Tariff system is a set of standards through which differentiation and regulation of wages are carried out various groups workers depending on the complexity and working conditions, characteristics and economic significance of individual industries and regions of the country.
The main elements of the tariff system include tariff rates, tariff schedules, tariff and qualification directory, official salaries, allowances and additional payments to tariff rates, regional coefficients to wages.
Defines minimum payment labor of various groups and categories of workers in absolute amounts for the performance simple work per unit of working time.
Tariff rate of the first category is determined by the collective agreement of the enterprise, its size depends on the financial capabilities of the enterprise and on the terms of remuneration reflected in the industry (tariff) agreement, and it cannot be lower than the minimum level established by the state wages.
Tariff rate of the first category is the initial value for establishing the level of wages for workers depending on the complexity of the work and the types of work performed.
Depending on the chosen unit of time, tariff rates vary hourly, daily, monthly (salary). The hourly tariff rate is the most widespread, since in accordance with the Labor Code, various additional payments are calculated on their basis and wages are distributed in teams.
The enterprise sets the tariff rates and, above all, the size of the first category tariff rate independently, taking into account its own financial capabilities. In this case, it is necessary to focus only on its lower level established by the state.
Tariff schedule is a set of qualification categories and corresponding tariff coefficients, which show differences in the complexity of labor and qualifications of workers and, depending on this, differentiation of wages (Table 10).
Table 10
Fragment of the Unified Tariff Schedule for Remuneration of Workers
public sector organizations
Tariff category (P) shows the degree of complexity of the work and the level of qualification of the worker.
Tariff coefficient (TC) shows how many times the tariff rate of the second and subsequent categories is higher than the tariff rate of the first category.
Knowing tariff rate first category (TC 1) and the corresponding tariff coefficients (TC n), you can determine the rate of a worker of any category (TC n)
TC n = TC 1 × TC n.
The tariff coefficient of the first category is always equal to 1.
Tariff schedules are characterized by three parameters: the number of digits, the range of the schedule and the absolute and relative growth of tariff coefficients.
Number of digits in the grid is determined by the collective agreement concluded at the enterprise. For budgetary organizations, the Unified Tariff Schedule (UTS) was introduced in 1992, which has 18 categories.
Grid range– this is the ratio of tariff coefficients of the extreme ranks of the grid. The range of the tariff scale depends on the maximum differences in the complexity of the work performed. At enterprises, the range of the grid, as well as tariff rates, is determined by a collective agreement. For the budget sector. The Decree of the Government of the Russian Federation dated March 18, 1999 established a range of 1: 8.23.
Absolute and relative growth of tariff coefficients(inter-category relationships) serves as the basis for differentiation and regulation of workers' wages depending on categories and indicates the size and nature of the increase in tariff coefficients when moving from one category to another.
Absolute increase in tariff coefficients– this is the difference between adjacent tariff coefficients, that is, if you need to find the absolute growth of the tariff coefficient, you need to subtract the previous (TC n – 1) tariff coefficient from the subsequent tariff coefficient (TC n) (Table 10).
AR tk = TK n - TK n-1.
Relative increase in tariff coefficient(OR tk%) is defined as the ratio of the subsequent tariff coefficient to the previous one and shows by what percentage the level of payment for work (employee) of a given category exceeds the level of payment for work (employee) of the previous category (Table 10)
According to the principle of construction, tariff scales can be uniform, increasing and decreasing. In uniform grids, the relative inter-discharge ratios between all discharges are the same, in increasing grids they increase from discharge to discharge, and in decaying grids they decrease. Increasing wage scales have found the greatest application in industry, since they most stimulate the employee’s desire to improve his skills.
For the purpose of analyzing labor indicators and planning the wage fund, the following values are often used: average level of work, workers, average tariff coefficient, average tariff rate. All these indicators are determined on the basis of the tariff system of remuneration.
Average tariff coefficient workers is calculated by the formula
where H i is the number of workers for each category.
Average tariff coefficient work is calculated by the formula
where T i is the labor intensity of work for each category.
Average tariff rate workers is determined
Average tariff rate work is calculated by the formula
Average tariff category can be determined on the basis of the average tariff coefficient or the average tariff rate of work (workers)
; 
;
; 
,
where P avg is the average tariff category of workers;
Р m – tariff category corresponding to the smaller of two adjacent coefficients of the tariff schedule (tariff rates), between which there is a known average tariff coefficient (tariff rate);
TK b – the larger of two adjacent tariff coefficients of the tariff grid, between which there is a known average tariff coefficient;
TK m – the smaller of two adjacent tariff coefficients of the tariff schedule, between which there is a known average tariff coefficient;
TS av – average tariff rate;
TS b – the larger of two adjacent tariff rates;
TS m – the lower of two adjacent tariff rates;
Knowing the average category, you can determine the corresponding tariff rate using the following formula
,
where TS c is the average tariff rate;
TS b – tariff rate corresponding to the larger of two adjacent categories between which there is a known average tariff category; rub;
TS m – tariff rate corresponding to the smaller of two adjacent categories, between which there is a known average tariff category, rub;
A - absolute value in the average tariff category after the decimal point. If in the average tariff category there is one decimal place, then the denominator is 10, if there are two decimal places after the decimal point, then 100 is placed, etc.
Tariff and qualification guide is a collection of normative documents containing qualification characteristics of jobs and professions, grouped into sections by industry and type of work. The directory serves to compare works by complexity and determine qualification requirements to the workers. The qualification characteristics included in the reference book consist of three sections: “Characteristics of work”, “Must know”, “Examples of work” (see Appendix 1).
The first section - “Characteristics of work” - provides the characteristics of the work that a worker of this qualification must perform, and also indicates the degree of independence of the worker when performing work, setting up equipment, choosing operating modes, preparing tools and equipment.
The second section – “Must know” – establishes what a worker of the corresponding profession and category (qualification) should know about his equipment, physical and chemical properties processed materials, technology and sequence of processing processes, properties of processing and measuring tools and equipment, as well as requirements related to the setup and configuration of equipment.
The third section - “Examples of work” - indicates examples of work performed by workers of a given category, typical for each category, which makes it easier to quickly and accurately determine to which category this or that work can be attributed.
When developing a tariff and qualification reference book, they take into account the degree of complexity, accuracy and responsibility of the work (quality of work). Based on these parameters, various types of work are compared and the skill level of workers is determined.
There are 31 workers at the site, of which category II – 3, III – 6, IY – 12, Y – 8, YI – 2 people. Calculate the average category of workers using two methods and the average tariff rate (by tariff category and average tariff coefficient). Additional source data is taken from Appendix 2.
1. Determine the average tariff coefficient (TC avg) of workers
(TK av) = å (TK i × Ch i)/Chi,
TK c = (1.09 × 3 + 1.2 × 6 + 1.35 × 12 + 1.53 × 8 + 1.8 × 2)/31 = 1.37.
2. Determine the average tariff category (R avg)
P av = P m + [(TK s – TK m)/(TK b – TK m)];
P av = 4 + (1.37 - 1.35)/(1.53 - 1.35) = 4.11; or
P avg = 5 - (1.53 - 1.37)/(1.53 - 1.35) = 4.11.
3. Determine the average tariff rate for the average tariff category. Tariff rates required for calculation are presented in Appendix 2
TS av = TS m + (TS b – TS m) × A/10
С с = 6.75 + (7.65 – 6.75) × 11/100 = 6.85 rub.
The average tariff rate can also be determined by the average tariff coefficient
TC n = TC 1 × TC n;
TS = 5 × 1.37 = 6.85 rub.
Consequently, the average category of workers is 4.11, the average tariff rate is 6.85 rubles.
Determine the average tariff rate of a team of piece workers and, based on the average rate, the actual average rank of workers in the team, if there are 3 workers with the II category, 7 with the III category, 6 with the IY category, 2 with the Y category, and 2 with the YI category. 1. Additional source data is taken from Appendix 2.
1. Determine the average tariff rate
3 × 5.45 + 7 × 6 + 6 × 6.75 + 2 × 7.65 + 1 × 9/19 = 6.48.
2. The average tariff category based on the average tariff rate of workers is equal to
; 
.
The use of the tariff system by enterprises when organizing remuneration has the following positive aspects:
· the presence of clear regulations in assigning qualification categories to workers and establishing the level of work makes it possible to analyze the compliance of the qualification composition of workers with the requirements of production and correct placement personnel;
· The tariff system allows you to establish the most effective proportions in remuneration for labor of varying complexity.
As you know, if it is not possible to comply with the normal working hours per week for each employee (40, 36, 35 or 24 hours (Articles 91, 92 of the Labor Code of the Russian Federation)), then summarized working time recording. This allows you to comply with the standard working time for a longer accounting period - from a month to a year (Article 104 of the Labor Code of the Russian Federation). It turns out that an employee who has been set up for summary accounting works an unequal number of hours in different months of the accounting period: in some months he works more than the norm according to production calendar, in others - less. This means that the salary of such an employee fluctuates depending on the time worked.
Some organizations, in order not to bother with such employees, set their salaries. And for each month of the accounting period, the employee is paid the same amount if the employee has fully worked the required hours according to his schedule. Is it possible to do this?
For reference
- fixed payment for execution labor responsibilities per calendar month for workers whose work cannot be regulated, as well as managers and specialists, excluding compensation, incentives and social payments (Articles 129, 143 of the Labor Code of the Russian Federation).
When calculating wages, you need to take into account the actual time worked
The organization decides independently what kind of remuneration system will be used for employees with cumulative accounting of working hours (Article 135 of the Labor Code of the Russian Federation). However, labor legislation does not prohibit paying such workers on a salary basis.
However, as the Russian Ministry of Health and Social Development explained to us, it is impossible to pay them a salary without taking into account the time worked.
From authoritative sources
Kovyazina Nina Zaurbekovna, Deputy Director of the Department of Wages, Labor Safety and social partnership Ministry of Health and Social Development of Russia
“With a time-based wage system, the employer is obliged to pay for the time actually worked by each employee (Articles 91, 129 of the Labor Code of the Russian Federation). For employees with cumulative accounting of working time, the number of hours worked in different months of the accounting period will deviate from the norm of working hours in a month according to the production calendar. Consequently, remuneration for workers with a summarized accounting of working time cannot be the same and cannot be made without taking into account the actual time worked.”
Thus, even if you have set a salary for employees with summarized working hours, you still need to calculate their salary on a monthly basis, taking into account the number of hours worked according to the schedule.
Methods for calculating the hourly rate from salary
There are two such ways.
Method 1
. Calculation of the hourly tariff rate taking into account the standard working hours of a given month according to the production calendar
Hourly tariff rate = (Salary established for the employee / Standard working hours for the calendar month according to the production calendar) x Time actually worked by the employee according to the schedule for the calendar month (1)
Let's look at a specific example.
Example . Calculation of an employee's salary based on salary, if the hourly wage rate is determined taking into account the standard working hours of a given month according to the production calendar
Condition
An employee with summarized working hours is given a salary of 20,000 rubles. per month. The accounting period is quarter.
Normal working hours are 40 hours per week.
Payment is made on the basis of an hourly tariff rate, taking into account the standard working hours for a given month.
In the second quarter of 2011, according to the production calendar, for a 40-hour work week, the standard working hours is 496 hours: in April and June 168 hours each, in May - 160 hours.
According to the schedule, the employee worked 150 hours in April 2011, 180 hours in May 2011, and 166 hours in June 2011.
To simplify the example, assume that the employee was not required to work at night.
Solution
We determine the employee’s salary for each month of the accounting period using formula (1). The employee's salary will be:
- for April 2011 - 17,857.14 rubles. (RUB 20,000 / 168 h x 150 h);
- for May 2011 - 22,500 rubles. (RUB 20,000 / 160 h x 180 h);
- for June 2011 - 19,761.9 rubles. (RUB 20,000 / 168 h x 166 h).
The total employee salary for the second quarter of 2011 will be 60,119.04 rubles.
If an employee were remunerated on a salary basis without taking into account the time actually worked, then his salary for the second quarter of 2011 would have been 60,000 rubles.
Method 2
. Calculation of the hourly tariff rate from the average monthly number of working hours for the year
The tariff rate is determined by the formula:
Hourly tariff rate = (Salary established for the employee x 12 months) / Standard working hours for the calendar year according to the production calendar (2)
Example . Calculation of an employee's salary based on salary, if the hourly wage rate is determined from the average monthly number of working hours for the year
Condition
Let's use the conditions of the previous example, changing them as follows.
Payment is made on the basis of an hourly tariff rate, determined from the average monthly number of working hours for the year.
The standard working hours for 2011 according to the production calendar is 1981 hours.
Solution
The algorithm of actions is as follows.
Step 1. Determine the hourly tariff rate using formula (2):
20,000 rub. x 12 months / 1981 hours = 121.15 rubles/hour.
Step 2. Determine the employee’s salary for each month of the accounting period:
- for April 2011 - 18,172.5 rubles. (121.15 rub/hour x 150 hours);
- for May 2011 - 21,807.0 rubles. (121.15 rub/hour x 180 hours);
- for June 2011 - 20,110.9 rubles. (121.15 rub/hour x 166 hours).
The total employee salary for the second quarter of 2011 will be 60,090.4 rubles.
The Ministry of Health and Social Development of Russia told us which of the two methods is better to choose.
From authoritative sources
Kovyazina N.Z., Ministry of Health and Social Development of Russia
“If, during summary accounting, a salary is set for employees, and the salary for the month is calculated from the salary established for the employee using the norm of working hours for a given month according to the production calendar, then this can lead to a bias in the annual wage both towards the employer and towards the employee To avoid this, it is better to calculate the hourly rate by dividing the monthly salary by the average monthly number of working hours for the year, depending on the length of the working week established for the employee, regardless of the length of the accounting period."
As you can see, even if you set the employee’s salary when accounting for working hours in total, the calculations will not decrease. You will still have to calculate the hourly tariff rate according to one of the options.
It is most convenient to pay for the work of an employee who has a summarized recording of working time based on the tariff rate established per hour of work. The fact is that working time when developing a shift schedule is usually measured in hours. Therefore, it is most logical to determine how much an employee is entitled to for an hour of work.
In this case, you can calculate the employee’s salary using the formula:
All that remains is to calculate the hourly rate.
By the way! You can quickly, accurately and automatically calculate the hourly rate of all employees using the “My Business” online service; the service will also help you automatically calculate advances, salaries, benefits, compensation, taking into account all legal requirements. You can get free access to the service right now by following this link.
The easiest way is to set it once in a fixed amount and indicate the amount in the salary regulations. Then the rate will depend on the position and qualifications of the employee. For example, there is one rate for the manager, another for the seller, a third for the cashier, etc.
However, in many organizations salaries are set for employees. And changing the wage system is not so easy. But this is not necessary. Knowing the salary, you can calculate the hourly rate by calculation. We offer two calculation options to choose from. Each of them has its own pros and cons.
Option 1
Calculation of the hourly rate based on the standard working hours per month. You can take the standard number of hours for a specific calendar month from the production calendar. The hourly tariff rate in this case is calculated as follows:
An example of calculating wages based on standard working hours in a calendar month
Security guard E. Sviridov has a monthly salary of 25,000 rubles. According to the shift schedule, in February 2013, Sviridov worked 158 hours, and in March - 160 hours.
The standard working hours according to the production calendar in February and March is 159 hours each. This means that the hourly rate in both February and March is 157.23 rubles/hour (25,000 rubles: 159 hours). Thus, for February Sviridov needs to be credited 24,842.34 rubles. (157.23 rubles/hour × 158 hours), and for March - 25,156.8 rubles. (RUB 157.23/hour × 160 hours).
This option for calculating the hourly rate is quite simple. But it has a significant drawback. The tariff rate depends on standard working hours. Moreover, their number in one month may differ significantly from the number in another. And the fewer working hours, the higher the rate will be. That is, an employee will work less in one month according to the standard, but will receive a higher salary than in the month in which he will have to work more.
Option 2
The hourly rate is calculated based on the average monthly number of working hours for the year. The tariff rate is calculated using the formula:
The norm of working time in hours for the year can again be found out from the production calendar.
An example of calculating an hourly rate from the average monthly working hours for the year
In relation to the storekeeper N. Kulikov, summarized accounting is maintained with an accounting period of a quarter. He has a monthly salary of 23,000 rubles. In January 2014, according to the shift schedule, he worked 130 hours, in February - 160 hours, and in March - 150 hours.
The standard working time for 2014 is 1970 hours. The tariff rate per hour is 140.1 rubles/hour. Using this rate, the accountant must calculate salaries in the following amounts:
- in January - 18,213 rubles. (140.1 rub./hour × 130 hours);
- in February - 22,416 rubles. (140.1 rub./hour × 160 hours);
- in March - 21,015 rubles. (140.1 rub./hour × 150 hours).
At first glance, the calculation seems more complicated than in the previous version. But that's not true. In the first case, the rate based on the standard working hours in a calendar month has to be calculated monthly. In this case, it is enough to define it once, and it will remain unchanged throughout the entire calendar year. As a result, the employee's salary will depend only on the number of hours worked.
Please note: whichever option you choose, it must be reflected in the salary regulations.
Editorial staff of the magazine "Salary"
Compiled on the basis of annual government decrees on the postponement of holidays and holidays. As a result, the number of working hours may vary slightly (from 1970 hours in 2014 to 1974 in 2016 - with a 40-hour working week).
In 2019, the number of working hours is 1970.
Average hourly tariff rate
employee's monthly salary;
type of workweek (5-day or 6-day, 40-, 36- or 24-hour);
number of working hours in 2019
For reference, the most common type of work week is 5 days, 8 hours a day. Teachers, service workers, and some other categories work 6 days a week, but in total they work time per week is also 40 hours (usually their work schedule in hours is as follows: 7 +7 +7 +7 +7 +5 = 40).
Regarding the duration of a 5-day work week:
Teenagers under 16 years of age and employees of production facilities must work no more than 24 hours a week. chemical weapon;
no more than 36 hours a week - teachers, workers in industries with harmful and dangerous working conditions, etc.
Medical workers, depending on their position and specialty, can have a 24-, 30-, 33-, or 36-hour work week.
How to calculate hourly tariff rate, formula
Let's consider 2 calculation options: for 40 and 24 hours of work per week.
Example 1: 40 hours per week.
Let’s say a proofreader at a publishing house works 5 days a week, 8 hours a day.
Salary - 20,000 rubles per month.
The number of working hours in 2019 at 40 working hours per week is 1970.
Formula: 20,000 * 12 /1970 = 121.82 rubles.
Example 2. 24 hours a week.
A 15-year-old teenager works as a courier for a publishing house.
Salary - 15,000 rubles per month.
The number of working hours in 2019 with a 24-hour work week is 1179.6.
Formula: 15,000 * 12 / 1179.6 = 152.5 rubles.
Average hourly rate and calculation of overtime pay
These calculations are needed primarily in order to know how to pay an employee for overtime hours. According to , for the first 2 hours the rate per hour of work is multiplied by 1.5, for the subsequent ones - by 2.
Arose rush job, which cannot be “postponed until tomorrow”, and the proofreader worked 11 hours instead of 8. Then he needs to be paid for 3 hours:
121.82 (hours) *2 (first 2 hours of processing) * 1.5 (increasing factor) + 121.82 (hours) *1 (third hour of processing) * 2 (increasing factor) = 609 ,1 ruble.
Teenagers under 18 years of age overtime work It is impossible to involve, so we will not give formulas for the courier.
How to calculate hourly rate from salary
We have already looked at how to make calculations based on an employee's annual earnings. However, sometimes situations arise when you need to use data from one or more months.
In this case, we again turn to the production calendar, but we look at the number of working hours not for the year, but for specific months (the numbers can be very different if there are public holidays in the month in question).
Let’s take the most “difficult” months: February, March, April 2019.
A storekeeper works 40 hours a week.
His salary is 30,000 rubles.
Formula: salary / number of hours.
Obviously, the rate will be lowest in April (30,000 / 167 = 179.64 rubles), and highest in February (30,000 / 151 = 198.67 rubles).
Salary is calculated per unit of time (hour, day, month). The calculation uses a special indicator - a tariff rate, depending on the level of professionalism of the employee and the industry of activity.
Definition
The tariff rate is cash payment employee for completing tasks of a certain complexity within a specified time frame. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive provided that all duties are performed. The enterprise can develop tariff wage rates, tariff schedules and staffing table, on the basis of which the employee’s salary is determined. The rules by which the calculation is carried out are presented in labor legislation.
How to calculate your salary?
The first step is to familiarize yourself with the tariff and qualification directory of a specific industry to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for calculation is as follows:
- Rate = 1st category rate x Increasing coefficient.
In the calculations, monthly rates are used only if the actual payment coincides with the norms, daily rates - if the number of days of actual attendance at work during the week differs from 5. The employee’s hourly tariff rate is necessarily used when calculating payment:
- in dangerous, difficult and harmful conditions;
- for excess production;
- on night shifts;
- on weekends.
It is calculated by dividing the salary by the number of hours worked in a month (or the average monthly number of working hours for the year). The exact calculation algorithm is specified in the Collective Agreement.
Payment schemes
The payment system is the ratio of the measure of labor and the reward for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.
Time system
With a time-based system, regulatory tasks are developed and the amount of time required to complete them is established. To calculate earnings, the amount of time worked should be multiplied by the rate. It can be hourly or monthly.
Example 1
The hourly wage rate for a worker is 75 rubles. In a month he worked 160 hours against the norm of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.
Information for calculations is taken from the “Time Sheet” and the employee’s personal card. More often hourly rate is used in calculating wages for industrial workers, and monthly salaries are set for specialists and managers.
Example 2
An accountant in an organization has a salary of 15 thousand rubles. During the month he worked 17 days out of the required 20. His salary is: 15,000: 20 X 17 = 12.75 thousand rubles.
Forms of payment are established:
- Simple time-based - provides payment for the amount of time spent on completing a task.
- Time-bonus system - provides additional payments for product quality.
Piece wage system
The salary amount may depend on the quantity of products produced. In this case, prices are determined by multiplying the rate by the category and the production rate. Let's take a closer look at the forms of remuneration.
Direct piecework
In this system, the salary is directly proportional to the number of products manufactured based on established prices. The calculation procedure will depend on the type of norm.
Example 3
The tariff rate for a mechanic is 180 rubles/hour with a production rate of 3 pieces/hour. 480 parts were produced in a month. Salary: 180: 3 x 480 = 28.8 thousand rubles.
Example 4
The turner's tariff rate is 100 rubles/hour with a time limit of 1 hour/piece. 150 parts were produced in a month. Salary: (100: 1) x 150 = 15 thousand rubles.
Similar calculation schemes can be applied not only to a specific employee, but also to the team as a whole.
Example 5
A team of three workers completed the specified amount of work in 360 hours. According to the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of team members and the actual time spent are presented in the table.
1. Calculation of tariff salaries (rub.):
Alexandrov: 60 x 100 = 6000.
Voronov: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.
The tariff salary of the entire team is 17.7 thousand rubles.
2. Find the distribution coefficient:
16: 17,6 = 0,91.
3. The actual salary of workers is shown in the following table.
Piece-bonus system
This scheme provides bonuses for production in excess of the established norm. Such additional payments are considered part of actual earnings and are set in relation to the salary.
Example 6
The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. The bonus regulations provide for compensation in the amount of 10% of the salary for production above the norm. The calculation will be as follows:
6000 x 0.1 = 600 rub. - bonus.
6000 + 600 = 6600 rub. - accrued salary.
The salary of employees servicing equipment is calculated using indirect piece rates and depends on the quantity of products manufactured.
Chord system
In this case, the deadlines for completing a set of works are estimated. The salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of a task. It is used to calculate the salaries of employees involved in eliminating the consequences of accidents and other urgent tasks.
Example 7
The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward in the amount of 150% of the salary is provided for production above the norm. Calculation:
(6 x (1.1-1) : 1) x 1.5 = 0.9 thousand rubles. - bonus.
6 + 0.9 = 6.9 thousand rubles. - accrued salary.
Combined systems
The considered remuneration systems depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered wage systems are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to a direct piece-rate system, and bonuses are paid when work is performed in excess of the norm. To calculate salaries according to differentiated systems, the following are used:
- Tariff reference books of professions.
- Qualification characteristics.
- Workplace assessment report.
- Tariff rate.
- Tariff schedule.
- Coefficients of payment of allowances.
“Unified Qualification Directory of Positions and Salaries”
The tariff rate of remuneration in government agencies depends on the results of certification of tariffs from the “Unified Directory of Positions” (USD). It presents job characteristics and skill level requirements. It is used to rate work and assign categories to workers.
The directory presents tariff rates per unit of time depending on the category of worker.
The 1st category rate represents remuneration for low-skilled labor. Its size cannot be lower than the minimum wage, and the increasing coefficient is “1”. The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of additional payments and allowances, are grouped into a tariff schedule.
Incentive payments
Additional payment is monetary compensation for non-standard work hours, working conditions and labor intensity. A bonus is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:
- for working on a day off;
- overtime and night work;
- multi-shift mode;
- combination of positions;
- increase in the volume of work, etc.
To calculate each type of additional payment, an algorithm must be developed to determine deviations of actual working conditions from standard ones. That is, it is necessary to employment contract prescribe night work hours, instructions for each employee, etc. Then, by comparing actual working conditions with standard ones, calculate the amount of the bonus and make payments.
