Tariff qualifying net wage. Formation of the basic part of the wage: Tariff mesh or grades
Basically, the enterprises use a six-digit grid, where the first bit corresponds to the simplest work, that is, the lowest earnings, and the sixth is the highest. However, such gradation is not predetermined, there are tariff nets and with a much large number of discharges.
Tariff nets Can be applied not only with respect to working various specialties. For example, in the Russian Federation there is a single tariff grid on the labor card of the employees of the budget sector. In this case, ranks arise that in essence the same. In a single tariff grid of the Russian Federation there are 18 ranks. The discharge rate 18 of the rank in relation to the first is 4.5.
Tariff mesh Determines the rules for remuneration for workers of various qualifications within the group on which this tariff mesh is distributed. At the enterprise, several tariff nets can be applied. For example, the usual and "hot" is so called a wage system for workers with severe production conditions, in this case, in the workshops with an elevated temperature in the workplaces.
Interior coefficients - These are the coefficients that are calculated relative to the previous level to determine the level of wage growth in the growth of qualifications per discharge. Usually a number of interconnected coefficients are close to among themselves.
An example of a tariff mesh
| Discharge | 1 | 2 | 3 | 4 | 5 | 6 |
| Discharge coefficient | 1,0 | 1,1 | 1,35 | 1,5 | 1,7 | 2,0 |
| Interior coefficient | - | 1,1 | 1,23 | 1,11 | 1,13 | 1,18 |
As can be seen from the example, the difference in wages between the first and sixth discharge according to the discharge coefficients varies twice.
Please note that the third and sixth discharge on the grid of interior coefficients "knocked out" from the series. Often it is caused by purely local reasons. For example, most workers in this enterprise have the third category, and the work of the sixth discharge is missing.
Tariff system of remuneration in terms of kzot
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Statty 96. Tariff System Paying Pratsy Basis of organіzazії payment Prazі є Tariff System Paying Pratsi, Yaku includes tariffs of the tariffs, tariffs rates, Shemey Poshivih Skladіv І Tariff-Kvalipіkatsіinі Specifications (Dovidniki). | Article 96. Tariff system wages The basis for organizing remuneration is the tariff system of remuneration, which includes tariff nets, tariff rates, schemes of job salaries and tariff-qualification characteristics (reference books). |
Advantages and disadvantages of the tariff mesh
The main advantage when applying the tariff mesh is the compliance of the employee's qualifications and the remuneration obtained. The wage ratio is expressed by clear rules, it is clear to employees of the enterprise, and, therefore, does not cause issues and the principle of material remuneration itself.
The advantage described at the same time is the most important disadvantage. This is due, first of all, with domestic mentality. The tariff mesh suggests that employees work with the same voltage and perform similar work. However, in the practice of applying this wage, the author of these lines has repeatedly observed that it actually arises "equalization" when the qualification of the brigadier, the Master of the shift and the head of the workshop as a manager (that is, the manager, and not in the meaning of the word, which is usually used) leaves much to be desired. As a result, employees with a "lubricated" type of motivation quickly understand that, according to labor law, labor payment in a certain amount is still "relies". The intensity of their labor is sharply reduced, which, in turn, demotivates their colleagues with other types of internal motivation. In this regard, in enterprises along with the tariff net apply various systems Stimulation in the form of premium payments for various actions.
In fact, the tariff mesh, on the one hand, predetermines the highest possible labor payment, on the other hand, labor legislation limits the minimum level - 2/3 of wages at a simple employee is guaranteed. In addition, such a payment system w.reads the amount of labor, but does not take into account its quality. This means that two employees of the same discharge must receive the same salary after a certain time, if they have the same discharge on the current tariff grid. As a rule, qualifying discharge determines labor skills and qualifications. But the presence of labor skills and qualifications does not guarantee the proper quality of labor. Therefore, to differentiate the efforts of workers, assessing the quality of their labor, in addition to tariff nets and qualifying discharges, enterprises apply complex surge systems and promotions.
This situation does not only complicate the wage system in the enterprise, but also knowingly leads to the fact that the hourly tariff rate on tariff nets is obviously supported at the most possible low level. True, there is another reason.
Periodically, there is a legislative increase in the minimum level of remuneration. There is nothing wrong with that, but for an enterprise that is inappropriately "trusted" tariff nets, the situation may result in a serious increase in the cost of products and financial problems. This happens according to the following algorithm - the minimum level of wages is translated into the minimum cost of the working hour. As a rule, an enterprise on which there is a trade union also has a "intersectoral agreement", which is used to the figure 1.2. The resulting digit is compared with the hourly tariff rate of the first discharge. If a new level wages above, then the hourly tariff rate must be increased. What is bad? All simple - tariff coefficients come into effect! As a result, the wage foundation as a whole is growing for serious amounts.
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New edition of Art. 143 TK RF.
Tariff systems of remuneration - wage systems based on the tariff system of differentiation of wages of workers of various categories.
The tariff system of differentiation of wages of workers of various categories includes: tariff rates, salaries (official salaries), tariff mesh and tariff coefficients.
Tariff mesh is a set of tariff sections of work (professions, posts), determined depending on the complexity of the work and requirements for the qualifications of employees using tariff coefficients.
Tariff discharge - a value that reflects the complexity of labor and the level of employee qualifications.
Qualification discharge - a value reflecting the level of professional training of an employee.
Tariffication of works - assigning types of labor to tariff discharges or qualifying categories depending on the complexity of labor.
The complexity of the work performed is determined on the basis of their tariffing.
Tariffication of work and assignment of tariff discharges to employees are manufactured taking into account the single tariff-qualification reference book of works and professions of workers, the unified qualification reference book of managers, specialists and employees or taking into account professional standards. These reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation.
Tariff wage systems are established by collective agreements, agreements, local regulatory acts in accordance with labor law and other regulatory legal actscontaining labor law norms. Tariff wage systems are established taking into account the uniform tariff-qualification reference book of works and professions of workers, a single qualifying reference book of managers, specialists and employees or professional standards, as well as taking into account state guarantees for wages.
Commentary on Article 143 TK RF
As we have talked above, the remuneration for work by the employee is established depending on its qualifications, complexity, quantity, quality and conditions of work performed. The differentiation of wages for these indicators is ensured, as a rule, based on a tariff system of wage.
According to Article 143 of the Labor Code of the Russian Federation, the tariff payment system includes:
Tariff rates;
Salaries (Official salaries);
Tariff net;
Tariff coefficients.
The main element of the tariff system of remuneration is the tariff rates. The tariff rate is a fixed wage of the employee for the performance of a certain difficulty (qualification) per unit of time without taking into account compensation, stimulating and social benefits.
The tariff rate of the 1st category, determines the minimum payment of unskilled labor per unit time. The tariff mesh is a combination of tariff sections of work (professions, posts), determined depending on the complexity of the work and requirements for the qualifications of workers using tariff coefficients.
At the same time, the tariff category is the magnitude reflecting the complexity of labor and the level of employee qualification level, and the qualification discharge - the value reflecting the level of professional training of the employee.
The tariff coefficient establishes the ratio of the tariff rate of this discharge to the first discharge tariff rate. In other words, the tariff coefficient shows how many times the tariff rate of this discharge is greater than the tariff rate of the first discharge. With the help of the first discharge tariff rate and the corresponding tariff coefficients, the size of the tariff rates of other discharges are determined. For example, if the tariff rate of the first discharge is 1100 rubles (today it is the minimum wage), then, knowing the tariff coefficient, say, the tenth discharge (let's say - 2.047), it is easy to calculate the tariff rate of the tenth discharge, multiplying the tariff rate of the first discharge On the corresponding tariff coefficient - 2251.7 rubles.
Thus, the tariff mesh is a scale determining the relationship in paying for work in the performance of various qualifications. Modern labor legislation focuses on the contractual and local regulation of remuneration. View, wage system Sizes of tariff rates, salaries, premiums, other incentive payments of the Organization are determined independently in collective agreements and local acts. In various organizations, various tariff nets can be installed, characterized by the number of discharges and the degree of increasing the tariff coefficients. At the same time, the payment of labor in the budget sector is established in a centralized manner - on the basis of the so-called single tariff grid (ETS).
The tariff system of remuneration of employees of the budget sector is based on a single tariff range approved by the Decree of the Government of the Russian Federation of October 14, 1992 N 785 "On differentiation in the wage levels of employees of the budget sphere based on a single tariff net." A single tariff mesh (ETS) is a single scale of payroll utility workers and employees. It covers all groups of employees of institutions, organizations and enterprises that are on budget financing (with the exception of representative and executive bodies). It contains 18 discharges. Previously, the ratio of tariff discharges of this tariff mesh was set 1: 10.07, i.e. Remuneration on the highest XVIII category exceeded labor payment on the first (lower) discharge 10.07 times. However, from December 1, 2001, the ratio between tariff rates (salary) of the first and eighteenth discharges of a single tariff net for the remuneration of employees of the budget organizations was established in the amount of 1 to 4.5.
The size of the tariff rate I of the discharge is established by the Government of the Russian Federation and cannot be lower than the minimum wage. With increasing the minimum wage (minimum wage), the Government of the Russian Federation issues the relevant decision to increase tariff bets.
Each mesh category corresponds to a tariff coefficient, which shows how many times the tariff rates of workers of the second and subsequent discharges are higher than the operating rate of the first discharge. These coefficients are increasing with an increase in the tariff discharge (from 1 to 4.5). Currently, tariff coefficients for calculating remuneration of employees of federal state institutions were established by Decree of the Government of the Russian Federation of April 29, 2006 N 256 "On the amount of the tariff rate (salary) of the first discharge and the interior tariff coefficients of a single tariff net for the remuneration of workers of federal state institutions ".
The discharge of wages is reflected in the complexity of the work performed. The dependence of wages from working conditions is provided by various kinds of additional charges and compensation (for working with severe or harmful working conditions in heavy climatic conditions, at night, etc.).
Tariffication different work, professions, specialties, depending on their complexity, is carried out on the basis of tariff-qualification directories. The tariff-qualification directory establishes the requirements that the employee must comply with, i.e. What knowledge, skills and skills it should have to fulfill a particular work depending on its complexity. Currently, there is a single tariff-qualifying reference book of works and workers' professions (ETS), the procedure for approving which is indicated in the Decree of the Government of the Russian Federation of October 31, 2002 N 787.
ETS establishes the tariff qualification characteristics of the working professions in the form of a characteristic of work (which includes this work) and the necessary knowledge of the employee ("should know").
The qualification directory of managers, specialists and other employees was approved by Decree of the Ministry of Labor of Russia dated August 21, 1998 N 37. This qualification guide contains three sections: "Official duties", "should know" and "qualification requirements". The "Official Responsibilities" section lists the labor functions that a person occupying this position. The "should know" includes the requirements for knowledge necessary for the employee to fulfill their official duties. The "Qualification Requirements" section provides for the minimum level of overall and special preparation necessary to perform this work (level and profile of education, work experience).
Tariffing workers are produced in eight discharges (with i via viii). However, according to the above-mentioned decree of the Government of the Russian Federation "On differentiation in the wage levels of the wage employees on the basis of a single tariff net" dated October 14, 1992, N 785 Heads of institutions, organizations and enterprises that are in budget financing are granted the right to set monthly rates and salaries Some employees on high qualifying discharges. Thus, highly qualified workers engaged in important and responsible works in accordance with the lists approved by ministries and departments of the Russian Federation, monthly rates and salaries may be established on the basis of the IX and X of the discharge, and on particularly important and especially responsible work on the list approved by the Ministry The labor of the Russian Federation (now - the Ministry of Health and Social Development of the Russian Federation), based on the XI and XII discharges of the Unified Tariff Mesh.
With the growth of the qualifications (discharge) of the employee, its tariff rate increases. The appropriation of discharges to employees of the budget sector is carried out according to the results of certification. The certification of the budget workers is carried out in accordance with the main provisions on the procedure for certification of employees of institutions, organizations and enterprises that are on budget financing, approved by the Resolution of the Ministry of Labor of Russia and the Ministry of Justice of Russia of October 23, 1992 NN 27, 8/196. In accordance with these basic provisions for each employee to be certified, no later than two weeks before it began its direct supervisor prepared a view containing a comprehensive assessment: compliance with the professional training of employee by qualifying requirements for his position and the discharge of his labor payment; his professional competence; Relationships to work and performance of official duties; indicators; Indicators of the results of work over the past period. The certificate employee must be in advance, at least two weeks before the certification, acquainted with the materials presented. The Certification Commission includes the chairman (as a rule, deputy head of the institution, organization, enterprise), secretary and members of the Commission. The attestation commission includes heads of departments, highly qualified specialists, representatives of trade union organizations. The Attestation Commission considers the presentation, hears the certified and head of the unit in which it works. Heads of institutions, organizations, enterprises undergo certification in commissions organized by higher subordination bodies. Evaluation of the activities of the employee and the recommendations of the Commission are made by open voting by a majority vote. The head of the Organization, taking into account the recommendations of the Attestation Commission within a month, decides on the establishment of employees of the relevant wages. The results of the certification after their approval by the head are entered into the employee's labor book indicating the discharge of payment by ETC.
Tariff wage systems are established by collective agreements, agreements, local regulatory acts in accordance with labor law and other regulatory legal acts containing labor law norms. Tariff wage systems are established taking into account the single tariff-qualification reference book of works and professions of workers, the unified qualifying reference book of managers, specialists and employees, as well as taking into account state guarantees for labor payments.
Another comment to Art. 143 Labor Code of the Russian Federation
1. In Art. 143 of the Labor Code of the Russian Federation was given a legal definition of the concept of "tariff system of remuneration" and its elements that was previously enshrined in Art. 129 TC, the procedure for the work of work and assignment of tariff devices to employees, as well as the procedure for establishing the tariff system by the employer, is fixed.
The tariff system of remuneration is a set of assigned to regulatory and legal acts, collective agreements and conventions of rules designed to reflect the content, complexity and working conditions, the qualifications of the employee, the peculiarities of production and its natural climatic medium. It allows the differentiation of the amount of remuneration depending on its quantity and quality, qualifications of the employee and the complexity of the work performed, i.e. Implement the requirements of Art. 132 TK RF.
2. In accordance with Art. 143 of the Labor Code of the Russian Federation in the structure of the tariff system includes tariff rates (salaries, job salaries), tariff mesh, tariff coefficients. For practical application The tariff system also requires tariff-qualification directories.
The tariff rate is a fixed wage of the employee for fulfilling the labor standards (labor duties) of a certain complexity (qualifications) per unit of time. Depending on the elected time unit, the watch, day and monthly tariff rates differ. The tariff rate is established depending on the complexity, intensity, working conditions, as well as its economic and social significance. The main settlement value is the tariff rate of the first discharge, which determines the minimum payment of the most simple work. The monthly tariff rate of the first discharge cannot be lower than the state established by the state minimum wage.
Salary is a fixed amount of monthly wage, which is established by managers, specialists and employees, as well as those workers whose work is not amenable to normalization. The size of the monthly salary cannot be less than the minimum wage size.
To determine the size of the tariff rate of the second and subsequent discharges, a tariff mesh is applied. It establishes the pay ratio depending on the complexity of the work and the qualifications of employees. The parameters of the tariff mesh are: the number of tariff sections, tariff coefficients, a tariff range range. The first digit corresponds to the most simple work, the last one is the most difficult.
The most common in the number of discharge is a 6-bit tariff mesh. In more complex industries, 7-bit (oil and gas production, rolling and pipe production of ferrous metallurgy, railway transport, etc.) and 8-bit (plumbing, plumbing and assembly and welding work, domain and steelmaking, shipbuilding and ship repair, etc.) Grid.
3. Tariffication of work is the assignment of labor types to tariff discharges or qualifying categories, depending on the complexity of labor.
The assignment of tariff separation workers is made in order to assess the qualifications of the employee and the complexity of the work performed, and qualifying discharges - in order to assess the level of professional training of an employee.
Tariffication of work and the assignment of tariff devagments to employees is carried out on the basis of tariff qualification directories. Tariff-qualifying directories include tariff-qualification directories of works and workers' professions and a single qualifying reference book of managers, specialists and employees. The order of approval of reference books was established by the Decree of the Government of the Russian Federation of October 31, 2002 N 787 (as amended on December 20, 2003) "On the procedure for approving a single tariff-qualification reference book of works and professions of workers, a single qualifying reference book of managers, specialists and employees" , and the procedure for applying reference books - Decree of the Ministry of Labor and Social Development of the Russian Federation of February 9, 2004 N 9 (BNA. 2004. N 14).
The unified tariff qualification reference book of works and workers' professions consists of tariff qualification characteristics containing the characteristics of the main types of work on the professions of workers depending on their complexity and the corresponding tariff sections, as well as the requirements for professional knowledge and skills of workers; The unified qualification directory of managers, specialists and employees consists of the qualification characteristics of managers, specialists and employees containing job responsibilities and requirements for the level of knowledge and qualifications of managers, specialists and employees.
Until recently, tariff qualification directories approved in installed mannerwere mandatory. Currently, they are advisory.
The Unified Tariff-Qualification Directory of Works and Professions of Workers Applied by the Resolution of the USSR State Protection District and the Central Administrative District of the USSRC in 1983 in accordance with the Resolution of the Ministry of Summary of Russia dated May 12, 1992 N 15a (BMT RF. 1992. N 7 - 8) This directory applies to all organizations located in the Russian Federation, and the necessary changes and additions to it contributes to the Ministry of Labor and Social Development of the Russian Federation.
The qualification directory of managers, specialists and other employees approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation on August 21, 1998 N 37. It contains two sections: general-industry qualification characteristics of posts employed at enterprises, institutions and organizations (positions of managers, specialists and Other employees), and qualifying characteristics of workers employed in research institutions, design, technological, design and survey organizations (positions of leading, scientific and engineering and technical workers, common for research institutions, design, technological, design and survey organizations ; positions of governing and engineering and technical workers of design, technological, design and survey organizations; posts of employees of editorial and publishing units). Each qualification characteristic contains three sections: "Official duties", "should know", "qualification requirements".
4. The basic principle of tariff regulation of remuneration is that the development of all wage conditions, including the definition of tariff rates and official salaries and their differentiation on discharge, professional qualification groups and posts are carried out at the local level. The tariff system of remuneration is introduced into the organization (with the exception of budget funded) on the basis of a collective agreement, agreements whose action applies to this organization, as well as local regulatory acts. At the same time, state guarantees on labor payments must be observed (see Art. 130 of the Labor Code of the Russian Federation and the comment on it).
5. In connection with the adoption of the Federal Law of April 20, 2007 N 54-FZ "On Amendments to the Federal Law" On the Minimum Wage "and other legislative acts of the Russian Federation" is not allowed to reduce tariff rates, salaries (official salaries) , wage rates, as well as compensatory payments (surcharges and compensation surcharges, including work in conditions deviating from normal, work in special climatic conditions and in territories undergoing radioactive pollution and other compensation payments) established before The day of his entry into force (the law enters into force on September 1, 2007).
- Up
Often, the enterprises use a tariff system of remuneration. It can be both government agencies and private companies. But the nuances in the application of this system will differ significantly for them.
What is a tariff mesh and where is it used?
One way to calculate the size of wages is the use of the tariff system. It leads to the rules that are developed by government agencies or specialists within the enterprise. But in the latter case, they must meet state regulations, as well as the rules on the minimum wage of employees in the enterprise.
Each organization solves independently, which wage system is used in it. The TK RF for 2016-2017 consolidated the norms on which the tariff system should be implemented. In the organization, on this occasion, marks should be made in the collective agreement or in the Regulations on the payment of labor. In these local regulations, all the rules and principles of using the tariff system should be spelled out. The management of the enterprise should also prepare a tariff net, which will accrue a salary to employees.
The tariff mesh is to some extent tied to tariff discharges. Since all positions that exist in the enterprise can be attributed to a certain category, and each discharge has its own tariff for labor payment. Most often, the first discharge is obtained by those workers who have the lowest qualifications and so on. If the employee increases the complexity of executable works, then its tariff rank increases.
From this floats that for a more complex and responsible work there are higher wages. In order not to use for each individual group of posts, the tariff coefficients apply. They enable salary for the 1st category right away to the level of the second or third digits.
This is how the tariff mesh is forming, where each category is assigned a certain coefficient. The use of the tariff system in enterprises is far from uncommon, but the tariff mesh on each of them can differ significantly. Private companies often independently develop their tariff nets, taking into account the specifics of the work. It may differ here not only the amount of the salary, but even the number of tariff discharges, because it is developed by the personnel.
Budget enterprises cannot afford to themselves, because there are state norms on them, and all the control of the work process occurs by government agencies. Therefore, in state-owned enterprises, a single tariff scale is applied, which was approved by higher authorities.
Until the end of 2008, a single tariff mesh was operated on the territory of the Russian Federation. It is based on the data set out in it, there have been salary for state employees.
But since 2016, significant changes have occurred in the tariff system of remuneration, which changed the salaries of state employees. Now instead of concept, the tariff category uses "qualified levels" or "qualified groups". Also introduced into the system stimulating and compensatory payments.
The size of the salary itself and the bet on it now establishes the head of the organization or enterprise itself. For this, it must take into account the features of the work, its complexity, the possibility of the employee and the level of its qualifications. There is a certain relationship between wages Employees and the salary that receives a manager. The higher the average salary of workers, the more money will be counted for the work of the head. This should allow evenly distributing the company's salary fund with all employees, and not to make advantage towards the leadership.
For private companies there is no compulsory tariff mesh. They can also use the tariff payment system, but the tariff grid can be independently. They are also not required to adhere to the rules of tariffs established by the Government. Also, the employees of such a company can independently decide how much they will have tariff discharges. This allows managers to actually evaluate the specifics of the work of employees, to put forward the requirements for their work.
Discharges to the tariff grid
The tariff rate for 1 discharge every year is installed at the government level and cannot be lower than the minimum wage. If the latter was raised at some point, the Government decides to increase the tariff rate on this category.
Each of the discharges have its own tariff coefficient, which shows how many times the salaries of the second and other discharges are greater than that of the first. You can observe an increase in this coefficient from 1 to 4.5 together with an increase in the number of tariff discharge.
Tariff discharges show how difficult the work of a particular employee is. These data can be taken from tariff-qualification directories, in which the requirements for the employee, its skills, titles or skills are prescribed. Also wages are very dependent on working conditions. Their difficulty is compensated of different kind Dop payments or compensation.
Workers professions are charged in eight digits (from 1 to 8). But this does not mean that qualified workers cannot receive more than one minimum that establishes the eighth bit. The government allows managers of enterprises to increase such employees to work up to 10 or 11 discharge of a single tariff grid (ETS). And if the profession is considered very important (for example, work in medical institution), it is possible to raise a bet and up to 11-12 discharges.
If over the years, the qualification of the employee has grown significantly, then its tariff rate should grow. Employees of the state sphere increase their qualifications through certification. For this procedure, the norms of the main provision on the procedure for conducting certification are used. This document is used only for budgetary organizations or enterprises and optional for private companies.
Total tariff sections There are 18. The last, highest, discharge is obtained by highly qualified employees, often the head of enterprises.
Desks in the tariff grid are divided in accordance with the industries in which employees work. For example:
- education;
- forestry;
- agriculture;
- health care, etc.
- industries are also divided into the types of professions and so on.
A new category assignment algorithm
The law on the certification of the budget workers provides writing characteristics to an employee. Such a document should prepare the direct leadership of the employee no later than two weeks before the certification itself. Such an assessment should include such data:
- compliance of the employee of the position;
- compliance of the employee of the discharge of labor;
- competence;
- attitude to work performed;
- labor performance;
- indicators of work outcomes over the past reporting period.
The employee must be familiar with this document no later than a couple of weeks before the certification.
Attestation commission includes:
- leader of the enterprise;
- head of the unit;
- specialists with high qualifications;
- representatives of the trade union.
Members of the Attestation Commission must hear the certified employee and the head of that unit in which it works.
If the certificate is the head of the organization or enterprise, its certification occurs in commissions, which consist of representatives of higher authorities. Evaluation of the employee's work occurs through an open vote. The decision is made by a majority vote. In accordance with this decision, the head of the organization receives a month to translate the employee to the appropriate discharge of remuneration. All the results of the certification are made to the employee's labor record, where the tariff rank is indicated on a single tariff grid.
Such wage systems such as tariff should be made to a collective feasibility supply, or other agreements in which the norms of labor legislation are contained.
In contact with
Investment - Construction sphere
Tariffs Payment corpse B. Construction
1. Tariff regulation of remuneration in construction
The main task of tariff valuation of remuneration is the establishment of optimal proportions between labor measure and consumption measure. The tariff rationing is served by a tariff system, which is a set of rules and standards that ensure planning the wage fund in the estimates and differentiation of wages of workers in contracting organizations, depending on the quality and working conditions. Accounting for the amount of labor is to reflect the duration of labor in time in the wage, as well as the intensity and tension of labor per unit of time. The amount of labor is taken into account by technical rationing, which assumes the application of time standards, the rules of development, service standards, on the level of execution of which, i.e. The degree of labor intensity depends on the amount of payment. Accounting for labor quality reflects its complexity and qualifications of the employee, the conditions in which the work process is carried out, including the severity and harm to health. Accounting for labor quality, or qualitative differences in labor, has its ultimate goal to ensure equal payment for equal labor, regardless of the specificity of the content of specific types of labor. This goal is achieved with a tariff system as a wage control tool at the production and other levels of personnel management. One of the fundamental principles of the organization of remuneration is its differentiation, i.e. Establishment of the necessary differences in wages of workers defined by taking into account the number and quality of labor, efficiency and work results. The tariff system provides differentiated remuneration of workers, depending on the following criteria: the complexity of the work performed; working conditions; labor intensity; responsibility and significance of the work performed; Natural and climatic conditions for performing work. The tariff system is a set of regulatory documents by which payment regulation is carried out different areas : by categories of workers (workers, employees, managers, specialists, technical performers); on professional and qualifying groups; by industry, sub-sectors, production and activities; on the levels of complexity and working conditions; According to the territorial areas of the country. The tariff system includes the main elements with the help of which tariff terms of remuneration of employees of enterprises and organizations are formed: tariff nets; tariff rates (wage rates); tariff qualification directories; Official salaries; Qualification directory of employee positions; as well as the coefficients of district regulation of wages of employees of budget industries. The tariff mesh is a scale consisting of a certain number of tariff categories corresponding to the 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 given to the lowest category or to the average level. The tariff rate is the specific wage of the worker, which is reluced by him for the implementation of established production tasks in the works corresponding to its qualifications. In construction, uniform hour tariff rates were established for workers partners and volunteers. A single tariff-qualifying reference book of works and working professions (ETKS) is a systematic list of works and professions of workers, intended for labor billing, including the work of work and the billing of workers. Tariffication of work determines the compliance of the work of the professions and qualifications of workers and attribute it to the relevant payment group, depending on its complexity, nature, working conditions and features of this production in which it flows. Tarispensing workers is the assignment of each specialty of a certain tariff (qualification) discharge that meets their qualifications. The system of wage differentiation in enterprises includes various types of surcharges and allowances, including compensating additional labor costs of workers in conditions deviating from normal, as well as taking into account the increased intensity of labor, surcharges for work at night, on weekends and holidays, allowances, allowance, associated with the special nature of the work performed, for the length of service (continuous work experience), allowed to persons who have scientific degrees, titles, special merits, etc. The tariff part of the employee salary today is 60-70% of the nominal (accrued) wages. When determining the remaining amount of wages at enterprises (premium, compensation and other payments), tariffalization methods are applied in a small amount and are calculated on other grounds. The view, wage systems, the sizes of tariff rates, salaries, premiums, other incentive payments, as well as the ratio in their size between certain categories of personnel of specific enterprises (contract construction organizations), the state is not regulated, are determined by them on their own and recorded in collective agreements. The system of tariff rationing in construction combines all levels of labor management in construction: definition of contractual (estimated) amount of funds for labor payment on the object (construction project); - Formation of employee remuneration fund construction organization on the annual program of contracting work (for a planned period); - Differentiation and organization of wages in a contracting organization for employees (specialties and qualifications), in periods and objects. Primary planning Wages are carried out in estimated calculations on construction sites on the basis of estimated tariffs and total labor costs of the project:3P cm \u003d T cm × 3 slave
Where: 3P cm - Wages of workers in the estimated value of the construction of an object, rubles; T cm - the average (estimated) tariff rate of remuneration of workers in the estimated calculation on a specific object, rub. / Ch.-Hour; 3 Slave - labor costs workers on an estimate calculation, Ch.-Hour. Currently, labor costs are determined in a generalized form, without division in the specialties and qualifications of workers, the purpose of estimating planning the cost of construction is the formation of a full wage fund for the construction project, and the tariff rationing in production conditions provides differentiation of workers' wages in contracting organizations. The principles of continuous planning and compliance of management functions in construction lift these tasks into a single system through tariff rates of remuneration of workers' workers. The rule of unity of control functions provides that the actual costs assigned to labor should be equal to (or are close) to the planned amounts of funds for these purposes. The administrative and command provisions of the tariff ignorance are preserved by the Gosstroke of the Russian Federation in the methodological provisions to determine the amount of funds for labor payment (MDS 83-1.99). The estimated system recommended by the estimated system is based on the binding of estimated wage rates to the level of the subsistence minimum (the level of poverty) and to one for all construction workflows of 1986 (Resolution No. 115 of the Central Committee of the CPSU, see the USSR, the WCSPS of September 17, 1996 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 remains unchanged, the range of tariff mesh, tariff coefficients and a discharge classification have been preserved. This provision not only does not meet the tasks of market pricing, but its use in practice has led to serious negative consequences In the development of the construction complex of the country, the main of which are significant deviations planned in the estimates and actual wages of workers in real construction. As a result of the introduction of administrative recommendations in the construction complex, part of the wages went into the shadow, semi-criminal region of the economy, lost confidence in the estimated calculations and the corruption pressure in the industry increased. Problems of tariff rationing should be considered in a single wage system But separately on two levels: wage differentiation in the enterprise and estimated planning of the wage fund in contractual construction agreements. In enterprises, tariff systems are established in the organization itself based on their own interests, motivation and opportunities. At the same time, general scientific and methodological principles and rules for building tariff grids, as well as general-industry and federal conditions and restrictions on the classification of works and work specialties are used. In the estimated rationing, tariff rates of wages are determined by the Parties to the Parties, and the methods for determining the contractual level of rates should take into account both the possibilities of the customer and the needs of the contractor, i.e. Modern method of monitoring the regional labor market should be used.
2. Tariff nets of remuneration of construction workers
The tariff rationing allocates the following factors of influence (in order of priorities) when building a tariff system of remuneration: average wage level in the system (absolute value); structure of the range of tariff rates of industry workers; ranking rates on the professional composition of workers; Differentiation of rates of each specialty for qualifying discharges. The diagram 1 shows the main characteristics of the tariff system: the average level and range of tariff rates; Wage ratio by specialties and discharges. All indicators are linked to general System Tariff regulation of remuneration in the construction used both for wage planning purposes in the estimated cost and for the distribution of labor costs by contractors in a contracting organization. Differentiation of wages at enterprises is performed in order installed in the directory (ETKS) - first, workers are divided into specialties and professions, and then, within each specialty - on qualifying discharges. The tariff wage system at the enterprises of the construction industry includes a vertical tariff net that organizes the differentiation of remuneration on working specialties, and a horizontal tariff net, which refines the level of remuneration of qualifying discharge professionals. In market conditions, construction is defined as a civil law activity, where the only legitimate and legitimate grounds for determining the cost of future construction are the situation agreed by the parties and the rules enshrined in the contract. In the system of market relations, the agreement between the customer and the contractor on the magnitude of the average wage for a particular project (contractual tariff rates) are a necessary and sufficient condition for solving the main estimated (planned) and production problems of workers' remuneration and employees in the construction of this facility.Chart 1.
Factors of influence and priorities of the tariff system of remuneration
The main factor of influence on the level of wages is the average level of the tariff system. By the value of the absolute value of the average tariff rate (or average wages), on the one hand, it is possible to determine the estimate amount of remuneration of workers on the project, on the other hand, the calculated characteristics (tariff coefficients) allow you to obtain unambiguous values \u200b\u200bof planned wages for workers of any specialty and Qualification discharge within the established tariff system. The form and structure of the tariff system range has the following on the impact on the level of wages of any employee in construction. The most important parameter of this level of influence is to determine the ratio between the middle level of tariffs and border indicators - the minimum and maximum wage. The gradation of wages for working specialties, professions and positions, in today's conditions, is the main parameter of the tariff system of remuneration at the most common market influence. Estimate the work of workers of different specialties is possible only on the basis of the comparison of the need and usefulness of their labor in the labor market. This circumstance predetermines the obligatory conduct of a full-fledged market monitoring of wages by employees professions. The smallest impact on the level of wages in the tariff system provides differentiation of remuneration on qualifying discharges. The possibilities of the discharge mesh in changing the wage level are insignificant, is within the cost of labor in one specialty and practically do not affect the amount of wages on the construction object as a whole. However, currently discharging tariff rates are the main category in determining both the wage in the estimated calculations of the cost of construction and in the organization of wages in contract activities. The traditional model of the tariff system, operating to the present, establishes a united workers for all professions in the construction of a discharge wage grid with a range of 1.8 (the ratio of maximum and minimum rates). This range in payment of labor determines the egalitarian model of the income differentiation of the population, which will be applied in the administrative and command system of public administration, and leads to the "equalization" in wages, without stimulating the development of the country's economy. Moderate (market) model involves a range of income of the population in size (6-8): 1, which can be considered as a guideline in determining the range of a modern tariff system of remuneration in construction. The planned economy has established uniforms for all sectors. national economy Tariff nets of remuneration. The tariff system of remuneration, indicated in the decision of the Central Committee of the CPSU, see the USSR, the Central Bank of Ukraine dated September 17, 86 No. 1115, is currently unchanged. In the estimated rates of the Gosstroke of the Russian Federation Fer-2001 and Ter-2001, the tariffs for the remuneration of construction workers were adopted according to this resolution, in which the range of wage differentiation coefficients is 1.8. Today in the country apply tariff nets with large quantity discharges, for example, 18-bit unified tariff qualification grid for budgetary organizations. Such tariff nets are combined into the overall system wages of workers, employees, specialists and managers. Such a system is suitable for centralized distribution and wage management, but not allowed and is not possible in a civil-law market relations, for contracting activities in construction, although Gosstroy RF in MDCs 83-1.99 persistently recommended an 18-bit mesh for construction. The idea of \u200b\u200bthe unification of wage tariffs for the budget sector and for civilian legal relations at the enterprises of free entrepreneurship in the country as a whole is not Nova and returns the construction complex to the administrative and command management system, does not correspond to the market economy and directly contradicts the Constitution, Civil and Labor Law. The optimal number of discharges in the tariff grid, proven in practice in today's conditions and provided by the regulatory infrastructure, is 6-8 digits traditionally adopted in construction. When developing brand conditions of remuneration of the enterprise, it is entitled to maintain previously developed and existing interior ratios of tariff rates in a 6-bit tariff grid (Table 1) or take any other tariff terms of wages.
Table 1
Tariff discharge meshes of estimated-regulatory bases in construction
|
Indicators of regulatory bases |
Qualification discharges |
Tariff rates (rubles / ch.-Hour) |
Tariff coefficients |
Tariff rates (rubles / ch.-Hour) |
Tariff coefficients |
Tariff rates (rubles / ch.-Hour) |
Tariff coefficients |
Chart 2.
Types of tariff grids with coefficients depending on the main parameters of the system
The most simple and understandable in the design and use of tariff meshes of the type and for which we give a complete scheme and formula for calculating parameters are simpler. Type 2 - linear dependence of changes in tariff coefficients. Uniform and continuous growth of absolute values \u200b\u200bof tariff coefficients. The value of tariff coefficients on discharges (to ρ) is calculated by the formulas:
To ρ \u003d 1 + a × (p-1), a \u003d p max | p min -1,
Where: to ρ is a tariff coefficient for discharge (P) in the tariff grid; P is the number of the current discharge in the tariff grid; R min - minimum discharge number (1); R Max is the maximum discharge number in the designed tariff grid. Type 4 - Exponential dependence of the change in tariff coefficients. Uniform relative increase in the values \u200b\u200bof coefficients. The costs of the skill of qualifications for each subsequent tariff category are calculated on the principle of complex interest (indicative function). The tariff coefficient for each discharge (P) in the tariff grid is calculated by the formulas:
The tariff coefficients calculated in this way, for the received range - 1.8 in the 6-bit mesh, correspond to the coefficients adopted in the estimate-regulatory framework 1984: 
To 6 \u003d 1,125 5 \u003d 1.8; To 5 \u003d 1.6; To 4 \u003d 1.424; K 3 \u003d 1.266; To 2 \u003d 1,125; K 1 \u003d 1.00 For the practical application of tariff nets of wage differentiation at enterprises, an important indicator is the concept of average discharge and an average tariff rate. In a diagram 2 for the middle of the range in the variant, the qualification level corresponds to the third tariff category, in the option of the tariff mesh - the fourth discharge, and in the tariff grid of the middle of the range of coefficients corresponds to the middle of the tariff mesh (discharge \u003d 3.5). Thus, when comparing various tariff systems and in the formation of tariff grids for wage planning purposes (estimated tariff grids, it is necessary to navigate the middle of the range, and not on the average tariff rate, as is mistakenly done. The middle of the range and the average tariff rate (average category) coincide only in grids with linear dependence. In production tariff nets there can be no discharges with fractional indicators. This is contrary to the concept of division into categories and discrete change and measure the level of personnel qualifications. In practical work, medium-sized tariff rates of wages are often used, which can be obtained from tariff coefficients of designed tariff nets with leading coefficients. The actuation ratio is accepted for the average value of the range, and the above tariff mesh for average payroll rates is calculated by dividing the tariff coefficients on the coefficient of cast, calculated as the ratio of the tariff rate of the average tariff level construction work on tariff rates of each discharge.
3. Wage tariff rates workers
The tariff rates of workers are the absolute amount of remuneration of various groups and categories of workers per unit of time for the implementation of labor standards (labor duties). Tariff rates can be used in the meters: month, shift, hour. The ratio between these indicators should be taken on calendar data for the current year or on average data award recent years In the amount: 1 month \u003d 21.6 shift \u003d 167 hour (for the 40-hour working week). The salary size of the workers determines exactly the tariff rate (in working voltages - in determining the amount of payment for the spent time, in workingout partners - when determining piece-rates). The wage ratio of workers of various specialties (at the minimum or middle rate) is established only at the enterprise itself. The procedure for the formation of tariff rates of remuneration in the specialties and qualifications is mandatoryly enshrined in the collective agreement. Tariff rates of wage are established for all categories of the tariff system adopted in the organization: in the specialties - in the professional tariff grid and on qualifications - in the discharge tariff grid. The formation of tariff rates of wages in specialties, professions and positions (vertical tariff ignorance) is the main element of differentiation of workers' remuneration in construction. The tariff coefficients of the vertical mesh of remuneration - by profession, are calculated as the ratio of average wages at the enterprise and average rates adopted for the working relevant specialties. Table 2 provides an option of a system of tariff coefficients and appropriate wage rates for certain specialties of construction workers. The tariff grid by the workers' professions was developed on public data jobs in St. Petersburg for 2006.table 2
Table of branded tariff coefficients and rates in the specialties of construction workers
|
Name of workers specialties |
Tariff coefficients |
Wage, |
Construction workers - only average | including: | ArmTurger | Asphalt concrete | Concrete | Waterproofer | Hourftic | Loader | Painter | Installer on the installation of steel and reinforced concrete structures | Deputy Universal | Plasterer | Electro and gas welder | Electrical installation |
Table 3.
Tariff rates of remuneration on the discharge grid of the REST-regulatory framework of the GESN-2001
|
Indicators of the discharge system of remuneration |
Qualification discharges |
Tariff coefficients (to the 1st category) | Tariff coefficients (to the middle, 4th category) | Tariff rates (rub / ch.-Hour.) | Tariff rates (rub / ch.-Month) |
4. The procedure for the development of branded tariff conditions for remuneration of workers
Development of tariff wages at a particular enterprise consists of several interrelated stages: 1. Determination of the level of average wages in a contractual organization for the planned period; 2. Formation of tariff coefficients in the specialties (vertical wage rates); 3. Development of a grid of tariff coefficients by qualification categories - discharges (horizontal rates); 4. Calculation of basic tariff wage rates; 5. Verification and control of the developed brand system of tariff payment. 1. The average level of remuneration of workers' builders in contracting organizations is established at the level achieved in the previous period and, taking into account the current and future opportunities of the organization in labor costs. The average wage level is determined on the basis of reporting materials on actual data, the provisions of the collective agreement and the prospects for the development of the enterprise, its economic and financial state. The average current tariff rates calculated on the actual data on remuneration in the previous period include costs for all system types of remuneration in the construction organization. Current wage benefits are the rates of the wage fund (Fot Workers), which unite tariff, premium and compensatory salary payments in construction. The average level of tariff rates in absolute amounts is made taking into account the estimated ratios of the tariff and the extra-tariff parts of the proprietary system of remuneration. When determining the average tariff rate for the organization, it is advisable to navigate the optimal for the modern level specific gravity The payroll tariff is about 60-80%, followed by its increase to the pan-European standard (at least 90%). The tariff part of the average wage becomes the base rate of differentiation of remuneration of workers in the organization. In this example, the design of the branded wage system was established in the organization based on the planned average wage workers on the planning period and the level of the tariff part in the total amount of remuneration. In the example of calculating the brand system, the average wage was adopted in the amount of 12.5 thousand rubles. per month, and the ratio of tariff and premium wage parts is established as 80 and 20%. The basic rate of the branded tariff wage system is 10.0 thousand rubles. per month (12.5 × 0.8 \u003d 10.0). 2. The tariff ratio of remuneration rates by specialties are established at the enterprise in groups of professions. The list of specialties and their grouping are individual by organizations and are installed in the personnel management system based on the main problems of production. The tariff ratio of remuneration rates by specialties is calculated by the attitude of the amount of these rates and the average wages of workers in the organization (tariff part) for the planned period. The data of the professional tariff grid presented in Table 2 is accepted as the calculated example, according to regional monitoring of labor wound. 3. The tariff coefficients in terms of qualification (discharges) are developed in the branded tariff net of remuneration in accordance with the tasks and requirements for the personnel. In practical activity, it is possible to expand the current 6-bit mesh by adding new categories of the minimum and maximum level of wages with the formation of an 8-bit mesh. It is also recommended in branded tariff nets on discharges to increase the range of tariff coefficients with 1.8 in the traditional grid to 3.0-4.0 in real conditions of wage differentiation in contracting organizations. Options for such branded tariff grids are presented in the diagram 3. The tariff mesh reflects the power dependence of the growth of tariffs for discharges, the grid is a linear dependence. In branded tariff systems, it is recommended to use type tariff meshes. Such a construction of the branded tariff mesh is an addition to 8 discharges with the preservation of the 6-bit part of the traditional view and the range of coefficients to four, allows: to maintain the current system of tariff-qualification characteristics (according to the Director of ETKS works and working professions); maintain the order and methodology for calculating the coefficients of the tariff net; use the general rules for calculating the coefficients for unqualified workers (not under consideration); Payment of increased skill of the specialist is possible to take into account at the rates of the tariff system, and not in the subjective premium form. According to the calculated data, a branded grid of tariff coefficients on qualifying discharges of construction workers are being developed.Table 4.
Mesh of branded tariff coefficients on qualifying discharges of construction workers
|
Indicators |
6-bit mesh | 8-bit mesh | Tariff coefficients of the 6th and discharge system (to the minimum rate - 1 category) | Tariff coefficients of the 8th and discharge system (to the middle rate - 5 category) |
Chart 3.
Branded tariff nets on qualifying discharges of wages
Middle discharges for tariff grids are taken for the middle of the range (in diagram 3) with rounding to the nearest whole discharge, because In the production tariff normalization, the fractional amount of the discharge does not make sense. The discharges 2-7 of the branded tariff mesh correspond to the categories I - IV of the traditional grid and the current characteristics of the work and working professions in the ETCS, which allows them to be applied unchanged. The discharge of 1 branded 8-bit mesh (for unqualified workers) makes it possible to include in the system of tariff regulation of wages of students, interns and, most important, "guest workers" - hired workers from other regions and foreign construction workers who do not have construction licenses. The level of the rate of an unqualified worker establishes independently by the enterprise and is within 0.5-0.7 of the wages of the qualified working I-th discharge on the ETKS. The highest discharge in the proposed tariff grid is assigned to individually highly qualified masters in the specialty. The level of such tariff rates is established outside the formula for calculating the coefficients for the remaining discharges. 4. Calculation of tariff payment rates for the current period for working any specialty (C) and any qualifications (P) is defined in the projected branded tariff system by the formula:
T with. R. \u003d T Bases × K with × to r × k D.,
Where: t cf - the tariff rate of the working specialty (c) of the discharge (P), rub. / Ch.-Months; T Bases - Basic wage rate - average for organizing wage workers on a planning period, rub. / Ch.-Months; To C - the coefficient of tariff grid in the specialties, is accepted according to Table 2; To P - the coefficient of the discharge tariff grid, is made according to the table 4 (for the 8th and discharge mesh); K D - coefficient, taking into account additional wages on systematic wages (stimulating and compensating payments). Coefficient (K. D.) Allows you to adjust and turn on to the tariff rates of the corporate system, additional payments on specific working conditions of individual specialists for whom the administration of the enterprise is established. For example, the calculated rates are applied to working voltages, and for particlers, an increase in the coefficient 1.07 (7% is half the increase in the tariff net coefficients). In the coefficient (to D.) It is possible to include surcharges on work in heavy and harmful conditions, work at height, allowance for mobile and mobile conditions for the production of works, etc. In the example of calculating the brand tariff system of remuneration, the base rate in the amount of 10 thousand rubles was adopted. and the tariff coefficients of tables 2 and 4 were used for the 1st category (unqualified working) and the 8th category (highly qualified working) tariff rates are calculated for all specialties in the same level based on the characteristics of the discharge mesh according to the diagram 3. According to the accepted source data, it is developed Branded tariff system of remuneration (Table 5) for normal conditions for the production of construction works without stimulating and compensating wage payments.
Table 5.
An example of a company tariff system of remuneration of construction workers
|
Name of professions |
Factors but profession |
Qualification discharges |
Coefficients on discharges |
ArmTurger | Asphalt concrete | Concrete | Waterproofer | Hourftic | Loader | Painter | Installer of domestic sanitary and technical systems | Installer outdoor pipelines | Steel and reinforced concrete structures | Deputy Universal | Plasterer | Electro and gas welder | Electrical installation | Electrosologist construction |
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Order of the Gosstroya of the Russian Federation from 31-03-99 81 on approval of methodological recommendations for the organization of remuneration of workers ... relevant in 2018
2. Wage tariff system
| Room factor complexity | Exemplary characteristic of the degree of complexity of the factor | The degree of complexity of factor | Number of points |
| 1 | 2 | 3 | 4 |
| 1 | Transactions, accounting, issuance and storage of funds and securities. Knowledge of certain rules for calculating and control required | 2 | 336 |
| 2 | Diverse simple works With the use of machines and devices facilitating the preparation, design, transmission and processing of documents in a highly specialized field of activity | Number of points | |
| 1 | 2 | 3 | 4 |
| 1 | Reception, processing, reproduction, storage and issuance of documents, control over their execution, typewritten works, economic service | 1 | 168 |
| 2 | A variety of simple work with the use of machines and devices, transmission and processing of documents within the narrow specialized sphere of activity | 2 | 210 |
| 3 | Performing works related to a narrow circle of issues of the corresponding function on the scale of the division | 2 | 350 |
| 4 | - | - | - |
| 5 | Works related to the reception, storage and issuance of documents constituting the state, commercial and service secrets | 1 | 120 |
| TOTAL: | 848 | ||
2.4.7. Thus, the calculation of the complexity of works in points for each position allows you to quantify the work of each of the managers, specialists and employees in the enterprise.
For a more rational distribution between the executors of work, both existing traditionally and new ones that appear as a result of scientific and technical progress, it is necessary to analyze the valid (in the enterprise) the distribution of functions, and, if it is not rational enough, it is necessary to adjust the complexity of individual species in each particular case work and distribute them to meet newly emerging functions.
2.4.8. After establishing a quantitative assessment of the complexity of labor that takes into account the quality differences in the content of labor for each position of the head, a specialist and an employee, the following task is solved - determining the size of the official salary.
The ratio of the total score for each position is the basis for establishing the ratio in the amount of wages by posts.
So, for example, the assessment of the complexity of the work of the "Repair Engineer" is 1785 points, and by the position "Economist for Planning" - 1953 points, then official salaries are correlated as 1.0 K 1.09. It is recommended as a position that has a minimal score, salary to take conditionally per unit.
In the future, this will be the minimum (basic) level of official salary at the enterprise, with respect to which official salaries are established on the basis of the assessment of labor complexity.
A quantitative assessment of the complexity of work for each position of the head, a specialist and employee on the basis of a complex of complexity factors makes it possible to determine the size of official salary in order to make more informed differentiation in remuneration; Avoid equation and link the complexity of work with the level of payment.