Type of teacher remuneration. Remuneration systems in education, remuneration systems for employees of educational institutions in the Russian Federation. Forms of remuneration

The employee's salary is set employment contract in accordance with the employer’s current remuneration systems (Part 1 of Article 135 of the Labor Code of the Russian Federation). This rule also applies to establishing wages workers in general educational institutions, since the law does not provide otherwise.

In state and municipal institutions, the remuneration system is in accordance with Part 1 of Art. 144 of the Labor Code of the Russian Federation establishes:

a) in federal government institutions - by collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, in particular, in accordance with Decree of the Government of the Russian Federation dated 05.08.2008 N 583 (hereinafter referred to as Decree N 583), as well as the Regulations on the establishment of remuneration systems for employees of federal budgetary, autonomous and government institutions (hereinafter referred to as Regulation No. 583), approved by paragraph 5 of the said Resolution. This follows from Part 1 of Art. 144 Labor Code of the Russian Federation, clause 1 of Regulation No. 583;

b) in state institutions of the constituent entities of the Russian Federation - by collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

c) in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of constituent entities of the Russian Federation, regulatory legal acts of authorities local government.

This procedure for establishing remuneration systems also applies to general education institutions, since in relation to them the legislation does not provide for any exceptions regarding this procedure.

Remuneration systems for employees of state and municipal educational institutions are established, in particular, taking into account:

– EKS or from January 1, 2017, taking into account the professional standard “Teacher (pedagogical activity in the field of preschool, primary general, basic general, secondary general education) (educator, teacher)”, approved by Order of the Ministry of Labor of Russia dated October 18, 2013 N 544n. This standard will be applied from the specified date upon formation personnel policy, as well as in personnel management, when organizing training and certification of employees, concluding employment contracts, developing job descriptions and establishing wage systems. This follows from paragraph 2 of Order of the Ministry of Labor of Russia dated October 18, 2013 N 544n and Order of the Ministry of Labor of Russia dated December 25, 2014 N 1115n;

Continuation of the list

– state guarantees for wages. Such guarantees are defined in Art. 130 Labor Code of the Russian Federation;

– recommendations of the Russian Tripartite Commission for the Regulation of Social and Labor Relations (recommendations are developed in accordance with Part 3 of Article 135 of the Labor Code of the Russian Federation). Unified recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of state and municipal institutions for 2015 were approved by the Decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated December 24, 2014, Protocol No. 11;

– List of types of compensation payments in federal budgetary, autonomous, government institutions and explanations on the procedure for establishing compensation payments in these institutions, approved by Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 N 822;

– List of types of incentive payments in federal budgetary, autonomous, government institutions and explanations on the procedure for establishing incentive payments in these institutions, approved by Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 N 818;

– the opinions of the relevant trade unions (associations of trade unions) and associations of employers.

These conclusions follow from Part 5 of Art. 144 Labor Code of the Russian Federation, paragraphs. “a”, “c”, “d”, “d”, “g”, “h” clause 2 of Regulation No. 583.

1. Remuneration systems for employees of federal budgetary, autonomous and state educational institutions

The remuneration systems for employees of such institutions, according to paragraph 1 of Regulation No. 583, include:

– salary amounts (official salaries), wage rates;

– compensation payments;

– incentive payments.

Salaries (official salaries), wage rates

The amounts of salaries (official salaries), wage rates are established by the head of the federal institution based on the requirements for vocational training and the level of qualifications required to carry out activities in the relevant professional qualification group, taking into account the complexity and volume of work performed (clause 3 of Regulation No. 583). Professional qualification groups of positions for education workers are approved by Order of the Ministry of Health and Social Development of Russia dated 05.05.2008 N 216n.

When establishing salaries or wage rates, the volume of work performed is taken into account, in particular (clause 3 of Regulation No. 583). In a relationship teaching staff Appendix 1 to Order of the Ministry of Education and Science of Russia dated December 22, 2014 N 1601 defines the standard hours of teaching work for the wage rate.

Also named by the Order approved Procedure determining the teaching load of teaching staff as specified in the employment contract (hereinafter referred to as the Procedure for determining the teaching load). In particular, according to clause 1.3 of this Procedure, the volume of the teaching load of teaching staff performing educational (teaching) work is determined annually at the beginning of the school year (training period, sports season) and is established by a local regulatory act of the organization carrying out educational activities.

The procedure for calculating teachers' salaries depending on the established teaching load is determined in Section. IV Recommendations on the conditions of remuneration for workers of educational institutions, contained in the Appendix to the letter of the Ministry of Education and Science of Russia N AF-947, the Trade Union of Workers of Public Education and Science of the Russian Federation N 96 dated 10.26.2004. However, this document can only be guided by taking into account Resolution No. 583, Regulation No. 583.

In educational organizations under the jurisdiction of the Ministry of Education and Science of the Russian Federation, when calculating the monthly salary of teaching staff, it is also necessary to be guided by the provisions of Appendix No. 2 to the Industry Agreement for organizations under the jurisdiction of the Ministry of Education and Science of the Russian Federation for 2015 - 2017, approved by the Ministry of Education and Science of the Russian Federation, Trade Union of Workers of Public Education and Science of the Russian Federation 12/22/2014.

When establishing salaries (official salaries), rates in budgetary and autonomous federal institutions, you can take into account the approximate provisions on remuneration, which are mentioned in paragraph. 1 clause 2(1) of Regulation No. 583. According to this paragraph, such exemplary provisions are advisory in nature for these institutions. The establishment of salary amounts (rates) in federal government institutions is carried out in accordance with the provisions on remuneration referred to in paragraph. 2 clause 2(1) of Regulation No. 583, which are mandatory for these institutions.

Compensatory payments

In federal institutions, compensation payments are established in relation to salaries (official salaries), wage rates of employees for the relevant professional qualification groups as a percentage of these salaries (rates) or in absolute amounts, unless otherwise established by federal laws or decrees of the President of the Russian Federation (clause 4 Regulations No. 583).

When establishing these payments in budgetary and autonomous federal institutions, you can take into account the approximate provisions on remuneration, which are mentioned in paragraph. 1 clause 2(1) of Regulation No. 583. According to this paragraph, such exemplary provisions are advisory in nature for these institutions. The establishment of compensation payments in federal government institutions is carried out in accordance with the provisions on remuneration referred to in paragraph. 2 clause 2(1) of Regulation No. 583, which are mandatory for these institutions.

The amounts and conditions for making compensation payments are established by collective agreements, agreements, and local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law, as well as in accordance with the List of types of compensation payments in federal budgetary, autonomous, government institutions in accordance with Appendix No. 1 to Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 N 822. This is provided for in clause 2 of the Explanation on the procedure for establishing compensation payments in federal budgetary, autonomous, state-owned institutions listed in Appendix No. 2 to Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 N 822.

In accordance with the said List, compensation payments in federal budgetary, autonomous and government institutions include:

– payments to employees engaged in hard work with harmful and (or) dangerous and other special working conditions;

– payments for work in areas with special climatic conditions;

– payments for work in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, working at night and when performing work in other conditions deviating from normal). Payments for work in conditions deviating from normal, along with those listed, may also include payments for additional labor costs that are directly related to ensuring the fulfillment of basic job responsibilities, but are not included in these responsibilities (for example, classroom management, checking written work). This follows from the Explanations on the introduction of new remuneration systems for employees of federal budgetary educational institutions, given in the Letter of the Central Committee of the Trade Union of Workers of Public Education and Science of the Russian Federation dated September 19, 2008 N 216 “On the introduction of new remuneration systems for employees of federal budgetary educational institutions”;

– allowances for working with information constituting state secrets, their classification and declassification, as well as for working with codes.

Incentive payments

Incentive payments, amounts and conditions for their implementation in federal institutions are established by collective agreements, agreements, and local regulations. Such payments are established in accordance with paragraph 2(1) of Regulation No. 583, as well as:

– taking into account the indicators and criteria for assessing the labor efficiency of employees of these institutions developed in the federal institution;

– within the limits of the wage fund;

– in accordance with the List of types of incentive payments in federal budgetary, autonomous, government institutions, approved by Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 N 818.

These conclusions follow from clause 5 of Regulation No. 583, clause 1 of the Explanation on the procedure for establishing incentive payments in federal budgetary, autonomous, government institutions, approved by Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 N 818 (hereinafter referred to as the Explanation on the establishment of incentive payments).

System of organization and remuneration of teaching staff

Topic 2.

Pedagogical work is a systematic joint pedagogical activity aimed at providing educational services in the process of training and educating the younger generation, reproduction and development of the human resources potential of society (from an economic point of view).

Features of teaching work

In educational institutions, a time-based wage system has been adopted, taking into account the number of fixed hours of work, rather than the number of products produced.

The unit of measurement for the labor of teaching staff is work time– the period of time during which the employee performs his job duties.

Types of working time.

1) Normal (no more than 40 hours per week)

2) Abbreviated (for minors, disabled people, pregnant women and workers of certain professions, taking into account the specifics and working conditions)

3) Partial (by agreement between the employee and the employer, in which case the work is paid in proportion to the time worked or the volume of work performed).

Working hours in each year may vary due to the presence of holidays, since, according to the labor code, on the eve of a holiday the working day is shortened by 1 hour, and if a holiday non-working day falls on a day off, then the next weekday becomes a non-working day.

The Labor Code contains a special chapter establishing the specifics of regulating the work of teaching staff.

The working time of a teaching worker = teaching load (paid teaching work) + other teaching work (checking notebooks, class management, teacher councils, methodological associations, breaks, etc.).

The wage rate for a teaching worker is set based on the cost of working time in astronomical hours, while one hour of teaching load should be both 45 minutes and 30 minutes, and there is no increase in the number of lessons taught, since the duration of the lesson is set for the student and in his interests.

Periods of school holidays that do not coincide with the next vacation are regular working days, during which the teacher can, within the limits of his teaching load, decorate the office, carry out organizational work etc.

For hours of teaching work performed in excess of the established norm, additional payment is made based on the received rate (salary) in a single amount.

Cases of work outside normal duration working hours:

1. Part-time work (at the initiative of the employee) internal (with the permission of the administration in the same educational institution) and external (outside the walls of the educational institution, in which case the permission of the administration is not required).

2. Overtime (at the initiative of the employer).

Work outside normal working hours cannot exceed 4 hours per day and 16 hours per week.

Work week: 5 days with two days off

6 days with one day off

Flexitime

Flexible working hours, irregular working hours.

Irregular working hours are a special mode of work, according to which individual employees may, by order of the employer, when it is extremely important, be occasionally sent to perform their work functions outside the normal working hours.

Non-working time is considered to be: time associated with work in an institution (moving to and from work, lunch break); time for housework and other household needs; time to satisfy a person’s physiological needs (sleep, food, self-care); free time (active recreation, reading, hobbies).

Wages are part of GDP reflected in the cost of production and distributed in a market economy between industries National economy, enterprises and individual workers based on the quantity and quality of labor expended, as well as the demand and supply of goods.

Functions of wages: reproducing (wages are the main source of a person’s income, the main means of renewing his ability to work);

Incentive (salary is a form of material incentive for workers).

Salary can be nominal or real. Nominal salary is the salary accrued and received by an employee for his work for a certain period. Real wage is the amount of goods and services that can be purchased for a nominal wage; purchasing power of nominal wages. Depends on the size of the nominal salary and prices for goods and services.

Remuneration for teaching staff consists of:

Basic (payment for time worked, quantity and quality of work performed);

Additional (payments for unworked time provided for by the labor code: vacations, breaks, preferential hours, severance pay upon dismissal, state and public duties);

Bonuses (paid from the profit of the enterprise for the main results of work);

Remuneration (paid from the wage fund for achieving a certain result in the activity).

Forms of remuneration:

1 Time-based.

1.1. Time-based simple: salary directly depends on the amount of time worked.

1.2. Bonus: a premium in a certain percentage to the state grid tariff or other meters is added to the amount of earnings according to the tariff.

2. Piecework.

2.1. Direct piece rate: payment for the number of units of products manufactured and work performed, based on fixed piece rates, taking into account the extremely important qualifications.

2.2. Piece-bonus: in addition to the amount of the piece-rate salary, the employee is awarded bonuses for specific indicators of his productive activities.

2.3. Piece-progressive: products produced within the established norm are paid at direct, unchanged prices, products in excess of the norm are paid at increased prices according to the established scale, but not more than double the piece rate.

3. Chord: determination of total earnings for performing certain stages of work or producing a certain volume of products.

Labor bonuses are an additional form of personnel remuneration along with wages, paid when the enterprise as a whole or its specific division achieves planned results. Individual bonuses highlight the special role of individuals (top management, innovators, inventors) and collective bonuses aimed at motivating social groups.

The tariff system is a set of standards by which the salaries of various categories of personnel are regulated.

Elements of the tariff system.

1. Tariff rates

2. Qualification categories

4. Official salaries.

In 1992 ᴦ. There have been radical changes to traditional employee compensation policies. IN legislative order a minimum wage was established, which has been increased several times over the years. The gap in wages between workers in the production and public sector has increased significantly.

Decree of the Government of the Russian Federation dated October 14, 1992. a common mechanism for organizing and periodically reviewing wages was introduced for education workers and all other budget sectors. Monthly official salaries of public sector employees are established in accordance with the Unified Tariff System (a single tariff schedule - a set of tariff categories jobs (professions, positions), determined based on the complexity of the work and qualification characteristics workers using tariff coefficients).

Taking into account the dependence of the level of education, work experience and other qualification components, teaching staff are assigned grades 7-16. Heads of institutions are given higher pay grades than teaching staff (13 – 16), taking into account volume and quality indicators.

Volumetric indicators: number of employees, number of students or pupils, presence of additional facilities, their complexity, shifts of work of the institution.

A qualitative indicator is the level of qualification of the manager.

On December 1, 2001, the following tariff coefficients were established (see table).

Rate of the 1st category of the UTS for remuneration of federal employees government agencies is established by the Government of the Russian Federation, and for employees of state and municipal institutions - by the relevant authorities of the constituent entities of the Russian Federation and local governments (in the Leningrad region in 2008 the rate was 2000 rubles).

The existing rank grid leads to payment for the same rank of specialists of different qualifications (university teachers and school teachers), leveling out different kinds pedagogical activity(seminars, scientific work, lecturing).

Today Russia is smoothly moving to “per capita” financing per student. Many schools in Russia have already switched to this system. The Ministry of Education and Science believes that this will increase the competitiveness of educational institutions. Institutions with large student populations should benefit primarily from this reform.

The system of organization and remuneration of teaching staff - concept and types. Classification and features of the category “System of organization and remuneration of teaching staff” 2017, 2018.

Introduction………………………………………………………………………………3

Chapter 1. Theoretical aspects of remuneration for teaching staff………………………………………………………………………………………...6

1.1. The essence of remuneration……………………………………………………………6

1.2. Characteristics of the work of teaching staff of a preschool institution…………………………………………………………………………………12

1.3. Peculiarities of remuneration for teaching staff…………….19

Chapter 2. Remuneration of teaching staff of the GBDOU Kindergarten No. 52 of the Frunzensky district of St. Petersburg…………………………………...28

2.1. General characteristics of the organization

2.2. Analysis of remuneration in the organization

2.3. Alternative models new system wages in education

Conclusion

Bibliography

Application

Introduction

Relevance of the research topic. The figure of the teacher in kindergarten is leading, since it is he who significantly shapes the child’s personality by creating pedagogical conditions for the successful raising of children and ensuring the protection of life and strengthening their health. Modern society we need a teacher who is qualified worker, a conscientious citizen of the country and a multifaceted personality. For the high-quality work of a teacher and the creation of a “teacher model” on which education is oriented, it is necessary to attract and retain highly qualified personnel in children's educational institutions, which is greatly facilitated by the nature of remuneration.

In accordance with the Constitution of the Russian Federation (Article 7), the state guarantees its citizens a decent life, the basis of which is a decent level of wages. IN modern conditions wages are a complex economic and legal category, represented mainly as remuneration for work. It strongly depends on the influence of external and internal factors. External factors are manifested by the establishment by the state minimum size wages, the level of national wealth, the ratio of supply and demand in the labor market. Internal factors are directly related to the labor process: labor productivity, complexity, nature of work, etc.

The nature of work in education is dual. On the one hand, labor is of a universal nature, generated by the work of a teacher, which is based on the following components:

Cooperation with contemporaries, i.e. with all participants educational process, leading to development educational services focused on meeting the needs of its participants. At the same time, the experience and observations of participants in the educational process obtained as a result joint activities and communication, turn into a value system of education and contribute to its development;

Reliance on the work of predecessors, leading to the development of the personal potential of teachers and students, subject to its positive motivation, and, therefore, sufficient high level education, absorbing knowledge and skills in using this experience and the possibility of enriching it;

A multi-purpose characteristic of pedagogical activity, containing a number of functions of a multidirectional nature that must be properly stimulated.

Thus, the organization of wages in education should be collective in nature and take into account the components of professional specificity. On the other hand, labor has an individual character, generated by the specifics of its innovative mechanisms, which dictate a certain individualization of wages.

An analysis of modern scientific literature and the practice of developing a system of remuneration for teaching staff reveals:

Inconsistency between the level and system of remuneration in general and the specifics of teaching activity;

Fundamental lag budgetary institutions in terms of wages compared to competitive markets;

Insufficient development of theoretical issues of remuneration in the multi-level budget sector of the Russian Federation in a market economy.

Thus, the relevance of the research topic and its main tasksare objective reality and extremely important for both the employee and the employer.

Object of studyis the organization of remuneration for teaching staff.

Subject of researchadvocates the organization of remuneration for teaching staff in preschool educational institutions.

Purpose research is to study the remuneration of teaching staff.

To achieve this goal, the following were formulated: tasks , allowing you to determine the logic and structure of the work:

Determine the essence of remuneration;

Describe the work of teaching staff at a preschool institution;

Highlight the features of remuneration for teaching staff;

Give general characteristics GBDOU Kindergarten No. 52 of the Frunzensky district of St. Petersburg;

Conduct an analysis of remuneration in the organization;

Propose alternative models for a new remuneration system in education.

The regulation of relations related to the wage system is complex, and therefore scientific research on individual aspects related to this problem has been repeatedly carried out at different times by specialists in the field of economics, civil and labor law: A. G. Aganbegyan, N. G. Alexandrov, N. A. Brilliantov, L. Yu. Bugrov, I. S. Voitinsky, S. Yu. Golovina, V. M. Dogadov, L. I. Zhukov, I. Ya. Kiselev, V. I. Kurilov, M. V. Lushnikova, S. P. Mavrin, A. F. Nurtdinova, Yu. P. Orlovsky, A. E. Pasherstnik, I. O. Snigireva, V. N. Skobelkin, B. M. Sukharevsky, E. G. Tuchkova, E. B. Khokhlov, V. Sh. Shaikhatdinov, A. I. Shebanova, S. I. Shkurko and others.

Chapter 1. Theoretical aspects of remuneration for teaching staff

1.1. The essence of remuneration

The work of employees of any organization is directly dependent on their professional abilities and on their ability to achieve the goals of the organization. One of the main factors in the development of these abilities is remuneration, which encourages a person to act.

Remuneration is the price labor resources, involved in production process. However, fFundamental economic science operates with the term “wages”, and not the term “wages”, which includes all compensation for labor, so a broad interpretation of this term is quite justified. At the same time, legislative acts interpret wages as compensation for certain characteristics of labor, and do not at all contradict its content as the price of the resource labor, but only develop the definition in a practical direction.

In modern economic theory wages are defined as “…the price paid for the use of labor” , while the term “labor” is considered as a broad concept. It includes remuneration for workers of various professions, specialists of all profiles and owners of small enterprises in the public service sector.

The most common point of view on the definition of wages is its presentation as “remuneration for labor, agreed upon in an agreement with the employer and determined by the quantity and quality of work.” The corresponding definitions are presented in the works of L. A. Syrovatskaya, V. S. Andreev, V. N. Tolkunova. This provision is also enshrined in legislative acts our country. In particular, Art. 129 of the Labor Code of the Russian Federation, wages are understood as “...remuneration for labor depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, 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 areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).”

The study of existing points of view regarding wages allows us to draw a general conclusion - there is no single approach to determining wages, which determines the relevance of research in this direction. Currently, this concept is most often considered as remuneration for labor or as the price of labor.

According to A. A. Grekhova, wages as an economic phenomenon represent the rental price work force. The average market value of this indicator depends on many factors: demographic, social, economic. In addition, wages should reflect the organization's market position, creating an incentive for employees to improve their labor efficiency.

From understanding the nature of wages, its two main functions follow: reproductive and stimulating.

Within the framework of a market economy, two more functions are distinguished: effective demand and social, which reflect specific market wage conditions.

It should be noted that the 95th Convention International organization Labor (ILO) is associated with wage protection (adopted June 8, 1949, entered into force September 24, 1952). According to the first paragraph of this convention, wages express any remuneration, any earnings, calculated in monetary terms or established by national legislation, paid by the owner to the employee for work performed or for services rendered on the basis of a written or oral agreement on employment.

As a socio-economic category, wages require consideration from the point of view of its role and significance for the employee and the employer. For a worker, wages are the main and main article of his personal income, a means of increasing the level of well-being of himself and his family members. Consequently, the stimulating role of wages is to improve labor results to increase the amount of remuneration received. For an employer, employee wages represent one of the main production costs.

On the one hand, the employer is interested in reducing unit labor costs per unit of production, and, on the other hand, is interested in improving its quality, and therefore increasing its maintenance costs, if this will increase the profit of the enterprise by stimulating the initiative of workers.

So, there is no consensus among researchers regarding the essence of the concepts “remuneration” and “wages”. Some authors consider them synonyms, others distinguish them from each other and relate them as a generic concept (wages) and the main element of the generic concept (wages).

The remuneration system is understood as a method of establishing the dependence of the amount of wages on the quantity and quality, as well as the results of labor, although, as noted by Yu. P. Orlovsky, A. F. Nurtdinova, L. A. Chikanova, within the meaning of Art. 135 of the Labor Code of the Russian Federation, the remuneration system is “a set of rules for determining wages fees." Most domestic economists identify the following payment systems: simple time-based, time-based-bonus, direct piece-rate, piece-rate-bonus, piece-rate-progressive, indirect-piece-rate and lump sum. A number of authors also highlight the collective (brigade) piecework system.

All remuneration systems, depending on what main indicator is used to determine labor results, are usually divided into forms of wages.

Today there are many various classifications both payment systems and its forms, which, according to V.F. Ovchinnikov, often contradict each other and whichdifficult to consider satisfactory or scientifically sound. For example, in a reputable reference publication for business directors It is recommended to distinguish three forms of remuneration: piecework, time-based and contract. In the textbook of authoritative scientists of Moscow State University, the third form is the non-tariff form, which includes wage systems: a) with individual qualification coefficients, b) with “forks” of pay ratios, c) contractual and d) commission. We often read and hear that depending on the organization of labor (not on the number of performers - subjects of labor), forms of wages can be individual and collective. There are proposals to distinguish single-factor and multi-factor wage systems.

It should be noted here that a number of domestic authors of publications on economics and labor organization do not make any distinction at all between the categories of “form” and “system” of remuneration, considering them as a single whole. Thus, V.V. Adamchuk, O.V. Romashov, M.E. Sorokina note that forms and systems of remuneration reflect the dependence of remuneration on labor standards, on elements of the tariff system and on indicators characterizing the quantity and quality of labor expended. A similar definition is formulated by A.I. Rofe. As an element of wage organization R. A. Yakovlev highlights only remuneration systems, which, in the author’s opinion, provide a connection between the results of the employee’s work (individual and collective), labor standards and payment standards.

B. M. Genkin defines both the form and the wage system. The form of wages, in his opinion, characterizes the relationship between the expenditure of working time, the productivity of workers and the amount of their earnings. In the definition proposedThe author has not identified an essential feature in accordance with which the classification of forms of remuneration used at the enterprise can be carried out. At the same time, B. M. Genkin traditionally distinguishes two forms of payment: piecework and time-based. The wage system, the author believes, characterizes the relationship between the elements of wages: the tariff part, additional payments, allowances, bonuses. However, the wage system determines not only the method of using the tariff part, additional payments, allowances, bonuses, but also labor standards, and this is not reflected in the definition. The author only notes that there are dozens of wage systems.

An interesting point of view is that of T.V. Sukhanova, according to whom the form of wages indicates the method of keeping records of labor expended, used in calculating wages for labor. Accounting for labor expended can be carried out directly in working time or in embodied working time (the result of labor - product), accounting of which, in turn, can be carried out both individually - for each employee, and collectively - for a group of workers; like through productsproduced (volume of work completed) and through sold.

The classification of wage systems, depending on the way of expressing the relationship between labor standards, wage standards and the costs of living and (or) materialized (as a result of) labor, is presented in Appendix 1.

It should be noted that most enterprises in Russia are now building their remuneration models using elements of the tariff system.

Today there are two main wage systems - piecework and time-based. The difference between them is what is taken as the basis for determining the amount of earnings.

The monthly salary of a temporary worker depends on the amount of time worked and is calculated based on whether the tariff rates are set - hourly or daily. With hourly tariff rates, earnings are determined by multiplying the hourly tariff rate on the number of hours worked during the month; at daily tariff rates - by multiplying the daily tariff rate by the number of days worked during the month.

With a piece-rate wage system, workers' labor is subject to rationing. Rationing is regulated by Article 159-163 of the Labor Code of the Russian Federation.

Labor standards are “a specific expression of the measure of labor in a particular organization, i.e. socially necessary expenditure of working time, which develops under market conditions.” There are three types of labor standards: production standards, time standards and service standards. They are established in organizations by the employer, taking into account the opinion of the elected trade union body or by collective agreement.

1.2. Characteristics of the work of teaching staff of a preschool institution

According to the law on education, “a teaching worker is individual, which consists of labor, official relations with the organization carrying out educational activities and performs responsibilities for training, education of students and (or) organization educational activities» .

In a preschool institution, teaching staff include: teacher, music director, methodologist, speech therapist, psychologist, defectologist.

Educator kindergarten- a specialist in working with children preschool age. This profession is very responsible and requires certain skills from a person.

The teacher works with children, organizes games to develop attentiveness and intelligence, and in his work adheres to the development program for preschool children. Teaching methods are selected depending on the age category, but they all come down to gameplay: this way the child perceives and assimilates the material better.

The preschool curriculum includes classes in elementary mathematics, introduction to children's writers, music, drawing, fine arts. Most of these classes are conducted by the teacher.

Musical director in kindergarten is a profession that includes many skills: musician, teacher, organizer, screenwriter, director. The music director in a kindergarten is a specialist who develops the musical abilities and emotional sphere of preschool children, the formation of their aesthetic taste, and also determines the directions of pedagogical activity, taking into account their individual and age characteristics.

A kindergarten methodologist is a teacher who works on studying and developing teaching methods; a specialist in the methodology of any subject. The methodologist supervises the work of teachers and other kindergarten workers. Attends classes and tests children's knowledge.

The methodologist tries to keep abreast of new products, studies them and strives to introduce the most successful ones into the practice of teachers. He organizes educational and methodological work, stimulates Professional Development educators/teachers, provides methodological assistance to teachers, conducts methodological seminars, organizes open classes/ lessons, monitors their work, etc.

Speech therapist kindergarten is a highly qualified specialist who studies the causes of speech defects (stuttering, lisp, burr, dysgraphia, dyslexia, etc.), and with the help of special techniques, methods and techniques helps children get rid of them. The peculiarity of the profession of speech therapist is that a specialist in this field must be at the same time a doctor, psychologist and teacher, since speech disorders are often closely related to the psychological or even physiological problems of the child.

According to statistics, the number of children who have problems with oral and written speech is growing every year. Ecology, bad habits, lack of live communication with parents affects the development of the child. Therefore, the services of a speech therapist are currently in great demand in kindergartens.

A psychologist in a kindergarten helps children adapt to new conditions faster and easier. The task of a psychologist is to make the life of a child in kindergarten convenient, comfortable, primarily from the point of view of the child’s psyche, general and individual characteristics its development. The psychologist must help the teacher and the child’s parents find and explain the hidden reasons for some children’s failures, actions and behavioral characteristics. This specialist is obliged not to miss a child whose difficulties are on the borderline of the norm, in order, together with parents and other colleagues, to help him cope with them even before school.

A defectologist in a kindergarten is a specialist who works with children who have deviations in physical or mental development. There are two types of defectologists, depending on how broad the focus of their activities is: those who study, teach and educate children with developmental disabilities.

The responsibilities of kindergarten teachers include caring for their students, organizing children’s leisure time and conducting developmental activities.

The nature of pedagogical work results in two generalized functions that reveal its content - methodological and technological and organizational and procedural (Fig. 1).

Rice. 1

Structure of teaching work

The right to engage in teaching activities is granted to persons with secondary vocational or higher education and who meet qualification requirements specified in qualification reference books and (or) professional standards.

In addition, teaching staff are set professional standards which they must comply with.

The professional standard of a teacher is a framework document that defines the basic requirements for his qualifications. The nationwide framework of the standard can be supplemented by regional requirements, the internal standard of the educational institution, in accordance with the specifics of those implemented in this institution educational programs.

For teaching staff, the rights and freedoms they currently have are preserved, including:

Free expression of one’s opinion, freedom from interference in professional activities;

Freedom of choice and use of pedagogically sound forms, means, methods of teaching and upbringing;

The right to creative initiative, development and application of original programs and methods of training and education;

To choose from teaching aids, materials and other means of training and education;

For the implementation of scientific, scientific-technical, creative, research activities, participation in experimental and international activities, developments and implementation of innovations;

The right to free use of libraries and information resources, the right of access to information and telecommunication networks and databases, educational and methodological materials, museum funds, material and technical means for supporting educational activities;

To participate in the management of an educational organization;

To unite into public professional organizations, to protect professional honor and dignity, to a fair and objective investigation of violations of standards professional ethics teaching staff, etc.

For teaching staff, existing labor rights and social guarantees are preserved, incl. such as the right to:

Shortened working week;

Annual basic extended paid leave;

Long leave for up to one year at least every ten years of continuous teaching work;

Early assignment of old-age labor pension;

Providing teaching staff, out of turn, with residential premises under social tenancy agreements;

The right to provide residential premises in a specialized housing stock;

Other labor rights, measures social support established by federal laws and legislative acts of the constituent entities of the Russian Federation.

Depending on the position held, the working hours of teaching staff include:

Educational (teaching), educational work;

Individual work with students;

Scientific, creative and research work;

Other pedagogical work provided for by labor (job) responsibilities and (or) an individual plan - methodological, preparatory, organizational, diagnostic, monitoring work, work provided for by plans for educational, physical education, sports, creative and other events carried out with students.

Teaching staff have the right to additional professional education in the field of teaching (advanced training) at the expense of the employer once every three years.

A pedagogical worker, having certain rights, also bears responsibilities. He must carry out his activities at a high professional level, ensure the full implementation of work program, to develop in students cognitive activity, independence, initiative, creativity, to form a civic position, the ability to work and live, to form a culture of a healthy and safe lifestyle. At the same time, he is obliged:

Apply pedagogically sound and supportive high quality education forms, methods of teaching and upbringing;

Take into account the characteristics of the psychophysical development of students and their health status, observe special conditions necessary for obtaining education by persons with disabilities health, interacting, if necessary, with medical organizations;

Comply with legal, moral and ethical standards, requirements of professional ethics;

Respect the honor and dignity of students and other participants in educational relations.

The teaching staff is also obliged to systematically improve their professional level; undergo certification for suitability for the position held, medical examinations (upon entry to work, periodic, extraordinary), training and testing of knowledge and skills in the field of labor protection, comply with the charter, internal rules labor regulations and others local acts educational organization.

A teaching worker is prohibited from:

Render paid services children of the educational organization in which he works, if this leads to a conflict of interest for the teacher;

Use educational activities for political agitation, forcing children to accept political, religious or other beliefs or refusefrom them, to incite social, racial, national or religious hatred, for agitation promoting the exclusivity, superiority or inferiority of citizens on the basis of social, racial, national, religious or linguistic affiliation, their attitude to religion, including by communicating false information to students about the historical, national, religious and cultural traditions of peoples, as well as to encourage students to take actions that are contrary to the Constitution of the Russian Federation.

Failure or improper performance by teaching staff of their job duties is taken into account when they undergo certification.

1.3. Peculiarities of remuneration for teaching staff

Remuneration for teaching staff of educational institutions of all types and types has always been and remains to this day the most relevant, regardless of the socio-political system that operates in at this stage, since not only the social and creative activity of teaching staff, but also the final results of educational institutions in their multifaceted activities, especially in the field of organization, depend on clearly developed remuneration systems innovation processes in education and improving the quality of education and upbringing of children.

Disclosure of the content and structure of teaching work allows us to highlight its features that are of fundamental importance for the organization and regulation of remuneration for teaching staff (Table 1).

Table 1

Peculiarities of remuneration for teaching staff

The system of remuneration of teaching staff in last years reformed. Firstly, in accordance with Decrees of the President of the Russian Federation dated 05/07/2012 No. 597, No. 599, the level of remuneration for their labor increases, and secondly, in public speaking V.V. Putin, as well as in the “Program for the gradual improvement of the remuneration system for the provision of state (municipal) services for 2012–2018” adopted at the end of 2012. the task is formulated to move to the so-called effective contract. The course towards these transformations puts on the agenda the conduct of monitoring studies that would allow us to trace the process of changes in the salaries of teaching staff, as well as identify factors that contribute to or hinder the reform of the remuneration system.

According to the concept effective contract, proposed by Ya. I. Kuzminov, in order to create productive labor relationships between educational organizations and the teachers working in them, it is important to provide such monetary and other material remuneration in which the teacher would not lack material and cultural benefits and could provide for his family at the desired level level for him. The problem is to determine such a measure of the level of remuneration of a teacher that would be sufficient to form effective relationships between a teacher and an educational organization in subjects of the Russian Federation with different levels of socio-economic development.

According to the latest data, in Russia the averageranges from 10 to 20 thousand rubles per month, and the region is very important.

Using data from the Ministry of Education and Science of the Russian Federation and Rosstat on the salaries of teachers in preschool, general education, additional education for children, primary and secondary vocational education for 2011-2013, as well as a number of other statistical indicators provided by Rosstat, reflecting differentiation and income inequality population, let's look at what happened to the wages of teaching staff at different levels of education over the past 3 years (Table 2).

table 2

Indicators of inequality of average monthly wages of teaching staff at different levels of the education system in 2011-2013.

Table 2 shows that there were no significant changes in the degree of differentiation of regions in terms of the absolute value of teachers’ salaries for the period from 2011 to 2013. General education, additional education children, primary and secondary vocational education are characterized by either a decrease or unchanged main indicators of inequality. IN preschool education there was a slight increase in the difference between the maximum and minimum levels of average monthly wages: from 6.2 times in 2011 to 7.4 times in 2013, and slight fluctuations in the Gini coefficient were also noted. However, other indicators indicate a reduction in wage inequality in preschool education.

Based on the available data, we can talk about a slight reduction in inequality in the constituent entities of the Russian Federation in terms of the absolute value of salaries of teachers at all levels of education, and these changes are consistent with the general trend towards a decrease in inequality in Russian regions in terms of income levels of the population as a whole.

It should be noted that the remuneration of teaching staff has its own characteristics.

The remuneration system for workers is determined by a collective agreement, agreements, local regulations developed in accordance with federal laws and other regulations. At the same time, local acts establishing remuneration systems are adopted by the employer taking into account the opinion of the representative body of employees.

A teaching employee of a preschool educational institution with whom an employment contract has been concluded is an employee performing labor function(work by position in accordance with the staffing table, profession, specialty indicating qualifications; specific type of work entrusted to the employee), which is paid by the employer from the wage fund and is subject to internal labor regulations (Articles 20, 56, 129 of the Labor Code of the Russian Federation; hereinafter referred to as the Labor Code of the Russian Federation).

In a preschool educational institution, in accordance with the rules of internal labor regulations, collective agreements, agreements and employment contracts (Article 100 of the Labor Code of the Russian Federation), a working time regime must be established that provides for:

Length of the working week;

Work with irregular working hours;

Duration daily work(shifts), including part-time (shifts);

Start and end time of work;

Time for breaks from work.

The operating hours of a preschool educational institution and the length of stay of children in it are determined by the charter of the preschool educational institution, as well as an agreement between the institution and the founder. It is allowed for a preschool educational institution (group) to operate during the day, at night, around the clock, on weekends and holidays, as well as for children to visit the institution freely.

Remuneration for teaching staff is set on the basis official salary and compensation and incentive payments.

The official salary of a teaching worker is established on the basis of the classification of the position held as, approved federal body executive power, which carries out the functions of developing state policy and legal regulation in the field of labor. In the professional qualification group, professions are divided according to qualification levels depending on the complexity of the work performed and the level of qualifications required to work in the profession.

Official salaries and wage rates for employees of an educational organization are determined on the basis of basic salaries, basic wage rates established according to the relevantprofessional qualification groups, taking into account an increasing factor that takes into account the complexity of the work performed.

Salaries are determined by the formula:

DO = BO pkg + BO pkg x K, (1)

where: DO – salary, wage rate;

BO pkg – basic salary, basic wage rate according toprofessional qualification group ;

K – increasing coefficient, taking into account the complexity of the work performed.

The decision to establish increasing coefficients and their amounts is made by the head of the institution in relation to a specific employee, taking into account the provision of these payments with financial resources.

Compensatory payments are made in order to ensure increased wages for employees whose work is associated with special conditions labor activity and character individual species works

Compensatory payments are established in the form of additional payments and bonuses to the salary, wage rate and are carried out within the limits of the funds provided for wages.

Compensatory payments include:

Additional payments to employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions;

Additional payments for work in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, night work, weekends and non-working holidays, as well as when performing work in other conditions deviating from normal (irregular) working day, work not included in the scope of the main duties, but directly related to the production process, work in an educational organization with a special working schedule).

For example, supervision and care of children whom parents pick up after kindergarten hours are carried out by a teacher outside normal working hours. In this case, the work of the teacher is recognized as overtime, performed in excess of the established regime (Articles 149 and 152 of the Labor Code of the Russian Federation). Accordingly, payments to educators for such work can be made by the employer from the wage fund, provided that the amount of payments or the standard for calculating them is provided for by a collective agreement, agreements, other local regulations of the children's educational institution or an employment contract with the educator.

Another option for paying for overtime work for a teacher is also possible. Since after the end of the work of a children's educational institution, the teacher is not considered an employee, the parents (legal representatives) of the child must enter into a civil law agreement with him paid provision services (Appendix 2) in accordance with Ch. 39 of the Civil Code of the Russian Federation. In this case, the teacher will act as an individual (performer) not associated labor relations with a children's educational institution that provides services to specific customers.

The cost of the teacher’s services is determined by the parties independently and is indicated in the contract (Articles 421, 424 and 781 of the Civil Code of the Russian Federation). The teacher is obliged to pay personal income tax in the amount of 13% on the amount received (income from the provision of services) (Articles 207, 208 and 224 of the Tax Code of the Russian Federation, part two).

It is recommended at the beginning of the school year to general meeting or parent meetings provide information that the work (service) of the teacher beyond working hours must be paid. It is necessary to clarify that the contract for the provision of paid services must be concluded with a specific teacher.

Incentive payments are established for teaching staff of preschool educational institutions, taking into account the fact that the complexity of the work they perform is taken into account in the amounts of salaries and wage rates.

Incentive payments are aimed at creating incentives to work and increasing its effectiveness. These include:

Payments for intensity and high performance results;

Payments for the quality of work performed;

Payments for length of service continuous operation, length of service;

Bonuses based on performance results.

Pedagogical employees of preschool educational institutions are given bonuses for intensity and high performance results; behind qualification category and experience.

If a teaching worker has two grounds for establishing a bonus (for example, for length of service and for qualification category), the bonus is set on one (maximum) basis.

Performance bonuses include bonuses for achieving significant results, timely and high-quality completion established indicators, plans, tasks, events.

Chapter 1 Conclusions

The remuneration system is a way of establishing the dependence of the amount of wages on the quantity and quality, as well as the results of labor. Workers are paid according to a tariff system, a non-tariff system or a salary system. The wage system (except for budgetary organizations) is established by the employer taking into account the opinion of the elected trade union body and is fixed in collective agreements, agreements or local regulations.

Today there are two wage systems - piecework and time-based. The difference between them is what is taken as the basis for determining the amount of earnings. If wages depend on the amount of time worked, then such a system is called time-based, if on the number of products produced (operations performed or other measures of labor results) - piecework.

Remuneration of preschool teaching staffeducational institution has its own characteristics. Remuneration for teaching staff is established on the basis of official salary and compensation and incentive payments.

Annex 1

Classification of wage systems depending on the way of expressing the relationship between labor standards, wage standards and working time costs

Appendix 2

Contract for paid services
(provision of care, supervision, education services)

"____" __________ 200 __ g. No.______
G. _____________

Parent (legal representative)__________________________________________,
child_______________________________________________________________,
hereinafter referred to as “Parent”, on the one hand, and citizen(s)__________________________________________________________,
hereinafter referred to as the “Contractor”, on the other hand, have entered into this agreement as follows:

1. The Subject of the Agreement

1.1. According to this agreement, the Contractor undertakes, on the instructions (instructions) of the Parent and within the deadlines established by him, to provide services for the care, supervision, and upbringing of the child, and the Customer undertakes to pay for these services.

1.2. The Contractor undertakes to provide services personally.

2. Rights and Obligations of the parties

2.1. The parent is obliged to: inform the Contractor in advance, orally and (or) in writing, about the period of provision of services and determine, together with the Contractor, the amount of actual time required for the provision of services.

2.2. The parent has the right to: refuse to fulfill this agreement at any time by notifying the Contractor no less than _____ days in advance, subject to payment to the Contractor for the expenses actually incurred by him.

2.3. The Contractor is obliged to: warn the Parent in advance about circumstances that make it impossible to provide services at all or within the time frame established by the parties.

2.4. The Contractor has the right to: refuse to fulfill this agreement, subject to full compensation to the Parent for losses.

3. Cost and procedure for payment by the Parent for the Contractor’s services

3.1. Upon completion of services for the care, supervision and upbringing of the child, the Parent and the Performer draw up in writing a certificate of services rendered.
3.2. Services are paid by the Parent based on the certificate of services rendered
within ____ days after the provision of services in cash (by bank transfer by transfer Money to the account: __________).
3.3. The cost of the services provided is determined based on the amount of actual time during which the Contractor provided care, supervision and upbringing of the child. One hour is paid in the amount of ____________________________ (________________________) rub.

3.4. In the event that the impossibility of fulfilling the contract arose due to circumstances for which neither party is responsible, the Parent shall reimburse the Contractor for the expenses actually incurred by him.

4. Duration of the contract

4.1. This agreement is valid from the moment it is signed by the parties and is valid for one calendar year.

4.2. The term of this agreement may be extended or shortened by agreement of the parties.

5. Dispute resolution procedure

5.1. Disputes and disagreements arising during the execution of this agreement are resolved in accordance with the procedure established by law.

6. Amendments and additions to this agreement

6.1. Any changes and (or) additions to this agreement are valid only if they are made in writing and signed by the parties.

6.2. This agreement has been drawn up in two copies, each having the same legal force, one for each side.

7. Responsibility of the parties

7.1. Responsibility of the Parent: in case of failure to pay for the Contractor’s services within the period established by this agreement, the Parent shall pay a penalty in the amount of ___% of the remuneration amount. In case of evasion of execution of the service acceptance certificate, the Parent shall pay the Contractor a penalty in the amount of ___% of the remuneration amount.

1.2. Characteristics of the work of teaching staff of a preschool institution…………………………………………………………………………12

1.3. Peculiarities of remuneration for teaching staff…………….19

Chapter 2. Remuneration of teaching staff of the GBDOU Kindergarten No. 52 of the Frunzensky district of St. Petersburg…………………………………...28

2.1. General characteristics of the organization

2.2. Analysis of remuneration in the organization

2.3. Alternative models of a new remuneration system in education

Conclusion

Bibliography

Application

Introduction

Relevance of the research topic . The figure of the teacher in kindergarten is leading, since it is he who significantly shapes the child’s personality by creating pedagogical conditions for the successful upbringing of children and ensuring the protection of life and strengthening their health. Modern society needs a teacher who is a qualified worker, a conscientious citizen of the country and a multifaceted personality. For the high-quality work of a teacher and the creation of a “teacher model” on which education is oriented, it is necessary to attract and retain highly qualified personnel in children's educational institutions, which is greatly facilitated by the nature of remuneration.

In accordance with the Constitution of the Russian Federation (Article 7), the state guarantees its citizens a decent life, the basis of which is a decent level of wages.In modern conditions, wages are a complex economic and legal category, presented mainly as remuneration for work. It strongly depends on the influence of external and internal factors. External factors are manifested by the state establishing a minimum wage, the level of national wealth, and the ratio of supply and demand in the labor market. Internal factors are directly related to the labor process: labor productivity, complexity, nature of work, etc.

The nature of work in education is dual. On the one hand, labor is of a universal nature, generated by the work of a teacher, which is based on the following components:

Cooperation with contemporaries, i.e. with all participants in the educational process, leading to the development of an educational service focused on meeting the needs of its participants. At the same time, the experience and observations of participants in the educational process, obtained as a result of joint activities and communication, turn into a value system of education and contribute to its development;

Reliance on the work of predecessors, leading to the development of the individual potential of teachers and students, subject to its positive motivation, and, consequently, a sufficiently high level of education, absorbing knowledge and skills in using this experience and the possibility of enriching it;

A multi-purpose characteristic of pedagogical activity, containing a number of functions of a multidirectional nature that must be properly stimulated.

Thus, the organization of wages in education should be collective in nature and take into account the components of professional specificity. On the other hand, labor has an individual character, generated by the specifics of its innovative mechanisms, which dictate a certain individualization of wages.

An analysis of modern scientific literature and the practice of developing a system of remuneration for teaching staff reveals:

Inconsistency between the level and system of remuneration in general and the specifics of teaching activity;

The fundamental lag of budgetary institutions in terms of wages compared to competitive markets;

Insufficient development of theoretical issues of remuneration in the multi-level budget sector of the Russian Federation in a market economy.

Thus, relevance of the research topic and its main tasks are objective reality and extremely important for both the employee and the employer.

Object of study is the organization of remuneration for teaching staff.

Subject of research advocates the organization of remuneration for teaching staff in preschool educational institutions.

Purpose research is the study of remuneration of teaching staff.

To achieve this goal, the following were formulated:tasks , allowing you to determine the logic and structure of the work:

Determine the essence of remuneration;

Describe the work of teaching staff at a preschool institution;

Highlight the features of remuneration for teaching staff;

Give a general description of the GBDOU Kindergarten No. 52 of the Frunzensky district of St. Petersburg;

- conduct an analysis of remuneration in the organization;

Propose alternative models for a new remuneration system in education.

The regulation of relations related to the wage system is complex, and therefore scientific research on individual aspects related to this problem has been repeatedly carried out at different times by specialists in the field of economics, civil and labor law: A. G. Aganbegyan, N. G. Alexandrov, N. A. Brilliantov, L. Yu. Bugrov, I. S. Voitinsky, S. Yu. Golovina, V. M. Dogadov, L. I. Zhukov, I. Ya. Kiselev, V. I. Kurilov, M. V. Lushnikova, S. P. Mavrin, A. F. Nurtdinova, Yu. P. Orlovsky, A. E. Pasherstnik, I. O. Snigireva, V. N. Skobelkin, B. M. Sukharevsky, E. G. Tuchkova, E. B. Khokhlov, V. Sh. Shaikhatdinov, A. I. Shebanova, S. I. Shkurko and others.

Chapter 1. Theoretical aspects of remuneration for teaching staff

1.1. The essence of remuneration

The work of employees of any organization is directly dependent on their professional abilities and on their ability to achieve the goals of the organization. One of the main factors in the development of these abilities is remuneration, which encourages a person to act.

Remuneration isthe price of labor resources involved in the production process. However, f Fundamental economic science operates with the term “wages”, and not the term “wages”, which includes all compensation for labor, so a broad interpretation of this term is quite justified. At the same time, legislative acts interpret wages as compensation for certain characteristics of labor, and do not at all contradict its content as the price of the resource labor, but only develop the definition in a practical direction.

In modern economic theory, wages are defined as “...the price paid for the use of labor” 1, with the term “labor” being considered as a broad concept. It includes remuneration for workers of various professions, specialists of all profiles and owners of small enterprises in the public service sector.

The most common point of view on the definition of wages is its presentation as “remuneration for labor, agreed upon in an agreement with the employer and determined by the quantity and quality of work.” The corresponding definitions are presented in the works of L. A. Syrovatskaya, V. S. Andreev, V. N. Tolkunova. 2 This provision is also enshrined in the legislative acts of our country. In particular, Art. 129 of the Labor Code of the Russian Federation, wages are understood as “...remuneration for labor depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, 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 areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).”

The study of existing points of view regarding wages allows us to draw a general conclusion - there is no single approach to determining wages, which determines the relevance of research in this direction. Currently, this concept is most often considered as remuneration for labor or as the price of labor.

According to A. A. Grekhova, wages as an economic phenomenon represent the price of labor rental. The average market value of this indicator depends on many factors: demographic, social, economic. In addition, wages should reflect the organization's market position, creating an incentive for employees to improve their labor efficiency. 3

From understanding the nature of wages, its two main functions follow: reproductive and stimulating.

1. 
   The reproduction function involves providing workers, as well as members of their families, with the necessary goods of life for the reproduction of the labor force without increasing the composition of the provided family. 4
2. 
   The stimulating function involves establishing the dependence of an employee’s wages on his labor contribution, on the results of the production and economic activities of the enterprise. 5

It should be noted that the 95th Convention of the International Labor Organization (ILO) is related to the protection of wages (adopted on June 8, 1949, entered into force on September 24, 1952). According to the first paragraph of this convention, wages express any remuneration, any earnings, calculated in monetary terms or established by national legislation, paid by the owner to the employee for work performed or for services rendered on the basis of a written or oral agreement on employment. 7

As a socio-economic category, wages require consideration from the point of view of its role and significance for the employee and the employer. For a worker, wages are the main and main article of his personal income, a means of increasing the level of well-being of himself and his family members. Consequently, the stimulating role of wages is to improve labor results to increase the amount of remuneration received. For an employer, employee wages represent one of the main production costs.

On the one hand, the employer is interested in reducing unit labor costs per unit of production, and, on the other hand, is interested in improving its quality, and therefore increasing its maintenance costs, if this will increase the profit of the enterprise by stimulating the initiative of workers. 8

So, there is no consensus among researchers regarding the essence of the concepts “remuneration” and “wages”. Some authors consider them synonyms, others distinguish them from each other and relate them as a generic concept (wages) and the main element of the generic concept (wages).

The remuneration system is understood as a method of establishing the dependence of the amount of wages on the quantity and quality, as well as the results of labor, although, as noted by Yu. P. Orlovsky, A. F. Nurtdinova, L. A. Chikanova, within the meaning of Art. 135 of the Labor Code of the Russian Federation, the remuneration system is “a set of rules for determining wages fees." 9 Most domestic economists identify the following payment systems: simple time-based, time-based-bonus, direct piece-rate, piece-rate-bonus, piece-rate-progressive, indirect-piece-rate and lump sum. 10 A number of authors also highlight the collective (brigade) piecework system. eleven

All remuneration systems, depending on what main indicator is used to determine labor results, are usually divided into forms of wages. 12

Today, there are many different classifications of both payment systems and its forms, which, according to V.F. Ovchinnikov, often contradict each other and which are difficult to consider satisfactory or scientifically sound. For example, in a reputable reference publication for directors of enterprises 13 it is recommended to distinguish three forms of remuneration: piecework, time-based and contract. In the textbook of authoritative scientists of Moscow State University, the third form is the non-tariff form, which includes wage systems: a) with individual qualification coefficients, b) with “forks” of pay ratios, c) contractual and d) commission. 14 We often read and hear that depending on the organization of labor (not on the number of performers - subjects of labor), forms of wages can be individual and collective. There are proposals to distinguish single-factor and multi-factor wage systems. 15

It should be noted here that a number of domestic authors of publications on economics and labor organization do not make any distinction at all between the categories of “form” and “system” of remuneration, considering them as a single whole. Thus, V.V. Adamchuk, O.V. Romashov, M.E. Sorokina note that forms and systems of remuneration reflect the dependence of remuneration on labor standards, on elements of the tariff system and on indicators characterizing the quantity and quality of labor expended. 16 A similar definition is formulated by A.I. Rofe. As an element of the organization of wages, R. A. Yakovlev 17 identifies only wage systems, which, in the author’s opinion, provide a connection between the results of a worker’s labor (individual and collective), labor standards and payment standards.

B. M. Genkin defines both the form and the wage system. The form of wages, in his opinion, characterizes the relationship between the expenditure of working time, the productivity of workers and the amount of their earnings. 18 The definition proposed by the author does not highlight an essential feature in accordance with which the classification of forms of remuneration used at the enterprise can be carried out. At the same time, B. M. Genkin traditionally distinguishes two forms of payment: piecework and time-based. The wage system, the author believes, characterizes the relationship between the elements of wages: the tariff part, additional payments, allowances, bonuses. 19 However, the wage system determines not only the method of using the tariff part, additional payments, allowances, bonuses, but also labor standards, and this is not reflected in the definition. The author only notes that there are dozens of wage systems.

An interesting point of view is that of T.V. Sukhanova, according to whom the form of wages indicates the method of keeping records of labor expended, used in calculating wages for labor. Accounting for labor expended can be carried out directly in working time or in embodied working time (the result of labor - product), accounting of which, in turn, can be carried out both individually - for each employee, and collectively - for a group of workers; both through products produced (volume of work completed) and through products sold. 20

Classification of wage systems, depending on the way of expressing the relationship between labor standards, wage standards and the costs of living and (or) materialized (as a result of) labor, is presented in Appendix 1.

It should be noted that most enterprises in Russia are now building their remuneration models using elements of the tariff system.

Today there are two main wage systems - piecework and time-based. The difference between them is what is taken as the basis for determining the amount of earnings.

The monthly salary of a temporary worker depends on the amount of time worked and is calculated based on whether the tariff rates are set - hourly or daily. With hourly tariff rates, earnings are determined by multiplying the hourly tariff rate by the number of hours worked during the month; at daily tariff rates - by multiplying the daily tariff rate by the number of days worked during the month.

With a piece-rate wage system, workers' labor is subject to rationing. Rationing is regulated by Article 159-163 of the Labor Code of the Russian Federation.

Labor standards are “a specific expression of the measure of labor in a particular organization, i.e. socially necessary expenditure of working time, which develops under market conditions.” 21 There are three types of labor standards: production standards, time standards and service standards. They are established in organizations by the employer, taking into account the opinion of the elected trade union body or by collective agreement.

1. 2. Characteristics of the work of teaching staff of a preschool institution

According to the law on education, “a teaching worker is an individual who has an employment, service relationship with an organization carrying out educational activities, and performs duties for teaching, educating students and (or) organizing educational activities” 22.

In a preschool institution, teaching staff include: teacher, music director, methodologist, speech therapist, psychologist, defectologist.

A kindergarten teacher is a specialist in working with preschool children. This profession is very responsible and requires certain skills from a person.

The teacher works with children, organizes games to develop attentiveness and intelligence, and in his work adheres to the development program for preschool children. Teaching methods are selected depending on the age category, but they all come down to gameplay: this way the child perceives and assimilates the material better.

The preschool curriculum includes classes in elementary mathematics, introduction to children's writers, music, drawing, and fine arts. Most of these classes are conducted by the teacher.

A music director in a kindergarten is a profession that includes many skills: musician, teacher, organizer, screenwriter, director. The music director in a kindergarten is a specialist who develops the musical abilities and emotional sphere of preschool children, the formation of their aesthetic taste, and also determines the directions of pedagogical activity, taking into account their individual and age characteristics.

A kindergarten methodologist is a teacher who works on studying and developing teaching methods; a specialist in the methodology of any subject. The methodologist supervises the work of teachers and other kindergarten workers. Attends classes and tests children's knowledge.

The methodologist tries to keep abreast of new products, studies them and strives to introduce the most successful ones into the practice of teachers. He organizes educational, educational and methodological work, stimulates the professional development of educators/teachers, provides methodological assistance to teachers, conducts methodological seminars, organizes open classes/lessons, monitors their work, etc.

A kindergarten speech therapist is a highly qualified specialist who studies the causes of speech defects (stuttering, lisp, burr, dysgraphia, dyslexia, etc.), and with the help of special techniques, methods and techniques helps children get rid of them. The peculiarity of the profession of speech therapist is that a specialist in this field must be at the same time a doctor, psychologist and teacher, since speech disorders are often closely related to the psychological or even physiological problems of the child.

According to statistics, the number of children who have problems with oral and written speech is growing every year. Ecology, bad habits, lack of live communication with parents affect the development of the child. Therefore, the services of a speech therapist are currently in great demand in kindergartens.

A psychologist in a kindergarten helps children adapt to new conditions faster and easier. The task of a psychologist is to make the life of a child in kindergarten convenient, comfortable, primarily from the point of view of the child’s psyche, general and individual characteristics of its development. The psychologist must help the teacher and the child’s parents find and explain the hidden reasons for some children’s failures, actions and behavioral characteristics. This specialist is obliged not to miss a child whose difficulties are on the borderline of the norm, in order, together with parents and other colleagues, to help him cope with them even before school.

A defectologist in a kindergarten is a specialist who works with children who have deviations in physical or mental development. There are two types of defectologists, depending on how broad the focus of their activities is: those who study, teach and educate children with developmental disabilities.
The responsibilities of kindergarten teachers include caring for their students, organizing children’s leisure time and conducting developmental activities.

The nature of pedagogical work results in two generalized functions that reveal its content - methodological and technological and organizational and procedural (Fig. 1).

Structure of teaching work

6.2. Remuneration system for university teaching staff

The remuneration system determines the methods for establishing the level of remuneration of employees. Remuneration systems are established taking into account:
Unified tariff qualification directory jobs and professions of workers;
Unified qualification directory management positions, specialists and employees;
state guarantees for wages;
a list of types of compensation payments in federal budgetary institutions, approved by the Ministry of Health and Social Development of the Russian Federation;
a list of types of incentive payments in federal budgetary institutions, approved by the Ministry of Health and Social Development of the Russian Federation;
sample provisions on remuneration of employees of institutions by type economic activity, approved by federal government bodies and institutions - the main managers of federal budget funds;
recommendations of the Russian Tripartite Commission for the Regulation of Social and Labor Relations;
opinions of the representative body of workers.
For teachers, a time-based payment system is used, the application of which largely depends on the conditions and quality of their work.
Due to the difference in forms of ownership and, therefore, financing, educational institutions can be state (federal or under the jurisdiction of a subject of the Federation), municipal, non-state (private), institutions of public and religious organizations (associations), and this in practice, as a rule, generates different system wages. Thus, a teacher’s working time can be paid through a salary specifically defined in the staffing table on the basis of a time-based remuneration system, which is typical for non-state universities, or based on the tariff remuneration system in force in a state or municipal university.
The remuneration system for employees of educational institutions includes salaries (official salaries), wage rates, compensation and incentive payments.
The wage fund for employees of the institution is formed for the calendar year based on the volume of limits on budgetary obligations of the federal budget and funds received from income-generating activities.
An educational institution, within the limits of the funds available to it for remuneration of employees, independently determines the amount of salaries (official salaries), wage rates, as well as the amount of additional payments, allowances, bonuses and other measures of material incentives without limiting their maximum amounts.
The salaries (rates) of employees are established by the head of the institution for the relevant professional qualification groups (PKG), taking into account the requirements for professional training and skill level.
The head of an educational institution, on the basis of calculations and within the limits of funds provided for remuneration of employees, independently establishes the size of increasing coefficients for salaries (rates) according to the PKG for the corresponding qualification levels.
The system of remuneration for teachers taking into account the requirements of Part 2 of Art. 333 of the Labor Code of the Russian Federation requires a clear definition of the amount of time a teacher performs his job duties and normative fixation of the volume of his teaching load (teaching work). The standardization of time, which provides for the performance of pedagogical functions within the limits of either the established norm of hours of teaching work at the wage rate, or for a certain length of working time paid according to the time-based wage system, has not currently been carried out.
Features have been established for certain categories of teachers who are not university teachers.
Thus, in the annex to the Decree of the Government of the Russian Federation of April 3, 2003 N 191, for such teachers, the standard hours of teaching, and not pedagogical work, for the wage rate are established, which is defined as the standardized part of teaching work, and the following features are indicated:
for teaching work performed with the consent of teaching staff in excess of the established norm of hours for the wage rate, additional payment is made in accordance with the received wage rate in a single amount in the manner determined by the Ministry of Education and Science of the Russian Federation;
the norm of hours of teaching and (or) teaching work for the wage rate of teaching staff is established in astronomical hours.
Two points follow from this. First, overtime in excess of the established standard hours for the wage rate is not equated to the concept of “overtime work,” which is performed outside the normal working hours for the employee. It follows that exceeding the normalized part of teaching work, which occurs with the consent of the employee and relates specifically to the standard hours of teaching work, i.e. academic load, allows for overtime pay at a single rate. If the employee does not consent to overtime work, then based on the norms of Art. 98 and Art. 152 of the Labor Code of the Russian Federation, it is impossible to involve him in overtime teaching work, despite the payment due to him for the first two hours of work at time and a half and for subsequent hours at double the rate.
There are some differences between the rate and the official salary.
The difference in remuneration based on wage rates from payment in the amount of the official salary is that in the first case, a teaching worker who, with his consent, constantly carries out teaching work in excess of the established norm or less than the established norm, is paid in proportion to the number of hours of teaching load (teaching work) in a single amount based on the wage rate established for him. The exception is cases when work performed in excess of the established norm is carried out at the initiative of the employer and is considered as overtime work.
If an employee is paid an official salary for a set working time, then it does not change proportionally if the employee is sometimes involved in work beyond the established working time. Such work is compensated either for overtime work, or by providing additional leave for an irregular working day, the duration of which is at least 3 calendar days.
The standard hours of teaching work established for one wage rate for teaching workers, provided for in clause 3 of the appendix to Decree of the Government of the Russian Federation N 191, actually corresponds to the standard of their working time, within which they perform their official duties.
Therefore, we can conclude: establishing for teaching staff at universities exactly the duration of working hours, and not the standard hours of teaching or teaching work at a wage rate, involves paying them a monthly official salary or the so-called monthly rate based on the weekly output of 36 astronomical hours. In part 4 art. 129 of the Labor Code of the Russian Federation provides the following definition of the concept “salary (official salary)”: a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month without taking into account compensation, incentives and social payments.
Approximate indicators have been established for incentives for employees of state educational institutions of higher professional education, subordinate to the Federal Agency for Education, for the quantity, intensity and quality of work.
Incentive payments:
1) for the intensity and high results of work and the quality of work performed:
usage innovative technologies in the field of development of education and science in an educational institution;
use of the latest educational and information technologies in the educational process;
conducting active methodological work on the formation curricula;
participation in the development of new educational programs related to the introduction of new directions and specialties;
availability of textbooks and teaching aids and developments created by teachers of the educational institution;
quality of training of students, listeners and students in an educational institution;
the quality of work of the university staff based on the rating assessment of the quality service of the educational institution;
the number of students and students who have won prizes in international and all-Russian Olympiads;
the number of students from among the scholarship holders of the Government of the Russian Federation or the President of the Russian Federation;
high professionalism and quality of work performed;
participation in the implementation of fundamental applied scientific research;
participation in the implementation of federal target and departmental programs;
fulfillment in the prescribed manner of indicators of government contracts, thematic plans of the institution’s research work in terms of deadlines for their implementation, requirements for fulfilling obligations and quality standards;
the number of bonuses, awards, diplomas received by the employee or with his participation;
the number of patents based on the results of scientific and scientific-technical activities;
number of publications in the open press of scientific and (or) scientific and technical results;
number of published monographs, participation in international scientific and scientific-technical cooperation (internships, business trips, publication of scientific and (or) scientific-technical results outside the territory of the Russian Federation);
scientific guidance of graduate students, applicants and students in carrying out research work, theses and projects;
improvement of scientific qualifications, participation in conferences, symposiums, master classes, etc.;
2) for length of continuous work, length of service;
3) bonus payments based on performance results.
Incentive payments are established for the employee taking into account criteria that allow assessing the effectiveness and quality of his work.
It is recommended to set the amounts of incentive payments as a percentage of salaries (rates) at the corresponding qualification levels of the PKG or in absolute amounts.
Incentive payments are made by decision of the head of the institution within the limits of budgetary allocations for remuneration of employees of the institution, as well as funds from entrepreneurial and other income-generating activities directed by the institution to remunerate employees:
deputy heads (vice-rector), chief accountant, chief specialists and other employees directly subordinate to the manager;
heads of structural divisions of the institution (dean), chief specialists and other employees subordinate to deputy heads, - on the recommendation of deputy heads;
other workers employed in structural divisions institution, - on the proposal of the heads of structural divisions.
The specific amount of an incentive payment based on the results of work can be determined either as a percentage of the salary (rate) according to the corresponding qualification levels of the employee’s PKG, or in an absolute amount. The maximum amount of incentive payment based on performance results is not limited.
When introducing new remuneration systems for employees of federal budgetary institutions, the amounts and conditions for making incentive payments are specified in the employees’ employment contracts.
Compensatory payments are established as a percentage of salaries (official salaries), wage rates or in absolute amounts, unless otherwise established by federal laws or decrees of the President of the Russian Federation.
Compensatory payments established by labor legislation include:
1) payments to employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions;
2) payments for work in areas with special climatic conditions;
3) payments for work in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, working at night and when performing work in other conditions deviating from normal);
4) allowances for working with information constituting state secrets, their classification and declassification, as well as for working with codes.
The amounts and conditions for making compensation payments are specified in the employees’ employment contracts.
In accordance with current legislation, in institutions of higher professional education and additional professional education, additional payments are established for the academic degrees of Doctor and Candidate of Sciences. For part-time and part-time employees, these additional payments are established in proportion to the time worked.
According to paragraph 5 of Art. thirty Federal Law"About higher and postgraduate vocational education"scientific and pedagogical workers of higher education educational institutions Supplements to official salaries (rates) are established in the amount of:
40% for the position of associate professor;
60% for the position of professor;
3000 rubles for a PhD degree;
7000 rubles for the academic degree of Doctor of Science.
This norm is, of course, mandatory and cannot be canceled (changed) by a decision of the academic council of the educational institution.
Additional payments for academic degrees are established for teachers who have academic degrees in the profile of the discipline taught.
University employees are paid bonuses, various additional payments and allowances are established for performing the duties of temporarily absent employees, combining positions, and in other cases in accordance with the Labor Code, the university’s collective agreement, and regulations on allowances. Individual allowances and additional payments are established in the employment contract by agreement of the parties.
It should be noted that the bonus for an academic degree of a candidate of sciences is always paid in a fixed amount, regardless of the amount of remuneration and the actual workload. As for the bonus for the position of professor (associate professor), it should be calculated as a percentage of the salary (rate) established for the employee. The teacher's salary is calculated based on the rate, the amount of the salary is increased by the amount of the bonus.
If the higher education institution does not provide for the positions of dean (deputy dean) and head of the department, the performance of the relevant duties may be assigned to employees by means of a conclusion additional agreement to the employment contract with the establishment of additional payment. Additional payments for performing the duties of a dean and deputy dean are established by the instructional letter of the USSR Ministry of Higher Education dated October 17, 1961 N I-66.
Employees performing the duties of the head of the department or dean are given an additional payment for heading the department in the amount of 25% of the official salary, for managing the faculty - 35%.
Additional payment (including in the form of a salary supplement) has the legal nature of an independent type of remuneration for an employee for some inherent qualities (having an academic degree, knowledge foreign language etc.), not available to other employees, or quantitative indicators achieved by him, as well as for his being in special conditions labor, which are established in the relevant act. The amount of the additional payment (allowance) should depend only on the amount worked out (not worked out) by the employee as established in the employment contract, taking into account the requirements of Art. 160 of the Labor Code of the Russian Federation, the monthly labor standard (proportional, for example, 0.75 of the rate if it is determined monthly) and the working time standard prescribed by law (36 hours per week). If a labor standard, for example, 170 hours of individual teaching load equal to 0.25 of the rate, is established for the academic year, its production in one semester does not deprive the employee of this additional payment upon further working out of his monthly working time fund until the end of the academic year.
Non-state educational institutions are included in unified system educational institutions of the country, and they are fully covered by federal legislation in the field of education, unless there are any special reservations. The right to receive bonuses for the title is determined by the status of scientific and pedagogical workers in the positions of associate professors and university professors. According to the literal content of paragraph 5 of Art. 30 of Law No. 125-FZ persons who have academic title Associate professors or professors who do not hold the corresponding positions cannot apply for these bonuses.
A percentage additional payment “for a position” and, therefore, filling a full-time position of an associate professor or professor is an appropriate and legally sufficient basis for the payment of this bonus, regardless of the presence of the same title.
Cash supplements for holding official or unofficial titles of associate professor or professor, both in a specialty and in a department, are not retained for all university teachers. The payment of this bonus (in various combinations with other additional payments) is provided for by law selectively, for example, it is established for scientific and pedagogical workers of special paramilitary educational institutions, judges and court staff, and employees of internal affairs bodies. Currently, only the additional payment for an academic degree is valid.
Additional payment is established when performing the duties of temporarily absent employees. In accordance with the collective agreement in force at the university, for the implementation employee responsibilities absent due to illness or other reasons, an additional payment of up to 100% of earnings may be made.
Bet sizes hourly pay labor standards are established by the educational institution independently.
Previously, hourly wages included vacation amounts in hourly rates on the basis of Resolution of the Ministry of Labor of Russia of January 21, 1993 N 7. In connection with the introduction of new wage systems from December 1, 2008, hourly wages are included in the calculation of average earnings when calculating vacation pay .
Hourly wages in educational institutions are applied when paying for hours given in order to replace teachers absent due to illness or other reasons, which lasted no more than 2 months.
If the replacement of an absent employee by a teaching worker was carried out for more than 2 months, payment for his labor from the date of commencement of the replacement for all hours of actual teaching work is made on a general basis with a corresponding increase in their weekly teaching load (volume of teaching work).
If the substitution continues continuously for more than 2 months, then from the date of its start the average monthly salary of teachers is recalculated based on the specified annual volume of educational work.
Hourly wages for teachers are calculated taking into account the established wage rate coefficients. The coefficient sizes are set as follows.
When teaching students: for a doctor of sciences - 0.25, a candidate of sciences - 0.20, a person without an academic degree - 0.1. When training graduate students, students of educational institutions for advanced training of managers and specialists: for a doctor of sciences - 0.30, a candidate of sciences - 0.25, a person without an academic degree - 0.15.
Hourly wage rates for persons holding the honorary title "People's" are established in the amounts provided for professors and doctors of science.
Internal part-time job paid in a single rate (and not as for overtime work - for the first 2 hours not less than one and a half times the rate, for subsequent hours - not less than double the rate (Article 152 of the Labor Code of the Russian Federation)).
Remuneration is made in proportion to the time worked, depending on output or on other conditions determined by the employment contract (Article 285 of the Labor Code of the Russian Federation), and the work itself is carried out in free time from the main job.
Payment for part-time work is made regardless of the amount of wages at the main place of work for the work actually performed.
Employees from among the teaching staff who are on the staff of the institution can perform teaching work on an hourly basis in an amount of no more than 300 hours per year, which is not considered part-time work.
Remuneration for medical, library and other workers not related to education workers is carried out in educational institutions in relation to the PKG and qualification levels of similar categories of workers by type of economic activity.

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