Who is charged. KTU - calculation of the coefficient of labor participation. Advantages and disadvantages of the system

The collective system of remuneration for the work of employees is a kind of piecework form of earnings with the distribution of wages for each employee, depending on the piecework rates and the total amount of output for the brigade, link, shift, etc. The personal contribution of each employee is evaluated using the KTU coefficient labor participation according to the assigned category and hours worked. The base value is 1 or 100 in relation to specialists who, in the billing period:

• Completed the planned task.
• They did not violate labor discipline.
• We produced products according to established quality standards, according to accepted technologies and labor protection standards.
• Carried out duties as directed.

Individually, the value of the coefficient is set by organizations independently. For this, a protocol or a decision signed by the head is drawn up. An increase or decrease in the indicator occurs depending on the personal contribution of each employee.

Payroll Formula

Downgrading Criteria:

• Non-fulfillment of the production plan.
• Violation of discipline, official duties.
• Poor quality, marriage.
• Violation of technological and production indicators.
• Use of equipment for improper purposes.
• Failure to comply with management instructions.
• Work on faulty equipment.
• Work without means of protection, non-compliance with labor protection.

Upgrading Criteria:

• Fulfillment and overfulfillment of the production plan.
• Overtime employment.
• Mentoring and mentoring new team members.
• Non-standard solutions to labor-intensive and complex tasks.

Note! KTU is used not only in the distribution of employees' salaries, but also in determining the amount of bonuses, lump sums, additional payments for combining, etc.

Calculation formula

When calculating the specific result of earnings for each employee, it is important to remember that the total amount cannot be lower than the salary established when hiring. This norm, enshrined in the Labor Code of the Russian Federation (stat. 8, 57, 135), does not allow the situation of personnel to worsen without changing labor factors work.

The basic formula for calculating KTU looks like this: KTU norm + BC (basic criteria that increase or decrease the base).

For example, at the end of the month, the construction team is entitled to a collective remuneration of 60,000 rubles. There are 4 employees in total. First, you should calculate the total KTU for each member of the team, taking into account the accepted criteria and with the base KTU = 1.

Then there is a distribution of remuneration among employees, taking into account the obtained values ​​of the KTU for each member of the team.

Salary supplements and allowances

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Labor participation rate

Request "KTU" redirects here; see also other meanings.

The coefficient of labor participation (KTU) is a coefficient that reflects a quantitative assessment of the measure of the labor participation of an individual employee in the overall results of the work of a group of workers, characterizing the total contribution of the employee to the overall results of the work of the production team, team. Sometimes referred to as participation fee.

KTU is a generalized quantitative assessment of the labor contribution of workers, managers, specialists, and other employees to the overall results of work. One or 100 is taken as the base value. This corresponds to the average assessment of the work of performers and is set for those members of the team who in the billing month complied with the established technological and quality standards, did not have violations in the field of labor protection, labor discipline, other requirements job descriptions. The base CTU is raised or lowered depending on the raising and lowering indicators, which are designed to reflect the individual contribution of workers to collective results. KTU is determined, as a rule, on the basis of the monthly results of the work of the team. The guarantee of the validity of the establishment of KTU is the daily accounting of indicators that affect the increase or decrease in KTU.

KTU is used in wages when distributing brigade earnings (the over-tariff part of piecework earnings), bonuses for production results, remuneration based on the results of work for the year, and other accruals to the brigade, department, section, workshop.

The tariff part of the earnings is accrued to the members of the brigade based on hourly wage rates and hours worked, regardless of the established KTU employee.

Collective earnings are not and with the help of KTU are not distributed:

• additional payments for work in harmful and difficult working conditions,
• surcharge for night time,
• surcharge for multi-shift work,
• pay for work in overtime, weekends and holidays,
• additional payment for leading a brigade or unit;
• allowances for professional excellence, class, work experience;
• payment for the time of performance of state or public duties;
• rewards for inventions and rationalization proposals;
• benefits for temporary disability, pregnancy, childbirth
• other types of individual payments.

LABOR PARTICIPATION

See what "LABOR PARTICIPATION" is in other dictionaries:

Personal labor participation in an agricultural cooperative is the personal labor participation of a member of a cooperative in the activities of a production cooperative, expressed in the number of days worked by him in the cooperative or the amount of wages or the amount of work performed or output produced at that ... ... Official terminology

PERSONAL LABOR PARTICIPATION - participation of a cooperative member in the activities of a production cooperative, expressed by the number of days he worked in the cooperative, the volume of work performed or output produced in a given period ... Legal Encyclopedia

LABOR INJURY - damage to the health of a citizen as a result of an accident associated with work or the performance of his civic duty and led to a permanent loss of his ability to work. In the Rules for establishing the degree of loss of professional ability to work in ... Russian encyclopedia of labor protection

Labor law - This article or section describes the situation in relation to one region only. You can help Wikipedia by adding information for other countries and regions. Labor law is an independent branch of law representing ... Wikipedia

LABOR LAW - in the Russian Federation and a number of other countries, an independent branch of law, social relations are regulated that develop in connection with the implementation by citizens and others individuals their ability to work. Subject etc. includes several groups of labor and ... Encyclopedia of a lawyer

Labor beginning - In our literature, this term is often understood in a variety of meanings, but most often it means the theory put forward by researchers of the customary law of our peasant population, Barykov, Orshansky, especially Ms. Efimenko ... ... Encyclopedic Dictionary F.A. Brockhaus and I.A. Efron

Labor law - in the socialist states, the branch of law that regulates the labor relations of workers and employees, as well as relations closely related to labor: social insurance, supervision of labor protection; consideration of labor ... ... Great Soviet Encyclopedia

LABOR LAW OF THE COUNTRIES OF PEOPLE'S DEMOCRACY - - In the European countries of people's democracy, in which the dictatorship of the proletariat is being carried out at the present time, the most important measures have been taken to protect, improve and improve working conditions, ensure the growth of real wages of workers and ... ... Soviet legal dictionary

Labor education - the formation of the necessary labor activity moral qualities of a person with the help of labor; in a socialist society in a broad sense, the purposeful formation of a communist attitude to work as the basis of a new spiritual ... ... Great Soviet Encyclopedia

Labor legislation is a system of legal norms that govern labor (and closely related to labor) relations between workers and employees. Soviet T. z. establishes a high level of working conditions, all-round protection labor rights workers and employees. ... ... Great Soviet Encyclopedia

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DRAFT dated 12.04.2004

1. General Provisions

1.1. This Regulation is introduced in order to improve the performance of each employee, structural divisions and the enterprise as a whole, the material interest of the employees of the enterprise in obtaining the maximum effect from their activities.

1.2. This Regulation applies to all employees on the staff of the enterprise, as well as to employees hired by the enterprise for temporary work, with the exception of those working at the enterprise under civil law contracts.

1.3. The basis for the calculation of wages and bonuses are accounting data, statistical reporting and operational accounting.

1.4. LLC "Horns and Hooves" adopted time wages. Time earnings for employees of the enterprise are accrued for the hours actually worked (for employees in the production sector at hourly wage rates, for employees in the non-production sector - at monthly salaries).

1.5. The bonus is accrued for the actual hours worked for:

- official salary (tariff rate);

- surcharges and allowances official salary(tariff rate), paid in accordance with the current Russian legislation and local regulations enterprises for combining professions (positions), expanding service areas, performing the work of a temporarily absent employee, for working overtime and at night, on weekends and non-working holidays.

1.6. Employees of the enterprise who have worked for an incomplete month in connection with conscription into the armed forces of the Russian Federation, transfer to another job, admission to educational institution, retirement, downsizing or staffing, for other reasons beyond the control of the employee and the employer, the bonus is accrued for the actual time worked in this accounting month.

1.7. Employees laid off for own will(Article 80 of the Labor Code of the Russian Federation) or at the initiative of the enterprise administration (Article 81 of the Labor Code of the Russian Federation), no bonus is paid for the last month of work.

1.8. In the first month of work, the bonus is paid to employees who have been hired on a general basis.

1.9. Employees dismissed from their previous place of work for violating labor discipline, absenteeism, appearing at work in a state of alcohol, drugs or toxic intoxication, upon admission to work at the enterprise within 6 months in without fail all types of bonuses are reduced by 50% (except for one-time incentives).

The withheld employee bonus is not distributed to other members of the team, but is sent to the reserve fund of the Board of Directors.

To withhold half of the bonus, the personnel department transfers to the accounting department information about the hired employees, who are subject to the provisions of this paragraph.

1.10. The decision on bonuses is made by the director of the enterprise in agreement with the Board of Directors and is formalized by order of the director.

The decision to reward the director of the enterprise, as well as the heads of departments and services reporting directly to the director of the enterprise or the Board of Directors, is made by the Board of Directors.

1.11. Wages are paid to employees of the enterprise twice a month:

- on the thirtieth day of the reporting month - advance payment for the hours actually worked:

— the fifteenth day of the month following the reporting month — the final settlement for the reporting month.

1.12. The bonus to the employees of the enterprise is paid on the day of the issuance of wages in the month following the reporting one.

2. Definitions

2.1. Conditional TV is an indicator that brings TVs of different pitches and diagonals to a single calculation base.

The basic TV (factor 1) accepts any TV with a diagonal of 14 or 21 inches, regardless of the complexity. 25" TVs are counted with a factor of 1.5, 29" TVs with a factor of 2, 34" TVs with a factor of 3.

2.2. Regulatory payroll - is calculated by the planning and economic department in monetary terms as the amount obtained by multiplying the number of conditional TV sets by the rate approved by the chairman of the Board of Directors.

2.3. Fund of the Board of Directors - fund financial incentives, calculated by subtracting from the standard payroll the amounts accrued to the employees of the enterprise for the time actually worked in accordance with this Regulation.

2.4. The coefficient of utilization of the production lines of the enterprise (KIPLP) is a coefficient showing the completeness of the use of the working time of the conveyor and calculated as the ratio of the technological time required for the production of actually produced TVs (taking into account the planned loss of working time) to the working time of this period ( working time calendar month).

Planned losses of working time are taken fixed at a rate of 5%.

2.5. The coefficient of labor participation (KTU) is a coefficient that reflects the contribution of each employee to the solution of the tasks assigned to his unit. It is determined by the head of the department in accordance with these Regulations for each employee for each reporting month.

2.6. Department labor contribution coefficient (KTV) is a coefficient that reflects the contribution of departments to the achievement of the enterprise's goals and is taken into account when distributing the amounts of additional bonus funds (determined by the Board of Directors).

2.7. Base bonus - the initial bonus, determined as a percentage of the employee's monthly earnings. Monthly earnings, on the basis of which the amount of the base bonus is calculated, include salary (tariff rate), allowances, additional payments and compensations for work on weekends and non-working holidays, at night and overtime and other payments made for the time actually worked in accordance with legislation.

The base premium is set in the following amounts:

- employees of the design and technological service - 200% of monthly earnings;

- employees of production lines (assembly lines, timber processing complex) - 50%;

— other employees of the enterprise — 100%.

2.8. Bonus groups - all employees of the enterprise are divided into two groups according to the dependence of the size of the bonus on the KIPLP:

1) employees whose bonus is adjusted for the CIPL (by multiplying the base bonus by the CIPL);

2) employees whose bonus does not depend on the CIPLP.

Bonus groups are determined for each position (profession) and are fixed in the Handbook on wage conditions, which is developed by the Human Resources and Regime Department and annually approved by the Board of Directors.

2.9. The reporting period under these Regulations is one calendar month.

3. Terms of the bonus

3.1. The standard payroll calculated on the basis of the actual output of products for the reporting month is not subject to adjustment and can only be redistributed between divisions.

3.2.Technological time, required for the production of one product of each model, is calculated by the design and technological service and approved by the Board of Directors on the first day of each month. Technological time for newly mastered models is approved as they are put into production.

3.3. The utilization rates of the enterprise's production lines are not subject to adjustment. Unscheduled losses of working time (development of new models, mass marriage due to the fault of suppliers, etc.) can be compensated at the expense of claims paid by suppliers (customers) or from the reserve fund of the Board of Directors of the enterprise.

4. Documents

4.1. Grid of rates for 1 conditional TV for various organizational, technical, economic conditions and indicators of the enterprise. Developed and adopted by the Board of Directors and approved by the Chairman of the Board of Directors (revised as the conditions and indicators of the enterprise change).

4.2. Technological production standards - are developed by the design and technological service and approved by the director of the enterprise on the first day of the reporting month.

4.3. The handbook on the conditions of remuneration of LLC "Roga i Kopyta", which determines the list of positions (professions) and the main conditions of remuneration, is developed by the Department for Human Resources Management and Regime and approved by the Board of Directors annually (during the year it can be revised as necessary in accordance with the procedure defined by the Enterprise Standard STP-01-03).

5. The procedure for the distribution of payroll funds and payroll

5.1. Payroll distribution procedure

5.1.1. The following are subtracted from the amount of the standard payroll:

- sums of salaries (tariff rates) of employees accrued for the time actually worked;

- the amount of piecework earnings of loaders and drivers of loaders, accrued to them for the number of processed Vehicle;

- the amount of allowances, additional payments and compensations for work on weekends (and non-working holidays), at night and overtime, accrued to employees for the time actually worked;

- the amount of other payments accrued for the actual hours worked in accordance with applicable law.

5.1.2. The remaining amount is the fund of the Board of Directors, distributed by it as follows:

- sums of basic premiums;

- the amount of additional bonus funds;

— amounts of targeted (personal) bonuses distributed personally by members of the Board of Directors;

- reserve amounts.

5.1.3. The amount of the base bonus is determined by multiplying the interest rate determined by this Regulation by the Labor Participation Rate of the employee (KTU) and the monthly salary of the employee, which includes:

- official salary (tariff rate), accrued for the actual hours worked;

- additional payments and allowances to the official salary (tariff rate) accrued for the hours actually worked in accordance with the current Russian legislation and local regulations of the enterprise for combining professions (positions), expanding service areas, performing the work of a temporarily absent employee, for working overtime and night time, weekends and non-working holidays.

The monthly earnings for calculating the base bonus do not include the amount of piecework earnings of loaders and forklift drivers accrued to them for handling vehicles.

5.1.4. The amount of the unit's base bonus may be changed by the decision of the Board of Directors in the following cases:

In the event that a unit fails to fulfill the tasks assigned to it, which led to a deterioration in the performance of the enterprise, as well as in the event of a decrease in production and labor discipline, the amount of the base bonus of this unit may be reduced to 50%;

- in case of implementation of proposals for improving the performance of the enterprise, developed by the division, the amount of the base bonus of this division may increase up to 50%.

5.1.5. In the event of a change in the amount of the base bonus of a unit, all employees of this unit change the base bonuses equally (by an equal percentage).

5.1.6. The amount of additional bonus funds is determined by subtracting the amounts of basic bonuses from the Fund of the Board of Directors and is distributed among the divisions by the decision of the Board of Directors.

5.1.7. The amounts of additional bonus funds are distributed among the divisions in proportion to their share in the total amount of the monthly earnings of the enterprise's employees and are adjusted by the Board of Directors by the Division's Labor Contribution Ratio (CFR).

5.1.8. The base KTV for the reporting month for all departments is taken equal to one and changes in fractions of a unit depending on the following performance indicators of the department:

Table 1

Change in KTV depending on the performance of the unit

	Unit performance indicator	KTV change
	Initiation by the unit and implementation of organizational and technical measures that contributed to one-time cost savings
	Initiation by the unit and implementation of organizational and technical measures that contributed to the reduction of time-consuming expenses for the unit
	Initiation by the unit and implementation of organizational and technical measures that contributed to the reduction of time-constant costs for other units
	Initiation by the subdivision and implementation of organizational and technical measures that contributed to the reduction of time-consuming expenses in the whole enterprise
	Increase in expenses for the unit compared to the previous reporting period (including the payroll of the unit without improving its performance)
	Failure to fulfill the tasks assigned to the unit, which led to a deterioration in the performance of the enterprise

If by the decision of the Board of Directors the size of the base bonus of a subdivision was reduced, the KTV for this subdivision is taken equal to zero and is not subject to increase.

5.1.9. If there are several indicators simultaneously that change the KTV, the final KTV of the unit is determined as the algebraic sum of partial changes in the coefficient.

5.1.10. Amounts of additional bonus funds not allocated to divisions due to a decrease in their CIT are not distributed among other divisions and are directed, at the discretion of the Board of Directors, to a targeted bonus fund or to a reserve fund.

5.1.11. The amounts of additional bonus funds directed to subdivisions constitute the funds of the heads of subdivisions and are distributed among employees at the discretion of their heads.

5.1.12. Amounts of targeted (personal) bonuses and reserve amounts are spent at the discretion of the Board of Directors.

5.2. The procedure for determining Labor Participation Coefficients (KTU)

5.2.1. KTU workers of production lines of shops determine the master of the corresponding line together with the foremen.

KTU employees of the warehouse group are determined by the head of the warehouse group together with the heads of warehouses and foremen.

KTU of other employees is determined by the heads of Departments (services) together with the heads of departments (services, groups, bureaus) included in these Departments (services).

5.2.2. KTU is taken equal to one, if in the reporting period the employee was not subject to disciplinary action, timely and conscientiously performed his functional duties.

5.2.3. KTU changes in fractions of a unit depending on the following individual indicators of the worker's labor:

table 2

Change in KTU depending on the individual performance of the employee

	Employee labor indicators	KTU change
	Professional excellence, expressed in the achievement of higher individual labor productivity with high quality
	Labor activity aimed at the development, implementation and development of new equipment, technology, organizational and technical measures aimed at improving the performance of the unit and the enterprise as a whole
	Initiative in the development and application of progressive techniques and methods of work and the high level of compliance achieved in this regard, planned assignments, other performance indicators of the unit and the enterprise as a whole
	Systematic performance of work in related professions (specialties), which significantly improves results collective labor
	Weak intensity of labor, expressed in a systematic lag behind the general pace of collective labor
	Insufficient professional skills, manifested in low labor productivity and poor-quality performance of tasks
	Unreasonable failure to comply with the official order of the immediate supervisor
	absenteeism, being late for work good reasons, unwarranted early departure from the workplace
	Violations of the requirements of labor protection, fire safety, work technology
	infliction material damage enterprise as a result of damage, theft of property or other actions (inaction)
	Violations of the Internal Labor Regulations
	Rude behavior towards subordinates, colleagues or supervisors

In the presence of absenteeism, cases of appearance at the workplace in a state of alcoholic, narcotic or toxic intoxication, as well as in the presence in the reporting month disciplinary action the value of the KTU of the employee is taken equal to zero.

5.2.4. The amounts of bonuses not accrued to individual employees due to a decrease in their KTU are redistributed among the rest of the employees of the unit in accordance with their KTU.

5.2.5. If there are several indicators simultaneously that change the KTU, the final KTU of the unit is determined as the algebraic sum of partial changes in the coefficient.

5.2.6. After determining the KTU, managers bring its values ​​to the attention of their direct subordinates with a mandatory explanation of the reasons for the change.

5.2.7. The values ​​​​of KTU of the heads of Departments and services reporting directly to the director of the enterprise or the Board of Directors are determined by the Board of Directors and accepted equal coefficients labor contribution (KTV) for the relevant departments, services.

5.3. Payroll procedure

5.3.1. The initial data for payroll calculation are:

a) timesheet data verified by the personnel department on the time actually worked by employees of the enterprise - provided to the accounting department by timekeepers before 1700 on the first day of the month following the reporting one;

b) coefficients of utilization of production lines of the enterprise (KIPLP) - provided by the Board of Directors to the accounting department before 1700 on the first day of the month following the reporting one;

c) data on the actual output for the reporting month - provided by the warehouse manager finished products to the planning and economic department to calculate the normative payroll of the enterprise; onmouseout="msoCommentHide(" onmouseover="msoCommentShow(" id="_anchor_7" class="msocomanchor">

d) reports on loading and unloading operations and an order for their payment - are provided by the head of the group of warehouses to the accounting department no later than 1700 on the third day of the month following the reporting one;

e) coefficients of labor participation of employees - are transferred by the heads of departments to the time sheet for entering data into the time sheet.

5.3.2. The accounting department, on the basis of the data provided, in accordance with the Handbook on wage conditions, calculates wages by name for departments with the allocation of the following amounts:

- salary (tariff rate) accrued for the actual hours worked;

– payment for overtime and work on weekends (non-working holidays);

- additional payments and allowances to the official salary (tariff rate) accrued for the actual hours worked in accordance with the current Russian legislation and local regulations of the enterprise for combining professions (positions), expanding service areas, performing the work of a temporarily absent employee;

— base bonus, adjusted for KIPLP (for employees of the first group) and KTU.

5.3.3. Not later than 1700 on the sixth day of the month following the reporting one, the accounting department provides the planning and economic department with a summary register with the accrued amounts. The amounts accrued at the expense of the fund are excluded from the register social insurance, including - on sick leave, as well as the amounts accrued for Workshop No. 4 (all calculations for Workshop No. 4 are carried out separately).

5.3.4. The planning and economic department (PEO), no later than 1200 on the seventh day of the month following the reporting one, based on the data received, calculates:

- the number of conditional televisions produced and the standard payroll of the enterprise;

— amounts remaining at the disposal of the Board of Directors after the accrual of monthly earnings and basic employee bonuses;

- weight shares of divisions in the total amount of monthly earnings of employees of the enterprise.

5.4. The Quality Control Department (DCC), not later than 1200 on the seventh day of the month following the reporting one, provides the Board of Directors with data on actual losses - defective component parts due to the fault of divisions to adjust additional premiums. Loss data are prepared on the basis of monthly shift sheets.

5.5. The Board of Directors analyzes the data received from the PEO and DCC and determines, taking into account the KTV, the amount of additional bonuses sent to the divisions.

Information about the decisions taken by the Board of Directors is brought to the heads of departments at the meeting.

5.6. Not later than 1700 on the eighth day of the month following the reporting one, the Board of Directors provides the accounting department of the enterprise with data on the amounts of additional bonuses sent to divisions, as well as information on targeted (personal) bonuses.

5.7. On the basis of the data received from the Board of Directors, the accounting department makes the final calculation of wages. The amounts of additional bonuses directed to the divisions are distributed among the employees of the divisions, taking into account their KTU.

5.8. After the final amounts of bonuses are approved, the director of the enterprise issues an order on bonuses to employees based on the results of work for the reporting month.

Or calculate it quarterly?

1. Less time is taken from managers.

2. punishments for misconduct and rewards last longer in time, which increases them motivational effect.

1. When determining KTU, the manager will have to process data for a longer period.

2. An employee can get a high KTU, then play the fool for three months and quit. If you provide for the possibility of adjusting the KTU before the end of the quarter, they will begin to abuse it - the motivational effect will decrease (see clause 2 in the Pros).

It is possible to leave the Directory and determine the terms of payment directly in the staffing table. This will simplify the work of DUP and accounting.

The Directory can provide for the number of staff positions (no one forbids us to have such a document and pay for work / services of third-party organizations on it) - in case a decision is made to leave the Directory, and we will not switch to a single staffing table.

The Standard of the enterprise establishes that not a single change in the number of staff positions and in wages is made without appropriate calculations (economic and normalization).

The indicators can be supplemented, changed at the discretion of the Board of Directors (it all depends on what we want to achieve from people (increase in production volumes, increase gross income, reducing costs, increasing profits - profitability, etc.?).

the values ​​of the coefficients are determined by the Board of Directors depending on the priorities. If necessary, the DUP will develop proposals for a list of indicators and values ​​of KTV (only the principal consent of the Board of Directors is needed)

Data submission deadlines not specified

Deadlines have not been set. Set the deadlines for submitting data so that the timekeepers have time to enter data into the time sheet by 1700 on the 1st day.

If approved staffing, the list of departments will not be needed - they will be determined by state.

One of effective tools, which can be used by the employer when calculating the wages of employees and shaping the motivation of workers, is the coefficient of labor participation (KTU). It allows you to evaluate the contribution of each employee to the achievement of the overall result and makes it possible to create a fair system of remuneration through the use of KTU in the organization. However, it should also be remembered that the labor participation rate has its advantages and disadvantages - KTU can be both relevant in some cases, and practically useless or even harmful in other conditions.

What is the labor participation rate

First of all, the labor participation rate is an indicator according to which the direct contribution of an individual employee to the activities of the entire organization or a separate structural unit is assessed. It is used to calculate the direct level of wages of employees directly, which, when used, makes it one of the most important statistical indicators at the enterprise or within one structural unit.

Most often, KTU is used in the case of team work, where the overall success directly depends on both the individual work of workers and the direct activities of the entire team as a whole. There are two main options for the use of KTU:

• With unpaid wages. AT this case KTU can influence the entire amount of wages if the requirements of the law regarding the implementation of basic guarantees to employees are observed.
• At wage rates. In such a situation, the work of employees can be paid according to the established salary or in accordance with the tariff as the main part of the salary, and the KTU directly affects the size additional payments employees for the fulfillment of the tasks assigned to them.

It should also be noted that the use of the coefficient of labor participation in the Labor Code of the Russian Federation is not directly considered in any way. That is, the application of this method of calculating wages and the specific mechanisms for its use depend solely on the desire of the employer and the relevant internal regulations of the organization. However, attention should be paid to the fact that the use of KTU is possible only if such actions do not violate the requirements of the law. Therefore, before introducing the aforementioned remuneration system, it is recommended that you familiarize yourself with the provisions of the following articles of the Labor Code of the Russian Federation:

• Art.8. Its provisions provide the employer with the opportunity to adopt local regulations governing the specifics of the labor process in the organization, including in matters of remuneration in general, provided that they do not worsen the position of employees in relation to the basic guarantees and requirements of the current labor law.
• Art.57. The standards of the said article provide legal regulation direct content agreements between employees and employers. In particular, the text of the document must also mention the system of remuneration used.
• Art.72. The principles of this article consider the possibility of changing employment contracts. Pay attention to its provisions should be all employers planning to introduce KTU in the organization after the start of its work - since the use of labor participation rates will also imply a change in the current wage system.
• Article 74. Main legal regulations of this article regulate the possibility of unilateral changes in the terms of employment contracts by the employer - in the case of the introduction of CTU, the employer has the right to focus on its provisions in order to encourage employees to agree with the new work procedure or be able to dismiss them in the absence of such consent.
• Art.135. This article discusses the concept of wages in general, possible ways to establish it and the general legal regulation of the principles of calculating wages for employees. In particular, the provisions of this article allow employers to independently develop and implement payment systems, if they do not contradict the norms of the Labor Code of the Russian Federation and violate the rights of employees. At the same time, the employee should always be able to accurately and in detail familiarize himself with all the features of calculating his salary.

KTU can only be applied in cases where there is a collective activity. If employees work in individual projects, and do not perform collective tasks, and also simply in relation to assessing the quality of work of an individual employee in isolation from the team, the use of KTU is impossible in principle.

Advantages and disadvantages of KTU

Like any wage system, KTU, as a complex, has certain advantages and disadvantages. The advantages of using the labor participation rate include:

However, KTU also has certain disadvantages:

• collective component. The use of KTU is relevant only in relation to certain groups of employees. Thus, far from all positions and specialties, this method of remuneration can be applied in principle.
• Inapplicability in certain areas of activity. The labor participation coefficient is used primarily in those areas of work where the labor of employees directly affects the formation of the organization's income and has a certain material embodiment, and can also be fairly easily assessed according to the specified criteria. For employees not directly associated with production process and direct impact on economic indicators enterprises, the use of KTU is inefficient.
• Subjective assessment risks. The use of KTU with the wrong choice of factors affecting the coefficient or with the imperfection of assessment methods can lead to an extremely subjective use of the aforementioned system, when the actual value of the distributed coefficients is not carried out in accordance with real achievements employees, but used by managers for their own benefit.

The introduction of KTU at the enterprise - a step-by-step procedure for establishing the coefficient of labor participation

To introduce KTU in an organization, the employer should take care of the correct design of this process from a procedural point of view. Despite the fact that the practical implementation of CTU may differ significantly depending on the specifics of the work of a particular organization, in the general case step by step procedure setting the labor participation rate at the enterprise may look like this:

1. Formation of the KTU system. The employer should develop the KTU system used, determine the procedure for establishing labor participation rates. This can be done in a variety of ways, including by dividing various jobs and actions by points, as well as by determining penalties for various misconduct. Points can be awarded depending on the direct complexity of the work, actually worked shifts or manufactured products, additional actions, and removed - respectively, for missed working days, damage to products or the release of defective products and other actions that reduced the quality of the overall result.
2. Fixing the KTU system in the local regulations of the enterprise. The employer is required to record in internal documents organizations, all the features of the KTU system used and its influence on the formation of employees' wages. At the same time, this information should be available to employees, and employment contracts with them should contain at least references to current local regulations.
3. Making changes to employment contracts. If KTU is already established in relation to existing employees of the enterprise, then a change should be made employment contract by entering into an additional agreement. However, if employees do not agree with new system, the employer should justify the introduction of KTU by organizational or technical changes, and familiarize employees with them two months before they come into force. Dissenting employees may in this case be dismissed or transferred to other positions at the end of the specified period.

The employer is obliged to ensure that employees receive the minimum wage in the amount corresponding to the minimum wage, taking into account various additional factors. It is possible to pay wages below the minimum wage only in cases specified by law, more details about which can be found in a separate article.

It should be remembered that in relation to individual payments, it is unacceptable to use KTU. Such cases where it is impossible to use the coefficient of labor participation include the following situations and types of payments:

• Compensation for dangerous or harmful conditions labor.
• Overtime pay.
• Extra pay for night work, work on weekends and holidays.
• Regional additional coefficients.
• Bonuses and other payments not related to labor results and the KTU system, for example, the 13th salary.
• Compensation payments and financial assistance.

How to calculate labor participation rate - formula

Every employer and personnel worker, as well as direct managers in whose activities KTU is applied, should know how to calculate the labor participation rate. The specific KTU formula will directly depend on the characteristics of the system and mechanisms used in a particular organization. However, in general cases, the formula for calculating the labor participation rate is as follows:

KTU \u003d (BS / B1 + B2 + ... + BN) * K

Where KTU is the coefficient of labor participation, BS is the personal assessment of the worker's work, B1, B2, BN are the assessments of other employees, and K is the total number of employed employees in relation to which the KTU is applied.

An example of calculation in these cases is the situation when the coefficient for one five-day working week is determined for a team of 10 people. The work of the foreman has a basic difficulty of 3 points, the work of the welder - 2 points, and the work of ordinary fitters - 1 point.

Five installers fully completed the tasks assigned to them within the allotted time and received, respectively, one point each.

The foreman also completed his tasks in general and received 3 points, however, due to problems in ensuring the work of the entire unit, he received a penalty of 1 point, and in total he has 2 points.

One of the welders missed one of the working days for a good reason, while on the other days he worked in a normal mode and therefore he receives 2*4/5=1.6 points.

One of the installers made a mistake in his work and was fined 0.6 points according to the results of his work and has only 0.4 points according to the results of the week.

Another installer, on the contrary, corrected the mistake made by the previous employee, for which he was given an allowance of the corresponding 0.6 points and his KTU as a result corresponds to 1.6 points.

The last welder to complete the task went out on a day off and received an additional 0.4 points for this, and his KTU was 2.4 points.

In total, all employees have 1+1+1+1+1+2+1.6+0.4+1.6+2.4= 13 points. The payment for the working week of the brigade is 130 thousand rubles, respectively, the distribution of wages in this case will look like this:

A welder who leaves on a day off receives 24 thousand rubles, as well as an allowance in the form of a double payment for that day, which cannot be a component of the CTU. So one business day this welder is estimated when considering a week at 4 thousand rubles - and at 8 thousand rubles for work on a day off. In total, his salary will be 28 thousand rubles.

This is only an approximate and simplified version of the calculation of the labor participation rate, which makes it possible to assess the capabilities of this system as a whole. It must be understood that its practical implementation can cover a much wider range of features and nuances of labor activity, various mechanisms for remuneration of employees and other aspects of labor.

An example of remuneration calculation according to KTU

Suppose that in our conditional team there are five workers engaged in the manufacture of stools during a specified time period. For the implementation of the plan, their team is entitled to a payment of 1000 monetary units (we will take a conditional value for calculations).

The first employee fully complied with the plan, complied with all the norms, having worked the prescribed number of working hours, that is, his KTU is 1.

The second worker overfulfilled the norm by a quarter, the rest of the indicators are the same as those of the first. KTU will turn out 1.25.

The third employee fulfilled the norm, but due to his fault (non-compliance with the rules for working with equipment), the woodworking machine was broken, which forced the work to be suspended. In addition, he was several times late for the start of the working day. Therefore, several points were deducted from him, and his KTU was 0.5.

The fourth employee fixed a breakdown in a woodworking machine, the qualification allowed him to do it. He was given points for equipment maintenance, in addition, the management noted the quality of his work, and his KTU turned out to be 1.6.

The fifth employee took time off on the last day of work. His work did not cause complaints, but in fact he worked a little less than the others, so the KTU decreased to 0.65.

Now let's calculate the share of each employee, which he will receive with the tariff-free method of payment, or the additional remuneration laid down as extra earnings, with the established "fixed" tariff.

The sum of all KTU: 1 + 1.25 + 0.5 + 1.6 + 0.65 = 5.

With tariff-free payment, the total amount will be distributed as follows: 1000 / 5 = 200 (the average share corresponding to a unit of KTU). Then employees should:

• 1st employee will receive 200 (units of account);
• 2nd - 200 x 1.25 = 250;
• 3rd - 200 x 0.5 = 100 in total;
• 4th - 200 x 1.6 = 320;
• 5th - 200 x 0.65 = 130.

Thus, thanks to KTU, earnings were unevenly distributed, some employees received significantly more than others. However, this is due to objective factors, so it will not cause a feeling of injustice and discontent in the brigade.

We will tell you how KTU is deciphered, what the indicators affect. The article contains an algorithm for calculating salaries, taking into account the effectiveness of each employee, samples of useful documents and cheat sheets.

From the article you will learn:

Related materials:

What is KTU in wages

Employees work with different returns, which can be calculated using the labor participation rate. KTU - the degree of contribution of each employee to the benefit of the organization. The base value of the coefficient is 1 or 100.

KTU: transcript

In fact, KTU is a coefficient that is applied to the accruals of employees who, in the billing period:

• completed the assigned tasks;
• adhered to the established requirements for technology, quality, labor protection;
• observe discipline, work instructions;
• performed their duties flawlessly.

Labor efficiency levels in the overall assessment of employees based on labor analysis

Download full table

The basic KTU is reduced or increased depending on the indicators that reflect the personal contribution of the employee to the collective result of labor. Each company defines individual sizes coefficient of labor participation. The decision is made at the meeting of the brigade and drawn up in the minutes. In the future, daily accounting of parameters is carried out, after which calculations are performed.

KTU (labor participation rate) is usually used for piecework pay. The tariff part is calculated at hourly rates, hours worked. The payment by the coefficient and the premium are paid from the over-tariff part of the payroll. With the help of KTU, they distribute bonuses for labor achievements, a one-time remuneration.

Checklist: how to evaluate the work of a beginner

What affects KTU

What reduces KTU (labor participation rate)	Indicators that increase KTU
Failure to comply with the instructions of the head, the plan. Violation technological processes, marriage, poor quality of work. Violation of discipline, labor protection requirements. Performing work without instructions, permits, protective equipment. Use of faulty equipment, tools, techniques.	The manifestation of initiative, activity in the performance of organizational and technical work. Solving a complex, responsible task. Completion of work on time or earlier. Mentorship. Socially useful activity. Overtime work.

Which organizations can use KTU (labor participation rate)

KTU in wages can be set in any organization, but the labor participation rate is easier to calculate in production. It is irrational to implement the system in offices, since it is impossible to determine indicators for a particular employee if the type of work is constantly changing. For example, some projects involve different contributions from specialists.

The main condition for the introduction of KTU is the collectivity of labor. The coefficient of labor participation is not determined when individual works. Payroll calculation with KTU is not possible in the following cases:

• damage compensation has been established;
• make payments for night shift overtime work, including weekends and holidays;
• when accruing bonuses, additional payments for the management of a department or team, bonuses for qualifications;
• allowances have been made.

If there is no teamwork in the organization, there are benefited workers, use other evaluation methods to determine if they are performing well. After analyzing the effectiveness of labor, you can choose the appropriate payment system.

An overview of different assessment methods

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How to calculate KTU in the brigade

How to calculate the labor participation rate of an employee is decided by the company's specialists, based on the field of activity. At the first stage, the heads of structural divisions offer to fill out a questionnaire in order to calculate the objective parameters and criteria for evaluating employees.

Sample Questionnaire for Managers

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The list of questions should affect all areas of activity, the interests of the organization and employees. To avoid demotivating staff, do not make major changes to existing system payment, but pay a premium. At the same time, all employees are required to understand how to calculate KTU by salary. The formula must be viewable.

Spot lazy careerists - host a coaching session

The calculation of KTU is based on the application of a system of established parameters, where each person is assigned points. Previously, the employee is assessed, receives a certain number of points. After which they are summed up, KTU is calculated.

How points are awarded

1. The complexity of the work: very hard work - 3 points, moderate work - 2 points, easy - 1 point.
2. Load: maximum - 3 points, average - 2 points, minimum - 1 point.
3. Working with equipment: 1 point for each type of equipment.
4. Maintenance of tools, equipment: 2 points.
5. Quality of work: 1 point for control and compliance.
6. Responsibility: up to 3 points, from which points are subtracted for violations

Sample score sheet for sales manager

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Calculation of KTU: an example

The team consists of five employees who manufacture parts. For the implementation of the plan, 1000 monetary units are required. The first specialist fulfilled the plan and made the norm. His KTU is 1. The second overfulfilled the plan by a quarter. His KTU is 1.25. The third made the norm, but broke the machine, which led to downtime. His KTU is 0.5. The fourth one repaired the machine, so he got extra points. Its coefficient is 1.6. The fifth specialist was forced to take time off, so he worked less than the others. His KTU is 0.65.

To determine the labor participation rate, the calculation must be performed as follows: 1 + 1.25 + 0.5 + 1.6 + 0.65 \u003d 5. With tariff-free payments, the amount will be distributed as follows: 1000 / 5 \u003d 200. Employees are required to:

• the first - 200 units;
• the second - 200 * 1.25 = 250 units;
• the third - 200 * 0.5 = 100 units;
• the fourth - 200 * 1.6 = 320 units;
• fifth - 200 * 0.65 \u003d 130 units.

It turns out that the calculation of salary according to KTU is carried out according to the formula and depending on the contribution of the employee. It is important to be honest when awarding points and distributing funds. If employees decide that they have incorrectly calculated the indicators, a serious conflict may arise in the company, which will worsen the psychological climate. Motivate them to work harder to get more.

Implement the ROWE strategy: everything for the end result

What to consider when implementing KTU

Calculating the labor participation rate takes time and analysis.

When introducing KTU into the system of incentives for workers in production Special attention pay feedback. Explain to employees the mechanism for calculating wages or bonuses. They must clearly understand what the values ​​of the organization are, for which indicators you can get a bonus. This will partially offset the shortcomings of the system.

Conduct a survey among subordinates: are they involved in the work

Calculation of salaries taking into account the personal contribution of employees causes difficulties. When designing a CTU system, consider many nuances. The system of remuneration and motivation should be transparent, fully understandable and fair. Any employee must understand why he receives less than another specialist with the same education and qualifications. Employees need to explain how the labor participation rate is calculated.

In most cases, payment for labor occurs according to established tariffs. But it is not the only way to reward the employee for labor activity, especially if the result of labor was achieved by collective efforts. In this case, we apply KTU (labor participation rate). The calculation of this indicator, as well as the main nuances of the application will be discussed further.

Definition

What is meant by labor participation rate and where does it apply?

KTU is a numerical value that reflects the assessment of the participation of each member of the team in labor activity. This indicator is used to stimulate payments in the collective form of labor organization, as well as to show the contribution of employees to the result of work.

KTU is applicable as a weighting factor for the distribution Money obtained as a result of collective work.

The most common use of the indicator is the work of the team. Here, the result is achieved by joint efforts, and KTU (labor participation rate, the calculation of which takes place according to the worked out standards of each member of the team) shows which of the workers performed their functions in what way.

Criteria

The indicator may decrease or increase depending on the individual contribution of each employee, his contribution to the overall result. Each organization has its own criteria for the coefficient. The procedure for determining and applying the coefficient of labor participation should be submitted to the team meeting with the execution of the relevant protocol.

When does the ratio go down? These are cases like:

• failure to comply with the instructions of the management;
• violation of technology in production;
• non-fulfillment of the established plan and indicators;
• marriage in work or low quality;
• violation of discipline;
• violation of labor protection conditions;
• performance of work without instructions, permission;
• use of faulty equipment;
• misuse of equipment, etc.

When the coefficient increases? These are the cases:

• expression of initiative, activity;
• solution of a responsible task;
• performance of work in a short time;
• patronage, etc.

When using KTU, surcharges are distributed as follows:

• bonuses for performing work in excess of the established norm;
• bonuses due to a change in the standard;
• savings on wages due to the release of employees.

Where not to apply

The main condition for applying the coefficient is the collectivity of labor. KTU (labor participation rate), which is not calculated for individual payments, cannot be used when calculating:

• damage compensation;
• overtime;
• additional payments for work on holidays and weekends;
• night shift allowances
• additional payments for the management of a team or department;
• bonuses for qualifications;
• bonuses for professional finds;
• any kind of benefits.

Who installs? Distribution of funds

Labor legislation does not regulate clear positions regarding the calculation of earnings according to KTU (labor participation rate). The calculation is made convenient way, the main thing is that there are no contradictions with laws and other regulatory documents.

It is important to know that no matter how the earnings are distributed, the amount that each member of the work team receives cannot be less than that set by the tariff for similar work performed for a specific period of time.

Depending on the form of payments, the coefficient is applied in:

1. Tariffless system. The amount to be paid is divided by the number of employees, and then the average coefficient equal to one must be adjusted based on the KTU.
2. Distribution over the tariff. Each employee receives a fixed amount of money according to the tariffs, and the rest of the money must be divided according to the coefficient.

Calculation: formula

The procedure for calculating KTU is based on the use of a system of established parameters, where each is assigned a score. Each member of the team or department is assessed for all parameters, receiving a certain number of points for all parameters. The scores are then added together.

To apply the formula, you need to know the exact number of employees in the team or department into which the total participation will be divided. The calculation can be made as follows:

KTU = (0/1+2+3+…….+n) * N, where:

• KTU is the coefficient of labor participation;
• 0 - parameter estimation assigned to each team member;
• 1+2+3+…..+ n - total points;
• N is the number of workers in a team or department.

Consider the features of calculating the coefficient. Let's say there is a team where for each of its members the parameters for assessing labor have been developed. Main criteria:

1. The complexity of the work (very hard work - 3 points, moderate work - 2 points, easy job- 1 b.).
2. Temporary load (maximum - 3 b., average load - 2 b., minimum - 1 b.).
3. Work with equipment (1 point for each type of equipment).
4. Maintenance of tools or equipment (2 points for each case).
5. Quality of work (1 point for control and compliance).
6. Responsibility for the result (up to 3 points, from which points can be subtracted in case of violation)

You can calculate everything manually, or you can use the Excel program.

Calculation example

The first worker fulfilled his plan and complied with all norms. Its KTU is equal to one. The second worker overfulfilled the plan by a quarter and complied with all the norms. His KTU is 1.25. The third worker made the norm, but because of him the machine broke down, which stopped work. In addition, he was late several times. His KTU is 0.5. The fourth worker repaired the machine, for which he received additional points. His total KTU is 1.6. The fifth employee was forced to take leave on the last day of work. Accordingly, he worked less than others. His KTU is 0.65.

Now let's do the calculations: 1+1,25+0,5+1,6+0,65 = 5.

With tariff-free payments, the amount will be distributed as follows: 1000/5=200. This means that each employee must:

• 1 - 200 units;
• 2 - 200*1.25=250 units;
• 3 - 200*0.5=100 units;
• 4 - 200*1.6=320 units;
• 5 - 200*0.65=130 units

So it turns out that the payments to each member of the brigade are distributed according to his work.

The coefficient of labor participation is one of the options for distributing the team's earnings during collective work. It allows you to evaluate the benefits of the work of each employee on a point system. For what points will be awarded, and in what quantity, each company decides independently. And remuneration will be calculated in proportion to the amount received: the more KTU, the higher the amount of payments.

The key element in any company is its staff. People are the most important resource that every enterprise needs, despite the widespread replacement manual labor machine. But how to evaluate the contribution of a particular employee to the common cause? There are many ways to do this, and one of them is the calculation of the labor participation rate.

Definition

The coefficient of labor participation (K TU) is a conditional indicator for evaluating the benefits of each employee in the workforce. Reflects how valuable an individual specialist of the company is, and what is his contribution to the overall results of work. To TU is used to stimulate work, determine the motivational component of remuneration (bonuses, incentive payments).

Attention! The higher the K TU, the more benefit for the company is this employee.

Calculation formula

To calculate the indicator, a point system is used. That is, for each useful action, the employee is assigned a certain score, which is then summed up with the rest and divided by the number of points of the brigade / department.

Important! Each company sets its own criteria for accruing/writing off points.

To TU find by following formula:

• Bi - the amount of points for a particular employee;
• ∑B - sum of scores of all employees;
• N is the number of people in the brigade/department.

Application to specifications in practice

The use of the coefficient is justified if the enterprise uses collective participation in the labor process, and the overall result is achieved by joint efforts. Just to determine the size of this remuneration, K TU is needed. It is used as part of piecework wages.

Reference! To TU in the organization of team work, when each employee has his own qualifications and performs a certain area of ​​work, and payment is charged to the entire team.

If other forms of remuneration for performance are used for payroll calculation (fixed payments for the achievement of certain results, bonus for the implementation of the plan above the norm), in this case the coefficient is calculated on the amount remaining after deducting these payments.

Reference! If a team of 3 people relies on 20 thousand rubles. for performing certain work, but Ivan earned a bonus of 2 thousand rubles, then the remaining amount of 18 thousand rubles is distributed according to the coefficients.

TO TS is not used for individual payments to an employee. These include:

• allowances;
• additional payment for qualification and experience;
• allowance for curating and mentoring;
• payment overtime;
• harm payments.

Who determines KTU? This is usually done by the foreman or shift supervisor. The issue of calculating the coefficient can be submitted for collective discussion.

Important! The calculation of K TU cannot contradict the norms of labor legislation. The amount must not be less than the minimum this species work.

Standard value

The base value of the coefficient is taken as one (1).

Thus, the higher the coefficient, the more valuable the contribution of the employee and the greater the amount of payment for his work.

Calculation example

Since each team may have different methods of scoring, let's take the following scheme as an example.

Table 2. An example of scoring

Criterion/Score
Accrual:
Qualification	Supervisor	Line employee
The complexity of the work
Employee workload	Maximum
Language skills	Japanese/Chinese (per each)	French/German (per each)	English
Make a deal	In the amount of $ 1,000	In the amount of $ 500-1 000	For less than $500
Write-off:
being late	Supervisor	Line employee
Conflict situations with clients		Supervisor	Other employees

There are 4 employees in the team, 1 of which is a team leader.

In total, the team has 73 points and 250 thousand rubles. wages, which must be divided in accordance with TO TU.

According to the terms of the task, the employee Ivanov I.I. scored the most points. - 23. The coefficient of his labor participation in the team was more than 1. Accordingly, the earnings turned out to be higher - almost 79 thousand rubles. The trainee Fedorov F.F. earned the least points. His TO TU turned out to be the least - 0.55. And earnings are lower - 34 thousand rubles. You can download an example of calculations in Excel.

Advantages and disadvantages of the method

Advantages of using K TU:

• adequate assessment of the contribution of each employee;
• transparent scoring system;
• labor is evaluated objectively according to the given parameters;
• the method provides for the possibility of rewarding and punishing each employee.

Flaws:

• TO TS cannot take into account all aspects of the activities of each employee;
• evaluation criteria are subjective;
• it is necessary to constantly review the incentive / accrual scheme, especially in fast-growing industries;
• To TU can serve as an instrument of influence on members of the team who are objectionable to the leader.

To TU is best calculated on the basis of objective factors, thereby reducing the likelihood of subjective assessment and preventing conflicts in the team.

DRAFT dated 12.04.2004

1. General provisions

1.1. This Regulation is introduced in order to increase the efficiency of each employee, structural divisions and the enterprise as a whole, the material interest of the employees of the enterprise in obtaining the maximum effect from their activities.

1.2. This Regulation applies to all employees on the staff of the enterprise, as well as to employees hired by the enterprise for temporary work, with the exception of those working at the enterprise under civil law contracts.

1.3. The basis for the calculation of wages and bonuses are the data of accounting, statistical reporting and operational accounting.

1.4. LLC "Horns and Hooves" adopted time wages. Time earnings for employees of the enterprise are accrued for the hours actually worked (for employees in the production sector at hourly tariff rates, for employees in the non-production sector - at monthly salaries).

1.5. The bonus is accrued for the actual hours worked for:

Official salary (tariff rate);

Additional payments and allowances to the official salary (tariff rate) paid in accordance with the current Russian legislation and local regulations of the enterprise for combining professions (positions), expanding service areas, performing the work of a temporarily absent employee, for working overtime and at night, on weekends and non-working holidays.

1.6. Employees of the enterprise who have worked for an incomplete month in connection with conscription into the armed forces of the Russian Federation, transfer to another job, admission to an educational institution, retirement, downsizing or staffing, for other reasons beyond the control of the employee and employer, accrual of bonuses made for the actual hours worked in this accounting month.

1.7. Employees dismissed of their own free will (Article 80 of the Labor Code of the Russian Federation) or at the initiative of the enterprise administration (Article 81 of the Labor Code of the Russian Federation) are not paid a bonus for the last month of work.

1.8. In the first month of work, the bonus is paid to employees who have been hired on a general basis.

1.9. All types of bonuses (except for one-time incentives).

The withheld employee bonus is not distributed to other members of the team, but is sent to the reserve fund of the Board of Directors.

To withhold half of the bonus, the personnel department transfers to the accounting department information about the hired employees, who are subject to the provisions of this paragraph.

1.10. The decision on bonuses is made by the director of the enterprise in agreement with the Board of Directors and is formalized by order of the director.

The decision to reward the director of the enterprise, as well as the heads of departments and services reporting directly to the director of the enterprise or the Board of Directors, is made by the Board of Directors.

1.11. Wages are paid to employees of the enterprise twice a month:

On the thirtieth day of the reporting month - advance payment for the hours actually worked:

On the fifteenth day of the month following the reporting month - the final settlement for the reporting month.

1.12. The bonus to the employees of the enterprise is paid on the day of the issuance of wages in the month following the reporting one.

2. Definitions

2.1. Conditional TV- an indicator that brings TVs of different pitches and diagonals to a single calculation base.

The basic TV (factor 1) accepts any TV with a diagonal of 14 or 21 inches, regardless of the complexity. 25" TVs are counted with a factor of 1.5, 29" TVs with a factor of 2, 34" TVs with a factor of 3.

2.2. Regulatory payroll- is calculated by the planning and economic department in monetary terms as the amount obtained by multiplying the number of conditional TV sets by the rate approved by the Chairman of the Board of Directors.

2.3. Fund of the Board of Directors- material incentive fund, calculated by subtracting from the standard payroll the amounts accrued to the employees of the enterprise for the time actually worked in accordance with this Regulation.

2.4. The coefficient of utilization of the production lines of the enterprise (KIPLP)- coefficient showing the completeness of the use of the working time of the conveyor and calculated as the ratio of the technological time required for the production of actually produced TV sets (taking into account the planned loss of working time) to the working time of this period (working time of the calendar month).

Planned losses of working time are taken fixed at a rate of 5%.

2.5. Labor participation rate (KTU)- coefficient reflecting the contribution of each employee to the solution of the tasks assigned to his unit. Determined by the head of the unit in accordance with these Regulations for each employee for each reporting month.

2.6. Unit Labor Contribution Ratio (KTV)- coefficient reflecting the contribution of divisions to the achievement of the enterprise's goals and taken into account when distributing the amounts of additional bonus funds (determined by the Board of Directors).

2.7. Base premium- the initial premium, determined as a percentage of the employee's monthly earnings. Monthly earnings, on the basis of which the amount of the base bonus is calculated, include salary (tariff rate), allowances, additional payments and compensations for work on weekends and non-working holidays, at night and overtime and other payments made for the time actually worked in accordance with legislation.

The base premium is set in the following amounts:

Employees of the design and technological service - 200% of monthly earnings;

Employees of production lines (assembly lines, timber processing complex) - 50%;

The rest of the employees of the enterprise - 100%.

2.8. Bonus groups- all employees of the enterprise are divided into two groups according to the dependence of the size of the bonus on the KIPLP:

1) employees whose bonus is adjusted for the CIPL (by multiplying the base bonus by the CIPL);

2) employees whose bonus does not depend on the CIPLP.

Bonus groups are determined for each position (profession) and are fixed in Handbook of wage conditions , which is developed by the Human Resources and Regime Department and approved annually by the Board of Directors.

2.9. Reporting period under this Regulation- one calendar month.

3. Bonus conditions

3.1. The standard payroll calculated on the basis of the actual output of products for the reporting month is not subject to adjustment and can only be redistributed between divisions.

3.2. The technological time required for the production of one product of each model is calculated by the design and technological service and approved by the Board of Directors on the first day of each month. Technological time for newly mastered models is approved as they are put into production.

3.3. The utilization rates of the enterprise's production lines are not subject to adjustment. Unscheduled losses of working time (development of new models, mass marriage due to the fault of suppliers, etc.) can be compensated at the expense of claims paid by suppliers (customers) or from the reserve fund of the Board of Directors of the enterprise.

4. The documents

4.1. Grid of rates for 1 conditional TV for various organizational, technical, economic conditions and indicators of the enterprise. Developed and adopted by the Board of Directors and approved by the Chairman of the Board of Directors (revised as the conditions and indicators of the enterprise change).

4.2. Technological production standards - are developed by the design and technological service and approved by the director of the enterprise on the first day of the reporting month.

4.3. Handbook on the terms of remuneration of LLC "Horns and Hooves", defining list of positions (professions) and basic conditions of remuneration , - is developed by the Human Resources Management and Regime Department and approved by the Board of Directors annually (may be reviewed during the year as necessary in the manner determined by Enterprise standard STP-01-03 ).

5. The procedure for the distribution of payroll funds and payroll

5.1. Payroll distribution procedure

5.1.1. The following are subtracted from the amount of the standard payroll:

The amounts of salaries (tariff rates) of employees accrued for the hours actually worked;

The amount of piecework earnings for loaders and forklift drivers accrued to them for the number of processed vehicles;

The amounts of allowances, additional payments and compensations for work on weekends (and non-working holidays), at night and overtime, accrued to employees for the time actually worked;

Amounts of other payments accrued for actual hours worked in accordance with applicable law.

5.1.2. The remaining amount is the fund of the Board of Directors, distributed by it as follows:

Amounts of basic premiums;

Amounts of additional bonus funds;

Amounts of targeted (personal) bonuses distributed personally by members of the Board of Directors;

reserve amounts.

5.1.3. The amount of the base bonus is determined by multiplying the interest rate determined by this Regulation by the Labor Participation Rate of the employee (KTU) and the monthly salary of the employee, which includes:

Official salary (tariff rate), accrued for the actual hours worked;

Additional payments and allowances to the official salary (tariff rate) accrued for the time actually worked in accordance with the current Russian legislation and local regulations of the enterprise for combining professions (positions), expanding service areas, performing the work of a temporarily absent employee, for overtime and night work time, weekends and non-working holidays.

To monthly earnings to calculate the base bonus not included the amount of piecework earnings of loaders and drivers of loaders accrued to them for handling vehicles.

5.1.4. The amount of the unit's base bonus may be changed by the decision of the Board of Directors in the following cases:

In the event that a unit fails to fulfill the tasks assigned to it, which led to a deterioration in the performance of the enterprise, as well as in the event of a decrease in production and labor discipline, the amount of the base bonus of this unit may be reduced to 50%;

In the case of implementation of proposals for improving the performance of the enterprise, developed by the division, the amount of the base bonus of this division may increase up to 50%.

5.1.5. In the event of a change in the amount of the base bonus of a unit, all employees of this unit change the base bonuses equally (by an equal percentage).

5.1.6. The amount of additional bonus funds is determined by subtracting the amounts of basic bonuses from the Fund of the Board of Directors and is distributed among the divisions by the decision of the Board of Directors.

5.1.7. The amounts of additional bonus funds are distributed among the divisions in proportion to their share in the total amount of the monthly earnings of the enterprise's employees and are adjusted by the Board of Directors by the Division's Labor Contribution Ratio (CFR).

5.1.8. The base KTV for the reporting month for all departments is taken equal to one and changes in fractions of a unit depending on the following performance indicators of the department:

Table 1

Change in KTV depending on the performance of the unit

	Unit performance indicator	KTV change
	Initiation by the unit and implementation of organizational and technical measures that contributed to one-time cost savings
	Initiation by the unit and implementation of organizational and technical measures that contributed to the reduction of time-consuming expenses for the unit
	Initiation by the unit and implementation of organizational and technical measures that contributed to the reduction of time-constant costs for other units
	Initiation by the subdivision and implementation of organizational and technical measures that contributed to the reduction of time-consuming expenses in the whole enterprise
	Increase in expenses for the unit compared to the previous reporting period (including the payroll of the unit without improving its performance)
	Failure to fulfill the tasks assigned to the unit, which led to a deterioration in the performance of the enterprise

If by the decision of the Board of Directors the size of the base bonus of a subdivision was reduced, the KTV for this subdivision is taken equal to zero and is not subject to increase.

5.1.9. If there are several indicators simultaneously that change the KTV, the final KTV of the unit is determined as the algebraic sum of partial changes in the coefficient.

5.1.10. Amounts of additional bonus funds not allocated to divisions due to a decrease in their CIT are not distributed among other divisions and are directed, at the discretion of the Board of Directors, to a targeted bonus fund or to a reserve fund.

5.1.11. The amounts of additional bonus funds directed to subdivisions constitute the funds of the heads of subdivisions and are distributed among employees at the discretion of their heads.

5.1.12. Amounts of targeted (personal) bonuses and reserve amounts are spent at the discretion of the Board of Directors.

5.2. The procedure for determining Labor Participation Coefficients (KTU)

5.2.1. KTU workers of production lines of shops determine the master of the corresponding line together with the foremen.

KTU employees of the warehouse group are determined by the head of the warehouse group together with the heads of warehouses and foremen.

KTU of other employees is determined by the heads of Departments (services) together with the heads of departments (services, groups, bureaus) included in these Departments (services).

5.2.2. KTU is taken equal to one, if in the reporting period the employee was not subject to disciplinary action, timely and conscientiously performed his functional duties.

5.2.3. KTU changes in fractions of a unit depending on the following individual indicators of the worker's labor:

table 2

Change in KTU depending on the individual performance of the employee

	Employee labor indicators	KTU change
	Professional excellence, expressed in the achievement of higher individual labor productivity with high quality
	Labor activity aimed at the development, implementation and development of new equipment, technology, organizational and technical measures aimed at improving the performance of the unit and the enterprise as a whole
	Initiative in the development and application of progressive techniques and methods of work and the high level of fulfillment of norms, targets, and other performance indicators of the unit and the enterprise as a whole achieved in this regard
	Systematic performance of work in related professions (specialties), which significantly increases the results of collective work
	Weak intensity of labor, expressed in a systematic lag behind the general pace of collective labor
	Insufficient professional skills, manifested in low labor productivity and poor-quality performance of tasks
	Unreasonable failure to comply with the official order of the immediate supervisor
	Absenteeism, being late for work without good reason, unauthorized premature departure from the workplace
	Violations of the requirements of labor protection, fire safety, work technology
	Causing material damage to the enterprise as a result of damage, theft of property or other actions (inaction)
	Violations of the Internal Labor Regulations
	Rude behavior towards subordinates, colleagues or supervisors

In the presence of absenteeism, cases of appearance at the workplace in a state of alcoholic, narcotic or toxic intoxication, as well as in the presence of disciplinary sanctions in the reporting month, the value of the KTU of the employee is assumed to be zero.

5.2.4. The amounts of bonuses not accrued to individual employees due to a decrease in their KTU are redistributed among the rest of the employees of the unit in accordance with their KTU.

5.2.5. If there are several indicators simultaneously that change the KTU, the final KTU of the unit is determined as the algebraic sum of partial changes in the coefficient.

5.2.6. After determining the KTU, managers bring its values ​​to the attention of their direct subordinates with a mandatory explanation of the reasons for the change.

5.2.7. The values ​​of KTU of the heads of Departments and services reporting directly to the director of the enterprise or the Board of Directors are determined by the Board of Directors and are taken equal to the coefficients of labor contribution (KTV) for the relevant Departments, services.

5.3. Payroll procedure

5.3.1. The initial data for payroll calculation are:

a) timesheet data verified by the personnel department on the time actually worked by employees of the enterprise - are provided to the accounting department by timekeepers before 1700 on the first day of the month following the reporting one;

b) coefficients of utilization of production lines of the enterprise (KIPLP) - provided by the Board of Directors to the accounting department before 1700 on the first day of the month following the reporting one;

c) data on the actual output of products for the reporting month - are provided by the head of the warehouse for finished products to the planning and economic department for calculating the standard payroll of the enterprise; onmouseout="msoCommentHide(" onmouseover="msoCommentShow(" id="_anchor_7" class="msocomanchor">

d) reports on loading and unloading operations and an order for their payment - are provided by the head of the warehouse group to the accounting department no later than 1700 on the third day of the month following the reporting one;

e) coefficients of labor participation of employees - are transferred by the heads of departments to the time sheet for entering data into the time sheet.

5.3.2. The accounting department, on the basis of the data provided, in accordance with the Handbook on the conditions of remuneration, calculates wages by last name by divisions with the allocation of the following amounts:

Salary (tariff rate) accrued for actual hours worked;

Payment for overtime and work on weekends (non-working holidays);

Additional payments and allowances to the official salary (tariff rate) accrued for the time actually worked in accordance with the current Russian legislation and local regulations of the enterprise for combining professions (positions), expanding service areas, performing the work of a temporarily absent employee;

Base bonus, adjusted for the KIPLP (for employees of the first group) and KTU.

5.3.3. Not later than 1700 on the sixth day of the month following the reporting one, the accounting department provides the planning and economic department with a summary register with the accrued amounts. The register excludes amounts accrued at the expense of the social insurance fund, including sick leave, as well as amounts accrued for Workshop No. 4 (all calculations for Workshop No. 4 are carried out separately).

5.3.4. The planning and economic department (PEO), no later than 12 00 on the seventh day of the month following the reporting one, based on the data received, calculates:

The number of conditional televisions produced and the standard payroll of the enterprise;

Amounts remaining at the disposal of the Board of Directors after the accrual of monthly earnings and basic employee bonuses;

Weight shares of divisions in the total amount of monthly earnings of employees of the enterprise.

5.4. The Quality Control Department (DCC), no later than 12:00 on the seventh day of the month following the reporting one, provides the Board of Directors with data on actual losses - defective component parts due to the fault of divisions to adjust additional premiums. Loss data are prepared on the basis of monthly shift sheets.

5.5. The Board of Directors analyzes the data received from the PEO and DCC and determines, taking into account the KTV, the amount of additional bonuses sent to the divisions.

Information about the decisions taken by the Board of Directors is brought to the heads of departments at the meeting.

5.6. Not later than 1700 on the eighth day of the month following the reporting one, the Board of Directors provides the accounting department of the enterprise with data on the amounts of additional bonuses sent to divisions, as well as information on targeted (personal) bonuses.

5.7. On the basis of the data received from the Board of Directors, the accounting department makes the final calculation of wages. The amounts of additional bonuses directed to the divisions are distributed among the employees of the divisions, taking into account their KTU.