Tariff rate- this isthe amount of payment on the basis of which the salary of employees is calculated. It can be said that this the amount of the minimum wage for employees of appropriate qualifications for a certain amount of work. Read more about the types of tariff rates, methods of their calculation and much more.
The tariff rate is ... or all about the tariff rate
The amount of the minimum wage is determined taking into account the profession / position, category / category, but does not include incentive, social and compensation payments. At the same time, tariff rates are calculated monthly, daily or hourly.
Monthly rates are applied in cases in which the employee's working time norm always and in full coincides with the norm provided for by the production calendar (i.e., when calculating the employee's monthly salary, the actual number of days and hours worked per month is not taken into account). If a worker has worked out a month in full, then when calculating his salary, the established amount of the monthly rate is used.
If we talk about daily tariff rates, then they are applied for day work in the case of the same number of working hours worked out by a person each work shift, if it differs from the norm established by the production calendar for a 5-day working week.
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With shift schedules, hourly rates are often applied. They are used in the summarized accounting of working time, i.e., when paying salaries to employees whose number of hours worked according to the schedule differs from the norms established by the production calendar for a 5-day working week.
Tariff rates of workers by category for 2017 and 2018
The size of the tariff rate is directly dependent on the complexity of the work performed and the qualifications of the employee. To calculate the same rate, you need to know the tariff rate of the first category and the multiplying factor corresponding to the tariff scale.
At the same time, it is the last 2 elements that have the main impact on the salary of an employee:
- The tariff scale is a system that determines the ratio of complexity labor functions carried out by the employee, and the amount of payment for his work. That is, it establishes which tariff coefficient should be applied depending on the category or qualification category of an employee, when calculating payment for a particular type of labor activity. At the same time, the tariff category ( qualification category) allows you to judge the level of prof. training in accordance with the classifiers of professions of the Russian Federation and works.
- The tariff coefficient is a value that shows the difference between the lowest tariff rate by category and the rest of the rates by category (i.e., determining how many times this or that tariff rate is higher than the rate of the 1st category).
The same can be said about the rates of managers, specialists and employees. It should also be noted that although the tariff rate is something that is determined by the enterprise independently based on its own financial capabilities, the minimum tariff rate in 2017-2018 cannot be lower than the established minimum wage.
Hourly rate for 2017-2018 - how to calculate?
Let's now figure out how to calculate the hourly wage rate for working citizens with a total account of working time. The calculation takes into account the norm of working hours established in the current year. For this reason, when answering this question, you must first look at the production calendar in order to find out the established norm of hours for the current calendar year and each of its months. The calculation of the hourly tariff rate can be done in 2 ways, but in any case, it is necessary to know the monthly tariff rate.
Method 1. When calculating the hourly rate, the established monthly tariff rate is divided by the monthly rate of hours provided for by the production calendar. For example: at a monthly rate of 20,000 rubles. and a monthly rate of 155 hours, we get an hourly rate of 129.03 rubles. (20,000 / 155).
Method 2. This method is used when calculating the average hourly wage rate of an employee in reporting year. To obtain such a rate, you need to look at the annual hourly rate in the production calendar and divide this figure by 12 (the number of months) - this will allow you to find out the average monthly rate of hours. Further, the average monthly tariff rate of the employee is divided by the result. For example: with an annual rate of 1950 hours and a monthly employee rate of 20,000 rubles. it turns out that the average hourly rate of an employee during this year was 123.08 rubles. (20,000 / (1950 / 12)).
But they have the right to be developed and applied by enterprises, if they do not contradict Labor Code and other legislative acts regulating labor law ( Art. 135 of the Labor Code of the Russian Federation). In fact, the most common is the tariff system, either in piecework or time-based form. In the piecework form of the tariff system, the amount of goods produced by the employee (services performed) is taken into account; with time - hours worked. In other words, the tariff system of remuneration is a scheme based on a clearly defined amount of payments for a unit of work performed by an employee. AT Art. 143 Labor Code of the Russian Federation the main elements of the tariff system are determined to determine one or another method of calculating wages.
What is the tariff system
1. Tariff rate
This is one of key concepts the entire tariff system. Tariff rate - the amount of cash payments for a specific amount of work performed.
The simplest example: 100 rubles for turning 1 part.
4. Salary
It is not always possible to assess the amount of work performed by an employee and apply a tariff rate to assess his work. For example, the work of an accountant, lawyer, secretary or director cannot be quantified. In relation to such employees, a salary is applied in the tariff system. Unlike the tariff rate, the salary does not depend on the amount of work performed or the qualifications of the employee and determines the minimum amount wages for any given position.
For example, the salary of an accountant is 50,000 rubles. This means that with a fully worked out number of days, the accountant will be credited with 50,000 rubles.
Tariff and non-tariff system of remuneration
Unlike the tariff system described above, in the tariff-free system (BSOT) there are no base rates, and there are no fixed salaries either. There is a unified wage fund (PWF) and a matrix of conditions that, in the opinion of the employer, are important for the organization to achieve the expected results.
These conditions may be:
- the volume of services rendered by each employee (for example, he may be paid a percentage of the volume of services);
- the amount of profit received;
- coefficient qualification level employee (CCU);
- participation rate.
Example of BSOT.
LLC "Snezhinka" Payroll for April 2019 - 300,000. Director's credit card - 3; chief accountant - 1.5; sales manager - 1.3; cleaners - 1.
The sum of the coefficients: 3 + 1.5 + 1.3 + 1 = 6.8.
Director's salary \u003d 300,000 / 6.8 × 3 \u003d 132,353 rubles.
Accountant salary \u003d 300,000 / 6.8 × 1.5 \u003d 66,176 rubles.
Sales manager salary = 300,000 / 6.8 × 1.3 = 57,353 rubles.
Cleaning lady's salary = 300,000 / 6.8 × 1 = 44,118 rubles.
However, such a system is quite exotic, time-consuming and rarely used.
Pros and cons of TSOT
TSOT has many advantages. It's easy to organize and use. The tariff scale greatly facilitates the work of accounting, personnel department and managers. On the large enterprises it is especially valuable and effective. TSOT is fully and clearly regulated by law (Labor Code of the Russian Federation). This not only protects the employees of the enterprise, but also reduces the burden on the administrative, personnel and accounting departments.
However, TSOT also has disadvantages. One of the main disadvantages is the low motivation of the employees of the enterprise. Their salary does not depend on the quality of the work performed. The only lever for increasing motivation can be various kinds of bonuses and allowances. In addition, TSOT has nothing to do with financial results enterprise activities. Whether the company makes a profit or suffers a loss, this does not affect the wages of employees. Moreover, in case of loss, not only the enterprise may suffer, since it is obliged to pay wages to employees in full, but also employees who risk being laid off, since this is the only legal way for the employer to reduce the salary burden.
Thus, TSOT can be a very convenient system for state-owned, large enterprises, while small and small organizations it's probably easier to use other mechanisms.
this work The tariff rate for a worker of the 5th category is 19 rubles per hour. Duration of the working day - 7 (Control) on the subject (AHD and financial analysis), was custom-made by the specialists of our company and passed its successful defense. Work - The tariff rate of the worker of the V category is 19 rubles per hour. The duration of the working day is 7 on the subject of AHD and financial analysis reflects its topic and the logical component of its disclosure, the essence of the issue under study is revealed, the main provisions and leading ideas of this topic are highlighted.
Work - The tariff rate of the worker of the V category is 19 rubles per hour. Duration of the working day - 7, contains: tables, figures, the latest literary sources, year of delivery and defense of work - 2017. In work, the Tariff rate of a worker of the V category is 19 rubles per hour. The duration of the working day - 7 (AHD and financial analysis) reveals the relevance of the research topic, reflects the degree of development of the problem, based on an in-depth assessment and analysis of scientific and methodological literature, in the work on the subject of AHD and financial analysis, the object of analysis and its issues are comprehensively considered, as with theoretical and practical sides, the goal is formulated and specific tasks the topic under consideration, there is a logic of presentation of the material and its sequence.
INVESTMENT - CONSTRUCTION SPHERE
Tariffspaymentcorpse inconstruction
1. Tariff regulation of wages in construction
The main task of the tariff regulation of wages is to establish the optimal proportions between the measure of labor and the measure of consumption. Tariff rationing serves the tariff system, which is a set of rules and regulations that ensure the planning of the wage fund in estimates and the differentiation of wages of workers in contractor organizations, depending on the quality and working conditions. Accounting for the quantity of labor aims to reflect in wages the duration of labor over time, as well as the intensity and intensity of labor per unit of time. The amount of labor is taken into account through technical rationing, which involves the use of time standards, production standards, service standards, from the level of implementation of which, i.e. the amount of payment depends on the degree of intensity of work. Accounting for the quality of labor reflects its complexity and qualifications of the employee, the conditions in which the labor process is carried out, including the severity and hazard to health. Accounting for the quality of labor, or qualitative differences in labor, has its own ultimate goal ensuring equal pay for equal labor regardless of the specifics of the content of specific types of labor. This goal is achieved with the help of the tariff system as a tool for regulating wages at the production and other levels of personnel management. One of the fundamental principles of the organization of remuneration is its differentiation, i.e. establishing the necessary differences in the wages of employees, determined by taking into account the quantity and quality of labor expended, the efficiency and results of labor activity. The tariff system provides differentiated remuneration of employees depending on the following criteria: the complexity of the work performed; working conditions; labor intensity; responsibility and significance of the work performed; natural and climatic conditions for the performance of work. The tariff system is a combination normative documents, with the help of which the regulation of payment is carried out in various areas: by categories of workers (workers, employees, managers, specialists, technical performers ); by professional and qualification groups; by sectors, sub-sectors, industries and activities; by levels of complexity and working conditions; across the territorial regions of the country. The tariff system includes the main elements with the help of which the tariff conditions for remuneration of employees of enterprises and organizations are formed: tariff scales; tariff rates (rates of remuneration); tariff-qualification reference books; official salaries; qualification directory of positions of employees; as well as the coefficients of regional regulation of wages of employees of budgetary sectors. The tariff scale is a scale consisting of a certain number of tariff categories, their corresponding tariff rates and tariff coefficients. It is characterized by a range of tariff coefficients - the ratio of tariff rates of extreme categories and tariff coefficients - the ratio of tariff rates of all categories of the tariff scale, reduced to the lowest category or to the average level. Tariff rate - the specific wages of a worker, which is due to him for the performance of established production tasks in jobs that correspond to his qualifications. In construction, uniform hourly tariff rates were established for pieceworkers and timeworkers. The Unified Tariff and Qualification Reference Book of Works and Working Occupations (ETKS) is a systematized list of works and professions of workers intended for labor rating, including work rating and workers rating. The billing of work determines the correspondence of the work to the professions and qualifications of workers and its assignment to the appropriate pay group, depending on its complexity, nature, working conditions and the characteristics of the given production in which it takes place. The tariffing of workers is the assignment to workers of each specialty of a certain tariff (qualification) category corresponding to their qualifications. The system of differentiation of wages at enterprises includes various types of surcharges and allowances, including those compensating for additional labor costs of employees in conditions that deviate from normal, as well as taking into account increased labor intensity, surcharges for working at night, on weekends and holidays, allowances, associated with the special nature of the work performed, for length of service (continuous work experience), allowances for persons with academic degrees, titles, special merits, etc. The tariff part of an employee’s salary today in construction is 60-70% of the nominal (accrued) salary fees. When determining the remaining amount of wages at enterprises (bonuses, compensation and other payments), tariff regulation methods are applied to a small extent and are calculated on other grounds. The type, remuneration systems, tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their amounts between certain categories of personnel of specific enterprises (contracting construction organizations) are not regulated by the state, are determined by them independently and are fixed in collective agreements. The system of tariff regulation in construction combines all levels of labor remuneration management in construction: determination of the contractual (estimated) amount of funds for remuneration for labor at the facility ( construction project); - formation of the payroll fund for employees construction organization for the annual program of contract work (for the planned period); - differentiation and organization of wages in the contracting organization by employees (specialties and qualifications), by periods and objects. Initial salary planning is carried out in the estimated calculations for construction projects based on estimated tariffs and the total labor costs of workers on the project:3P cm \u003d T cm × 3 slave
Where: 3P cm - wages of workers in the estimated cost of building an object, rubles; T cm - the average (estimated) tariff rate of remuneration of workers in the estimated calculation for a specific facility, rub./hour-hour; 3 slave - labor costs of workers according to the estimated calculation, h.-hour. At present, labor costs according to the estimate are determined in a generalized form, without dividing by specialties and qualifications of workers. working conditions ensures the differentiation of wages of workers in contract construction organizations. The principles of continuous planning and compliance of management functions in construction link these tasks into a single system through the wage rates of construction workers. The rule of unity of management functions provides that the actual costs attributed to wages must be equal (or close) to the planned amount of funds for these purposes. The administrative-command provisions of tariff rationing are preserved by the Gosstroy of the Russian Federation in the Methodological Regulations for determining the amount of funds for wages (MDS 83-1.99). The estimated system recommended by the Gosstroy of the Russian Federation is based on linking the estimated wage rates to the level of the subsistence minimum (poverty level) and to the 1986 tariff scale that is uniform for all construction workers (Decree No. On the improvement of the organization of wages and the introduction of new tariff rates and official salaries"). Until now, the Soviet tariff system of remuneration in construction has remained unchanged, the range of the tariff scale, tariff coefficients and rank classification have been preserved. This provision not only does not meet the objectives of market pricing, but its application in practice has led to serious negative consequences in the development of the country's construction complex, the main of which are significant deviations of the planned in the estimates and the actual wages of workers in real construction. As a result of the introduction of administrative recommendations in the construction industry, part of the wages went into the shadow, semi-criminal area of the economy, trust in estimates was lost, and corruption pressure in the industry increased. The problems of tariff regulation should be considered in unified system wages but separately on two levels: differentiation of wages at the enterprise and estimated planning of the wage fund in contract construction contracts. At enterprises, tariff systems are set in the organization itself based on its own interests, motivations and capabilities. At the same time, general scientific and methodological principles and rules for constructing tariff scales are used, as well as industry-wide and federal conditions and restrictions on the classification of work and working specialties. In the estimated rationing, the tariff rates of wages are determined by the agreement of the parties, and the methods for determining the contractual level of rates should take into account both the capabilities of the customer and the needs of the contractor, i.e. should be used modern technique monitoring of the regional labor market.
2. Tariff scales of wages for construction workers
Tariff rationing identifies the following factors of influence (in order of priority) in the construction of the tariff system of remuneration: the average level of wages in the system (absolute value); the structure of the range of wage rates for industry workers; ranking of rates according to the professional composition of workers; differentiation of rates of each specialty by qualification categories. Diagram 1 shows the main characteristics of the tariff system: the average level and range of tariff rates; the ratio of wages by specialty and category. All indicators are linked to the general system of tariff regulation of wages in construction, used both for the purposes of planning wages in the estimated cost, and for distributing labor costs among performers in the contractor organization. Differentiation of wages at enterprises is carried out in the order established in the reference book (ETKS) - first, workers are divided into specialties and professions, and then, within each specialty, by qualification categories. Tariff system of remuneration at enterprises construction industry includes a vertical wage scale, which organizes the differentiation of wages by working specialties, and a horizontal wage scale, which specifies the level of remuneration of specialists by qualification categories. In market conditions, construction is defined as an activity of a civil law nature, where the only legal and legitimate grounds for determining the cost of future construction are the provisions and rules agreed by the parties and enshrined in the contract. In system market relations conditions, an agreement between the customer and the contractor on the average wage for a specific project (contractual tariff rates) is a necessary and sufficient condition for solving the main estimated (planned) and production problems of remuneration for workers and employees in the construction of this facility.Diagram 1
Factors of influence and priorities of the tariff system of remuneration
The main factor influencing the level of wages is the average level of the tariff system. According to the value of the absolute value of the average tariff rate (or average wage), on the one hand, it is possible to determine the estimated amount of wages for workers under the project, on the other hand, the calculated characteristics (tariff coefficients) make it possible to obtain unambiguous values of the planned wage for workers of any specialty and qualification category within the established tariff system. The next most important influence on the wage level of any worker in construction is the form and structure of the range of the tariff system. The most important parameter of this level of influence is the determination of the ratio between the average level of tariffs and the boundary indicators - the minimum and maximum salary. The gradation of wages according to working specialties, professions and positions, in today's conditions, is the main parameter of the tariff system of remuneration, the most prone to market influence. It is possible to evaluate the work of workers of different specialties only on the basis of a comparison of the necessity and usefulness of their work in the labor market. This circumstance predetermines the mandatory conduct of a full-fledged market monitoring of wages by profession. The least influence on the level of wages in the tariff system is provided by the differentiation of wages by qualification categories. The possibilities of the category grid in changing the level of wages are insignificant, are within the limits of the cost of labor in one specialty and practically do not affect the amount of wages for the construction object as a whole. However, at present, discharge tariff rates are the main category in determining both the amount of wages in the estimated cost of construction, and in the organization of wages in contracting activities. The traditional model of the tariff system, which has been in force to date, establishes a single wage scale for all professions of workers in construction with a range of 1.8 (the ratio of the maximum and minimum rates). Such a range in wages determines the egalitarian model of income differentiation of the population, which is applied in the administrative-command system. government controlled, and leads to "equalization" in wages, without stimulating the development of the country's economy. The moderate (market) model assumes a range of incomes of the population in the amount of (6-8): 1, which can be considered as a guideline in determining the range of the modern tariff wage system in construction. In the planned economy, unified tariff scales for wages were established for all sectors of the national economy. The tariff system of remuneration, specified in the resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Union Central Council of Trade Unions of September 17, 1986 No. 1115, is still in force at the present time without change. In the estimated prices of the Gosstroy of the Russian Federation FER-2001 and TER-2001, the wage rates for construction workers are adopted according to this resolution, in which the range of wage differentiation coefficients is - 1.8. Today, tariff scales with a large number of digits are used in the country, for example, the 18-digit Unified Tariff-Qualification Scale for budget organizations. Such tariff scales combine the wages of workers, employees, specialists and managers into a common system. Such a system is suitable for centralized distribution and management of wages, but is not acceptable and not possible in civil market relations, for contracting activities in construction, although Gosstroy of the Russian Federation in MDS 83-1.99 strongly recommended an 18-bit grid for construction. The idea of unifying wage rates for the public sector and for civil law relations at free enterprise enterprises throughout the country as a whole is not new and returns the construction complex to the system of administrative command management, does not correspond to a market economy and directly contradicts the Constitution, Civil and Labor legislation. The optimal number of categories in the tariff scale, tested in practice in today's conditions and provided with a regulatory infrastructure, is 6-8 categories, traditionally accepted in construction. When developing branded conditions for remuneration, enterprises have the right to maintain previously developed and existing inter-digit ratios of tariff rates in a 6-digit tariff scale (table 1) or accept any other tariff conditions for remuneration.
Table 1
Tariff bit grids estimated regulatory framework in construction
|
Regulatory indicators |
Qualification ranks |
Tariff rates (rubles/hour-hour) |
Tariff coefficients |
Tariff rates (rubles/hour-hour) |
Tariff coefficients |
Tariff rates (rubles/hour-hour) |
Tariff coefficients |
Diagram 2
Types of tariff scales with coefficients depending on the main parameters of the system
The most simple and understandable in the development and application are tariff scales of the and type, for which we present the complete scheme and formulas for calculating the parameters. Type 2 - linear dependence of changes in tariff coefficients. Uniform and constant growth of absolute values of tariff coefficients. The value of tariff coefficients by categories (K ρ) is calculated by the formulas:
K ρ \u003d 1 + A × (P-1), A \u003d P max | P min -1,
Where: K ρ - tariff coefficient for the category (p) in the tariff scale; P - number of the current category in the tariff scale; P min - the number of the minimum category (1); P max - the number of the maximum category in the designed tariff scale. Type 4 - exponential dependence of changes in tariff coefficients. Uniform relative increase in coefficient values. The cost of increasing qualifications for each subsequent tariff category is calculated according to the principle of compound interest (exponential function). The tariff coefficient for each category (p) in the tariff scale is calculated by the formulas:
The tariff coefficients calculated in this way, for the accepted range - 1.8 in a 6-digit grid, correspond to the coefficients adopted in the 1984 estimate and regulatory base: 
K 6 \u003d 1.125 5 \u003d 1.8; K 5 \u003d 1.6; K 4 \u003d 1.424; K 3 \u003d 1.266; K 2 = 1.125; K 1 = 1.00 For the practical application of tariff scales for differentiation of wages in enterprises, an important indicator is the concept of an average category and an average tariff rate. In diagram 2, for the middle of the range in the variant, the skill level corresponds to the third tariff category, in the tariff scale option - to the fourth category, and in the tariff scale of the variant, the middle of the range of coefficients corresponds to the middle of the tariff scale (digit = 3.5). Thus, when comparing various tariff systems and when forming tariff scales for the purposes of salary planning (estimated tariff scales), it is necessary to focus on the middle of the range, and not on the average tariff rate, as is mistakenly done. The middle of the range and the average tariff rate ( middle rank) coincide only in grids with a linear dependence. There can be no categories with fractional indicators in production tariff scales. This is contrary to the concept of categorization and discrete change and measurement of the skill level of personnel. AT practical work often used are the average wage rates, which can be obtained from the tariff coefficients of the projected tariff scales with reduction coefficients. The reduction coefficient is taken for the average value of the range, and the reduced tariff scale for average wage rates is calculated by dividing the tariff coefficients by the reduction coefficient calculated as the ratio of the tariff rate of the average tariff level construction works on the tariff rates of each category.
3. Tariff wage rates for workers
The tariff rates of workers are expressed in monetary form the absolute amount of remuneration of labor of various groups and categories of workers per unit of time for the fulfillment of labor norms (labor duties). Tariff rates can be used in meters: month, shift, hour. The ratio between these indicators should be taken according to calendar data for the current year or according to averaged data for a number of recent years in the amount of: 1 month = 21.6 shifts = 167 hours (for a 40-hour working week). It is the tariff rate that determines the wages of workers (for time workers - when determining the amount of payment for hours worked, for piecework workers - when determining piece rates). The ratio of wages of workers of different specialties (at the minimum or average rate) is established only at the enterprise itself. The procedure for the formation of tariff rates of remuneration for specialties and qualifications in without fail fixed in the collective agreement. Tariff wage rates are established for all categories of the tariff system adopted in the organization: for specialties - in the professional tariff scale and for qualifications - in the digit tariff scale. The formation of tariff rates of wages for specialties, professions and positions (vertical tariff regulation) is the main element of differentiation of wages for workers in construction. The tariff coefficients of the vertical wage grid - by profession, are calculated as the ratio of the average wage at the enterprise and the average rates adopted for workers in the relevant specialties. Table 2 provides a variant of the system of tariff coefficients and the corresponding wage rates for individual specialties of construction workers. The tariff scale for the professions of workers was developed based on public data on job vacancies in St. Petersburg in 2006.table 2
Table of firm tariff coefficients and rates by specialties of construction workers
|
Name of working specialties |
Tariff coefficients |
Wage, |
Construction workers - total average | including: | Fitter | asphalt concrete worker | concrete worker | Waterproofer | Giprochnik | Loader | Painter | Installer for the installation of steel and reinforced concrete structures | Finisher station wagon | Plasterer | Electric and gas welder | electrician |
Table 3
Tariff rates of wages according to the digit grid of the estimated regulatory base GESN-2001
|
Indicators of the discharge system of remuneration |
Qualification ranks |
Tariff coefficients (to the 1st category) | Tariff coefficients (to the average, 4th category) | Tariff rates (rubles/hour-hour) | Tariff rates (rubles/hour-month) |
4. The procedure for the development of branded tariff conditions for remuneration of workers
The development of tariff conditions for remuneration at a particular enterprise consists of several interrelated stages: 1. Determining the level of average wages in a contracting organization for the planned period; 2. Formation of tariff coefficients for specialties (vertical wage rates); 3. Development of a grid of tariff coefficients for qualification categories - categories (horizontal rates); 4. Calculation of basic wage rates; 5. Verification and control of the developed proprietary system of tariff wages. one. Average level wages of construction workers in contractor organizations are set at the level achieved in the previous period and taking into account the current and future capabilities of the organization in labor costs. The average level of wages is determined on the basis of reporting materials on actual data, the provisions of the collective agreement and the prospects for the development of the enterprise, its economic and financial condition. The average current tariff rates calculated on the basis of the actual data on remuneration for the previous period include the costs of all systemic types of remuneration in a construction organization. Current wage prices are wage fund rates (payroll for workers) that combine tariff, bonus and compensatory wages for workers in construction. The average level of tariff rates in absolute terms is taken taking into account the ratios of the tariff and over-tariff parts of the corporate wage system that have developed in the organization. When determining the average tariff rate for an organization, it is advisable to focus on the optimal one for modern level specific gravity tariff in wages - about 60-80% with its subsequent increase to the common European standard (at least 90%). The tariff part of the average wage becomes the base rate for differentiating the wages of workers in the organization. In this example of designing a corporate wage system, the base tariff rate is set in the organization based on the planned average wage of workers for the planned period and the level of the tariff part in the total amount of wages. In the example of calculating the corporate system, the average salary is taken in the amount of 12.5 thousand rubles. per month, and the ratio of tariff and bonus parts of wages is set as 80 and 20%. The base rate of the company's tariff wage system is 10.0 thousand rubles. per month (12.5 × 0.8 = 10.0). 2. Tariff ratios of wage rates for specialties are established at the enterprise by groups of professions. The list of specialties and their grouping are individual for organizations and are established in the personnel management system based on the main production tasks. The tariff ratio of wage rates for specialties is calculated by the ratio of the accepted size of these rates and the average wages of workers in the organization (tariff part) for the planned period. As a calculation example, the data of the professional tariff scale presented in Table 2 are taken, according to the data of regional monitoring of the labor market. 3. Tariff coefficients according to the level of qualification (ranks) are developed in the company's tariff scale of remuneration in accordance with the tasks to be solved and the requirements for personnel. In practice, it is possible to expand the existing 6-digit grid by adding new categories of the minimum and maximum wage levels with the formation of an 8-digit grid. It is also recommended to increase the range of tariff coefficients from 1.8 in the traditional grid to 3.0-4.0 in the company's tariff scales by categories in the real conditions of wage differentiation in contractor organizations. Options for such branded tariff scales are presented in diagram 3. The tariff scale reflects the power-law dependence of the growth of tariffs by categories, the grid is a linear dependence. In branded tariff systems, it is recommended to use tariff scales of the type . Such a construction of a proprietary tariff scale - the addition of up to 8 digits with the preservation of the 6-digit part of the traditional type and the range of coefficients equal to four, allows: to maintain the current system of tariff-qualification characteristics (according to the ETKS directory of works and blue-collar professions); maintain the procedure and methodology for calculating the coefficients of the tariff scale; use general rules calculation of coefficients for unskilled workers (who have not passed certification); payment for the advanced skills of a specialist can be taken into account at the rates of the tariff system, and not in a subjective bonus form. According to the calculated data, a proprietary grid of tariff coefficients for the qualification categories of construction workers is being developed.Table 4
Grid of firm tariff coefficients for the qualification categories of construction workers
|
Indicators |
6 bit grid | 8 bit grid | Tariff coefficients of the 6-digit system (to the minimum rate- 1 category) | Tariff coefficients of the 8-digit system (to the average rate - 5-digit) |
Diagram 3
Branded tariff scales by qualification categories of wages
The average digits for tariff scales are taken for the middle of the range (according to diagram 3) with rounding to the nearest whole digit, because in industrial tariff regulation, the fractional value of the discharge does not make sense. Ranks 2-7 of the corporate tariff scale correspond to ranks I - IV of the traditional grid and the current characteristics of work and working professions in the ETKS, which allows them to be applied without changes. Category 1 of the branded 8-digit grid (for unskilled workers) allows you to include apprentices, trainees and, most importantly, "guest workers" - hired workers from other regions and foreign construction workers who do not have construction licenses in the system of tariff regulation of wages. The level of the rate of an unskilled worker is set independently by the enterprise and is in the range of 0.5-0.7 of the wages of a qualified worker of the 1st category according to ETKS. Top rank in the proposed tariff scale is assigned individually to highly qualified craftsmen in their specialty. The level of such tariff rates is set outside the formula for calculating the coefficients for the remaining categories. 4. Calculation of tariff rates of remuneration for the current period for a worker of any specialty (s) and any qualification (p) is determined in the projected company tariff system according to the formula:
T s. R. \u003d T bases × K c × K p × K d,
Where: T cf - the tariff rate of a worker in the specialty (c) of the category (p), rub./hour-month; T bases - the base wage rate - the organization's average wages of workers for the planned period, rubles / hour-month; K c - the coefficient of the tariff scale for specialties, is taken according to table 2; K p - coefficient of the digit tariff scale, taken according to table 4 (for an 8-digit scale); K d is a coefficient that takes into account additional wages according to the systemic conditions of remuneration (stimulating and compensating payments). Coefficient (K d) allows you to adjust and include in the tariff rates of the corporate system additional payments for specific working conditions of individual specialists, for whom allowances are set by the administration of the enterprise. For example, the calculated rates are applied for time workers, and for piecework workers, a multiplying factor of 1.07 is introduced (7% is half the increase in the coefficients of the tariff scale). B coefficient (K d) you can include allowances for work in heavy and harmful conditions, work at height, allowances for mobile and mobile conditions for the production of work, etc. In the example of calculating the corporate tariff system of remuneration, a base rate of 10 thousand rubles was adopted. and the tariff coefficients of tables 2 and 4 were used. For the 1st category (unskilled workers) and the 8th category (highly qualified workers), the tariff rates are calculated for all specialties at the same level based on the characteristics of the digit grid according to diagram 3. Based on the accepted initial data, a firm tariff system of remuneration (table 5) for normal conditions for the production of construction work without stimulating and compensating wage payments.
Table 5
An example of a proprietary tariff system for remuneration of construction workers
|
Name of professions |
Odds but professions |
Qualification ranks |
Odds by category |
Fitter | asphalt concrete worker | concrete worker | Waterproofer | Giprochnik | Loader | Painter | Installer of internal sanitary systems | Installer of external pipelines | Assembler of steel and reinforced concrete structures | Finisher station wagon | Plasterer | Electric and gas welder | electrician | Construction electrician |
All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments may be of a different nature, consist of heterogeneous components and be charged based on different bases. Consider the concept of the tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.
What is a tariff rate
People cannot receive the same remuneration for their work. The amount to be paid as salary depends on:
- qualification level of personnel;
- the difficulties of the labor functions assigned to the employee;
- quantitative characteristics of work;
- employment conditions;
- time allotted for work, etc.
Salary differentiation according to the severity of these points is carried out within the framework of tariff system labor remuneration. Its key element is the tariff rate as the main component of the salary.
Tariff rate- documented amount of financial remuneration for achieving a labor standard of varying degrees of difficulty by an employee of a certain qualification for an accepted unit of time. This is the "backbone", the minimum component of the calculation for labor, on the basis of which the amount received by employees "on hand" is built.
REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances, if all functional duties are fully performed by him - this is the minimum guaranteed by law.
Not part of the tariff rate:
- compensation;
- incentive payments;
- social charges.
Estimated time of the tariff rate
The time period for which the tariff rate is calculated can be any interval convenient for the employer:
- day;
- month.
Hourly rates it is convenient to establish if the enterprise operates, which determines the regime for the summarized accounting of working hours, as well as when hourly employees work.
Daily rates are applied when work has the status of daily work, while the number of working hours on each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.
Monthly tariff rates operate with constant observance of the rationing of working hours: a stable schedule, solid days off. Under such conditions, the employee will “close” the month, regardless of how many hours he actually worked: having worked the monthly norm, he earns his rate.
Tariff rate functions
The application for accrual in monetary form of remuneration for the performance of labor functions - the tariff system of payment - has a number of advantages over other forms of payment.
The tariff rate as a unit of payroll performs a number of important functions:
- makes the remuneration of labor and its content proportionate;
- divides the minimum part of payment depending on the quantitative and qualitative characteristics of labor;
- streamlines the stimulation of labor under the stipulated conditions (for example, in hazardous production, with a solid length of service, processing, etc.);
- helps to adequately calculate pay for different systems of labor organization and work schedules.
NOTE! The main principle of the application of tariff rates is the same remuneration for an equal measure of work.
How is the rate calculated
The unit rate, with which all other categories are related, is the tariff rate of the 1st category - it determines the amount due to an employee without qualifications for his work during a specified time period.
The remaining categories are arranged depending on the increase in the complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees ( qualification grades). The complex of all ranks leaves tariff scale enterprises. In it, each next digit is several times more than a single rate (that is, 1 digit) - this indicator reflects tariff coefficient.
NOTE! The minimum wage is set by the state, and all other elements of the tariff scale are accepted separately for each organization and fixed in the relevant local acts. The exception is work in organizations financed from state budget, where accruals occur according to the Unified Tariff Scale (UTS).
Knowing the tariff coefficient and the value of the unit rate, it is always possible to calculate the amount of payment due to a particular employee according to the tariff.
An example of calculating the tariff for the UTS
to the Faculty of Philosophy state university a teacher with a degree of candidate of philosophical sciences and the title of associate professor is arranged. He was accepted to the post of associate professor of the Department of Cultural Studies and appointed curator of the student group. According to the Unified tariff scale, the billing period of which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.
The minimum payment for the UTC, corresponding to 1 category, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff scale, namely, 3.036.
Currently, a draft law is under consideration that regulates the procedure and amount of allowances due to the teaching staff. For our example, we will use the data from this bill.
To calculate the rate you need:
- Multiply the interdigit coefficient and the minimum wage
- Add docent position (+40%)
- Add the due allowances for having an academic degree (for example, + 8,000 rubles), as well as a curator's supplement (for example, + 3,000 rubles).
Example of tariff calculation for an hourly rate
If an employee works according to the system of summarized accounting of working hours, then his tariff rate will depend on the hourly rate for a given year - it will be shown by the production calendar, as well as the monthly tariff rate established at the enterprise.
1 way. You can divide by the rate indicator the monthly rate for working hours. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. At the same time, the established norm of working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.
2 way. If you need to calculate the average hourly rate for the current year, you first need to determine the average hourly monthly rate of time. To do this, we divide the corresponding annual indicator of the production calendar by 12 (the number of months). After that, we reduce in the received number of times the average monthly tariff rate of the worker, established tariff scale. For example, the annual rate is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let us calculate how much this worker earned on average per hour during a given year: 25,000 / (1900 / 12) \u003d 157.9 rubles.
What is the difference between wage rate and salary
These two concepts are similar in many respects, since both of them reflect the monetary value of labor remuneration. Now the similarity between them is greater than a few decades ago, because in labor law significant changes are taking place. However, there are also significant differences
General features of salary and tariff rate
- Both that, and another provides the minimum sum by which work can be paid.
- Below the established limit, payment is not entitled to fall.
- They are related to the qualifications of the employee.
- They are taken into account without additional payments, allowances, compensations, social charges.
Differences in the tariff rate and official salary
Let's compare these two concepts in the following table.
|
Base |
Tariff rate |
Official salary |
|
|
What is charged for |
For the fulfillment of the labor norm per unit of time |
For performance functional duties where no standard can be set |
|
|
Calculation time unit |
Hour, week, month (any convenient time unit) |
||
|
What does the value depend on? |
From tariff category(interdigit coefficient) |
From the qualifications received by the employee |
|
|
professional circle |
Real economic spheres: construction, mining, manufacturing, manufacturing, etc. |
Non-productive areas of work: lawyers, civil servants, management, etc. |