A tariff rate is... or everything about a tariff rate. The role of the tariff scale in determining workers' wages

Often, enterprises use a tariff system of remuneration. It could be like government agencies and private companies. But the nuances in using this system will differ significantly for them.

What is the tariff schedule and where is it used?

One way to calculate the size wages is the application of the tariff system. It is governed by rules that have been developed government agencies or specialists within the enterprise. But in the latter case, they must comply with government regulations, as well as rules on the minimum wage for employees at the enterprise.

Each organization decides independently which remuneration system it uses. During 2016-2017, the Labor Code of the Russian Federation established the standards by which the tariff system should be implemented. The organization must make notes about this in the collective agreement or in the regulations on wages. These local regulations must spell out all the rules and principles for using the tariff system. The management of the enterprise must also prepare a tariff schedule according to which salaries will be calculated to employees.

The tariff schedule is to some extent tied to tariff categories. Since all positions that exist in an enterprise can be classified into a certain category, each category has its own separate wage rate. Most often, the first category goes to those workers who have the lowest qualifications, and so on. If the complexity of the work performed by an employee increases, then his tariff level also increases.

It follows from this that more complex and responsible work earns higher wages. In order not to use a different amount for each separate group of positions, tariff coefficients are used. They make it possible to immediately raise the salary for the 1st category to the level of the second or third category.

This is how a tariff schedule is formed, where each category is assigned a certain coefficient. The use of a tariff system at enterprises is far from uncommon, but the tariff schedule at each of them can differ significantly. Private companies often develop their own tariff schedules, taking into account the specifics of the work. Here, not only the amount of the salary may differ, but even the number of tariff categories, because it is developed by personnel officers independently.

Budgetary enterprises cannot afford this, because they are subject to government regulations, and all control of the work process is carried out by government agencies. Therefore, state enterprises apply a Unified Tariff Schedule, which was approved by higher authorities.
Until the end of 2008 in the territory Russian Federation A unified tariff schedule was in effect. It was on the basis of the data set out in it that wages for public sector employees were calculated.

But since 2016, significant changes have occurred in the tariff system of remuneration, which has also changed the calculation of salaries for public sector employees. Now, instead of the concept of tariff category, “qualified levels” or “qualified groups” are used. Stimulating and compensation payments.

The size of the salary itself and the rates for it are now set by the head of the organization or enterprise himself. To do this, he must take into account the characteristics of the work, its complexity, the employee’s capabilities and level of qualifications. There is some relationship between wages employees and the salary that the manager receives. The higher the average salary of workers, the more money will be calculated for the work of the manager. This should allow the enterprise’s wage fund to be distributed evenly among all employees, and not give an advantage to management.

There is no mandatory tariff schedule for private companies. They can also use a tariff payment system, but they can create the tariff schedule themselves. They are also not obliged to adhere to the tariff rules established by the Government. Also, employees of such a company can independently decide how many tariff categories they will have. This allows managers to realistically assess the specifics of employees’ work and set requirements for their work.

Discharges to the tariff schedule

The tariff rate for category 1 is set every year at the government level and cannot be lower than the minimum wage. If the latter was increased at some point, then the Government decides to increase the tariff rate for this category.

Each category has its own tariff coefficient, which shows how many times the salaries of the second and other categories are greater than those of the first. One can observe an increase in this coefficient from 1 to 4.5 along with an increase in the number of tariff categories.

Tariff categories show how difficult the work of a particular employee is. This data can be taken from tariff and qualification reference books, which specify the requirements for the employee, his skills, titles or abilities. Also, wages are very dependent on working conditions. Their difficulty is compensated various kinds additional payments or compensations.

Working professions are charged according to eight categories (from 1 to 8). But this does not mean that qualified workers cannot receive more than the minimum established by the eighth category. The government allows enterprise managers to increase wages for such employees to 10 or 11 categories of the Unified Tariff Schedule (UTS). And if the profession is considered very important (for example, work in a medical institution), then the rate can be increased to 11-12 categories.

If over the years of work an employee’s qualifications have increased significantly, then his tariff rate should also increase. Public sector employees improve their skills through certification. To carry out this procedure, the norms of the Basic Regulations on the Certification Procedure are used. This document is used only for budgetary organizations or enterprises and is optional for private companies.

There are 18 tariff categories in total. The last, highest, category is received by highly qualified employees, often heads of enterprises.

The categories in the tariff schedule are divided according to the industries in which employees work. For example:

education;
forestry;
Agriculture;
healthcare, etc.
industries are also divided into types of professions and so on.

Algorithm for assigning a new rank

The Law on Certification of Public Sector Employees provides for writing a reference for an employee. Such a document must be prepared by the employee’s immediate management no later than two weeks before the certification itself. Such an assessment should include the following data:

suitability of the employee for the position held;
compliance of the employee with the job category;
competence;
attitude towards the work performed;
indicators labor activity;
indicators of labor activity results for the previous reporting period.

The employee must be familiarized with this document no later than a couple of weeks before the certification.

The certification commission includes:

head of the enterprise;
head of the department;
highly qualified specialists;
trade union representatives.

Members of the certification commission must listen to the employee being certified and the head of the department in which he works.

If the person being certified is the head of an organization or enterprise, then his certification takes place in commissions that consist of representatives of higher authorities. Employee performance is assessed through open voting. The decision is made by a majority vote. In accordance with this decision, the head of the organization receives a month to transfer the employee to the appropriate pay grade. All certification results are entered into work book employee, where the tariff category according to the Unified Tariff Schedule is indicated.

Remuneration systems such as tariffs must be included in the collective wage agreement, or other agreements that contain labor legislation.

In contact with

At any Russian enterprise, budgetary or commercial, employee salaries are not the same.

Salaries are indicated in staffing table, but the ratio of employee salaries is fixed in the tariff schedule.

Soviet legislators developed remuneration according to a certain system back in the first half of the last century. According to the developers, any employee (from a simple worker to a manager) should depend on:

from the position held;
on the complexity and significance of the work.

To determine the difference in salaries, tariff scales (TS) are developed. The basis of the CU is a unified tariff schedule (UTS), compiled in the form of a table. The table elements are:

wage grades (18 in total);
tariff coefficients.

The coefficient increases with each rank.

In addition to the ETS, grids are being developed by category, indicating positions and qualifications. Such vehicles are divided into industries. In the public sector, for example, the industries are:

healthcare;
education;
forestry, etc.

In addition, each industry is divided into sub-industries. For example, education is divided into elements:

Universities;
public education;
leaders.

In turn, each sub-sector may contain its own components. Using education as an example, the manager sub-sector contains the following grids:

general education;
higher education.

The vehicles themselves are also tables that consist of columns with values:

position or qualification;
range of applied coefficients.

For clarity, let's look at an example:

According to the tariff schedule, the salary of a university rector should be in the range of the UTS category from 17 to 18, and that of a school teacher - from 7 to 14.

Rank coefficients: for the rector - from 9.07 to 10.07, and for teachers - from 2.76 to 6.51.

Which category coefficient to apply is indicated in the reference books:

ETKS (contains types of work by categories of working professions and positions);
EKS (applies to managers, specialists and employees).

From the above summary: the CU establishes by what coefficient the minimum wage must be multiplied in order to obtain .

ETS of state employees

The payment system in the public sector according to a single grid was used until the end of 2008; today it is not applicable. To calculate salaries of public sector employees in 2017, the rules of Resolution No. 583 are applied.

Specified legal act new systems for calculating salaries of employees of municipal, federal or government organizations were introduced.

IN new system It is mandatory to use the ETKS and EKS reference books, but the rates or salaries are approved by the head of the organization.

When setting a salary, the head of a budget-funded enterprise must take into account:

complexity and significance of the work;
employee qualifications;
complexity of the work.

Meanwhile, the salary of a public sector employee is not only a bare salary, but also:

(for length of service, rank, class, etc.);
bonuses (sizes and grounds are indicated in local regulations);
compensation (for example, or “northern”).

According to Resolution 583, the system for setting employee salaries must be recorded in the local act of the organization:

in the collective agreement;
in the regulations on wages and bonuses;
in other agreements.

How exactly to develop a remuneration system is described in the recommendations of the Russian Commission dated December 25, 2015. (Record of decision No. 12).

The commission decided that the salary of the head of the enterprise directly depends on average salary his subordinates. In addition, when forming a remuneration system, the following conditions must apply:

the salary for the lowest category cannot be less than the legal minimum wage;
the work of workers of the same position and qualifications should be paid equally;
salary reduction is unacceptable;
fixed salaries and rates are set taking into account membership in a professional qualified group;
all salaries, rates, allowances and bonuses are included in the staffing table.

As a result, what we get: the amount of salary (salary + bonuses and allowances) can be found out from local acts:

staffing schedule;
collective agreement (if any);
regulations on wages, bonuses, allowances, etc.

Employees have the right to familiarize themselves with all documents and acts of the organization that relate to salaries.

Classification of working professions

According to the norm of 143 articles Labor Code the employee's payment must be commensurate with his Efficiency That is, the higher the rank or qualification of an employee, the more expensive his work. And the category directly depends on the type of work. All types of work, inherent in that or another category (by profession) are listed in the ETKS.

The directory defines:

industries (construction, foundry, forging, etc.);
professions;
ranks.

The directory is updated regularly, current version ETKS is located.

For each category of any working profession, the directory describes:

what education should the employee have;
experience;
what he should know and be able to do;
what work to do.

Based on the data from the directory, you can set a category or tariff coefficient.

Classification of managers

The management team (managers) is the administration of the organization, whose tasks include ensuring the activities of the enterprise in accordance with:

with the goals of the enterprise;
with current legislation.

That is, the administration is obliged to organize its work in such a way that the enterprise works towards the result outlined in the charter, and at the same time the legal rights of employees and the state are respected.

For this purpose, Soviet developers created the EKS reference book. It is still in effect, but changes regularly. Its latest edition was approved in 2014. The directory contains information:

titles of management positions;
requirements for knowledge and skills for each position;
education and experience requirements;
main functions.

All data can be viewed by following the link.

The directory describes the requirements for positions in all departments of the management apparatus:

to managers (directors, managers, heads of departments, etc.);
specialists (engineers, technicians);
employees (agents, secretaries, operators).

The directory data is required for the development of a remuneration system in the organization.

TS in a commercial company

To justify the employee’s salary private company, it is enough to indicate the amounts of salaries and allowances in the staffing table. And these dimensions can be calculated based on the same reference books - ECTS and EKS.

The minimum wage is always taken as the basis (the lowest figure in the 1st category). It is also important to take into account that each region may have its own minimum salary. This circumstance can be clarified by studying the information on wages published on the official website of the administration of the region (territory, region, Moscow or St. Petersburg).

The only condition for tariffs is non-discrimination. That is, the director has the right to set any salaries for the company’s employees.

But employees performing the same function under equal conditions should be paid at the same rate.

How can you develop a vehicle:

identify all positions and professions by department of the company;
depending on the types and significance of the work, divide functions into categories;
set coefficients for the ranks.

In this case, the first category is based on the size of the minimum wage and coefficient 1. Next, the tariff system needs to be fixed in the local normative act.

The tariff schedule is table with the ratio of ranks and wage rates. This system used in commercial, government and budget organizations. With its help, rates and salaries are differentiated using tariff coefficients.

Definition, meaning, varieties

The tariff schedule is based on a comparison of the complexity of the work goals of different categories and groups of employees, their responsibilities, education and other circumstances. Together, these circumstances fully ensure the ability to evaluate the performance of personnel and determine the reality of using common positions for differentiating payment for their activities.

Thus, it is clear that the tariff schedule clearly shows how workers' salaries depend on their ranks. It can be stretched and compressed during the adjustment process. This pricing table is:

Uniform, with the same inter-salary difference between the coefficients.
Increasing or progressive, at which the inter-bit difference increases uniformly.
Fading or regressive when the difference decreases.
Rising-decaying, in which the difference first increases and then decreases.

The tariff coefficient consists of motivational And reproducing elements. It indicates how many times the basic salary for a specific qualification is higher than the first-class salary.

A salary tariff table with the smallest number of categories and a small range of coefficients is not able to objectively assess the contribution and potential of personnel.

Because of this she has a negative effect to stimulate activity and poorly provides employees with normal relationships within the team. That's why it's like that it is important to be able to competently and correctly draw up tariff schedules for the formation of labor wages.

A normal tariff schedule should consist of a sufficient number of qualification groups with a range no less than 1 in 10. Acceptable ranges are considered 1:15 and above with the number of digits approaching 20.

Classification of ordinary workers and management employees

In institutions with a tariff schedule for employees, they use official salaries. To differentiate them, there are the following qualifications of workers, which are described in more detail in the unified tariff and qualification reference book (UTKS):

specialist (initial stage);
specialist of the third category;
specialist of the second category;
specialist of the first category;
Leading Specialist.

Young specialists after university without experience or workers with secondary specialized education and experience belong to the initial stage of qualification. Workers with a certain amount of experience and performing moderately complex activities have the second or third category. The first category is assigned to specialists with five years of experience who perform the most complex work.

Tariff qualification directory highlights the characteristics of the main types of activities, their complexity and compliance with tariff categories, as well as standards and examples of certain work.

The directory contains sections describing areas of specific work. The characteristics of the activities are divided into a work characteristic and a section called “must know”.

Administrative and managerial level comprises:

heads of institutions;
heads of departments and services;
deputies of the above;
specialists performing economic and engineering work;
specialists in reforestation, fish farming, zootechnical, and agricultural industries;
specialists in art and culture, science, public education, medical care;
specialists in international relations;
legal specialists;
technical contractors performing control and accounting;
technical contractors for the preparation and execution of documents;
maintenance technicians.

But there is more new edition classification of management employees, which divides them into managers, foremen, chiefs, chief specialists and, in fact, the head of the organization himself.

The category of technical performers now includes statisticians, stenographers and secretaries, collectors, freight forwarders, typists, cashiers, draftsmen, accountants, clerks, agents, bookkeepers, timekeepers, clerks, copyists and duty officers.

Each position contains the following qualification characteristics, How:

official obligations, which lists the main job functions;
must know– the requirements for special knowledge, regulations and standards are disclosed here;
qualification requirements, which includes requirements for work experience and professional training.

More comprehensive information on management positions can be found in Unified Qualification Directory (USD).

Algorithm for assigning a new rank

The procedure for increasing rank in organizations next:

The employee, after permission from management, draws up a statement and justifies his decision. After which a visa is affixed to this document by the council of the production team.
Next, a commission of highly qualified workers, foremen, specialists, administrative and trade union representatives of the enterprise is assembled.
The knowledge of an employee wishing to receive a promotion is monitored, based on a tariff and qualification reference book.
Based on the results of the inspection, the rank is increased and this is confirmed by an order and protocol. It is also necessary to make a corresponding entry in the employee’s work book.

How to calculate

Employees' labor is priced according to an already drawn up tariff schedule. So, they take the salary of the first category, which should be equal to or greater than the minimum wage, and multiply it by the coefficient of the required category.

Regional coefficients should also be taken into account, which vary depending on the position of the enterprise on geographical map. Thus, in European Russia this regional indicator is 1, in the Urals - from 1.15 to 1.4, in Far East– 1.4-1.6, in the North – 1.6-1.8, and in the Far North – 1.8-2.

Advantages and disadvantages

The tariff payroll system motivates employees to constantly improve their skills, takes into account the responsibility and complexity of their activities, supplies any enterprise with personnel and encourages them to professional growth.

But the tariff system also has minuses, which include poor assessment of the quality of activities and focus on decent working conditions. In practice, these shortcomings are eliminated by developing and implementing additional payments and allowances.

Use in organizations in 2018

According to the norms of the Labor Code of the Russian Federation, the head of the enterprise sets out the tariff schedule for calculating the salaries of his subordinates. All positions in the organization have their own ranks, starting with the least qualified, first. For the following categories, tariff coefficients are established in order to finally form the tariff schedule itself.

Managers can use templates from industry agreements to create pricing tables. These documents were compiled by specialized management associations and agreed upon by the relevant trade unions. The minimum wage for 2018 is 9489 rubles. The salary of a first-class worker should be the same.

Current coefficients for employee categories for 2018:

Features for budgetary organizations, Ministry of Internal Affairs, individual entrepreneurs, etc.

Budgetary institutions use the following methods to calculate salaries for their employees: unified tariff schedule (UTS). This bit scale consists of 18 qualifications. Eight of them relate to the pricing of ordinary workers, the next four – to the assessment of highly qualified ones. The composition of managers, specialists and employees is charged from 2 to 18 categories.

The rate and salary in the public sector are now set by the head of the organization, taking into account the complexity of the activity performed and the qualification level of the employee. And the salaries of ordinary workers are interconnected with the earnings of management. In this case, the wage fund is distributed correctly among all employees.

The wages of public sector employees should consist of salary, length of service, rank or classification bonuses, bonuses and compensation. The tariff schedule is fixed by the collective agreement, regulations on wages and bonuses and other agreements. Employees of an organization can easily find out everything about their salary from these documents and the staffing table.

IP compiles a salary table for his employees himself. He does not have to strictly adhere to established standards from the state and can assign as many categories as he needs. At the same time, the working specifics of the company are realistically assessed and justified requirements are put forward for the activities of employees.

When developing the current tariff system, the head of the company will have to not only draw up a tariff schedule, but also fix the tariff rules. It is important that employee salaries are not less than the current minimum wage.

When charging, there should be no discrimination towards subordinates. The head of the company has the right to set salaries for his employees at his own discretion. Employees engaged in similar activities must be accrued the same coefficient.

The tariff schedule is being developed in the following way:

first, all positions and specialties are determined by department of the company;
then the functions are divided into categories;
establish qualifying coefficients;
consolidate the resulting system with local regulations.

The company's earnings are justified by indicating bonuses and salary amounts in the staffing table.

To pay employees Ministry of Internal Affairs a single tariff scale approved by government agencies is also applied, but each rank is also paid its own compensations and allowances in a certain percentage. In addition, municipal authorities intend to annually raise salaries for categories of such employees by a specific percentage. On this moment that's 4%.

With a salary scale, the evaluation criteria for work become transparent, and salaries increase as both position and qualifications increase. If the administrator correctly creates favorable conditions in his enterprise, then it will constantly achieve all its goals and plans.

The differences between the tariff schedule and the grading system are presented in this seminar.

Tariff scheduleis often used to differentiate the salaries of employees whose work varies in complexity, and the employees themselves have different skills and experience. We will tell you in our article how the tariff schedule is formed and what impact it has on the size of the employee’s final salary.

How the tariff schedule by category for 2017-2018 is used in organizations

In each organization, at the local level, it is fixed which remuneration system it uses. If this is a tariff system, the rules of use of which in 2017-2018 are regulated by the current norms of the Labor Code of the Russian Federation, then all the components of this system and the principles of their application are prescribed in a local regulatory act, for example, a regulation on wages or a collective agreement. Thus, the employer must outline the tariff schedule that will be used when calculating salaries to employees.

Within the tariff schedule, the link to tariff categories is fixed. Thus, all positions in an enterprise are divided into certain groups - categories. Typically, the 1st rank is assigned to the least qualified positions, and as the level of complexity of the work increases, the rank also increases.

NOTE! Naturally, higher wages are set for more complex work that requires certain knowledge and skills. In order not to set separate amounts for each group of positions, tariff coefficients are used. With their help, the salary assigned for positions of the 1st category is automatically increased by the established coefficient for the 2nd, 3rd, etc. categories.

Thus, a tariff schedule is formed, where each category is assigned its own coefficient. The tariff system is used by many enterprises, but their tariff schedules may vary. In private companies, HR employees independently develop salary schedules taking into account the specifics of their activities, and the number of ranks in such schedules varies.

There is more unity in the budget system, since in this case the issues of remuneration are regulated at the state level, including the application of the Unified Tariff Grid, approved earlier.

Unified tariff schedule for public sector employees

From the end of 1992 to December 1, 2008, a Unified Tariff Schedule was in force in Russia, according to which salaries for public sector employees were calculated. The main issues were resolved in the Decree of the Government of the Russian Federation “On differentiation in payment levels

labor of public sector workers on the basis of the Unified Tariff Schedule" dated October 14, 1992 No. 785. This act approved the UTS itself, and also recognized it as mandatory for use in all budgetary institutions.

Initially, the Unified Tariff Schedule consisted of 18 categories, it included coefficients from 1 to 10.7. To calculate the tariff rate, for example, for the 5th category, it was necessary to multiply the rate of the 1st category by the coefficient of the 5th category. The only question was what rate to apply for the 1st category. And it was decided in the following way: it was accepted by the Government of the Russian Federation.

Tariff categories were set depending on the complexity of the work. In order to unify the distribution of workers by tariff categories, 2 qualification directories were used:

Unified Tariff and Qualification Directory of Works and Working Professions (UTKS);
Unified qualification directory of positions of managers, specialists and employees (USC).

Both directories are approved by the Government of the Russian Federation. They are constantly updated as the level of technology development increases and new work standards are introduced.

New remuneration systems in budgetary organizations

From December 1, 2008, the Unified Tariff Schedule was replaced by a slightly different method of tariffication of public sector salaries. This happened after the Decree of the Government of the Russian Federation “On the introduction of new remuneration systems for employees of federal budgetary, autonomous and government institutions” dated August 5, 2008 No. 583 came into force.

The tariff rate isthe amount of payment on the basis of which employees' salaries are calculated. You could say that this is size minimum wage labor of appropriately qualified employees for a certain amount of work. Read on to learn about the types of tariff rates, methods for calculating them, and much more.

Tariff rate is... or everything about tariff rate

The minimum wage is determined taking into account the profession/position, rank/category, but does not include incentives, social and compensation payments. In this case, tariff rates are calculated monthly, daily or hourly.

Monthly rates are used in cases in which the employee’s working hours always and fully coincide 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 a month in full, then when calculating his salary, it is used set size exactly the monthly rate.

If we talk about daily tariff rates, then they are applied for daily work in the case of the same number of working hours worked by a person each work shift, if it differs from the norm established by the production calendar for a 5-day working week.

With a shift schedule, hourly tariff rates are often applied. They are used for cumulative accounting of working hours, i.e., when calculating wages to employees whose number of hours worked according to the schedule differs from the norms established by the production calendar for a 5-day work week.

Tariff rates for 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 rate, you need to know the tariff rate of the first category and the increasing coefficient corresponding to the tariff schedule.

Moreover, it is the last 2 elements that have the main influence on the salary of a particular employee:

The tariff schedule is a system that determines the ratio of the complexity of labor functions performed by a worker and the amount of remuneration for his labor. That is, it establishes what tariff coefficient should be applied depending on the rank or qualification category of the employee when calculating payment for a particular type of work activity. At the same time, the tariff category (qualification category) allows one to judge the level of the professional. training in accordance with the classifications 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 remaining rates by category (i.e., determining how many times a particular tariff rate is higher than the rate of the 1st category).

The same can be said for the rates of managers, specialists and employees. It is also impossible not to note the fact 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 tariff rate for working citizens with total accounting working hours. The calculation takes into account the standard working hours established in the current year. For this reason, in response to this question, you must first look at the production calendar to find out the established hours for the current calendar year and each month. The hourly tariff rate can be calculated in 2 ways, but in any case, you need to know the monthly tariff rate.

Method 1. When calculating the hourly rate, the established monthly tariff rate is divided by the monthly standard of hours provided for by the production calendar. For example: with a monthly rate of 20,000 rubles. and the monthly norm is 155 hours we get hourly rate RUB 129.03 (20,000 / 155).

Method 2. This method is used when calculating the average hourly wage rate of an employee in the reporting year. To receive such a rate you need to look at production calendar annual hourly rate and divide this figure by 12 (the number of months) - this will allow you to find out the average monthly hourly rate. Next, the employee’s average monthly tariff rate is divided by the result obtained. 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 wage of an employee during a given year was 123.08 rubles. (20,000 / (1950 / 12)).