Tariff schedule for work. Ways to improve the organization of remuneration in a budgetary institution

1. Unified tariff schedule for remuneration of public sector workers

The Unified Tariff Schedule (hereinafter referred to as the UTS) has been in effect in Russia in different versions since 1992. Even before, in Soviet times, the level of wages largely depended on similar principles. The tariff schedule divides all public sector workers into 18 categories. This system was convenient during times of high inflation in the country, as it made it possible to quickly index the salaries of all public sector employees. But the UTS also has negative sides - it is a very rigid structure, and if an increase occurs, then it is for everyone at the same time, regardless of the situation in each individual industry. Consequently, each indexation required serious budget expenditures. But most importantly, the ETS did not take into account the specifics of professions, equating the work of a school teacher with the work of a doctor at a district clinic or a circus performer. It is difficult to undertake an assessment of the complexity and usefulness of a particular profession, but one should adhere to an individual approach to the remuneration of public sector workers. There is an opinion about the obsolescence of the UTS, about the need to tariff salaries of public sector employees based on the objective realities of today.
Formally, since 2005, the constituent entities of the Russian Federation were invited to develop their own systems. However, it was not possible to get rid of the single grid: in fact, most regions, without bothering to develop differentiated payment schemes, continued to focus on the UTS and the salaries of regional state employees. The unified tariff schedule, which operated in a uniform manner throughout the country, did not take into account the peculiarities associated with the functioning of a particular industry.
_________________________
Egorsheva N., Rossiyskaya Gazeta. October 4, 2007.
According to Appendix No. 1 to Decree of the Government of the Russian Federation of October 14, 1992 No. 785 (repealed - Decree of the Government of the Russian Federation of February 27, 1995 No. 189), the size of the tariff rate (salary) of the first category is established by the Government of the Russian Federation. Rates (salaries) for employees of other categories of the Unified Tariff Schedule are established by multiplying the tariff rate (salary) of the first category by the corresponding tariff coefficient.
Workers' professions are charged in accordance with the Unified Tariff and Qualification Directory of Work and Professions of Workers from 1st to 8th categories of the Unified Tariff Schedule. Highly qualified workers engaged in important and responsible work and in particularly important and especially responsible work can be set tariff rates and salaries based on 9 - 12 categories of the Unified Tariff Schedule according to lists approved by ministries and departments of the Russian Federation and the Ministry of Labor of the Russian Federation.
The official salaries of deputies are set 10 to 20 percent below the salary of the corresponding manager.

Unified tariff schedule:

for general industry positions of employees
(Appendix 2 to the Decree of the Government of the Russian Federation
dated October 14, 1992 785):

Wage categories of the unified wage scale
for the main positions of employees of public sector sectors
(Appendix 3 to the Decree of the Government of the Russian Federation
dated October 14, 1992 785):

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on remuneration of employees of federal government institutions.

Inter-category coefficients are coefficients by which the rate of category 1 of the tariff schedule is multiplied to determine the rate of the corresponding category.

Tariff schedule by category for 2017-2018

For example, the 15th category rate is 6982.8 rubles. (RUB 2,300 h 3,036).

Tariff rates (salaries) for employees from categories 2 to 18 of the Unified Tariff Service for remuneration of employees of federal government institutions are determined by multiplying the tariff rate (salary) of category 1 by the corresponding inter-category tariff coefficient.

The tariff rate (salary) of a deputy manager is set one or two grades lower than the tariff rate (salary) of the corresponding manager.

In the period from September 1, 2007 to December 31, 2008, new remuneration systems will be introduced for employees of federal budgetary institutions and civilian personnel of military units, whose remuneration is carried out on the basis of the unified technical system, in accordance with Decree of the Government of the Russian Federation dated September 22, 2007 No. 605 “ On the introduction of new remuneration systems for employees of federal budgetary institutions and civilian personnel of military units, whose remuneration is carried out on the basis of the Unified tariff schedule for remuneration of employees of federal government institutions.”

In preparation for the introduction of new remuneration systems in order to create motivation to improve the quality and productivity of work, from September 1, 2007, all categories of employees of federal budgetary institutions and civilian personnel of military units were assigned incentive bonuses in the amount of 15% to the tariff rates (salaries) determined in accordance with the Decree of the Government of the Russian Federation dated April 29, 2006 No. 256 (Order of the Ministry of Health and Social Development of Russia dated October 19, 2007 No. 660 “On approval of the clarification on the increase from September 1, 2007 in wages for employees of federal budget institutions in which new wage systems have not been introduced”) .

download Selecting a tariff scale (this is a set of categories and its range). We determine the range of the discharge, what type of discharge will be, what the tariff coefficients will be.
For workers, a 6 or 8-bit tariff scale is most often used.

At one time, they used a tariff scale (18-bit) for budget organizations, recommended for other industries. It has its pros and cons.

What is the difference between a 6- and 8-bit grid and an 18-bit grid?
We are trying to introduce into the 18-bit grid all types of work for the enterprise, for the organization, including work of a physical, mental nature, and management.
In this case, trying to fit everything into one grid is not entirely correct.
Most often, where tariff schedules are used, the tariff schedules of workers (6-8 categories) are taken as a basis; for specialists and employees, their own tariff schedule, their own grade classes are developed (they can be called classes, whatever you like; for example, a first-class engineer; this can called a category; there is no difference, it is still an attempt to divide all workers according to a certain criterion, first of all, the characteristic is the complexity of the work performed by the employee, and the complexity of the work lies in determining the tariff schedule.
Industry tariff schedule, taking into account the specifics of the industry. It is most often developed by an industry tariff agreement. In this case, almost all enterprises in the industry use this particular mesh.
Regional tariff schedule: if we take the subsistence minimum as the 1st category rate, then we must take the subsistence minimum for the region.
Since the cost of living changes, the price level can also be different, in this case it turns out that the regional grid is a reflection of the specifics of the region. It is not a fact that it is used, it can be used.
The factory, company, tariff schedule is what is reflected in the collective agreement of the enterprise, where it is first of all fixed. Why can an enterprise have its own tariff schedule? It may have its own specifics. The differentiation of the complexity of work can be different. Multi-product enterprise. Specifics must be reflected.
Then the specifics of developing your own tariff schedule arise.
For some reason, businesses like the grading system more.
Tariffing of works. Before a tariff scale is introduced, the work at a given enterprise is rated. That is, we must describe all types of work carried out at a given enterprise and evaluate them according to the complexity of the work, taking some work as a standard. For a single vector, and from it to make billing of works.
To rate the work, you should use the analytical method for assessing the complexity of the work, which is based on assessing the complexity according to a certain set of factors using a point system, etc.
We align the works, analyze, rank from the least simple. First, work is charged, then only workers and employees.
We are building a table. Some work is taken as a unit vector.

Justification of the principle of increasing tariff coefficients absolutely and relatively:

1. equal (uniform): 1, 1.05, 1, 1.1, 1.15, 1.2; 1.0, 1.05, 1.15, 1.45
2. progressive-regressive (related to social protection); The tariff rate of the first category is so small that it is difficult to find a worker for the 1st and 2nd category. Examples: 1.0; 1.05; 1.1; 1.45; 1.9; 2.7. As the discharge increases, its growth rate increases. And vice versa: 1.0; 1.5; 1.9; 2.2.

The factory wage scale is developed primarily for workers, then for managers, specialists and employees.

Selecting forms of remuneration

The use of piecework and time-based forms of remuneration depends on production conditions, the quality of labor standards, and the possibilities for growth in production volumes (sales, services).

Two forms of remuneration. The choice of the form itself depends on production conditions, the quality of labor regulation, and the possibility of increasing production volume. In modern conditions, the use of only one form of remuneration is limited.
Typically, both forms of remuneration are used.
Net:

Average tariff rate: 135 rubles.
Average rank of workers: P(workers) = SUM(number of workers of this rank * rank number) / SUM(number)
Average category of work: P (work) = SUM (labor intensity of work * category number) / SUM (total complexity)
Average category of work: P (work) = Smaller and Larger Between Which There Is a Tariff Rate (m) + (Tariff Rate (average) - Tariff Rate (small)) / (Tariff Rate (large) - Tariff Rate (small))
Average category of work: P (work) = Smaller and Larger Between Which There Is a Tariff Rate (b) + (Tariff Rate (large) - Tariff Rate (average)) / (Tariff Rate (large) - Tariff Rate (small))
Work = 3 + (135-130)/(140-130)
You can also use odds, since knowing the bets, we can use the odds.
Average Tariff Rate = SUM(Tariff Rates * Number or Labor Intensity) / SUM(Number or Labor Intensity)

1. K(s) = SUM(K*Number)/SUM(Number)
2. K(c) = SUM(K*Labor Intensity)/SUM(Labor Intensity)
3. K(c) = K(m) + (K(b)- K(m))/(P(s)- P(m))
4. K(c) = K(b) + (K(b)- K(m))/(P(b)- P(s))

Tariff system of remuneration

Labor rationing is the establishment of scientifically based labor costs and its results: standards of time, number, controllability of service, output, standardized tasks.
The tariff system is a set of various regulatory materials with the help of which the enterprise establishes the level of salary of employees depending on their qualifications...
The main elements of the tariff system include:

1. tariff schedules,
2. tariff rates,
3. tariff and qualification reference books,
4. official salaries,
5. tariff directories for employee positions,

Tariff rate is the absolute amount of wages expressed in monetary terms per unit of working time.

Based on the tariff schedule and the tariff rate of the first category, the tariff rates of each subsequent category are calculated. According to…

Daily and monthly rates are calculated:

[hourly rate] * [number of hours in a work shift - daily] * [average monthly number of hours worked per month - monthly]

Tariff and qualification reference books are normative documents with the help of...
Simple remuneration systems form the employee’s earnings depending on one indicator of recording labor results: working time (time-based remuneration systems) or the quantity of manufactured products (piece-rate remuneration systems).
A simple time-based system forms the employee’s earnings according to his tariff rate and the actual time worked. Accordingly, tariff rates are applied: hourly, daily and monthly. When applying hourly and daily tariff rates, the amount of an employee’s earnings is determined by the formula: Z(p) = C(t) * T(f).
What happens? For example, the number of hours an employee owes: 180 hours, for example. Hourly tariff rate = 20 rubles. at one o'clock. The employee worked 150, respectively, we are 150 * 20. Why do the salaries differ?
This month: 20 business days, next month: 22 business days. We will deliver the report: 20 tr. A specialist worker worked 15 days in the first month, and 20 days in the second.
Employee's monthly salary:

Z(p) = (C(t) * T(f)) / T(rp)

We require: time sheets, tariff rates.
The size of the employee’s hourly tariff rate (the employee has a monthly salary of 10 thousand rubles)

Annual working time fund for 2006 with a 40-hour work week (1980 hours).

Average monthly number of working hours of an employee: 1980: 12 months. = 165 hours

Hourly wage rate for an employee: 10 thousand rubles. : 165 hours = 60,606 rubles.

During the month the employee actually worked 180 hours:
The salary according to the tariff was:

60606 rub. * 180 hours = 10,909.08 rubles.

Time-based bonus system:

Wages accrued for the time actually worked (month, quarter), supplemented by a percentage bonus (monthly or quarterly bonus)

(Tariff rate established for the employee; Timesheet for the use of working time; Regulations on remuneration (On bonuses))
Example 2: The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of the employee’s salary, subject to the organization’s fulfillment of the monthly production plan. The employee's salary is 10 thousand rubles. The employee worked all days as scheduled in the billing month.

Accrued to the employee:

Salary - 10 thousand rubles.

Prize - 10,000 rubles. * 25% = 2,500 rub.

Monthly salary amount: 10,000 + 2,500 = 12,500 rubles.
In the billing months, the employee worked 15 working days out of 20.
Accrual:

Salary - 10,000 rubles. : 20 days * 15 days = 7500.

Premium 7500 * 25% = 1,875 rubles.

Monthly salary amount: 7500 + 1875 = 9375.

The employee was required to work on weekends twice. Overtime work with time-based wages, their payment is prescribed in the collective agreement, although the Labor Code says that it must be calculated at an increased rate. Most often used: the first two hours at 1.5 rates; subsequent hours: double. The employee was accrued:

Salary: 10000: 20 days * 15 days = 7500

Payment for work on weekends: 10000: 20 days * 2 days * 2 = 2000

Bonus: (7500 + 2000) * 25% = 2375 rub.

Total amount: 7500 + 2000 + 2375 = 11875.
Simple piecework wages are structured in such a way that a worker’s earnings depend on the piecework rate, which is the amount of payment per unit of manufactured products (work performed), and on the number of products produced (work performed).
The amount of earnings is determined by the formula: З(сд) = R * q.
The piecework form of salary is characterized by a variety of methods for calculating piecework prices and methods for establishing...
In practice, the following piecework wage systems can be used:

1. Individual:
   1. Simple piecework
   2. Piece-progressive
   3. Piecework regressive
   4. Piece-bonus
   5. Indirect piecework
2. Collective (brigade)
   1. Chord
   2. Using the Labor Participation Rate.

The individual direct piece-rate wage system is characterized by the fact that a worker’s earnings are determined based on the results of his personal labor.

Unified tariff schedule

This is expressed in the number of products (parts) manufactured by the worker or the number of operations performed by him for a certain period. In this case, a direct, immediate connection is established between the costs and results of the worker’s labor and his earnings.

R = Average Tariff Rate / Output Norm or R = Average Tariff Rate * Time Norm
Change in price (DeltaR) in %% when changing the production rate (y):

DeltaR = (100 * y) / (100 + y) OR DeltaR(1) = (100 * y(1)) / (100 – y(1))

The direct individual piecework system is very simple and understandable for the worker and eliminates - with high quality rationing - equalization in pay.
Any remuneration system must be clear.
It is advisable where production conditions make it possible and justified...
Organization of individual piecework wages in conditions of multi-machine service: if a piecework worker works according to time standards on several machines, but within the limits of the service standard established for him, then piecework rates are determined by the formula:

R = (Average Tariff Rate / Number of Machines) * N(time)

If a piece worker works according to production standards on machines with different productivity or different types of work within the established service standard, then piece rates are determined for each machine separately:

R(i) = C(tr) / (n * N(exp; i))

R(k) = SUM from 1 to N(C(t; i) * (1 / (Crew production rate))

R(indirect) = C(int.) / NormVyotka(main)

If an employee performs different types of work:

ZP progressive = R(n(1)Ky(1) + … + n(L)Ky(L))

3Pregressive = R * (n(1) / K(1) + … + n(L) / K(L))
Progressive and regressive scales can be used: if we use a piece-rate bonus with a progressive bonus scale. What is meant? Either in the collective agreement or in the bonus provision: if the enterprise has fulfilled the monthly plan, then the employees are awarded a 25% bonus from the salary. If the team exceeded... If the team fulfilled the plan, then for fulfilling the plan he receives 25%, for each percentage of exceeding the plan - 5% of the salary. If the % of overfulfillment exceeds 10%¸ then an additional 3%.
qplan + exceeding the plan by 15% (15% q)
Salary = Salary + 25% of Salary + 5% * Salary_for_10% + 3% for 5%.
Collective forms of remuneration:

The lump sum form of remuneration assumes that payment is made for the entire volume of work at predetermined rates, taking into account the maximum period for completing the work. When using the lump-sum form of remuneration (with lump-sum contracting), the entire scope of work is determined, the deadline for completion and the amount of wages are established. There is no operating fee.

To increase interest in completing a chord task on time or even ahead of schedule, an additional bonus can be established.
The chord earnings, calculated based on the assessment of the chord task, are distributed on the conditions determined by the team:

1. in proportion to the time worked;
2. in accordance with the labor participation rate;
3. in proportion to the qualifications of workers, depending on the complexity of the work performed;
4. in other ways provided for in the collective agreement, regulations on remuneration, etc., or in the contract for the performance of work concluded with the employee.

We finished on slide 25.
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How the state is falling apart

Unified Transport System (UTS)- a technologically and economically balanced set of modes of transport performing non-urban transportation. The UTS includes rail, sea, river, road, air and pipeline transport. Various types of urban and industrial transport interact with the UTS. The development of modes of transport as components of the UTS allows for the fullest use of the technical and economic features of each of them and thereby provides the most effective solution to the country's transport problems. In 1990, in the total freight turnover and non-urban passenger turnover in Russia and the country as a whole, the largest share was accounted for by railway transport.
Railway Almost all types of products produced in the countries of the former USSR are transported by transport, but the main part of its cargo turnover consists of bulk cargo: coal and coke, oil cargo, minerals, construction materials, ferrous metals, timber cargo, ores. In the cargo turnover of maritime transport, external cargo predominates. trade. Most of them are transported by river transport. bulk cargo, primarily miner, construction materials, timber (on ships and in rafts), oil and petroleum products, coal. Road transport carries out transportation mainly in local traffic, as well as the delivery of goods and passengers to main routes of communication and the delivery of goods to places of consumption. In the transportation work of air transport St. 80% comes from pass and transportation. Crude oil is pumped through oil pipelines, and light oil products through petroleum products. The specified features of modes of transport determine cf. the range of transportation on them and their share in the UTS.
The total cargo turnover of the UTS of Russia and the USSR in 1990 amounted to 5.9 to 8.3 trillion, respectively. t-km net, non-urban passenger turnover - 9.7 and 1.19 trillion. pass.-km. The length of communication routes available to the transport systems in Russia and the USSR is given in Table. 1.
Table 1. - Structure of the transport network in 1990

The unity of the transport system requires the coordinated development of all types of transport, coordination of their operational activities, mutual coordination of certain parameters of rolling stock, coordination of tariffs and organizational measures. Until con. In 1991, this unity was based on national ownership of the means of production and was ensured by appropriate planning targets and centralized leadership. In market relations it is provided by transport. legislation providing for the creation of a single transport market. services, and economic levers.
A special feature of the Russian transport system is its high speed.

Tariff schedule and categories to it

the weight in it of railway transport, which provides most of the most important inter-regional connections, connects isolated sea and river basins, receives cargo from road and pipeline transport, and reserves other modes of transport if necessary. Direct railway communication is carried out between almost all regions of Russia, with the exception of the regions of the Asian north and northeast. Most inter-district routes have double-track lines.
Another significant feature of the Russian Unified Transport System is the high degree of concentration of traffic on highly equipped highways with a relatively low density of communication routes compared to other developed countries. The average freight density of the public railway in 1990 was 28.4 million t-km/km; on a significant part of the railway network, the average freight density was more than 50 million t-km/km. On a number of lines, the density of cargo movement in one direction exceeded 100 million net tons per year with large passenger traffic sizes. The average traffic load of main oil pipelines and the load of the largest of them are comparable to the given indicators of the railway. Multi-line systems of main gas pipelines pump up to 200 billion m3 of gas per year.
A significant concentration of traffic makes it possible to use advanced and high-performance vehicles and achieve greater efficiency in transportation. Increasing the transportation capabilities of the transport system, increasing speeds and reducing the cost of communications between different regions and points are factors contributing to the growth of business activity, increasing production efficiency, and improving the living conditions of the population. In this regard, it is necessary to systematically develop and improve the UTS, which must be balanced with the economic and social tasks being solved, and satisfy environmental, resource-saving and other requirements.
Much attention is paid to these issues in all industrialized countries with market economies. The transport policy of these countries is based, as a rule, on a rational separation of the functions of state transport management (through relevant legislation, taxes, subsidies, benefits and other economic levers) and the functions of direct transportation, carried out completely independently in their economic activities by transport companies and enterprises .

Schedule" Automated information and analytical system "obverse:

1 … 6 7 8 9 10 11 12 13 … 22

Tariffing of work and workers allows you to establish the complexity (category) of the work and the level of qualifications of the worker. But the tariff instruments - ETKS and EKS - do not establish any quantitative relationships in remuneration for labor of varying complexity. This function is performed by another element of the tariff system - the tariff schedule.

Tariff scale– qualification (tariff) scale ranks and corresponding tariff coefficients, which determines the ratio of wages (rates) depending on its complexity. The tariff schedule is a tool for differentiating wages depending on the complexity of the work and the qualifications of the employee.

Table 10.4

Tariff schedule (conditional example)

Tariff coefficient – indicator of the relative (in relation to simple labor, 1st category labor) level of wages. It shows how many times the wages of this category are higher than the wages of the 1st category.

Tariff schedules are characterized by:

The number of tariff categories;

Range – the ratio of tariff coefficients of the extreme (lowest and highest) tariff categories;

The nature of the increase in tariff coefficients.

Table 10.4 shows an example of a six-bit tariff schedule with a range of 1:2 and a progressive absolute and relative increase in tariff coefficients.

Absolute increase (Ab) shows how many points (or percentage points) the tariff coefficient of each subsequent category is greater than the previous one. It is defined as the difference between the tariff coefficient of any category (Kt n) and the tariff coefficient of the previous category (Kt n -1):

Av = Kt n - Kt n -1 .

So, for example, in the above tariff schedule, the absolute increase in the tariff coefficient of the 5th category compared to the coefficient of the 4th category was 1.70-1.45 = 0.25 or 25 percentage points.

Relative increase (Rv) shows by what percentage the tariff coefficient of the next category is greater than the previous one and is calculated using the formulas:

In our example, the relative increase in the tariff coefficient of the 5th category was 17.2% ( ).

Table 10.5

Options for increasing tariff coefficients of the tariff schedule

The magnitude of the absolute and relative increase in tariff coefficients from category to category may vary. Depending on the nature of this increase, tariff scales with uniform, progressive (increasing) regressive (decaying) and combined (in a certain part of the tariff schedule increasing, and in the rest - decreasing) increase in tariff coefficients. At the same time, the nature of the absolute and relative increase in tariff coefficients of the same grid may not coincide (see Table 10.5).

The procedure for constructing intra-production tariff schedules includes several stages.

1. Deciding on which categories of personnel will use the tariff scale.

First of all, the question must be resolved whether a unified tariff schedule (UTS) will be developed, on the basis of which wages for all categories of workers (workers, employees, specialists, managers) will be organized, or whether a differentiated system will be created: tariff schedules for wages workers and salary schemes for managers, specialists and employees. Although the scope of application of uniform wage scales has expanded significantly in recent years, the traditional model of organizing remuneration, based on a differentiated approach, is more widespread.

The latter involves the development of tariff conditions for remuneration of managers, specialists and employees in the form of official salary schemes. Official salary - this is the monthly amount of remuneration of an employee, depending on the position held and qualifications. Salary Scheme is a grouping of positions by pay level, consisting of a list of positions and monthly salaries for each of them. In order to more fully take into account the business qualities, experience and qualifications of employees, a salary range is usually provided for each position, i.e. minimum and maximum salary with a difference of 10-30%. For managers, official salaries are set differentially depending on the category (salary group) of the unit they manage. For specialists, salaries within positions are differentiated by qualification categories.

2. Establishing the number of digits.

The number of ranks of the tariff schedule will depend on the chosen option for constructing the tariff system, the diversity of the range of work in terms of complexity, and the financial capabilities of the organization. If a tariff schedule is developed for remuneration of workers, then the number of categories in it is established in accordance with the All-Russian Classifier of Workers' Occupations and the current ETKS for Works and Workers' Professions and, as a rule, does not exceed 6-8. If a unified tariff schedule is developed, then the number of categories in it can reach 18-24.

3. Define the grid range.

Establishing the range of the tariff scale is closely related to the number of categories in it and the financial capabilities of the organization. After all, the more categories in the same range of the wage scale, the smaller the difference in wages for workers of related categories, the less their interest in improving their skills and performing work of higher complexity. Experts do not recommend using tariff schedules in which the average relative increase in tariff coefficients is less than 10%, since this is the lower limit of the feeling of increased material interest in the qualification advancement of an employee.

When determining the value of the tariff scale range (D) can be used preparation time method , which is based on a comparison of the time (in years) required to train a worker of the highest and lowest qualifications:

where Vkv is the time of training of a highly qualified worker (years);

Vnkv – training time for an unskilled worker (years);

During – during general education training (years);

Vsp – time of special professional training (years);

Vpr – time of practical work in the specialty (years).

The range of the grid can also be determined taking into account the current level of basic (without bonuses, additional payments and allowances) wages for the simplest and most complex jobs in the organization. So, if the average monthly basic salary for workers performing the simplest work is 4,000 rubles, and for those performing the most complex work - 8,000 rubles, the range can be approximately taken as 1:2 (4000:8000).

4. Determination of the average absolute and relative increase in tariff coefficients.

The size of the average absolute (CAv) and relative (SOv) increase in tariff coefficients directly depends on the size of the range (D) and the number of digits (n) of the projected tariff schedule and are calculated using the formulas:

AND .

For a six-digit tariff scale with range 2 (the tariff coefficient of the first category is always equal to 1) or 20 points, a.

5. Selecting the nature of the increase and determining the value of the tariff coefficient for each category.

The choice of option for constructing a tariff schedule can be influenced by various factors: the qualification structure of employees, the financial capabilities of the organization, its provision of personnel with the required qualifications, the need to stimulate the growth of workers’ qualifications, etc. Thus, a shortage of highly qualified workers may serve as a basis for choosing a tariff schedule with a progressive increase in coefficients; the desire to provide a certain guaranteed level of wages for lower-ranking workers with limited financial capabilities can lead to the choice of a tariff schedule with a regressive increase in coefficients.

Taking into account the various factors, it should, however, be borne in mind that the most effective are networks with a progressive increase in tariff coefficients. They more accurately reflect the degree of change in labor costs for acquiring a higher level of qualifications, better stimulate advanced training and are more economical - with the same qualification structure of workers, such grids require less expenditure on the wage fund than grids with a uniform or regressive increase in tariff coefficients. This is clearly visible in the graph (Fig. 10.3). With the same qualification structure

Rice. 10.3. Dependence of the wage fund size

on the nature of the increase in tariff coefficients of the tariff schedule

workers in the case of using a tariff schedule with a regressive increase in tariff coefficients, the value of the wage fund (WF) can be represented by the area of ​​the “triangle” limited by the dotted line. In the case of using a tariff grid with a uniform increase in tariff coefficients - an area limited by a dotted line. When using a grid with a progressive increase in tariff coefficients, the value of the payroll will correspond to the area bounded by a solid line.

Tariff rates

By determining quantitative relationships in remuneration for labor of varying complexity and workers of different qualifications, tariff schedules do not establish absolute amounts of remuneration. This function is performed by tariff rates.

Tariff rate- this is the absolute amount of remuneration of an employee per unit of time, expressed in monetary form, provided that he fulfills the established norm of work of a certain complexity. Depending on the system of standardization, accounting and labor planning adopted in the organization, different units of working time can be used - hour, day, month. In accordance with these they distinguish hourly, daily and monthly tariff rates.

Hourly tariff rates have the widest practical application, since they are often the basis for calculating various additional payments to wages. The daily rate in this case is calculated by multiplying the hourly rate by the number of hours in a work shift, the monthly rate by the average annual number of working hours in a month. In cases where daily or monthly tariff rates are established as base rates, the hourly tariff rate can be determined by dividing the daily rate by the number of working hours in a working day (shift) or the monthly rate by the average annual number of working hours in a month.

The minimum wage rate (1st category rate) is established by the collective agreement of the organization or, in its absence, by the Regulations on remuneration. Its value is determined taking into account the financial capabilities of the organization, the goals and objectives of its social policy, the conditions of industry, regional and territorial tariff agreements, and the prevailing labor price in the labor market. In any case, the minimum tariff rate must ensure that an employee of the lowest category, employed in normal working conditions and working with normal intensity, provided that he fulfills labor standards and works the full monthly standard of time, receives a tariff salary not lower than the minimum wage established by the government (minimum wage) In Russian federation.

The minimum tariff rate of the 1st category in industries financed from budgets of various levels is established by the Government of the Russian Federation at a level not lower than the state-guaranteed minimum wage.

Tariff rates of all subsequent categories are calculated values. The rate of any category (ST i) can be determined by multiplying the rate of the first category (ST 1) by the tariff coefficient of the corresponding category (CT i):

ST i =CT 1 *CT i .

In addition to the fact that tariff rates establish the absolute amount of wages per unit of time, they can serve as a tool for wage differentiation both taking into account the circumstances provided for by labor legislation and in accordance with established production practice. The main factors of such differentiation may be the conditions and intensity of labor, forms of payment, the importance of individual professions or types of work (Fig. 10.4).

Rice. 10.4. Main directions of intra-production differentiation of tariff rates

The Labor Code of the Russian Federation (Articles 146 and 147) provides that remuneration for workers engaged in heavy work, work with harmful, dangerous and other special working conditions is established at an increased rate compared to the tariff rates (salaries) established for work with normal working conditions. This increase in pay can be carried out through additional payments and allowances, a system of increasing coefficients, and the establishment of differentiated tariff rates of the first category for work with different working conditions. Similarly, with the help of tariff rates, remuneration for work of varying intensity, significance and responsibility is differentiated.

Thus, at many industrial enterprises, various tariff rates of the 1st category are established for payment for work in normal working conditions, heavy, harmful and especially heavy and especially harmful work, work carried out in a free or regulated rhythm, paid time-based or piecework, etc. As a result, an entire system of tariff rates of the first category is created (the so-called “tariff vertical”), promoting more complete differentiation of wages.

Tariff scale - this is a scale of categories, each of which is assigned its own tariff coefficient, showing how many times the tariff rate of any category is greater than the first. The tariff coefficient of category I is always equal to one.

The number of categories and the values ​​of the corresponding tariff coefficients are determined in accordance with the collective agreement concluded at the enterprise between the administration and employees represented by the trade union. Its provisions, in turn, are developed on the basis of an industry tariff agreement and should not allow the situation of workers to worsen.

The most widespread use of a single tariff schedule for an organization wages all workers in the enterprise. As a rule, the number of ranks assigned to workers remains the same - 6-8. The general, maximum number of digits in the grid can be determined at a specific enterprise, as well as the values ​​of the corresponding tariff coefficients - arbitrarily. It is mandatory to stipulate this in the collective agreement. An example of such an organization of remuneration is the use of a single tariff schedule for remuneration of employees of budgetary organizations. It can be recommended for everyone else.

Unified tariff schedule(ETC) was introduced in accordance with the Decree of the President of the Russian Federation of August 19, 1992 (SAPP, 1992, No. 8, Art. 503) by Decree of the Government of the Russian Federation of October 14, 1992 No. 785 (SAPP, 1993, No. 16, Art. 1253) . It is fixed by the Government of the Russian Federation in the following form (Table 1).

Table 1.

The purpose of introducing this grid is to streamline the ratios in remuneration depending on its complexity and qualifications of workers and to create a mechanism for maintaining these ratios. Categories are assigned by the certification commission of an enterprise (organization) based on the use of a qualification directory of positions for managers, specialists and employees for workers in general industry professions. Its third section, which includes qualification characteristics, has been transformed.

Now the requirements are given in it according to ETC pay grades; for workers with professions that have a strictly defined industry affiliation (health care, education, culture, etc.), specific regulatory qualification requirements (characteristics) have been developed that contain criteria for establishing the grade.

Enterprises that are not supported by budgetary funding, when introducing ETC, as a rule, to conduct certification of employees in order to assign them a rank, develop their own qualification criteria, the basis for which are qualification reference books for positions of managers, specialists and employees. The tariff rate of category I in the ETC for institutions and organizations of the public sector may not coincide with the amount of the legally approved minimum wage.

Decree of the Government of the Russian Federation dated 14-10-92 785 (as amended on 02/27/95) ON DIFFERENTIATION IN WAGE LEVELS OF BUDGET EMPLOYEES... Relevant in 2018 (as amended by Decree of the Government of the Russian Federation dated 02/27/95 N 189) Pay grades 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Tariff coefficients 1.0 1.30 1.69 1.91 2.16 2.44 2.76 3.12 3.53 3.99 4.51 5.10 5.76 6.51 7.36 8.17 9.07 10.07 Notes. 1. The size of the tariff rate (salary) of the first category is established by the Government of the Russian Federation. Rates (salaries) for employees of other categories of the Unified Tariff Schedule are established by multiplying the tariff rate (salary) of the first category by the corresponding tariff coefficient. 2. Professions of workers are charged in accordance with the Unified Tariff and Qualification Directory of Works and Professions of Workers from 1st to 8th categories of the Unified Tariff Schedule.

Tariff schedule by category for 2018

In practice, it turned out that management, along with the obligation to distribute funds, has an almost uncontrollable opportunity to increase its own salary. This is easy to do by reducing the volume of services provided by the institution, which naturally has a negative impact on the quality of work.

Attention

You can also manipulate the base part by setting the “director’s” salary significantly higher than the average for the institution, citing the fact that many employees work at 1.5 times the salary. NSOT unwittingly placed the management of institutions and its staff in the position of business partners with opposing interests, which cannot but create a certain social tension.

Tariff schedule for public sector employees as of 10/01/2018

Approximately 30% of the entire wage fund should be used to ensure these payments, that is, this is exactly the share by which subsidies from the state budget are increased as part of the introduction of NSOT. In order to introduce a new payment system, each budgetary institution is obliged to make changes or adopt new regulations, which, in essence, regulate changes in essential working conditions, and therefore require the consent of the employees themselves.

If we interpret the transition to NSOT as a change in technological conditions or work organization, then it is not necessary to obtain the consent of workers. To do this, the employer must take a number of steps provided by law: 1.

Important

Notify employees of the changes in writing within two months. 2. If the employee agrees to work under new conditions, he must express this in writing.

Unified tariff schedule for remuneration of public sector workers

If the conditions are not suitable for a public sector employee, he must be offered in writing vacancies, if any, including those paid below the current ones, as well as in other regional divisions. 4. If there are no vacancies or the employee does not agree to take one of them, he is fired according to clause.
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Labor Code of the Russian Federation. 5. An additional agreement is concluded with the consenting employees with new terms of remuneration specified in it (they should not be worse than the old ones): amounts of payments for salary, compensation, allowances, incentive part of the salary. Very effective in theory, in the process of using NSOT it discovered several extremely unpleasant pitfalls.

It was intended that all funds allocated from the budget would be spent within the institution itself, and those that were saved would go to the wage fund, from which they would be distributed by management as an incentive part of the salary.

Nuances and rules for using the tariff schedule by category

NSOT stands for “new wage system”. This is an initiative that replaces the principle of calculating labor remuneration for employees in the educational industry from a salary (based on the Unified Tariff Schedule) to a differentiated approach.

Under the usual system, the salary of a public sector employee was calculated based on the salary (tariff), which corresponded to a certain qualification category in terms of length of service and category of the employee. Labor productivity in each specific time period had virtually no effect on wages.
NSOT declares a different principle for the distribution of salary funds: managers receive the sole right to control their distribution, assigning different amounts depending on the quantity and quality of work of each public sector employee, encouraging the more successful and qualified.

New teacher salaries in 2018 tariff schedule

After the official salaries for 2018 change, the salary table will also be changed. However, penalties arise. It is not yet known how the IMF and other international partners of Ukraine will react to such actions.
Considering that Ukraine has a large external debt that does not stop growing, then, perhaps, creditors will not like it. All this leads to the fact that the situation in Ukraine will not develop in the best way. A large number of different experts and specialists predict a default for the state as early as 2020. These, of course, are only forecasts, but in order to avoid this, the authorities need to make considerable efforts, because changing the situation for the better will not be so easy.
Workers who benefited It should also be mentioned that positive changes did affect some.

Which public sector employees will have their salaries increased from May 1, 2018?

In connection with such data, it can still be argued that the official salaries of civil servants for 2018 should undergo certain changes. Salary growth and pitfalls Representatives of the Cabinet of Ministers of Ukraine have also repeatedly stated the above-mentioned problem. This is a very important problem that practically destroys any motivation to work. If you pay attention to how the indicators have grown over the past years, you can understand that this trend began back in 2014. It was then that the increase in official salaries ceased to correspond to the increase in the cost of living. To dive deeper into this problem, when comparing the size of tariff rates, it becomes known that representatives of the first category have a salary that is approximately 1,700 hryvnia.

Official salaries for 2018 in Ukraine. table

Funds for such payments should appear through savings in funds, as well as by expanding budget allocations at the federal level by about a third. If the temporary volume of work of a public sector employee remained at the same level, as well as the level of his job responsibilities, then the salary based on the NSOT cannot be less than what it was according to the UTS.

The Government of the Russian Federation adopted a Resolution according to which public sector employees belonging to certain industries, and above all, education, switch from the Unified Trading System to the NSOT. This document highlights general issues related to the new approach to the labor remuneration system in public sectors.
In Art.
To do this, you just need to find out about the coefficient, which is indicated in the unified tariff schedule. This coefficient is a clearly established concept that is regulated only by the tariff schedule. That is why any other labor amendments and innovations do not have any impact on the indicator. As you know, for representatives of the first tariff category the coefficient is unity, and for other categories it increases in a certain way. This is the basis on which the salary table is compiled. It should also be said that the tariff category itself is adjusted depending on the person’s profession.

Light work usually equates to the lowest levels. And work that generally requires a minimum belongs to the first category.

But the more professional skills you need and the more specialized knowledge you need, the higher the tariff category will be.

Pay scale for public sector employees in 2018

Tariff categories were established 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 Blue-collar 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 salaries of public sector employees.
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 describe 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 the 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.

Wages are one of the most controversial categories of payments to employees of an enterprise. In practice, several main methods of calculating wage payments are used. The most popular are the following:

• piecework;
• time-based;
• combined type.

If we talk about budgetary organizations, then the rate is universally applicable here, which is also supplemented by incentive payments and bonuses. In order to understand how salaries are calculated for public sector employees, it is necessary to determine what the tariff schedule and tariff category are. The tariff rate coefficient by category is used not only in budgetary organizations; many enterprises have such additional tariff coefficients by category.

What is a tariff coefficient and what does it depend on?

The tariff coefficient is a multiplier that is applied to the wages of a first-class worker. This is an indicator that increases the employee’s salary, taking into account such indicators as tariff category, tariff coefficient. Enterprises usually use a six-digit bit. Thus, a worker of the first category has the lowest salary, and the sixth, accordingly, the highest. The tariff coefficient of the 1st category corresponds to the minimum wage and is equal to 1.0.

To apply, you need to have a table with tariff coefficients. At different enterprises they may differ; the tariff coefficient of working grades is determined in the Order on the accounting policy of the enterprise. This is if we talk about a single enterprise. The state has developed a unified tariff schedule for public sector workers. She has 18 ranks. If we talk about specific figures, it is worth noting that compared to the first, lowest, rank 18 has a tariff coefficient of 4.5.

Purpose of the tariff schedule

All employees of an enterprise cannot receive wages at the same level, since their level of qualifications is different, and the labor intensity of the work performed by each of them is different. In this regard, it is advisable to use a tariff schedule. What is its main purpose? The main purpose of using such a payment system is to distribute workers into categories depending on the level of specialization and qualifications of the work they perform.

Each employee must receive a salary in an amount corresponding to his qualifications. Payment of labor by the tariff method provides that an employee of a certain category must perform work that, in terms of complexity, corresponds precisely to his category. It happens that a lower-ranking employee is involved in work that should be performed by a higher-level specialist. In those situations where he does this successfully, he may accordingly be given a higher rank.

Paying for labor using the tariff method is a good motivation for workers. After all, the higher the rank, the higher the salary level.

Determination of the tariff category and its features

What is a tariff category? The tariff coefficient is a component of the category based on qualification characteristics. It characterizes the level of complexity of the work. The tariff category (tariff coefficient) is one of the most important components of the tariff schedule. How is it determined? It can be found in a special reference book of worker characteristics by skill level.

In the tariff schedule, the countdown always starts with first-class workers. They tend to have the lowest salaries and skill levels. Typically, the salary level for first-class workers corresponds to the minimum wage level determined at the state level.

Types of tariff schedules

It is interesting that one enterprise can develop several tariff scales that apply to categories of workers with different working conditions. For example, if we consider a machine-building enterprise, then there may be a regular tariff schedule and a “hot” one. The second type of grid will be applied to workers who work in workshops with hazardous working conditions.

Conditions for obtaining the highest category

To obtain the highest level of qualification category, it is necessary to have the knowledge and skills necessary to carry out work at the highest level of qualification. In addition, there are other mandatory conditions that allow an employee to receive a higher qualification category:

• perform work of the highest level within three months, and do it successfully, that is, without rework or violations;
• Immediately before receiving the highest rank, you must pass a test to check your skill level.

Who determines the qualification level? The owner of the enterprise, as well as a representative of the workers’ trade union organization, must participate in this process.

Who can get a rank upgrade? The level of qualification category can be increased in cases where the employee strictly and clearly follows the standards and requirements that are defined at the enterprise. The worker's labor discipline must be positive.

If he strictly violates the rules of conduct at the enterprise, the law or other certain norms, then his rank may also be lowered. Such measures are used as liability for various violations.

The importance of the tariff system

Tariff category, tariff coefficient and tariff rate are used in enterprise planning. This allows you to determine the level of earnings of certain categories of workers. Let's consider situations where it is important to know the level of tariff rates for certain categories of workers:

• when planning the budget for the basic salary of employees by category;
• during the distribution of the wage fund among categories of workers;
• when planning increases in tariff rates.

An example of a tariff scale is shown in the table.

The tariff system of remuneration has advantages and disadvantages. But its use is currently the best option not only in the budget sector.