What is better salary and tariff rate. What is the tariff system of remuneration? Example of tariff calculation for hourly rate

The tariff rate (official salary) is the basis for remuneration of workers, the amount of which is established by the employer in a collective agreement, agreement, in budgetary organizations - by the Government of the Republic of Belarus or an authorized body.

Tariffication of positions of specialists and other employees is carried out in accordance with Annexes 1 and 4 to the Instructions.

The establishment of specific tariff categories and the corresponding tariff coefficients is carried out by the employer independently within the ranges according to lines 2, 4, 5 of Appendix 1 to the Instructions. At the same time, the tariff category depends on the level of qualification of theoretical and practical knowledge, the degree of complexity of the work performed (responsibilities) and responsibility. These requirements are included in qualification characteristics provided for in the relevant qualification reference books.

The assignment of positions to specialists of medium or higher qualification level is carried out by the employer depending on the specific content of the employee’s duties, characterizing the nature (complexity) of the labor function performed by the employee in the area of ​​activity, which is reflected in job description specialist

According to the appendix to the Instructions to the auditor road transport, as a mid-level specialist corresponds to line 4 and tariff categories can be set in the range of 7-10.

According to the appendix to the Instructions, a road transport dispatcher is a specialist and tariff categories can be established in the range of 10-13 tariff categories.

According to the Appendix to the Instructions, the head of the department corresponds to the management level number 2.11 and tariff categories can be set in the range 13-15.

The head of a repair shop, according to Appendix 4 to the Instructions, corresponds to management level 4.13 and tariff categories can be set in the range 16-18.

IN in this example specific tariff categories and corresponding tariff coefficients for professions (positions) are established by the employer independently within ranges by line or management level, taking into account qualification requirements level of education and work experience set out in the ECSD and ETKS.

The employer has established the following tariff categories and coefficients:

Motor transport inspector - 9th category and tariff coefficient 2.32;

Motor transport dispatcher - 12th category and tariff coefficient 2.84;

Head of department – ​​13th category and tariff coefficient 3.04;

The head of a repair shop has a 17th grade and a tariff coefficient of 3.98.

The tariff rate of category I in a commercial organization is 132,000 rubles. Calculation of tariff rates (tariff salaries) is presented in the table:

The formation of the employee’s tariff rate (official salary) is based on the employee’s tariff rate (salary) calculated according to ETC. To do this, the increases stipulated by the Instructions and other regulations are added to the employee’s tariff rate (salary) calculated according to ETC. legal acts. All specified increases are calculated from the tariff rate (salary) calculated according to ETC, for each basis separately.

The following increases in tariff rates (salaries) may be established for employees of the organization by decision of the manager:

For performing particularly important work in the amount of 15 to 45%;

For work with remote structural divisions of the organization -15%;

Behind high level liability - up to 40%;

When contributing to the efficiency of the organization - from 20 to 50%;

For work intensity - up to 50%;

For implementation rationalization proposal- up to 40%;

If you have a qualification category assigned in the prescribed manner - from 10 to 25%;

Depending on the responsibility of the work performed or job functions - from 10 to 25%;

For work intensity - from 15 to 45%;

For participation in the development and implementation of innovative projects that contribute to the modernization of production - from 30 to 50%;

For participation in the development and implementation investment projects- up to 45%;

For implementation latest technologies- by 70%;

When making a contribution to the efficiency of the organization - by 15%.

The tariff rate of the first category in a commercial organization is set at 180,000 rubles. The employer assigned the leading economist for the UTS to the Instructions the 14th category and, accordingly, the tariff coefficient of 3.25.

The tariff salary calculated according to the UTS is:

TARIFF salary = 180,000 × 3.25 = 585,000 rub.

Increase coefficients for technological types of work, production, types economic activity and industries can be used to calculate tariff salaries calculated according to the Unified Trading System for managers and specialists of the relevant production structural divisions provided that they are established for at least 50 percent of the workers directly employed in these units.

A specific list of professions (positions) of employees, jobs for which the use of increase factors may be provided, as well as the procedure and conditions for their application are established by the employer in a local regulatory legal act.

In accordance with Appendix 2 to the Instructions, an increase factor is applied for technological types of work, production, types of economic activity and industries:

TARIFF salary = 180,000 × 3.25 × 1.2 = 702,000 rub.

In accordance with the UTS and the Instructions for its application, the employer, taking into account financial condition An organization can set employees an increase in their tariff rates (salaries), as well as piece rates up to 300% inclusive, unless a larger amount is established by law. The procedure and conditions for establishing an increase are provided for in the local regulatory legal document"Regulations on remuneration."

The staffing table is an organizational and administrative document that contains, grouped taking into account the management structure of the organization, a list of titles of positions of employees and professions, workers, indicating their number for each title. Since in accordance with Art. 1 and 19 of the Labor Code, an employment contract is concluded according to positions, specialties, professions and qualifications in accordance with the staffing table; in order to comply with the law, a staffing table must be approved in organizations of any legal form.

Considering the important role of the staffing table in the activities of the organization, the approach to its creation should be professional and based on the application of regulations on the structure, names of professions (positions), determining the number of employees, establishing official salaries (rates), additional payments and allowances.

The organization's staffing table is approved by officials who are granted this right by the charter (regulations) and the constituent agreement.

In accordance with Art. 43 of the Law of the Republic of Belarus “On Enterprises”, an enterprise independently approves its structure and staff. The organizational structure of any organization is developed from the point of view economic feasibility and, as a rule, includes the production (executive) structure and the structure of the management apparatus. This takes into account the characteristics of the organization production processes, the need for specialization and cooperation, division of spheres of their activities, rights and responsibilities, subordination and interaction. The choice of the type of organizational structure of an enterprise depends on the form of labor organization, centralization and decentralization of management functions. The organizational structure and staffing are approved by order of the employer.

In order to organizational structure and the staffing level, as well as the staffing schedule, were economically justified, it is necessary to perform:

1. Calculation of the number of jobs and the number of employees (labor intensity), taking into account labor standards approved by the employer and the planned volume of work (services).

According to Art. 87 of the Labor Code, the establishment, replacement and revision of labor standards is carried out by the employer. Labor rationing is the most important factor organizing production and increasing its efficiency. Labor standards serve for an objective assessment of the employee’s labor contribution and the full use of the enterprise’s production capabilities. The basis for calculating labor standards established at an enterprise can be labor standards (time, number, service) developed by labor research institutes, line ministries and other organizations and approved in the prescribed manner, or previously existing labor standards and, due to objective reasons, not yet revised. Normative base organizations should be built on the basis of an optimal combination of intersectoral, sectoral and local labor standards that correspond to the organizational and technical conditions in the workplace.

2. Determination of the names of the professions of workers and positions of employees, their qualifications, taking into account the distribution of work among workplaces and the placement of workers, as well as the pricing of work.

The names of positions of employees and professions of workers, the establishment of qualification categories and categories for them must comply with the National Classifier of the Republic of Belarus “Professions of Workers and Positions of Employees” (OKPD) OKRB 006-96, put into effect on January 1, 1997, taking into account subsequent changes and the Unified Tariff and Qualification Directory of Work and professions of workers and qualification directory of positions and employees.

The name of a position with the word senior is established only for those positions for which, in accordance with the Qualification Directory, employee positions are not defined qualification categories. For example, the position of senior personnel inspector may be introduced into the staffing table, but for the position of economist the title senior is not established, because For this position, the qualification directory provides qualification categories.

3. Distribution of responsibilities between the head of the organization and his deputies (approved by order), development and approval of regulations on the structural divisions of the organization (departments, workshops, sections, etc.).

4. Development and approval of regulations (conditions) for remuneration of employees of the organization.

5. Calculation of monthly official salaries (rates) based on the Unified Tariff Schedule for Employees of the Republic of Belarus and taking into account the first category tariff rate established in the organization.

6. Fund calculation wages taking into account the planned volume of work (services) and the number of employees.

Managers are remunerated according to the following indicators:

I APPROVED

Number of staff 21 units

With a monthly salary fund

Boards 14 540 410 rubles

___________________________

(name of official,

Approved staffing)

_________ _______________

(signature) (surname, initials)

« » ________________201__

"Stamp of the organization"

STAFF SCHEDULE

employees __________________________________________

(full name of organization)

Coming into force from ______________

Tariff rate 1st category 234 800

*increases in accordance with these columns of the staffing table are calculated at the discretion of students and are reflected in the collective agreement

The tariff rate of the 1st category at the enterprise given in the example is 234,800 rubles. The company employs 21 people.

Tariff categories and the corresponding tariff coefficients of the heads of organizations are established by decision of the owner of the property (the body authorized to enter into a contract) depending on the number of employees in the organization as a whole, including separate divisions, as well as subordinate organizations and subsidiaries, in the range of tariff categories in accordance with Appendix 5 of the UTS .

The director corresponds to the range of tariff categories 17-19. In this example, the director is set to 18 digits. Tariff coefficient – ​​4.26.

TS (salary) director = 234,800 × 4.26 = 1000248 rub.

Decree No. 29 provides for an increase in the salary of the director by 50%.

Director promotion = 1,000,248 × 50% = 500,124 rub.

Resolution No. 1748 provides for an increase in the director’s salary (salary) by 7%.

Increase TS = 1,000,248 × 7% = 70,017 rub.

The director's salary, taking into account the increase, is

DO director = 1,000,248 + 500,124 + 70,017 = 1,570,389 rub.

The tariff rank of the 1st deputy director (chief engineer) is set 1 rank below the rank of the head of the organization (Article 21 of the Instructions). The chief engineer corresponds to a tariff category of 17 and a tariff coefficient of 3.98.

TS (salary) ch. engineer = 234,800 × 3.98 = 934,504 rub.

Decree No. 29 provides for an increase in the salary of the chief engineer by 50%.

Increase TS = 934,504 × 50% = 467,252 rub.

Resolution No. 1748 provides for an increase in the salary of the chief engineer by 7%.

Increase TS = 934,504 × 7% = 65,415 rub.

The salary of the chief engineer, taking into account the increase, is

BEFORE Ch. engineer = 934504 + 467252 + 65,415 = 1467171 rub.

The tariff categories of deputy heads of an organization, chief engineer, as a deputy head of an organization, and chief accountant are set 1-2 categories lower than the tariff category of the first deputy head of an organization (or chief engineer as a first deputy head of an organization).

The deputy director is assigned a rank 1 lower than the rank of the chief engineer. Tariff category – 16, tariff coefficient – ​​3.72.

TS (SALARY) deputy director = 234,800 × 3.72 = 873,456 rubles.

Decree No. 29 provides for an increase in the salary of the deputy director by 50%.

Resolution No. 1748 provides for an increase in the rank of deputy director by 7%.

The official salary of the deputy director, taking into account the increase, is

DO Deputy Director = 873,456 + 436,728 + 61,142 = 1,371,326 rubles.

The tariff rank of the chief accountant is set 1–2 ranks lower than the tariff rank of the 1st deputy - chief engineer. Tariff category – 16, tariff coefficient – ​​3.72.

TS (salary) ch. accountant = 234,800 × 3.72 = 873,456 rubles.

Decree No. 29 provides for an increase in the salary of the chief accountant by 50%.

Increase TS = 873,456 × 50% = 436,728 rub.

Resolution No. 1748 provides for an increase in the salary of the chief accountant by 7%.

Increase TS = 873,456 × 7% = 61,142 rubles.

ADDITIONAL accountant = 234,800 + 436,728 + 61,142 = 1,371,326 rubles.

The tariff grades of deputy chief engineers, chief accountants, and deputy heads of structural divisions are set 1-2 grades lower than those of the chief engineer, chief accountant, and heads of relevant structural divisions.

The deputy chief accountant has a tariff category of 15 and a tariff coefficient of 3.48.

TS (SALARY) deputy Ch. accountant = 234,800 × 3.48 = 817,104 rubles.

Decree No. 29 provides for an increase in the salary of the deputy chief accountant by 50%.

Increase TS = 817,104 × 40% = 326,842 rubles.

Resolution No. 1748 provides for an increase in salary (salary) for the deputy chief accountant by 7%.

DOZAM.Chief.accountant = 817104 + 326,842 + 57,197 = 1,143,946 rub.

The official salaries of the organization's specialists are established in accordance with the UTS tariff categories. In this example, the position of accountant refers to specialists with higher education. An accountant of category I is assigned a tariff category of 12 and a tariff coefficient of 2.84.

TS (salary) of an accountant, category I = 234,800 × 2.84 = 666,832 rubles.

According to the regulations on remuneration for an accountant of the 1st category, an additional payment of 20% is established.

Decree No. 29 provides for an increase in the salary of an accountant of category I by 20%.

Increase TS = 666,832 × 20% = 133,366 rubles.

Resolution No. 1748 provides for an increase in the salary of an accountant of category I by 2%.

Increase TS = 666832 × 2% = 13,337 rubles.

The official salary of an accountant of the 1st category is

The tariff category, tariff coefficient, and official salary of the head of the planning department, head of the production department, engineer, and economist are determined in a similar way.

1 . Tariff rate - it is expressed in monetary terms sizeremuneration of an employee for performing work dutiescertain qualifications per unit of time.

Tariff rates are set at enterprises depending on .

From complexity, intensity; working conditions and its importance in the form fixed quantities The wage rate of workers is determined by the tariff rate (for time workers - when determining the amount of payment for the time worked; for piece workers - when determining piece rates).

Tariff rate of the first category is the initial value for the formation of tariff wages and represents the level minimum wage the simplest work. It cannot be lower than the minimum wage established by law. Tariff rates of the second and subsequent categories are calculated by multiplying the tariff rate of category I by the corresponding tariff coefficient -

2. There are three types of tariff rates depending on the unit time :

sentinels tariff rates - used for work for which they are established time standards;

daytime tariff rates - applied to work for which rationing is carried out according to production standards;

period tariff rates or salaries - apply for temporary workers, serving the main production. Hourly rates are of particular importance in the organization of wages. rates, since in accordance with the Labor Code of the Russian Federation, the establishment of some additional payments to the basic salary is made on their basis (additional payment for overtime work, for night work And etc.).

3. Factors influencing tariff rates : \ financial condition enterprises;

The effectiveness of collective bargaining regulation wages at the federal, regional, sectoral, local levels;

working conditions, reflecting the influence of a combination of factors in the working environment on human performance. Increased wages for labor in difficult, harmful, especially difficult and especially harmful conditions are established by increasing tariff rates and through the introduction of additional payments to the tariff wage;

labor intensity. Many enterprises practice differentiation in wages depending on the form of remuneration (tariff rates for piece workers are higher than those for time workers).

Question 49. Tariff schedules

The concept of a tariff schedule

Tariff scale parameters

Types and principles of constructing tariff schedules

1 . Tariff schedule - This set of tariff categories of work(professions, positions), determined depending on the complexity of the work and the qualification characteristics of workers using tariff coefficients. Tariff schedules are an integral part of the organization of wages at an enterprise.

Tariff coefficients show how many times the tariff rates of the second and subsequent categories are higher than the rates of the first category, while the tariff coefficient of the first category is always equal to unit.

Tariff categories characterize one or another level difficultlabor or qualifications of workers. The first category is assigned to workers who have lowest level of qualification, performing the simplest jobs. The last category is paid to employees highest level of qualifications, performing the most complex work.

2. Parameterwithin the tariff schedules are :

number of tariff categories;

tariff coefficients;

range of the tariff scale, i.e. the ratio of tariff coefficients of the first and last digits of the grid;

absolute increase in tariff coefficients - shows the difference between tariff coefficients of adjacent categories of the grid;

relative increase in tariff coefficients - reflects, on what percentage does an employee’s salary increase when moving from rank to rank?

3. In current pricing practice, for most jobs and professions of workers, six-digit range (light, food industry, building materials industry, etc.). Workers employed in oil and gas production, in the rolling and pipe production of ferrous metallurgy, in the repair of equipment of power plants and networks are charged based on from seven categories. The smallest proportion of workers is employed in industries that are characterized by the highest complexity of labor, corresponding eighth category (fitting and assembly, welding work, production of folk arts and crafts, blast furnace and steelmaking, etc.).

An example of a six-bit grid is presented in table 5.

Table 5

Six-digit tariff scale

Depending on the nature of the change in tariff coefficients com from category to category there are several types of tariffs grids

tariff schedules with uniform increase tariff coefficients;

tariff schedules with increasing progression tariff coefficients;

tariff schedules with decreasing progression tariff coefficients;

Tariff schedules with mixed character their changes (combination of uniformity with progression or regression and so on.).

The construction of tariff schedules at enterprises should be carried out based on the following principles :

tariff schedules with increased range and increasingprogression tariff coefficients, as a rule, increase the interest of workers in improving their skills, performing complex and responsible work- are established for higher categories;

the nature of the grid construction is determined professional qualification balance enterprise personnel. For example, with a stable shortage of highly skilled workers, their material incentives are ensured by increasing the progression of tariff coefficients for the higher categories of the tariff schedule. The shortage of low-skilled workers and their high turnover can be contained to some extent through

by increasing the progression of tariff coefficients of the initial categories of the grid;

The choice of tariff schedule parameters is largely determined financial capabilities enterprises. Thus, the increasing progression of tariff coefficients in the tariff schedule is more economical than their uniform change.

There should be differentiation of labor fundamental principle when issues of remuneration are resolved at the enterprise and in the organization. Various quantitative and quality costs employees, their effectiveness and results labor activity must certainly be taken into account when determining the level of remuneration for their labor. Moreover, the level of wages of any employee is the most important motive for his successful work. This is completely obvious.

As a rule, anyone is interested in increasing it. And if the employee is confident that it will increase when he achieves certain results, he will do everything to achieve this result. And a good employer, taking into account the results achieved, will skillfully use such an incentive lever and set the employee a higher payment.

He has different possibilities for this:

• Increased salary.
• Allowances.
• Piece payment, etc.

There are various payment schemes for employers and employees for work performed.

This is the name given to that part of earnings that remains unchanged and is paid to an employee who has worked fully for a month, without temporary sick leave (sick leave), vacation days, or compensatory days. In other words, it can be called a stable part of the salary. And it will be accrued to the employee even with zero results of his activities.

The salary amount is written in employment contract , it remains unchanged until it is signed with the employee additional agreement, by which any changes can be made to the contract, including those relating to salary changes.

The salary system has been successfully used in a wide variety of areas for a long time.

Official salary evokes associations with the state, which is completely understandable. It is used in the public sector. The salary is assigned to teachers and doctors, civil servants and military personnel, etc. This form can be considered very convenient and predictable when calculating wages. Experience and qualifications, living conditions and area, and other factors are taken into account, due to which, even with a small salary, earnings can increase significantly.

Institutions and organizations usually develop staffing schedules that reflect the range of salaries for employees of certain professions with different qualifications.

In part, this scheme is applicable in the field of sales, when a certain constant amount is established as part of the earnings, and depending on the results achieved, bonuses are paid, such as a percentage of a transaction or contract.

But the employee must understand that the salary specified in the contract is not the money that he will receive in person. After all, taxes are still withheld from this amount.

This minimum wage for a specific amount of work performed by an employee of a certain qualification. On its basis, the employer calculates the amount of earnings of his employee. The profession/position, category/rank is taken into account, but various incentives, compensation and social payments are not taken into account.

This approach to remuneration of workers has long been successfully used in industrial enterprises, Agriculture, construction and other sectors of the real sector of the economy.

It is applicable only when the employee’s standard working time completely coincides with the standard provided for production calendar. This means that the number of days and hours actually worked during the month is not taken into account when calculating the monthly salary.

• The monthly rate is used when calculating wages when the month has been fully worked.
• Day rates apply when daily work occurs and the same number of hours are worked on each shift.
• Hourly rates are used when the work schedule is shifting; they are necessarily used if payment is calculated for excess production and night shifts, weekends and work in dangerous and hazardous conditions.

How does a salary differ from a tariff rate?

Both of these concepts reflect a minimum of a certain amount of labor, and accruals cannot fall below it. But they have significant differences.

1. The official salary is the specific amount of remuneration that is set for the employee to perform job responsibilities per calendar month. And the tariff rate is the same fixed amount, only for completed labor standards of a given difficulty for a certain time.
2. The salary is directly dependent on the qualifications of the employee, and the tariff rate is on the category assigned to the employee.
3. The salary setting is influenced by the employee’s position and his qualifications, which are determined based on education and work experience. When setting a tariff rate, they are guided by the complexity of the work, its intensity, conditions and significance.

Official salaries, like tariff rates, represent the constant amount of remuneration that is set for an employee for a specific unit of time - a day, a month or an hour. These concepts are largely similar. But it is very important to understand how they are different. Because their differences are fundamental.

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

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

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

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

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

Tariff schedule- a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and requirements for the qualifications of workers using tariff coefficients. The tariff schedule is a scale of ratios in the remuneration of workers of various qualifications.

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

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

NOTE

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

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

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

FOR YOUR INFORMATION

From 01.07.2016 the minimum wage in Russian Federation set at level 7500 rub.. (Article 1 Federal Law dated 02.06.2016 No. 164-FZ “On amendments to Article 1 of the Federal Law “On minimum size wages."

DEVELOPMENT OF A TARIFF SCHEDULE BY COMMERCIAL STRUCTURES

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

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

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

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

Absolute increase in tariff coefficients for each digit can be found using the formula:

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

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

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

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

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

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

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

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

The calculation is carried out similarly for categories 4, 5 and 6.

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

We find tariff coefficients and their absolute increase.

Tariff coefficients for each category are calculated as follows.

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

X / 1 × 100 - 100 = 12

X / 1 × 100 = 12 + 100 = 112

X / 1 = 112 / 100 = 1.12

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

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

X / 1.12 × 100 - 100 = 12

X / 1.12 × 100 = 112

X / 1.12 = 1.12

X = 1.12 × 1.12 = 1,25 .

We similarly determine tariff coefficients for categories 4-6.

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

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

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

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

We find tariff coefficients and their relative change in values.

Tariff coefficients for each category are calculated as follows:

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

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

E. V. Akimova, auditor

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

Salary is calculated per unit of time (hour, day, month). The calculation uses a special indicator - a tariff rate, depending on the level of professionalism of the employee and the industry of activity.

Definition

The tariff rate is cash payment employee for completing tasks of a certain complexity within a specified time frame. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive provided that all duties are performed. The enterprise can develop tariff wage rates, tariff schedules and staffing schedules, on the basis of which the employee’s salary is determined. The rules by which the calculation is carried out are presented in labor legislation.

How to calculate your salary?

The first step is to familiarize yourself with the tariff and qualification directory of a specific industry to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for calculation is as follows:

• Rate = 1st category rate x Increasing coefficient.

In the calculations, monthly rates are used only if the actual payment coincides with the norms, daily rates - if the number of days of actual attendance at work during the week differs from 5. The employee’s hourly tariff rate is necessarily used when calculating payment:

• in dangerous, difficult and harmful conditions;
• for excess production;
• on night shifts;
• on weekends.

It is calculated by dividing the salary by the number of hours worked in a month (or the average monthly number of working hours for the year). The exact calculation algorithm is specified in the Collective Agreement.

Payment schemes

The payment system is the ratio of the measure of labor and the reward for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.

Time system

With a time-based system, regulatory tasks are developed and the amount of time required to complete them is established. To calculate earnings, the amount of time worked should be multiplied by the rate. It can be hourly or monthly.

Example 1

The hourly wage rate for a worker is 75 rubles. In a month he worked 160 hours against the norm of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.

Information for calculations is taken from the “Time Sheet” and the employee’s personal card. Most often, the hourly rate is used when calculating wages for industrial workers, and monthly salaries are set for specialists and managers.

Example 2

An accountant in an organization has a salary of 15 thousand rubles. During the month he worked 17 days out of the required 20. His salary is: 15,000: 20 X 17 = 12.75 thousand rubles.

Forms of payment are established:

• Simple time-based - provides payment for the amount of time spent on completing a task.
• Time-bonus system - provides additional payments for product quality.

Piece wage system

The salary amount may depend on the quantity of products manufactured. In this case, prices are determined by multiplying the rate by the category and the production rate. Let's take a closer look at the forms of remuneration.

Direct piecework

In this system, the salary is directly proportional to the number of products manufactured based on established prices. The calculation procedure will depend on the type of norm.

Example 3

The tariff rate for a mechanic is 180 rubles/hour with a production rate of 3 pieces/hour. 480 parts were produced in a month. Salary: 180: 3 x 480 = 28.8 thousand rubles.

Example 4

The turner's tariff rate is 100 rubles/hour with a time limit of 1 hour/piece. 150 parts were produced in a month. Salary: (100: 1) x 150 = 15 thousand rubles.

Similar calculation schemes can be applied not only to a specific employee, but also to the team as a whole.

Example 5

A team of three workers completed the specified amount of work in 360 hours. According to the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of team members and the actual time spent are presented in the table.

1. Calculation of tariff salaries (rub.):

Alexandrov: 60 x 100 = 6000.
Voronov: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.

The tariff salary of the entire team is 17.7 thousand rubles.

2. Find the distribution coefficient:

16: 17,6 = 0,91.

3. The actual salary of workers is shown in the following table.

Piece-bonus system

This scheme provides bonuses for production in excess of the established norm. Such additional payments are considered part of actual earnings and are set in relation to the salary.

Example 6

The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. The bonus regulations provide for compensation in the amount of 10% of the salary for production above the norm. The calculation will be as follows:

6000 x 0.1 = 600 rub. - bonus.
6000 + 600 = 6600 rub. - accrued salary.

The salary of employees servicing equipment is calculated using indirect piece rates and depends on the quantity of products manufactured.

Chord system

In this case, the deadlines for completing a set of works are estimated. The salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of a task. It is used to calculate the salaries of employees involved in eliminating the consequences of accidents and other urgent tasks.

Example 7

The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward in the amount of 150% of the salary is provided for production above the norm. Calculation:

(6 x (1.1-1) : 1) x 1.5 = 0.9 thousand rubles. - bonus.
6 + 0.9 = 6.9 thousand rubles. - accrued salary.

Combined systems

The considered remuneration systems depend on the quantity of manufactured products. But according to requirements labor legislation the salary should also depend on the quality of the work performed. Therefore, in practice, the considered wage systems are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to a direct piece-rate system, and bonuses are paid when work is performed in excess of the norm. To calculate salaries according to differentiated systems, the following are used:

• Tariff reference books of professions.
• Qualification characteristics.
• Workplace assessment report.
• Tariff rate.
• Tariff schedule.
• Coefficients of payment of allowances.

“Unified Qualification Directory of Positions and Salaries”

The tariff rate of remuneration in government agencies depends on the results of certification of tariffs from the “Unified Directory of Positions” (USD). It presents job characteristics and skill level requirements. It is used to rate work and assign categories to workers.

The directory presents tariff rates per unit of time depending on the category of worker.

The 1st category rate represents remuneration for low-skilled labor. Its size cannot be lower than the minimum wage, and the increasing coefficient is “1”. The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of additional payments and allowances, are grouped into a tariff schedule.

Incentive payments

Additional payment is financial compensation for non-standard working hours, working conditions and labor intensity. A bonus is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:

• for working on a day off;
• overtime and night work;
• multi-shift mode;
• combination of positions;
• increase in the volume of work, etc.

To calculate each type of additional payment, an algorithm must be developed to determine deviations of actual working conditions from standard ones. That is, it is necessary to specify in the employment contract the night work schedule, instructions for each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the bonus and make payments.

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