differentiated using tariff coefficients.
Definition, meaning, varieties
The tariff schedule is based on a comparison of the complexity of work goals different categories and groups of employees, their responsibilities, education and other circumstances. Together, these circumstances fully ensure the ability to evaluate the performance of personnel and determine the reality of using common positions for differentiating payment for their activities.
Thus, it is clear that the tariff schedule clearly shows how workers' salaries depend on their ranks. It can be stretched and compressed during the adjustment process. This pricing table is:
- Uniform, with the same inter-salary difference between the coefficients.
- Increasing or progressive, at which the inter-bit difference increases uniformly.
- Fading or regressive when the difference decreases.
- Rising-decaying, in which the difference first increases and then decreases.
The tariff coefficient consists of motivational And reproducing elements. It indicates how many times the basic salary for a specific qualification is higher than the first-class salary.
A salary tariff table with the smallest number of categories and a small range of coefficients is not able to objectively assess the contribution and potential of personnel.
Because of this she has a negative effect to stimulate activity and poorly provides employees with normal relationships within the team. That's why it's like that it is important to be able to competently and correctly draw up tariff schedules for the formation of labor wages.
A normal tariff schedule should consist of a sufficient number of qualification groups with a range no less than 1 in 10. Acceptable ranges are considered 1:15 and above with the number of digits approaching 20.
Classification of ordinary workers and management employees
In institutions with a tariff schedule for employees, they use official salaries. To differentiate them, there are the following qualifications of workers, which are described in more detail in the unified tariff and qualification reference book (UTKS):
- specialist (initial stage);
- specialist of the third category;
- specialist of the second category;
- specialist of the first category;
- Leading Specialist.
Young specialists after university without experience or workers with secondary specialized education and experience belong to the initial stage of qualification. Workers with a certain amount of experience and performing moderately complex activities have the second or third category. The first category is assigned to specialists with five years of experience who perform the most complex work.
The tariff and qualification guide covers the characteristics of the main types of activities, their complexity and compliance tariff categories, as well as standards and examples of specific work.
The directory contains sections describing areas of specific work. The characteristics of the activities are divided into a work characteristic and a section called “must know”.
Administrative and managerial level comprises:
- heads of institutions;
- heads of departments and services;
- deputies of the above;
- specialists performing economic and engineering work;
- specialists in reforestation, fish farming, zootechnical, and agricultural industries;
- specialists in art and culture, science, public education, medical care;
- specialists in international relations;
- legal specialists;
- technical contractors performing control and accounting;
- technical contractors for the preparation and execution of documents;
- maintenance technicians.
But there is more new edition classification of management employees, which divides them into managers, foremen, chiefs, chief specialists and, in fact, the head of the organization himself.
The category of technical performers now includes statisticians, stenographers and secretaries, collectors, freight forwarders, typists, cashiers, draftsmen, accountants, clerks, agents, bookkeepers, timekeepers, clerks, copyists and duty officers.
Each position contains the following qualification characteristics, How:
- official obligations, which lists the main job functions;
- must know– the requirements for special knowledge, regulations and standards are disclosed here;
- qualification requirements, which includes requirements for work experience and professional training.
More comprehensive information on management positions can be found in Unified Qualification Directory (USD).
Algorithm for assigning a new rank
The procedure for increasing rank in organizations next:
- The employee, after permission from management, draws up a statement and justifies his decision. After which a visa is affixed to this document by the council of the production team.
- Next, a commission of highly qualified workers, foremen, specialists, administrative and trade union representatives of the enterprise is assembled.
- The knowledge of an employee wishing to receive a promotion is monitored, based on a tariff and qualification reference book.
- Based on the results of the inspection, the rank is increased and this is confirmed by an order and protocol. Also required in work book employee, a corresponding entry is made.
How to calculate
Employees' labor is priced according to an already drawn up tariff schedule. So, they take the salary of the first category, which should be equal to or greater than the minimum wage, and multiply it by the coefficient of the required category.
Regional coefficients should also be taken into account, which vary depending on the location of the enterprise on the geographical map. Thus, in European Russia this regional indicator is 1, in the Urals - from 1.15 to 1.4, in the Far East - 1.4-1.6, in the North - 1.6-1.8, and in the Far North – 1.8-2.
Advantages and disadvantages
The tariff payroll system motivates employees to constantly improve their skills, takes into account the responsibility and complexity of their activities, supplies any enterprise with personnel and encourages them to professional growth.
But the tariff system also has minuses, which include poor assessment of the quality of activities and focus on decent working conditions. In practice, these shortcomings are eliminated by developing and implementing additional payments and allowances.
Use in organizations in 2018
According to standards Labor Code Russian Federation, the head of an enterprise describes the tariff schedule for calculating the salaries of his subordinates. All positions in the organization have their own ranks, starting with the least qualified, first. For the following categories, tariff coefficients are established in order to finally form the tariff schedule itself.
Managers can use templates from industry agreements to create pricing tables. These documents were compiled by specialized management associations and agreed upon by the relevant trade unions. The minimum wage for 2018 is 9489 rubles. The salary of a first-class worker should be the same.
Current coefficients for employee categories for 2018:
Features for budgetary organizations, Ministry of Internal Affairs, individual entrepreneurs, etc.
Budgetary institutions use the following methods to calculate salaries for their employees: unified tariff schedule (UTS). This bit scale consists of 18 qualifications. Eight of them relate to the pricing of ordinary workers, the next four – to the assessment of highly qualified ones. The composition of managers, specialists and employees is charged from 2 to 18 categories.
The rate and salary in the public sector are now set by the head of the organization, taking into account the complexity of the activity performed and the qualification level of the employee. And the salaries of ordinary workers are interconnected with the earnings of management. In this case, the wage fund is distributed correctly among all employees.
The wages of public sector employees should consist of salary, length of service, rank or classification bonuses, bonuses and compensation. The tariff schedule is fixed by the collective agreement, regulations on wages and bonuses and other agreements. Employees of an organization can easily find out everything about their salary from these documents and the staffing table.
IP compiles a salary table for his employees himself. He does not have to strictly adhere to established standards from the state and can assign as many categories as he needs. At the same time, the working specifics of the company are realistically assessed and justified requirements are put forward for the activities of employees.
When developing the current tariff system, the head of the company will have to not only draw up a tariff schedule, but also fix the tariff rules. It is important that employee salaries are not less than the current minimum wage.
When charging, there should be no discrimination towards subordinates. The head of the company has the right to set salaries for his employees at his own discretion. Employees engaged in similar activities must be accrued the same coefficient.
The tariff schedule is being developed in the following way:
- first, all positions and specialties are determined by department of the company;
- then the functions are divided into categories;
- establish qualification coefficients;
- consolidate the resulting system with local regulations.
The company's earnings are justified by indicating staffing table allowances and salary levels.
To pay employees Ministry of Internal Affairs a single tariff scale approved by government agencies is also applied, but each rank is also paid its own compensations and allowances in a certain percentage. In addition, municipal authorities intend to annually raise salaries for categories of such employees by a specific percentage. At the moment it is 4%.
With a salary scale, the evaluation criteria for work become transparent, and salaries increase as both position and qualifications increase. If the administrator correctly creates favorable conditions in his enterprise, then it will constantly achieve all its goals and plans.
The differences between the tariff schedule and the grading system are presented in this seminar.
1. Unified tariff schedule for remuneration of public sector workers
Unified tariff schedule (hereinafter referred to as UTS) in different options has operated in Russia since 1992. Even before, in Soviet times, the level of wages largely depended on similar principles. The tariff schedule divides all public sector employees into 18 categories. This system was convenient in times high level inflation in the country, as it made it possible to quickly index the salaries of all public sector employees. But ETS also has negative sides- this is a very rigid structure, if an increase occurs, then at the same time for everyone, regardless of the situation in each individual industry. Consequently, each indexation required serious budget expenditures. But most importantly, the ETS did not take into account the specifics of professions, equating the work of a school teacher with the work of a doctor at a district clinic or a circus performer. It is difficult to undertake an assessment of the complexity and usefulness of a particular profession, but one should adhere to an individual approach to the remuneration of public sector workers. There is an opinion about the obsolescence of the UTS, about the need to tariff salaries of public sector employees based on objective realities today.
Formally, since 2005, the constituent entities of the Russian Federation were invited to develop their own systems. However, get rid of single grid Then it didn’t work out: in fact, most regions, without bothering to develop differentiated payment schemes, continued to focus on the UTS and the salaries of state-financed regional employees. The unified tariff schedule, which operated in a uniform manner throughout the country, did not take into account the peculiarities associated with the functioning of a particular industry.
_________________________
Egorsheva N., Russian newspaper. October 4, 2007.
According to Appendix No. 1 to the Government Decree Russian Federation dated October 14, 1992 N 785 (repealed - Decree of the Government of the Russian Federation dated 02.27.1995 N 189), the size of the tariff rate (salary) of the first category is established by the Government of the Russian Federation. Rates (salaries) for employees of other categories of the Unified Tariff Schedule are established by multiplying the tariff rate (salary) of the first category by the corresponding tariff coefficient.
Workers' professions are charged in accordance with the Unified Tariff and Qualification Directory of Work and Professions of Workers from 1st to 8th categories of the Unified Tariff Schedule. Highly qualified workers engaged in important and responsible work and in particularly important and especially responsible work can be set tariff rates and salaries based on 9 - 12 categories of the Unified Tariff Schedule according to lists approved by ministries and departments of the Russian Federation and the Ministry of Labor of the Russian Federation.
The official salaries of deputies are set 10 to 20 percent below the salary of the corresponding manager.
Unified tariff schedule:
| Pay grades |
Tariff coefficients |
| 1 |
1,0 |
| 2 |
1,30 |
| 3 |
1,69 |
| 4 |
1,91 |
| 5 |
2,16 |
| 6 |
2,44 |
| 7 |
2,76 |
| 8 |
3,12 |
| 9 |
3,53 |
| 10 |
3,99 |
| 11 |
4,51 |
| 12 |
5,10 |
| 13 |
5,76 |
| 14 |
6,51 |
| 15 |
7,36 |
| 16 |
8,17 |
| 17 |
9,07 |
| 18 |
10,07 |
for general industry positions of employees
(Appendix 2 to the Decree of the Government of the Russian Federation
dated October 14, 1992 785):
| |
Range of digits |
| I.Technical performers |
|
|
Pass office officer on duty |
2 |
|
Copyist |
2 |
|
Contractor |
2 |
|
Timekeeper |
2 |
| 2 |
|
|
Forwarder |
2 |
| 3 |
|
|
Clerk |
3 |
|
Secretary |
3 |
|
Secretary-typist |
3 |
|
Accountant |
3 |
|
Draftsman |
3 |
|
Archivist |
3-4 |
|
Cashier (including senior) |
3-4 |
|
Typist |
3-4 |
|
Freight Forwarder |
3-4 |
|
Collector |
4 |
|
Secretary |
4 |
|
Statistician |
4 |
|
Stenographer |
4 |
| II. Specialists |
|
| Dispatcher (including senior) | 4-5 |
| Inspector (including senior) | 4-5 |
| Laboratory assistant (including senior) | 4-5 |
| Technicians of all specialties and titles | 4-8 |
| Accountant | 5-11 |
| Engineers of various specialties and titles | 6-11 |
| Translator | 6-11 |
| Translator-dactylologist | 6-11 |
| Psychologist | 6-11 |
| Editor | 6-11 |
| Sociologist | 6-11 |
| Commodity expert | 6-11 |
| Physiologist | 6-11 |
| Artist | 6-11 |
| Economists of various specialties and titles | 6-11 |
| Legal Advisor | 6-11 |
| Architect | 6-13 |
| Constructor | 6-13 |
| Mathematician | 6-13 |
| Programmer | 6-13 |
| Technologist | 6-13 |
| Artist | 6-13 |
| Elektronik | 6-13 |
| Accountant-auditor | 6-13 |
| III. Managers |
|
|
Managers: |
|
|
storage room |
3 |
| 3-4 |
|
|
pass office |
3-4 |
|
copying bureau |
3-4 |
|
darkroom |
3-4 |
|
farming |
3-4 |
|
expedition |
3-4 |
|
office |
4-5 |
|
typing bureau |
4-5 |
| 4-6 |
|
|
Site foreman (including senior) |
6-11 |
| 7-8 |
|
|
Head of the section (shift) |
7-12 |
|
Work foreman (foreman), including |
8-11 |
|
Head of economic department |
7-8 |
|
Head of the section (shift) |
7-12 |
| Work foreman (foreman), including senior | 8-11 |
|
Department head |
11-14 |
|
Foreman |
11-14 |
|
Chief Specialist |
13-17 |
| Head of an institution, organization, enterprise | 10-18 |
Wage categories of the unified wage scale
by main positions of employees of public sector sectors
(Appendix 3 to the Decree of the Government of the Russian Federation
dated October 14, 1992 785):
| Categories and positions of employees |
Range of digits |
| SCIENCE AND SCIENTIFIC SERVICE |
|
|
Researcher |
8-17 |
| Managers |
|
| Chief specialists: in departments, divisions, laboratories, workshops | 12-14 |
| Chief Engineer(designer, technologist, architect) of a scientific organization project | 13-15 |
| Head of the main structural unit, scientific secretary | 13-16 |
| Branch director (chief, manager) | 13-16 |
| Head of institution (organization) | 16-18 |
| EDUCATION |
|
| Teaching staff of public education institutions |
|
| Teachers of all specialties, teacher, teacher, accompanist |
7-14 |
|
Methodologist, industrial training master |
8-13 |
| Higher education institutions |
|
|
Teaching staff |
8-17 |
| Managers |
|
| Public education institutions |
|
|
Head of structural unit |
8-12 |
| Directors (heads): out-of-school institutions, children's preschool institutions, schools, boarding schools, orphanages, lyceums, gymnasiums, vocational and secondary special educational institutions, colleges, educational and production rooms, etc. | 10-16 |
| Higher education institutions |
|
|
Head of the main structural unit |
13-16 |
|
Branch Manager |
16-17 |
| 17-18 |
< Раздел 1. ОТРАСЛЕВАЯ СИСТЕМА ОПЛАТЫ ТРУДА РАБОТНИКОВ СФЕРЫ ОБРАЗОВАНИЯ2. Принципы отраслевой системы оплаты труда >
on remuneration of employees of federal government institutions.
Inter-category coefficients are coefficients by which the rate of category 1 of the tariff schedule is multiplied to determine the rate of the corresponding category.
Tariff schedule by category for 2017-2018
For example, the 15th category rate is 6982.8 rubles. (RUB 2,300 h 3,036).
Tariff rates (salaries) for employees from categories 2 to 18 of the Unified Tariff Service for remuneration of employees of federal government institutions are determined by multiplying the tariff rate (salary) of category 1 by the corresponding inter-category tariff coefficient.
The tariff rate (salary) of a deputy manager is set one or two grades lower than the tariff rate (salary) of the corresponding manager.
In the period from September 1, 2007 to December 31, 2008 for employees of federal budgetary institutions and civilian personnel military units, whose remuneration is carried out on the basis of the Unified Trading System, new remuneration systems will be introduced in accordance with the Decree of the Government of the Russian Federation of September 22, 2007 No. 605 “On the introduction of new remuneration systems for employees of federal budgetary institutions and civilian personnel of military units, whose remuneration is carried out on the basis of A unified tariff schedule for remuneration of employees of federal government institutions.”
In preparation for the introduction of new remuneration systems in order to create motivation to improve the quality and productivity of work, from September 1, 2007, all categories of employees of federal budgetary institutions and civilian personnel of military units were assigned incentive bonuses in the amount of 15% to the tariff rates (salaries) determined in accordance with the Decree of the Government of the Russian Federation dated April 29, 2006 No. 256 (Order of the Ministry of Health and Social Development of Russia dated October 19, 2007 No. 660 “On approval of the clarification on the increase from September 1, 2007 in wages for employees of federal budget institutions in which new wage systems have not been introduced”) .
download Selecting a tariff scale (this is a set of categories and its range). We determine the range of the discharge, what type of discharge will be, what the tariff coefficients will be.
For workers, a 6 or 8-bit tariff scale is most often used.
At one time, they used a tariff scale (18-bit) for budget organizations, recommended for other industries. It has its pros and cons.
What is the difference between a 6- and 8-bit grid and an 18-bit grid?
We are trying to introduce into the 18-bit grid all types of work for the enterprise, for the organization, including work of a physical, mental nature, and management.
In this case, trying to fit everything into one grid is not entirely correct.
Most often, where tariff schedules are used, the tariff schedules of workers (6-8 categories) are taken as a basis; for specialists and employees, their own tariff schedule, their own grade classes are developed (they can be called classes, whatever you like; for example, a first-class engineer; this can it makes no difference what the category is called, it is still an attempt to divide all workers according to a certain criterion, first of all, the characteristic is the complexity of the work performed by the employee, and the complexity of the work lies in determining the tariff schedule.
Industry tariff schedule, taking into account the specifics of the industry. It is most often developed by an industry tariff agreement. In this case, almost all enterprises in the industry use this particular mesh.
Regional tariff schedule: if we take the subsistence minimum as the 1st category rate, then we must take the subsistence minimum for the region.
Since the cost of living changes, the price level can also be different, in this case it turns out that the regional grid is a reflection of the specifics of the region. It is not a fact that it is used, it can be used.
The factory, company, tariff schedule is what is reflected in the collective agreement of the enterprise, where it is first of all fixed. Why can an enterprise have its own tariff schedule? It may have its own specifics. The differentiation of the complexity of work can be different. Multi-product enterprise. Specifics must be reflected.
Then the specifics of developing your own tariff schedule arise.
For some reason, enterprises prefer the grading system.
Tariffing of works. Before a tariff scale is introduced, the work at a given enterprise is rated. That is, we must describe all types of work carried out at a given enterprise and evaluate them according to the complexity of the work, taking some work as a standard. For a unit vector, and from it, charge the work.
To rate the work, you should use the analytical method for assessing the complexity of the work, which is based on assessing the complexity according to a certain set of factors using a point system, etc.
We arrange the works, analyze them, and rank them from the least simple. First, the work is charged, then only workers and employees.
We are building a table. Some work is taken on a unit vector.
| i1 | 1 | 1 | 1 | 1 | 1 | 1 |
| i2 | 1 | 2 | … | … | … | … |
Justification of the principle of increasing tariff coefficients absolutely and relatively:
- equal (uniform): 1, 1.05, 1, 1.1, 1.15, 1.2; 1.0, 1.05, 1.15, 1.45
- progressive-regressive (related to social protection); The tariff rate of the first category is so small that it is difficult to find a worker for the 1st and 2nd category. Examples: 1.0; 1.05; 1.1; 1.45; 1.9; 2.7. As the discharge increases, its growth rate increases. And vice versa: 1.0; 1.5; 1.9; 2.2.
The factory wage scale is developed primarily for workers, then for managers, specialists and employees.
Selecting forms of remuneration
Using piecework and time-based forms wages depend on production conditions, the quality of labor standards, and the possibilities for growth in production volumes (sales, services).
Two forms of remuneration. The choice of the form itself depends on production conditions, the quality of labor regulation, and the possibility of increasing production volume. In modern conditions, the use of only one form of remuneration is limited.
Typically, both forms of remuneration are used.
Net:
| 1 | 2 | 3 | 4 | 5 |
| 100 | 120 | 130 | 140 | 150 |
Average tariff rate: 135 rubles.
Average rank of workers: P(workers) = SUM(number of workers of this rank * rank number) / SUM(number)
Discharge average works: P (work) = SUM (labor intensity of work * category number) / SUM (total complexity)
Average category of work: P (work) = Smaller and Larger Between Which There Is a Tariff Rate (m) + (Tariff Rate (average) - Tariff Rate (small)) / (Tariff Rate (large) - Tariff Rate (small))
Average category of work: P (work) = Smaller and Larger Between Which There Is a Tariff Rate (b) + (Tariff Rate (large) - Tariff Rate (average)) / (Tariff Rate (large) - Tariff Rate (small))
Work = 3 + (135-130)/(140-130)
You can also use odds, since knowing the bets, we can use the odds.
Average Tariff Rate = SUM(Tariff Rates * Number or Labor Intensity) / SUM(Number or Labor Intensity)
- K(s) = SUM(K*Number)/SUM(Number)
- K(c) = SUM(K*Labor Intensity)/SUM(Labor Intensity)
- K(c) = K(m) + (K(b)- K(m))/(P(s)- P(m))
- K(c) = K(b) + (K(b)- K(m))/(P(b)- P(s))
Tariff system of remuneration
Labor rationing is the establishment of scientifically based labor costs and its results: standards of time, number, controllability of service, output, standardized tasks.
The tariff system is a set of various regulatory materials with the help of which the enterprise establishes the level of salary of employees depending on their qualifications...
The main elements of the tariff system include:
- tariff schedules,
- tariff rates,
- tariff and qualification reference books,
- official salaries,
- tariff directories for employee positions,
Tariff rate is the absolute amount of wages expressed in monetary terms per unit of working time.
Based on the tariff schedule and the tariff rate of the first category, the tariff rates of each subsequent category are calculated. According to…
Daily and monthly rates are calculated:
[hourly rate] * [number of hours in a work shift - daily] * [average monthly number of hours worked per month - monthly]
Tariff and qualification reference books are normative documents with the help of...
Simple systems wages form the employee’s earnings depending on one indicator of recording labor results: working time (time-based wage systems) or the quantity of manufactured products (piece-rate wage systems).
A simple time-based system forms the employee’s earnings according to his tariff rate and the actual time worked. Accordingly, tariff rates are applied: hourly, daily and monthly. When applying hourly and daily tariff rates, the amount of an employee’s earnings is determined by the formula: Z(p) = C(t) * T(f).
What happens? For example, the number of hours an employee owes: 180 hours, for example. Hourly tariff rate = 20 rub. at one o'clock. The employee worked 150, respectively, we 150 * 20. Why are the salaries different?
This month: 20 working days, in another month: 22 working days. We will deliver the report: 20 tr. A specialist employee worked 15 days in the first month, and 20 in the second.
Employee's monthly wage rate:
Z(p) = (C(t) * T(f)) / T(rp)
We require: time sheets, tariff rates.
The size of the employee’s hourly tariff rate (the employee has a monthly salary of 10 thousand rubles)
Annual working time fund for 2006 with a 40-hour work week (1980 hours).
Average monthly number of working hours of an employee: 1980: 12 months. = 165 hours
Hourly wage rate for an employee: 10 thousand rubles. : 165 hours = 60,606 rubles.
During the month the employee actually worked 180 hours:
The salary according to the tariff was:
60606 rub. * 180 hours = 10,909.08 rub.
Time-based bonus system:
Wages accrued for the time actually worked (month, quarter), supplemented by a percentage bonus (monthly or quarterly bonus)
(Tariff rate established for the employee; Timesheet for the use of working time; Regulations on remuneration (On bonuses))
Example 2: The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of the employee’s salary, subject to the organization’s fulfillment of the monthly production plan. The employee's salary is 10 thousand rubles. The employee worked all days as scheduled in the billing month.
Accrued to the employee:
Salary - 10 thousand rubles.
Prize - 10,000 rubles. * 25% = 2,500 rub.
Monthly salary amount: 10,000 + 2,500 = 12,500 rubles.
In the billing months, the employee worked 15 working days out of 20.
Accrual:
Salary - 10,000 rubles. : 20 days * 15 days = 7500.
Premium 7500 * 25% = 1,875 rubles.
Monthly salary amount: 7500 + 1875 = 9375.
The employee was required to work on weekends twice. Overtime work at time payment labor, their payment is prescribed in the collective agreement, although the Labor Code states that they must be calculated at an increased rate. Most often used: the first two hours at 1.5 rates; subsequent hours: double. The employee was accrued:
Salary: 10000: 20 days * 15 days = 7500
Payment for work on weekends: 10000: 20 days * 2 days * 2 = 2000
Premium: (7500 + 2000) * 25% = 2375 rub.
Total amount: 7500 + 2000 + 2375 = 11875.
Simple piecework wages are structured in such a way that a worker’s earnings depend on the piecework rate, which is the amount of payment per unit of manufactured products (work performed), and on the number of products produced (work performed).
The amount of earnings is determined by the formula: З(сд) = R * q.
The piecework form of salary is characterized by a variety of methods for calculating piecework prices and methods for establishing...
In practice they can be used following systems piecework wages:
- Individual:
- Simple piecework
- Piece-progressive
- Piecework regressive
- Piece-bonus
- Indirect piecework
- Collective (brigade)
- Chord
- Using the Labor Participation Rate.
The individual direct piece-rate wage system is characterized by the fact that a worker’s earnings are determined based on the results of his personal labor.
Unified tariff schedule
This is expressed in the number of products (parts) manufactured by the worker or the number of operations performed by him for a certain period. In this case, a direct, immediate connection is established between the costs and results of the worker’s labor and his earnings.
R = Average Tariff Rate / Output Norm or R = Average Tariff Rate * Time Norm
Change in price (DeltaR) in %% when changing the production rate (y):
DeltaR = (100 * y) / (100 + y) OR DeltaR(1) = (100 * y(1)) / (100 – y(1))
The direct individual piecework system is very simple and understandable for the worker and eliminates - when high quality rationing - equalization of pay.
Any remuneration system must be clear.
It is advisable where production conditions make it possible and justified...
Organization of individual piecework wages in conditions of multi-machine service: if a piecework worker works according to time standards on several machines, but within the limits of the service standard established for him, then piecework rates are determined by the formula:
R = (Average Tariff Rate / Number of Machines) * N(time)
If a piece worker works according to production standards on machines with different productivity or different types of work within the established service standard, then piece rates are determined for each machine separately:
R(i) = C(tr) / (n * N(exp; i))
R(k) = SUM from 1 to N(C(t; i) * (1 / (Crew production rate))
R(indirect) = C(int.) / NormVyotka(main)
If an employee performs different types of work:
ZP progressive = R(n(1)Ky(1) + … + n(L)Ky(L))
3Pregressive = R * (n(1) / K(1) + … + n(L) / K(L))
Progressive and regressive scales can be used: if we use a piece-rate bonus with a progressive bonus scale. What is meant? Either in the collective agreement or in the bonus provision: if the enterprise has fulfilled the monthly plan, then the employees are awarded a 25% bonus from the salary. If the team exceeded... If the team fulfilled the plan, then for fulfilling the plan he receives 25%, for each percentage of exceeding the plan - 5% of the salary. If the % of overfulfillment exceeds 10%¸ then an additional 3%.
qplan + exceeding the plan by 15% (15% q)
Salary = Salary + 25% of Salary + 5% * Salary_for_10% + 3% for 5%.
Collective forms of remuneration:
The lump sum form of remuneration assumes that payment is made for the entire volume of work at predetermined rates, taking into account the maximum period for completing the work. When using the lump-sum form of remuneration (with lump-sum contracting), the entire scope of work is determined, the deadline for completion and the amount of wages are established. There is no operating fee.
To increase interest in completing a chord task on time or even ahead of schedule, an additional bonus can be established.
The chord earnings, calculated based on the assessment of the chord task, are distributed on the conditions determined by the team:
- in proportion to the time worked;
- in accordance with the labor participation rate;
- in proportion to the qualifications of workers, depending on the complexity of the work performed;
- in other ways provided for in the collective agreement, regulations on remuneration, etc., or in the contract for the performance of work concluded with the employee.
We finished on slide 25.
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How the state is falling apart
Unified Transport System (UTS)- a technologically and economically balanced set of modes of transport performing non-urban transportation. The UTS includes rail, sea, river, road, air and pipeline transport. Various types of urban and industrial transport interact with the UTS. Development of modes of transport as components The ETS makes it possible to make fullest use of the technical and economic features of each of them and thereby ensures the most effective solution transport problems of the country. In 1990, in the total freight turnover and non-urban passenger turnover in Russia and the country as a whole, the largest share was accounted for by railway transport.
Railway almost all types of products produced in the countries are transported by transport former USSR products, but the main part of its cargo turnover consists of bulk cargo: coal and coke, oil cargo, miner, construction, materials, ferrous metals, timber cargo, ores. In the cargo turnover of maritime transport, external cargo predominates. trade. Most of them are transported by river transport. bulk cargo, primarily miner, construction materials, timber (on ships and in rafts), oil and petroleum products, coal. By car transportation is carried out mainly in local traffic, as well as the transport of goods and passengers to main roads communications and delivery of goods to places of consumption. In the transportation work of air transport St. 80% comes from pass and transportation. Crude oil is pumped through oil pipelines, and light oil products through petroleum products. The specified features of modes of transport determine cf. the range of transportation on them and their share in the UTS.
The total cargo turnover of the UTS of Russia and the USSR in 1990 amounted to 5.9 to 8.3 trillion, respectively. t-km net, non-urban passenger turnover - 9.7 and 1.19 trillion. pass.-km. The length of communication routes available to the transport systems in Russia and the USSR is given in Table. 1.
Table 1. - Structure of the transport network in 1990
The unity of the transport system requires the coordinated development of all types of transport, coordination of their operational activities, mutual coordination of certain parameters of rolling stock, coordination of tariffs and organizational measures. Until the end In 1991, this unity was based on national ownership of the means of production and was ensured by appropriate planning targets and centralized leadership. In market relations it is provided by transport. legislation providing for the creation of a single transport market. services, and economic levers.
A special feature of the Russian transport system is its high speed.
Tariff schedule and categories to it
the weight in it of railway transport, which provides most of the most important inter-regional connections, connects isolated sea and river basins, receives cargo from road and pipeline transport, and reserves other modes of transport if necessary. Direct railway communication is carried out between almost all regions of Russia, with the exception of the regions of the Asian north and northeast. Most inter-district routes have double-track lines.
Another significant feature of the Russian Unified Transport System is the high degree of concentration of traffic on highly equipped highways with a relatively low density of communication routes compared to other developed countries. The average freight density of the public railway in 1990 was 28.4 million t-km/km; on a significant part of the railway network, the average freight density was more than 50 million t-km/km. On a number of lines, the density of cargo movement in one direction exceeded 100 million net tons per year with large passenger traffic sizes. The average traffic load of main oil pipelines and the load of the largest of them are comparable to the given indicators of the railway. Multi-line systems of main gas pipelines pump up to 200 billion m3 of gas per year.
A significant concentration of transportation allows the use of advanced and highly productive vehicles and achieve greater efficiency in transportation. Increasing the transportation capabilities of the transport system, increasing speeds and reducing the cost of communications between different regions and points are factors contributing to the growth of business activity, increasing production efficiency, and improving the living conditions of the population. In this regard, it is necessary to systematically develop and improve the UTS, which must be balanced with the economic and social objectives, satisfy environmental, resource-saving and other requirements.
Much attention these issues are being addressed in all industrialized countries with market economy. The transport policy of these countries is based, as a rule, on a rational distinction between the functions of state transport management (through relevant legislation, taxes, subsidies, benefits and other economic levers) and the functions of directly carrying out transportation, carried out completely independently in their own way. economic activity transport companies and enterprises.
Schedule" Automated information and analytical system "obverse:
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TarifficationTo draw up teacher tariffs you need:
Tariff managementControl PanelBilling management is performed using the buttons located on the control panel: Rice. Billing control panel Dialogue TarifficationTariffing includes additional data about teachers that is not used in scheduling. A dialog is used to enter this data Tariffication . The dialogue consists of two pages, Certification And Additional payments . To build a tariff table, it is not necessary to fill out all the fields on the dialogue pages. Below we will show you how to select the desired table columns. Consider the page Certification . Rice. DialogueTariffication, pageCertification Page Certification consists mainly of three groups of elements − Qualification , Teaching experience And Education and Position . Note. The date formats in the dialog match the format specified in the Control Panel of the computer operating system. You can change the format in Start/Settings/Control Panel/Date and Time. The date format in the examples is: year-month-day. If the length of service is calculated incorrectly, check the system date on your computer.
Let's move on to consider the second page of the dialogue - the page Additional payments . Rice. DialogueTariffication, pageAdditional payments
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The tariff system is one of the ways to calculate employee remuneration at an enterprise. It is built on the basis of rules developed or government agencies, or within the organization.
Calculations based on these principles should be included in state regulations, in particular, in the rules on. If industry standards regarding tariff schedules are adopted, they must be followed by everyone without exception. Tariffs can be approved and.
What is she?
The tariff schedule is a set of qualification categories and coefficients that determine wages. This form of payment is designed to take into account the nature of work (), intensity, weather conditions in which employees work, and their professional level.
Grids are formed based on:
- Labor intensity.
- Hazards (normal, difficult, dangerous working conditions).
- Length of time worked at the enterprise or position.
- The industry principle of forming a wage system (in different types industries have their own categories).
The wage scale is based on hourly wages. For some workers or employees, accrual is made based on the volume produced, for example, in various industries. The planned volume is then broken down by the number of hours in a shift or working day. In this way, the employee’s hourly rate is calculated regardless of his type of activity.
The enterprise may assign rates outside the categories or higher salaries.
The tariff schedule contains a certain number of ranges - on average, a 6-bit grid is used. If there is a need, a system with a large number of digits is created, usually due to the complexity of production. The second component of the system is the coefficient. Knowing them, you can calculate how much the employee will receive.
The differences between this system and the grade system are discussed in the following video:
How is it used in organizations?
The basic rules are laid down by labor legislation in Art. 143-145 Labor Code of the Russian Federation. By general rule remuneration is based on tariff and qualification reference books. State regulations are the basis, but other rules may be established unless the law prohibits deviations.
Changes cannot lead to a decrease in the protection of people in the workplace. For example, this applies to the minimum wage.
The payment system is established by order of management. The employer and employees have the right to conclude collective agreement and decide all the nuances of tariffing there.
Basically, private sector enterprises try to adhere to government regulations. The reason is simple: if problems arise, they may try to blame the employer for the fact that the tariff schedule does not comply with the law, in particular, such claims are made by the tax service. In addition, there is a proven practice of applying these standards. This will protect you from many difficulties in relations with regulatory authorities.
Unified tariff schedule for public sector employees
Unlike private enterprises, government agencies and organizations are required to fully comply with government regulations in the field of remuneration.
Features of the tariff payment system in government and municipal structures is the availability of basic salaries. This is a kind of analogue of the minimum wage. Added to the base salary various kinds bonuses that can be removed as punishment. In addition, the more a person works in a government structure, the more bonuses he receives or the accrual coefficient increases (the so-called bonuses for length of service).
If we take into account the changes that took place almost 10 years ago (2007), the uniform tariff schedule has been formally abolished.
In fact it still works industry wage system. Each industry has its own base salaries and coefficients. For example, medical employees are paid based on their base salary.
In fact, the old system continues to operate in a modified state, and the name of the remuneration system has also changed. Formally, the UTS continues to apply to some categories of the federal public service.
Wage regulation system
The government has developed a number of acts regarding the spending of the wage fund. In particular, the rules and grounds for the production of incentive payments. State professional standards are gradually being introduced, on the basis of which the effectiveness of the activities of a particular official or worker in a blue-collar profession is assessed.
Problem new system the fact that management tends to abuse the expenditure of funds not for needs prescribed by law. In addition, a legal gap in wages between managers and ordinary employees remains.
Some experts believe that the 2007 Decree is not final, and there will be further serious steps to change the current rules.
Modern classification
Tariff scales can be classified on several grounds:
- industry;
- in state (municipal) and private enterprises;
- division within the system of government institutions.
For example, separate system payments from medical personnel and employees of military organizations. In particular, doctors are paid according to the categories they receive, taking into account the basic salary and the minimum salary.
Tariffs can be based on:
- on a centralized act (decision of the body state power or the administration of the enterprise);
- on a contractual basis (collective agreement).
In addition, if we strictly take into account changes in legislation, public service The tariff system of remuneration in its previous form is almost never used, although the principle underlying it continues to be used.
Industry agreements are a separate category. Their essence is that employers and representatives of trade unions in one industry reach an agreement on wage rules. The agreement cannot reduce wages below the state minimum. Typically, such principles are applied in industry and key sectors of the economy. There are no restrictions on the conclusion of intersectoral agreements.
