Ways to improve the organization of remuneration in a budgetary institution. Tariff schedule - what is it and why is it needed?

Tariff scale example

Tariff system of remuneration from the point of view of the Labor Code

Advantages and disadvantages of the tariff schedule

DEVELOPMENT OF A TARIFF SCHEDULE BY COMMERCIAL STRUCTURES

Unified tariff schedule

What is she?

How is it used in organizations?

Unified tariff schedule for public sector employees

Wage regulation system

Modern classification

21.10.2019

Pork loin: product description, calorie content

Tender turkey meatballs in sour cream Delicious turkey meatballs

Tariff schedule- this is a table of correspondence between a worker’s qualifications, expressed through his qualification category, and tariff coefficients - multipliers applied to the tariff value of remuneration for a first-category worker.

Basically, enterprises use a six-digit grid, where the first digit corresponds to the most simple work, that is, the lowest earnings, and the sixth - the highest. However, such a gradation is not predetermined; there are tariff scales with a significantly larger number of categories.

Tariff schedules can be applied not only to workers various specialties. For example, in the Russian Federation there is a unified tariff schedule for the remuneration of public sector workers. In this case, ranks arise, which is essentially the same thing. There are 18 ranks in the unified tariff schedule of the Russian Federation. The bit coefficient of rank 18 in relation to the first is 4.5.

Tariff schedule determines the rules of remuneration for workers of various qualifications within the group to which this tariff schedule applies. An enterprise can simultaneously apply several tariff scales. For example, regular and “hot” - this is the name of the remuneration system for workers with difficult production conditions, in in this case in workshops with elevated temperature at workplaces.

Inter-digit coefficients- these are coefficients that are calculated in relation to the previous rank to determine the level of wage growth with an increase in qualifications by one rank. Typically, a number of interdigit coefficients are close in value to each other.

Discharge	1	2	3	4	5	6
Bit coefficient	1,0	1,1	1,35	1,5	1,7	2,0
Inter-digit coefficient	-	1,1	1,23	1,11	1,13	1,18

As can be seen from the example, the difference in wages between the first and sixth ranks, according to the rank coefficients, differs by a factor of two.

Please note that the third and sixth digits on the grid of inter-digit coefficients “stand out” from the series. This is often caused by purely local reasons. For example, the majority of workers at a given enterprise have the third category, but there are not enough workers of the sixth category.

Stattya 96. Tariff payment system

The basis for the organization of payment is the tariff payment system, which includes tariff schedules, tariff rates, garden salary schemes and tariff-qualifying characteristics (advancers).
Tariff system Payments for the victorious sector are based on their complexity, and for workers - based on their qualifications and the ranks of the tariff scale. This is the basis for the formation and differentiation of wage levels.
Formation of tariff schedule(garden salary schemes) are based on the tariff rate of a first-class worker, which is established at a rate that exceeds the legislative requirements for the minimum wage, and interqualification (m izhposadovykh) spіvіdіvіdіr sizes of tariff rates (garden salaries).
Upgrading of newly-constructed jobs to the new tariff levels and assignment of qualification categories Workers should check with the Vlasnik or its authorized body in consultation with the tariff-qualification inspector for the same with the elected body of the primary trade-union organization (professional representative).
Qualification categories are promoted to workers who successfully follow the established norms of practice and are fully satisfied with their labor standards. It is necessary to finish robots of a higher level in no less than three months and put down a qualifying exam for gross disruption of technology. discipline and other serious violations that caused a decrease in the quality of products, robotics Qualification may be reduced by one category.
The renewal of the rank must be carried out in a formal manner, but not earlier than three months after its reduction.
Permanent salaries The service is established by the authority or its approval body, which is consistent with the appointment and qualification of a worker. Based on the results of the attestation, the official or the authority upholding him has the right to change the daily salaries of service workers between the established minimum and maximum salary amounts for the regional plant.

Article 96. Tariff system of remuneration

The basis for organizing wages is tariff system remuneration, which includes tariff schedules, tariff rates, salary schemes and tariff and qualification characteristics (directories).
Tariff system remuneration is used to distribute work depending on its complexity, and workers - depending on their qualifications and categories tariff schedule. It is the basis for the formation and differentiation of sizes wages.
Formation of the tariff schedule(official salary schemes) is carried out on the basis of the tariff rate of a first-class employee, which is established in an amount that exceeds the statutory set size minimum wage, and inter-qualification (inter-office) ratios of tariff rates (official salaries).
Classification of work performed to certain tariff categories and appropriation qualification categories employees is carried out by the owner or his authorized body in accordance with the tariff and qualification reference book in agreement with the elected body of the primary trade union organization(trade union representative).
Qualification ranks are increased, first of all, for employees who successfully fulfill established labor standards and conscientiously treat their labor responsibilities. Employees who have successfully performed work at a higher level for at least three months and have passed a qualification exam have the right to increase their rank. For gross violation of technological discipline and other serious violations that caused deterioration in product quality, the employee qualifications may be reduced by one category.
Discharge restoration is carried out in general procedure, but not earlier than three months after its reduction.
Official salaries employee is determined by the owner or his authorized body in accordance with the position and qualifications of the employee. Based on the results of certification, the owner or a body authorized by him has the right to change the official salaries of employees within the limits approved in in accordance with the established procedure minimum and maximum salaries for the relevant position.

The main advantage when using a tariff scale is the correspondence between the employee’s qualifications and the remuneration received. The wage ratio is expressed by clear rules, understandable to the employees of the enterprise, and, therefore, the principle of material remuneration itself does not raise questions.

The described advantage is also the most important disadvantage. This is due, first of all, to the domestic mentality. The tariff schedule assumes that workers work with the same stress and perform similar work. However, in the practice of applying this remuneration, the author of these lines has repeatedly observed that, in fact, “equalization” arises when the qualifications of the foreman, shift foreman and shop manager as a manager (that is, a manager, and not in the meaning of the word in which it is usually used) leaves much to be desired. As a result, employees with a “lumpenized” type of motivation quickly understand that, according to labor legislation, they are still “entitled” to pay a certain amount. The intensity of their work decreases sharply, which, in turn, demotivates their colleagues with other types of internal motivation. In this regard, enterprises, along with the tariff schedule, use various systems incentives in the form of bonus payments for various actions.

In fact, the tariff schedule, on the one hand, predetermines the maximum possible wage, on the other hand, labor legislation limits the minimum level - 2/3 of the salary is guaranteed to the employee during idle time. In addition, such a payment system atreads the quantity of labor, but does not take into account its quality. This means that two employees of the same rank should receive the same salary after a certain time, if they have the same rank under the current wage schedule. As a rule, the qualification category determines labor skills and qualifications. But the presence of labor skills and qualifications does not guarantee the proper quality of work. Therefore, to differentiate the efforts of workers and assess the quality of their work, in addition to tariff schedules and qualification categories, enterprises use complex systems additional payments and incentives.

This situation not only complicates the remuneration system at the enterprise, but also obviously leads to the fact that the hourly wage rate according to the tariff schedule is obviously maintained at the lowest possible level. True, there is another reason for this.

From time to time, legislative increases in the minimum wage level occur. There is nothing wrong with this, however, for an enterprise that has imprudently “trusted” tariff schedules, the situation can result in a serious increase in production costs and financial problems. This happens according to the following algorithm - the minimum wage level is recalculated in minimum cost working hours. As a rule, an enterprise that has a trade union also has an “inter-industry agreement”, so that a coefficient of 1.2 is applied to this figure. The resulting figure is compared with the hourly tariff rate of the first category. If new level wages are higher, then the hourly wage rate must necessarily be increased. What's wrong? It's simple - tariff coefficients come into effect! As a result, the wage fund for the enterprise as a whole is growing by significant amounts.
0

Each worker receives a salary for his work. Based on Art. 135 Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), wages are set for the employee employment contract in accordance with the existing remuneration systems in the organization. It is possible to differentiate wages using a tariff system of remuneration, when remuneration for work depends on the qualifications of the employee, the complexity, quantity and quality of the work he performs.

According to Art. 143 Labor Code of the Russian Federation The tariff system of remuneration includes:

tariff rates;
salaries (official salaries);
tariff schedule;
tariff coefficients.

The main element of the tariff system of remuneration is tariff rates.

Tariff rate- the amount of remuneration of an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time (hour, day, month) is fixed, without taking into account compensation, incentives and social payments. The tariff rate of the first category determines the minimum wage for unskilled labor per unit of time.

Tariff schedule- a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and requirements for the qualifications of workers using tariff coefficients. The tariff schedule is a scale of ratios in the remuneration of workers of various qualifications.

Tariff category reflects the complexity of work and the level of qualifications of the employee, and the qualification category characterizes the level of his vocational training. Typically, the first rank is assigned to the least qualified positions, and as the level of complexity of the job increases, the rank also increases.

Tariff coefficient establishes the tariff rate ratio of this category to the tariff rate of the first category. The tariff coefficient shows how many times the rate of any of the categories of the grid is higher than the rate of the first category, the coefficient of which is always equal to one. The ratio of tariff coefficients of the extreme categories is range of tariff schedule. Today, the most common are six- and eight-digit tariff scales with a range of two.

NOTE

The remuneration system, tariff rates, salaries, bonuses, and other incentive payments are determined independently by organizations in collective agreements and internal local acts(provisions on bonuses, provisions on remuneration, etc.). Different organizations may establish different tariff scales, differing, for example, in the number of categories.

Commercial organizations do not have mandatory tariff schedules introduced at the legislative level. They can develop their own tariff schedule. A private employer has the right to independently determine the number of categories in the company’s tariff schedule, the size of tariffs and coefficients.

When developing wage scales, the following must be taken into account: no one should receive a salary lower than the current one minimum size wages (minimum wage), and maximum size payment is not limited.

FOR YOUR INFORMATION

From 01.07.2016 the minimum wage in Russian Federation set at level 7500 rub.. (Article 1 of the Federal Law of June 2, 2016 No. 164-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage””).

When developing a tariff schedule, the option of increasing (from category to category) inter-category coefficients is used. There are the following options for constructing a tariff scale:

progressive absolute and progressive relative (in percent) growth of tariff coefficients (Table 1). In this case, with increasing rank, the absolute and relative values of the coefficients increase;
progressive absolute and constant relative (in percent) growth of tariff coefficients (Table 2), where the value of the relative growth of tariff coefficients is constant;
constant absolute and regressive relative (in percent) growth of tariff coefficients (Table 3), at which the growth rate of the absolute coefficient is constant;
regressive absolute and regressive relative growth of tariff coefficients (Table 4). Here the value of the coefficient and relative value tariff coefficients decrease with increasing rank.

The most economical and widely used is the progressive absolute and relative growth of tariff coefficients.

Tariff coefficients are determined based on the specifics of the production process.

Absolute increase in tariff coefficients for each digit can be found using the formula:

Absolute increase in tariff coefficients = Tariff coefficient of the next category in order - Tariff coefficient of the previous category. (1)

In our example (see Table 1), the absolute increase in tariff coefficients is equal to:

for 2nd category - 0 ,08 (1,08 - 1);
for 3rd category - 0 ,12 (1,20 - 1,08).

The calculation is carried out similarly for 4-6 digits.

Relative increase in tariff coefficients defined in percentage according to the formula:

Relative increase in tariff coefficients = Tariff coefficient of the next sequential category / Tariff coefficient of the previous category × 100 - 100. (2)

Then the relative increase in tariff coefficients will be equal to:

for 2nd category - 8 % (1.08 / 1 × 100 - 100);
for 3rd category - 11 % (1.20 / 1.08 × 100 - 100).

The calculation is carried out similarly for categories 4, 5 and 6.

Let the relative increase in tariff coefficients be equal to a constant value - 12 % .

We find tariff coefficients and their absolute increase.

Tariff coefficients for each category are calculated as follows.

We take the value of the tariff coefficient of a certain category as X. Then the initial formula for the 2nd category will look like:

X / 1 × 100 - 100 = 12

X / 1 × 100 = 12 + 100 = 112

X / 1 = 112 / 100 = 1.12

X = 1.12 × 1 = 1,12 — tariff coefficient for the 2nd category.

We find the tariff coefficient for the 3rd category in the same way, using the formula:

X / 1.12 × 100 - 100 = 12

X / 1.12 × 100 = 112

X / 1.12 = 1.12

X = 1.12 × 1.12 = 1,25 .

We similarly determine tariff coefficients for categories 4-6.

The absolute increase in tariff coefficients for each category is found using formula (1):

for 2nd category - 0,12 (1,12 - 1);
for 3rd category - 0,13 (1,25 - 1,12).

In the same way, we calculate the absolute increase in tariff coefficients for the remaining categories (4-6).

Suppose the absolute increase in tariff coefficients is equal to a constant value - 0,08 .

We find tariff coefficients and their relative change in values.

Tariff coefficients for each category are calculated as follows:

for 2nd digit: 1 + 0.08 = 1,08 ;
for 3rd category: 1.08 + 0.08 = 1,16 .

We similarly determine tariff coefficients for categories 4, 5 and 6.

E. V. Akimova, auditor

The material is published partially. You can read it in full in the magazine

More than 15 million people are employed in public sector sectors. At the same time, the bulk of workers are employed in education.

Despite the growth in wages, the level of wages in the public sector remains extremely low. The rate of the first category of the Unified Tariff Schedule in 2003 was 23% of the subsistence level of the working population, and the average salary was 2,700 rubles and exceeded the subsistence level by only 1.32 times. There is also an unfavorable relationship between wages workers in the public sector and industry, which decreased from 70-80% in the pre-reform period to 48% in 2000-2001. In 2002, this ratio improved and amounted to 55-60% in 2003, which was due to an increase in tariff rates and salaries of public sector employees by an average of 1.89 times in December 2001.

The main reason for this situation in the remuneration of public sector workers is primarily due to economic factors, disadvantage financial resources allocated for wages. At the same time, significant differences in the dynamics of wages in industries and the public sector indicate that approaches to organizing wages in the public sector need to be improved.

Until 2008, the organization of remuneration for institutions financed from budgets of various levels was regulated on the basis of the Unified Tariff Schedule (UTS). The remuneration of workers of these organizations is regulated by the Federal Law "On the streamlining of remuneration of employees of public sector organizations" and the Federal Law "On the tariff rate (salary) of the first category of the Unified tariff schedule for remuneration of employees of public sector organizations" and was carried out in accordance with the Unified tariff schedule ( ETS). A unified tariff schedule for remuneration of public sector workers was introduced in 1992 to reduce the labor intensity of wage recalculation in conditions of inflation (Table 1).

Table 1 - Unified tariff schedule

Pay grades	Tariff coefficients of the Unified Tariff Schedule established by the Government of the Russian Federation

The unified tariff schedule for remuneration of employees of public sector organizations (UTS) was introduced by Decree of the President of the Russian Federation of August 19, 1992 No. 895. Thus, its duration is more than 12 years.

The unified tariff schedule is convenient and clear system wages for public sector workers. It consists of 18 categories, in which, depending on the complexity of the work and the qualifications of the employee, positions of employees in public sector sectors are located (from a janitor to the head of an organization).

In conditions of an unstable economy with high inflation, the Unified Tariff Schedule provided a mechanism for maintaining correlations in wage levels in various industries, making coordinated decisions to increase wages in the entire public sector simultaneously and equally through the mechanism of indexing the tariff rate of the 1st category of the UTS and establishing interdigit coefficients.

In addition, the Unified Tariff Schedule was an element of the formation interbudgetary relations, on its basis the dimensions were determined financial assistance from the federal budget to the constituent entities of the Russian Federation to pay employees budgetary organizations.

During its existence, the Unified Tariff Schedule has undergone more than one change. They mainly concerned the revision of the tariff rate of the 1st category, the relationship between the first and last categories and the revision of the assignment of positions to categories.

The ratio between the first and last digits was the most important issue in the application of the Unified Tariff Schedule, and measures to change it were carried out repeatedly. Initially, the ratio between the 1st and 18th categories of the Unified Tariff Schedule was set as 1:10.07, then during the existence of the UTS, due to a shortage of financial resources, it was reduced to 1:7.5 and 1:8.3 , however, under pressure from trade unions it returned to its original value.

The minimum tariff rate (salary) for employees of public sector organizations in the Russian Federation is included in the system of basic state guarantees for remuneration of employees and is established by federal law. The Decree of the Government of the Russian Federation approves tariff rates for all categories of the Unified Tariff Schedule. Inter-category coefficients must be agreed upon with representatives of all-Russian associations of employers and trade unions. The ratio between the extreme categories of the ETS, in accordance with the current federal law, cannot be lower than 1: 4.5. After acceptance federal law on the size of the tariff rate of the first category of the Unified Tariff Schedule, the constituent entities of the Russian Federation adopt their regulations on the amount of wages of employees of public sector organizations.

Salaries of employees of all categories of the unified social system are established by multiplying the salary of the first category by the corresponding tariff coefficient. Therefore, it was interesting to find out what kind of analytical relationship between the category and the tariff coefficient was used by the developers of the UTS. Graphic-analytical methods for studying the source data showed that they were taken in an arbitrary manner and it is impossible to describe them with any simple model.

Indeed, how can one explain the fact that first the difference between the tariff coefficients of the UTS scale adopted in 1992 increases (0.3; 0.39), then decreases (0.22) and after that begins to increase again (0.25; 0.28; 0.32, etc. )?

The UTS scale, adopted in 1999, was also not without its shortcomings, which become visible if we graphically depict the relationship between the first six categories and tariff coefficients. Graphs constructed using points corresponding to the values of the UTS scales of 1992 and 1999 have inflection points, although they should have only been concave upward.

This obvious mistake the developers of the 1999 UTS scale was corrected by the Government of the Russian Federation in 2000 by making a decision to increase tariff rates (salaries) of the first to sixth categories of the Unified tariff schedule for remuneration of employees of public sector organizations. Tariff rates (salaries) of the Unified tariff schedule for remuneration of employees of public sector organizations were increased from January 1, 2001: by 68 rubles. - tariff rate (salary) of the first category; by 30.5 rub. - tariff rate of the second category; for 10 rub. - tariff rate of the third category. From July 1, 2001: by 168 rubles. - tariff rate (salary) of the first category; by 130.5 rub. - tariff rate of the second category; by 96.9 rub. - tariff rate of the third category; by 77.9 rub. - tariff rate of the fourth category; by 54.9 rub. - tariff rate of the fifth category; by 27.9 rub. - tariff rate of the sixth category.

After this, from December 1, 2001, the UTS scale was introduced, which was in effect (with slight rounding) until May 1, 2006. This scale is devoid of the shortcomings present in the UTS scales of 1992 and 1999, therefore, for its approximation with a calculation error not exceeding 3%, it turned out that a square parabola y = 0.005774x2 + 0.0963519x + 0.8898039 was enough

The latest change to the UTS scale (Decree of the Government of the Russian Federation of April 29, 2006 No. 256), effective from May 1, 2006, does not withstand any criticism from a mathematical point of view. It cannot be described by a smooth curve, because in the vicinity of the fourth and seventeenth categories its sharp change appears, which can only be explained by the reluctance to reasonably increase the wages of public sector workers who have UTS categories from 4 to 17.

At the same time, the entire logic of a real salary increase was violated. The real percentage of its increase among workers in these categories was established chaotically without any justification and ranged from 14.9% to 15.85% (Table 2). The maximum salary increase of 37.5% affected only those working in the first and last categories. That is, the most socially vulnerable in our country, along with unqualified personnel, are the heads of budgetary organizations, who are assigned the eighteenth category of the unified technical system.

Table 2 - Change in the ETS scale


Tariff coefficients
Increase percentage

Tariff coefficients
Increase percentage

A more thoughtful policy in this direction is being pursued by the Moscow Government, which, by its resolution of April 18, 2006 No. 260-PP On an increase in tariff rates (salaries) of the Unified tariff schedule for remuneration of employees of public institutions in the city of Moscow, introduced a first-class rate of 2,200 rubles, while maintaining the UTS scale in force until May 1, 2006.

The tariff rate of the first category of the Unified Tariff Schedule in different periods was different relative to the minimum wage (Table 3). With the adoption of the Labor Code of the Russian Federation, it cannot be lower than the minimum wage in the Russian Federation.

Table 3 - Dependence of the tariff rate on the minimum wage

Since the introduction of the UTS in 1992, there have been significant changes V economic development and financial sector.

Significant territorial differences in the cost of living of the population necessitate different levels of wages in different regions of the country. The unified tariff rates and UTS salaries established at the federal level for all territories do not fully take into account the differentiation of cost of living levels across the regions of the Russian Federation.

Among the main disadvantages of the Unified Tariff Schedule are:

· low level tariff rate of the 1st category (for the period of existence of the UTS - sometimes even lower than the minimum wage). This is due to the fact that in order to ensure an increase in the tariff rate of the first category, even by 10-20%, significant financial costs are required for budgets of all levels, since tariff rates (salaries) for all other categories must be increased in the same amount;

· insufficiency of 18 categories to reflect the differentiation of conditions and levels of remuneration in all sectors of the public sector;

· insufficient consideration of industry specifics in remuneration. Basically, industry features are reflected through a system of surcharges and allowances.

The tariff schedule is a scale that determines the ratio of tariff coefficients, the number of categories, categories of workers, as well as intercategory coefficients.

Currently, two variants of tariff schedules are common: the Unified Tariff Schedule (UST), which has 18 categories and the 6-category tariff schedule used at agricultural enterprises.

Using the tariff schedule, the ratio of tariff rates is determined depending on the qualifications of the employee (complexity of work).

The tariff schedule consists of tables with hourly or daily tariff rates, starting from the first (lowest) category. Each schedule provides tariff rates for paying piece workers and temporary workers.

The ratio of tariff rates of different categories is precisely determined using the tariff schedule: the coefficient in the tariff schedule opposite each category, starting from the second (the first category has a coefficient of one), shows how many times the tariff rate of this category is higher than the rate of the first category. The range of the tariff schedule is the ratio of tariff rates of the extreme categories.

In a business environment, it is easier to make such a differentiation, since there is a more flexible opportunity to manipulate the wage fund (of course, within the framework of the relevant legislation). In a more difficult situation - budgetary sphere(the salary system simply cannot adequately respond to rising prices and fluctuations in the labor market), and this required the organization new system wages.

In order to strengthen the stimulating role of wages and differentiation in wage levels for workers in education, healthcare, culture, social protection and other budgetary institutions, the Government of the Russian Federation adopted a resolution “On differentiation in wage levels for workers in the public sector based on the Unified Tariff Schedule” dated 14.10. 1992 No. 785, which came into force on December 1, 1992.

The unified wage scale has 18 categories, of which categories from 1 to 8 are allocated for workers, and categories from 2 to 18 for employees.

Each category corresponds to a tariff coefficient. By multiplying the rate (salary) of the first category established by the Government by this coefficient, the salary for a certain position is determined. The higher the rank, the higher coefficient, and therefore the salary.

The size of the tariff rate of the first category, which is the basic one, is periodically revised, tracking the growth of consumer prices and changes in the minimum wage in accordance with this, and this sets the entire tariff schedule in motion.

Rates and salaries are established based on the results of certification and tariffication of each employee, since he must be assigned a certain rank according to the tariff schedule.

For leading professions in industries, salaries are set between minimum and maximum.

The commonality of functions performed by workers in various sectors of the non-production sphere has made it possible to establish the same tariff range for them - and this is one of the great advantages of the UTS.

In addition to comparing the labor functions of various groups and categories of personnel, the specific job responsibilities of employees and their educational level, the following factors are taken into account during certification:

Diversity (complexity) of work;

Management of subordinates;

Degree of independence;

Level of responsibility.

Such positions of employees as accountant, economist, typist or stenographer, engineers, technicians, head of office, warehouse, housekeeping and others are charged equally in all sectors of the non-production sphere.

For example, the position of accountant is available in all institutions, regardless of the industry, but the level of training, education and qualifications of employees differ, and often quite significantly.

This means that a novice accountant will most likely be assigned a lower rank than an experienced one. In addition, different positions, and therefore different amounts of work and responsibility, should be paid differently. It is no coincidence that the position of “accountant-auditor” is included in a separate line of the tariff (this is a high qualification and great responsibility).

Highly qualified workers engaged in important and responsible jobs can also be set rates and salaries based on 9-10 categories of the Unified Labor Standard according to special industry lists approved by the Ministries and Departments of the Russian Federation, and for particularly important and especially responsible jobs - according to the list approved by the Ministry of Labor and employment of the Russian Federation, based on the 11th and 12th categories of the UTS, although in general categories up to the eighth inclusive are provided for workers.

The official salaries of deputy managers are set, as a rule, at 10-20%, and for assistant managers 30-40% lower than the salary of the manager.

It should be noted that in budgetary organizations, the additional payment of the difference in salaries resulting from the assignment of higher salaries to workers is made through savings in the wage fund.

To ensure that categories are not assigned arbitrarily, but according to certain criteria, tariff and qualification requirements have been developed and the qualification directory for positions of managers, specialists and employees continues to be in force.

The requirements of these documents are linked to the categories of the Unified Tariff Schedule. These are the main regulatory documents according to which tariffs are calculated.

The requirements for technical performers are simple - general secondary education and individual training or special training according to an established program (courses, etc.). In some cases, specialized secondary education is required.

The requirements for specialists, naturally, are higher - this is education from general to higher relevant profile and work experience, since to occupy a certain position, experience is required within the limits specified in the directory. Experience indirectly characterizes qualifications.

Conducting certification of employees of an organization or institution in order to assign employees ETS categories is the responsibility of the administration.

Joint Resolution of the Ministry of Labor of the Russian Federation and the Ministry of Justice of the Russian Federation No. 27 dated October 23, 1992 approves the basic provisions on the procedure for certification of organizations and enterprises receiving budgetary funding.

Thus, the Unified Tariff Schedule makes it possible to largely unify the remuneration of workers, while at the same time maintaining the possibility of flexible management of this payment - this is very important for stimulating labor, because every employee wants to have the opportunity to grow and receive fair pay for their work

Therefore, many enterprises in the extra-budgetary sphere create their own tariff schedule, using some of the principles of the UTS and introducing additions based on the specifics of their production.

This is especially beneficial for those enterprises where there are many workers, a large number of various personnel and due to inflation, salaries often change - then, by changing the basic rate of the first category, it is easy to calculate all other rates and salaries, and for employees there is complete clarity in remuneration, since they know their category in advance.

The tariff system is one of the ways to calculate employee remuneration at an enterprise. It is built on the basis of rules developed or government agencies, or within the organization.

Calculations based on these principles should be included in state regulations, in particular, in the rules on. If industry standards regarding tariff schedules are adopted, they must be followed by everyone without exception. Tariffs can be approved and.

The tariff schedule is a set of qualification categories and coefficients that determine wages. This form of payment is designed to take into account the nature of work (), intensity, weather where employees work, their professional level.

Grids are formed based on:

Labor intensity.
Harmfulness (normal, severe, hazardous conditions labor).
Length of time worked at the enterprise or position.
The industry principle of forming a wage system (in different types industries have their own categories).

The wage scale is based on hourly wages. For some workers or employees, accrual is made based on the volume produced, for example, in various industries. The planned volume is then broken down by the number of hours in a shift or working day. In this way, the employee’s hourly rate is calculated regardless of his type of activity.

The enterprise may assign rates outside the categories or higher salaries.

The tariff schedule contains a certain number of ranges - on average, a 6-bit grid is used. If there is a need, a system is created with big amount discharges, this is usually due to the complexity of production. The second component of the system is the coefficient. Knowing them, you can calculate how much the employee will receive.

The differences between this system and the grade system are discussed in the following video:

The ground rules have been laid labor legislation in Art. 143-145 Labor Code of the Russian Federation. By general rule remuneration is based on tariff and qualification reference books. State regulations are the basis, but other rules may be established unless the law prohibits deviations.

Changes cannot lead to a decrease in the protection of people in the workplace. For example, this applies to the minimum wage.

The payment system is established by order of management. The employer and employees have the right to conclude collective agreement and decide all the nuances of tariffing there.

Basically, private sector enterprises try to adhere to government regulations. The reason is simple: if problems arise, they may try to blame the employer for the fact that the tariff schedule does not comply with the law, in particular, such claims are made by tax service. In addition, there is a proven practice of applying these standards. This will protect you from many difficulties in relations with regulatory authorities.

Unlike private enterprises, government agencies and organizations are required to fully comply with government regulations in the field of remuneration.

A peculiarity of the tariff payment system in state and municipal structures is the availability of base salaries. This is a kind of analogue of the minimum wage. Added to the base salary various kinds bonuses that can be removed as punishment. Moreover, than more people will work in government structure, the more bonuses he has or the accrual coefficient increases (the so-called bonuses for length of service).

If we take into account the changes that took place almost 10 years ago (2007), the uniform tariff schedule has been formally abolished.

In fact it still works industry wage system. Each industry has its own base salaries and coefficients. For example, medical employees are paid based on their base salary.

In fact, the old system continues to operate in a modified state, and the name of the remuneration system has also changed. Formally, the UTS continues to apply to some categories of the federal public service.

The government has developed a number of acts regarding the spending of the wage fund. In particular, the rules and grounds for the production of incentive payments. State professional standards, on the basis of which the effectiveness of the activities of a particular official or worker in a blue-collar profession is assessed.

The problem with the new system is that management tends to misuse funds for purposes other than those prescribed by law. In addition, a legal gap in wages between managers and ordinary employees remains.

Some experts believe that the 2007 Decree is not final, and there will be further serious steps to change the current rules.

Table 1. Example of a scale of progressive absolute and relative growth of tariff coefficients

Tariff scale parameters

Tariff categories

Tariff scale parameters

Tariff coefficients

Tariff scales can be classified on several grounds:

industry;
in state (municipal) and private enterprises;
division within the system of government institutions.

For example, a separate payment system medical personnel and employees of military organizations. In particular, doctors are paid according to the categories they receive, taking into account the basic salary and the minimum salary.

Tariffs can be based on:

on a centralized act (decision of the body state power or the administration of the enterprise);
on a contractual basis (collective agreement).

In addition, if we strictly take into account changes in legislation, public service The tariff system of remuneration in its previous form is almost never used, although the principle underlying it continues to be used.

Industry agreements are a separate category. Their essence is that employers and representatives of trade unions in one industry reach an agreement on wage rules. The agreement cannot reduce wages below the state minimum. Typically, such principles are applied in industry and key sectors of the economy. There are no restrictions on the conclusion of intersectoral agreements.