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ORDER of the Gosstroy of the Russian Federation of 31-03-99 81 ON APPROVAL OF METHODOLOGICAL RECOMMENDATIONS FOR THE ORGANIZATION OF PAYMENT FOR EMPLOYEES ... Actual in 2018

2. Tariff system for organizing wages

2.4.7. Thus, the calculation of the complexity of work in points for each position allows you to quantify the work of each of the managers, specialists and employees at the enterprise.

For a more rational distribution between the performers of work, both existing traditionally and new ones that appear as a result of scientific and technological progress, it is necessary to analyze the existing (at the enterprise) distribution of functions, and if it is not rational enough, the complexity should be adjusted in each specific case. certain types works and distribute them taking into account the newly emerging functions.

2.4.8. After establishing a quantitative assessment of the complexity of labor, taking into account the qualitative differences in the content of labor for each position of the manager, specialist and employee, the next 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 size of wages by position.

So, for example, the assessment of the complexity of work for the position of "repair engineer" is 1785 points, and for the position of "planning economist" - 1953 points, then the official salaries are correlated as 1.0 to 1.09. It is recommended for a position with a minimum point grade to take the salary conditionally as a unit.

In the future, this will be the minimum (base) level of the official salary at the enterprise, in relation to which the official salaries of employees are established on the basis of an assessment of the complexity of labor.

A quantitative assessment of the complexity of work for each position of a manager, specialist and employee on the basis of a complex of complexity factors makes it possible to determine the size of official salaries with a sufficient degree of accuracy in order to make a more reasonable differentiation in remuneration; avoid equalization and link the complexity of the work with the level of payment.

Tariff grid is a scale of categories, each of which is assigned its own tariff coefficient, showing how many times the tariff rate of any category is higher than the first. The tariff coefficient of the 1st category is always equal to one.

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

The most widespread is the use of a single tariff scale for the organization wages all workers in the enterprise. As a rule, the number of categories assigned to workers remains the same - 6-8. The total, maximum number of digits in the grid can be determined at a particular enterprise, as well as the values ​​of the corresponding tariff coefficients - arbitrarily. It is obligatory to fix this in the collective agreement. An example of such an organization of remuneration is the use of a unified wage scale for remuneration of employees of budgetary organizations. It can be recommended for everyone else.

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

Table 1.

The purpose of introducing this grid is to streamline the ratio in wages depending on its complexity and qualifications of workers and to create a mechanism for maintaining these ratios. The categories are assigned by the attestation commission of the enterprise (organization) on the basis of the use of the qualification reference book of the positions of managers, specialists and employees for workers of industry-wide professions. Its third section, which includes qualifications, has been redesigned.

Now the requirements are given in it for the ETC wage grades, for workers with professions that have a strictly defined industry affiliation (healthcare, education, culture, etc.), specific regulatory qualification requirements (characteristics) have been developed, containing criteria for establishing the category.

Enterprises that are not funded by the budget, when the ETC is introduced, as a rule, for the certification of employees in order to assign them a category, develop their own qualification criteria, the basis for which are qualification guides for the positions of managers, specialists and employees. The tariff rate of the I category in the ETC for institutions and organizations of the budgetary sphere may not coincide with the value of the legally approved minimum wage.

New edition of Art. 143 of the Labor Code of the Russian Federation

Tariff wage systems are wage systems based on the tariff system for differentiating the wages of workers of various categories.

The tariff system for differentiating the wages of workers of various categories includes: tariff rates, salaries (official salaries), a tariff scale and tariff coefficients.

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

Tariff category is a value that reflects the complexity of work and the level of qualifications of an employee.

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

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

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

The billing of work and the assignment of wage grades to employees are carried out taking into account the unified rate and qualification reference book of work and professions of workers, the unified qualification reference book of the positions of managers, specialists and employees, or taking into account professional standards. The specified reference books and the procedure for their application are approved in the manner established by the Government. Russian Federation.

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

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

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

According to article 143 Labor Code RF tariff system of labor remuneration includes:

Tariff rates;

Salaries (official salaries);

Tariff grid;

Tariff coefficients.

The main element of the wage rate system is wage rates. Tariff rate - a fixed amount of remuneration of an employee for fulfilling a labor standard of a certain complexity (qualification) per unit of time, excluding compensation, incentive and social payments.

The tariff rate of the 1st category determines the minimum wage for unskilled labor per unit of time. The tariff scale is a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of workers using tariff coefficients.

In this case, the wage category is a value that reflects the complexity of work and the level of qualifications of the employee, and the qualification category is a value that reflects the level of professional training of the employee.

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

Thus, the wage scale is a scale that determines the ratio in wages when performing work of various qualifications. Modern labor legislation focuses on contractual and local regulation of wages. The type, system of remuneration, the size of tariff rates, salaries, bonuses, and other incentive payments of the organization is determined independently in collective agreements and local acts. In different organizations, different tariff scales can be established, differing in the number of categories and the degree of increase in tariff coefficients. At the same time, wages in the public sector are set in a centralized manner - on the basis of the so-called Unified Tariff Schedule (ETS).

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

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

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

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

Billing various works, professions, specialties, depending on their complexity, is carried out on the basis of tariff and qualification reference books. The tariff and qualification reference book establishes the requirements that the employee must meet, i.e. what knowledge, skills and abilities he must have to perform this or that work, depending on its complexity. Currently, there is a Unified Tariff and Qualification Reference Book of Work and Occupations of Workers (UTS), the approval procedure for which is indicated in the Decree of the Government of the Russian Federation of October 31, 2002 N 787.

The UTS establishes the tariff and qualification characteristics of blue-collar occupations in the form of characteristics of work (which includes this work) and the necessary knowledge of the employee ("must know").

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

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

With an increase in the qualifications (category) of an employee, his wage rate also increases. The assignment of ranks to public sector employees is carried out based on the results of certification. Certification of public sector employees is carried out in accordance with the Basic Provisions on the Procedure for Certification of Employees of Institutions, Organizations and Enterprises that are on budget funding, 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 subject to certification, no later than two weeks before the start of certification, his immediate supervisor prepares a submission containing a comprehensive assessment: compliance of the employee's professional training with qualification requirements for the position and the category of remuneration; his professional competence; attitude to work and performance of official duties; indicators; performance indicators for the past period. The certified employee must be familiarized with the submitted materials in advance, at least two weeks before certification. The attestation commission includes the chairman (as a rule, the deputy head of an institution, organization, enterprise), a secretary and members of the commission. The attestation commission includes heads of departments, highly qualified specialists, representatives of trade union organizations. The attestation commission considers the submission, hears the attested and the head of the unit in which he works. The heads of institutions, organizations, enterprises are certified by the commissions organized by higher subordination bodies. The assessment of the employee's performance and the recommendations of the commission are adopted by an open vote by a majority of votes. The head of the organization, taking into account the recommendations of the attestation commission, within a month, makes a decision on the establishment of appropriate grades of remuneration for employees. The results of certification, after their approval by the manager, are entered into the employee's work book with an indication of the category of payment for ETC.

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

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

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

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

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

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

Salary is a fixed amount of monthly wages, which is set for managers, specialists and employees, as well as for those workers whose labor does not lend itself to rationing. The monthly salary cannot be less than the established minimum wage.

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

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

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

The assignment of wage grades to employees is carried out in order to assess the qualifications of the employee and the complexity of the work performed by him, and qualification grades - in order to assess the level of professional training of the employee.

Tariffication of work and assignment of tariff categories to employees is carried out on the basis of tariff and qualification reference books. Tariff and qualification directories include tariff and qualification directories of jobs and professions of workers and a unified qualification directory of positions of managers, specialists and employees. The procedure for approval of reference books is 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 approval of a unified tariff and qualification reference book of work and professions of workers, a unified qualification reference manual of positions of managers, specialists and employees" , and the Procedure for using reference books - by the Resolution of the Ministry of Labor and Social Development of the Russian Federation of February 9, 2004 N 9 (BNA. 2004. N 14).

The unified tariff and qualification reference book of jobs and professions of workers consists of tariff and qualification characteristics containing the characteristics of the main types of work in the professions of workers, depending on their complexity and the corresponding tariff categories, as well as the requirements for professional knowledge and skills of workers; The unified qualification reference book for the positions of managers, specialists and employees consists of the qualification characteristics of the positions of managers, specialists and employees, containing job responsibilities and requirements for the level of knowledge and qualifications of managers, specialists and employees.

Until recently, tariff and qualification reference books approved in established order, were mandatory. They are currently advisory.

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

The qualification reference book of the positions of managers, specialists and other employees was 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: other employees), and the qualification characteristics of workers employed in research institutions, design, technological, design and survey organizations (positions of management, scientific and engineering workers, common for research institutions, design, technological, design and survey organizations ; positions of leading and engineering and technical workers of design, technological, design and survey organizations; positions of employees of editorial and publishing departments). Each qualification characteristic contains three sections: "job responsibilities", "must know", "qualification requirements".

4. The basic principle of the tariff regulation of labor remuneration is that the development of all conditions of labor remuneration, including the determination of the size of tariff rates and official salaries and their differentiation by categories, professional qualification groups and positions, is carried out at the local level. The tariff system of remuneration is introduced in organizations (with the exception of those financed from the budget) on the basis of a collective agreement, agreements that apply to this organization, as well as local regulations. In this case, the state guarantees on remuneration (see article 130 of the Labor Code of the Russian Federation and a commentary to 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 minimum size wages "and other legislative acts of the Russian Federation", it is not allowed to reduce tariff rates, salaries (official salaries), wage rates, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensatory payments) established before the date of its entry into force (the Law comes into force on September 1, 2007).

• Up

For employees of different categories, salaries are differentiated using the tariff system. Its definition and order of use is given by Art. 143 of the Labor Code of the Russian Federation. In practice, this form of payment combines the rules and regulations, according to which any position in the organization has a tariff rate (salary). Its value is influenced by the severity, complexity, intensity and other working conditions. In this article, we will consider what is included in the tariff form of remuneration of workers.

Key components of the wage tariff system

The tariff system is the most common payment model. She shares like this:

1. Time-based tariff system - the actual time worked by a person is taken into account.
2. Piece-rate system - it is taken into account how much the employee has produced products (rendered services).

The elements of this system include tariff indicators:

• Mesh;
• Discharges;
• Odds;
• Rates;

Tariff grid - a scale that links the categories with the coefficients. For example, for public sector employees, tariffs for 18 categories are applied. The size of the tariff and wages are influenced by the qualifications and complexity of labor. The rate of the I category is considered the basis for the calculation. It sets the salary for the reporting period.

ETKS - a unified tariff and qualification and EKS - a unified directory of administration positions created for tariffication and division of personnel. They describe what kind of education and experience an employee should have, his knowledge, skills, nature of work. Today employers can use professional standards that meet the requirements of the labor market.

How are tariffs for wages of employees established?

Personnel performing elementary operations are assigned I grade. It is raised with the growth of the professionalism of the worker.

The tariff rate is fixed by local acts of the organization, regulations, agreements, collective agreements. Installed system payment for work must fully comply with the Labor Code of the Russian Federation, and the established rates must comply with the norms of ETKS, EKS, professional standards, and also not contradict state guarantees.

According to the Rostrud Letter dated 04/27/2011 No. 1111-6-1, the official bodies recommend establishing equal salaries in the state for positions of the same name.

Work of equal value should be paid equally ( Art. 22 of the Labor Code of the Russian Federation). Other payments in excess of the tariff: allowances, incentives and others may differ for employees depending on following points (Art. 132 of the Labor Code of the Russian Federation):

• Qualifications;
• Complexity of the activity;
• The number of labor costs;
• The quality of labor.

Employees' earnings also increase by the value of the coefficients indicated in the table.

The specified coefficients are determined by government bodies by industry and separate areas of organizations.

Example # 1. Calculation of wages according to the tariff system of remuneration

The employee of the accounting department Chernigova M.P. earnings are calculated based on the daily wage rate: 1,200 rubles / day. In addition, she is entitled to a bonus of 2,500 rubles / month. She works for Far East with a multiplying factor of 1.5. In August 2016, she worked 18 days out of 22 according to the schedule, and was on sick leave for 4 days, the amount of which was 4,054 rubles.

The employee's earnings in August is: ((1,200 * 18) + (2,500 / 22 * ​​18)) * 1.5 + 4,054 = (21,600 + 2,045.45) * 1.5 + 4,054 = 39,522 , 18 p.

Time-based wage system

Earnings depend on the skill of the employee and the time he has worked out. The system is introduced when labor is not standardized and it is difficult to take into account the number of actions performed by a person. Often time-based is used for payments to administrative and management personnel (AUP), support, service personnel and part-time workers.

Earnings with a simple time schedule are calculated by multiplying the rate by the time spent on labor. If the entire calculation period has not been worked out, the interval worked out in fact is taken into account.

Salary = Hourly rate x Hours worked

The bonus form, in addition to the time spent on labor, implies taking into account the quality and quantity of duties performed. Based on this, the employee is entitled to a bonus: a fixed amount or a percentage of the base in accordance with the collective agreement, regulations and order.

Salary = Hourly rate x Hours worked + Bonus

Salary (option # 2) = (Hourly rate x Hours worked) * Bonus percentage

In case of unsatisfactory results of labor activity, the employer has the right not to issue bonuses to the employee.

Example # 2. Calculation of wages according to the temporary wage system

The employee of LLC "Mayak" painter Vasiliev N.N. the rate of 155 rubles per hour is assigned at the rate. In July of this year, he worked 176 hours (22 days * 8 hours). The organization provides bonuses for employees of this position in the amount of 3,500 rubles. monthly.

Vasiliev's earnings for July 2016 will be: 155 * 176 + 3,500 = 30,780 rubles.

Piece-rate form of wages

With this form of payment to personnel, they depend on the final result of labor, taking into account the quality of the services provided or finished products. Such a system gives the person an incentive to increase productivity and provide good quality their work.

The amount of earnings is found at piece rates per unit of production or operation. The transaction is practiced by organizations that can clearly record the quality and volume of goods produced or actions performed.

The organization can make payments for the results of work individually or collectively, for example, by a team of employees. Depending on the method of calculating the salary, the transaction is divided into several types:

1. Direct - at fixed rates;
2. Bonus - premiums are applied for processing and for other reasons;
3. Progressive - prices are increased in case of excess production;
4. Indirect - earnings directly depend on the result of labor;
5. Lump-sum - for the entire amount of work, the deadline and payment are set.

This form is based on clear rates and takes into account persistent circumstances. It is ideal for paying according to the plan: for completing a specific amount of work.

It has some disadvantages. Employees who constantly receive an official salary do not strive to increase the intensity and efficiency of their work, to make the production process more optimal and rational.

Additional material remuneration for employees is simply necessary. This will stimulate initiative and creativity in carrying out their duties.

Paying allowances and bonuses to employees showing best results, the leader ultimately wins. Production begins to develop actively.

Compliance with several simple rules will have a positive impact on the economy of the organization, in terms of wages at a tariff:

• Arouse the interest of workers in the wage system;
• Pay for identical work is equivalent;
• Divide the rates not only depending on the skill of the staff, but also on the results, complexity, intensity of activity;
• Create an interest in replenishing the workforce;
• Give bonuses and raise salaries to highly qualified specialists who show significant results for production;
• Raise prices for work performed in excess of the standards.

Tariffs in the budget

The wage system in the budget is established by a collective agreement, agreements, and other local acts. They must comply with the laws of the Russian Federation.

Until December 2008, payments to the budget were made according to the ETS - a unified tariff scale. She acted on the basis of Resolution No. 785 of 14.10.1992.

continuation:

Each employee, according to the ETS, has its own pay ratio.

The size of the salary (tariff) of the I category must be equal to or exceed the minimum wage (see →). The maximum size of this indicator is unlimited and depends solely on the employer's finances.

The rates of the personnel of the highest ranks are equal to the product of the rate of the 1st level by the coefficient of skill.

Now labor is paid in a new way (NSOT), this is enshrined in Decree No. 583 of 08/05/2008. The principle of payment to state employees is based on data from ETKS and EKS, state guarantees, lists of additional payments and incentives.

The size of the rates is approved in a new way by the manager, taking into account the skill of the employee, the complexity and significance of his work. The amount of earnings without taking into account additional payments for the VAT should not be lower than the indicators established in the UTS for similar work.

Additional payments in the tariff system

Supplements are applied to compensate the employee for any loss in salary caused by reasons beyond his control. Bonuses stimulate the worker to increase his professional quality and skills.

Some over-tariff payments are fixed in the internal documents of the organization, while others are mandatory and guaranteed by law. For example, payments for an academic degree, northern payments, for movement along the shaft of a mine, etc. Additional payments can be established by agreement of the parties and fixed in an employment agreement.

Additional payments can be subdivided as follows:

According to Art. 191 of the Labor Code of the Russian Federation, the employer has the right to independently establish the types of incentives for employees for their achievements. Additional payments are fixed in the collective agreement, charter, discipline regulations. Labor premiums stimulate and depend on the business qualities of a particular employee.

Answers to current questions

Question number 1. How are vacations and sick days paid under the tariff system?

Organizations using this system "keep pace" with the Labor Code of the Russian Federation and provide employees with the entire social package.

Question number 2. What does the equality between the rate of an employee of the 1st category and the minimum wage lead to?

At the same time, the organization must change the tariff scale when the minimum wage increases. This leads to an increase in staff salaries. As a result, employees form the opinion that wages depend not on the result of work, but on the rate of inflation and the policy regarding the size of the minimum wage. Therefore, the rate of the 1st category should be set higher than the minimum wage. Only then will employees have an incentive to increase the effectiveness of the production process.

Question number 3. Where does the tariff system apply?

This form is used mainly by large organizations. Regardless of the number of departments in such enterprises, it is necessary to establish a unified salary payment template. Less often, small companies apply tariffs.

Question number 4. What guarantees are provided to employees working at a tariff?

The law protects only the salary. Even pregnant women and young mothers can be deprived of bonus payments by the bosses. The main thing is that the accrued earnings are greater than or equal to the minimum wage.

Question number 5... What are the disadvantages tariff payment?

This payment system also has negative aspects:

• The employer must be well versed in the laws and monitor their changes.
• The priority is the qualifications of the personnel, not the quality of work.
• The management forms the salary fund on the basis of tariffs and laws, without taking into account profits and results of work.
• The employee's contribution to the labor process depends little on the amount of incentives.

The tariff system is a full-fledged opportunity to work according to the provisions of the Labor Code of the Russian Federation, without depriving staff in salaries. To prevent possible problems with the labor inspectorate, the administration should be guided by legislation, and employees should carefully read the contract and ask questions of interest in order to avoid disagreements.

The smallest category and multiplying factors are set at the state level (sectoral agreements, regional regulations). A commercial organization can develop its own wage scale independently, taking into account the collective, trade union opinion. It is only important to take into account that the rate of the lowest category cannot be lower, in 2019 its size was 11,280 rubles.

Regional minimum wages can be higher than federal ones (in St. Petersburg, the minimum minimum wage from 01/01/2019 is 18,000 rubles, in Moscow from 10/01/2018 - 18,781), and business leaders should focus on the performance of their regions.

Unified tariff scale

The unified tariff system, as a state tool for managing citizens' incomes, has faded into oblivion since 2008. It was replaced by a new system of remuneration of labor (NSOT) for state employees (Government Decree of 05.08.2008 No. 583). It also defines a system of increasing coefficients (for position, qualifications, length of service, labor intensity of work, and so on), but it is valid for one calendar year, and in next year may be revised.

However, analogues of a single tariff payment are found in large commercial companies and industries that develop a tariff system independently and consider it as a flexible management mechanism that allows you to quickly and accurately solve personnel tasks, such as the selection and placement of workers, certification, training, development and motivation of personnel.

Tariff scale of remuneration

The basis of the rate assessment comes from the understanding of the fact that the higher the qualifications of the employee, the more difficult and responsible the work he performs, the higher his salary should be.

When creating your own tariff system, HR specialists, together with the heads of departments, determine:

• the number of qualification levels for each profession and specialty;
• the maximum coefficient for the highest grade in each specialty;
• intermediate indicators (they will grow evenly or progressively).

As a result, a rate table is formed, which allows you to evaluate (rate) the work of each worker and employee and assign a fair wages reflecting the value of his knowledge and skills for the company.

Pricing grid in the commercial sector

If it is difficult to create tariff coefficients of the unified tariff scale for 2019 yourself, you can “borrow” samples from industry agreements for the period up to 2019 - documents created by associations of specialized employers and approved by the relevant trade unions.

There are 13 skill levels for transport workers; the tariff category of the tram and trolleybus driver is 6th or 7th (depending on the length of the train); the highest coefficient for the 13th digit is 4.13, but a plug is provided (from 3.90 to 4.13). By the way, in this way the Decree of the Government of the Russian Federation of December 10, 2016 No. 1339 stating that (relevant for state and municipal institutions) is fulfilled.

An example of how the coefficient turns into a salary

An example of calculation for a tram driver in St. Petersburg.

Skill level - 5th. The odds fork is 1.63-2.06.

The minimum wage in St. Petersburg (salary for the 1st category) = 18,000.

Let's multiply the tariff rate of the 1st category (minimum wage) by the coefficient: we get the size of the driver's salary: 29 340-37 080 (excluding allowances and compensations).

Tariff grid for state employees

We will define the key foundations for determining the wage scale for public sector employees. So, for state and municipal institutions, the remuneration system is determined by an intersectoral position. In simple words, representatives of higher ministries and departments are releasing ready-made standards and rules for their subordinate institutions.

The salary structure of public sector employees meets the same requirements. So, first of all, the base salary is determined for the tariff system. This is the minimum unit of wages to which tariff increases will be applied. For example, seniority ratio, qualification allowance, overtime surcharge, etc.

An example of a tariff system for an educational institution.

Further, the following dependence is applied to the base salary - the presence of qualifications. The sectoral regulation may establish a base salary multiplier in a simple manner. For example, for having a qualification, the salary is increased by a certain percentage. Accordingly, if an employee has not confirmed his qualification level, then he is not entitled to an allowance for this category.

But it can also be applied complex form... For example, when employees of one position can receive several levels of qualifications, degrees, merit, awards and other distinctive signs.

In addition to the base salary, other types of allowances may be applied. For example, the seniority coefficient for the total length of service, the bonus for the length of service at a given enterprise, territorial allowances and other factors that determine the type of activity of the employee.