Formation of the basic part of remuneration: tariff schedule or grades? Tariff scale of remuneration.

All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments can have different character, consist of heterogeneous components and are accrued based on different bases. Let's look at the concept of a tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.

What is the tariff rate

People cannot receive the same compensation for their work. The amount to be paid as salary depends on:

qualification level of personnel;
difficulties of the labor functions assigned to the employee;
quantitative characteristics of work;
conditions of employment;
time allocated for completing work, etc.

Differentiation of wages according to the degree of expression of these points is carried out within the framework tariff system labor remuneration. Its key element is the tariff rate as the main component of wages.

Tariff rate– documented amount of financial reward for achievement labor standards varying degrees of difficulty by an employee of a certain qualification for a given unit of time. This is the “backbone”, the minimum component of the payment for labor, on the basis of which the amount received by employees “in hand” is based.

REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances if all functional duties are performed in full - this is the minimum guaranteed by law.

Not part of the tariff rate:

compensation;
incentive payments;
social charges.

Estimated time of tariff rate

The time period for which the tariff rate is calculated can be any period convenient for the employer:

day;
month.

Hourly rates It is convenient to install if the enterprise has a system that determines the mode of summarized recording of working hours, as well as when hourly employees work.

Daily tariff rates are applied when the work has the status of a daily wage, and the number of working hours in each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.

Monthly tariff rates operate under constant observance of normal working hours: a stable schedule, fixed days off. In such conditions, the employee will “close” the month regardless of how many hours he actually worked: having worked the monthly norm, he earns his salary.

Tariff Rate Functions

The use of a tariff payment system for calculating remuneration in monetary form for the performance of labor functions has a number of advantages over other forms of payment.

Tariff rate as a unit of calculation wages performs a number of important functions:

makes wages and maintenance commensurate;
divides the minimum part of payment depending on the quantitative and qualitative characteristics of labor;
organizes labor incentives in the prescribed conditions (for example, on hazardous production, with solid experience, processing, etc.);
helps to adequately calculate payment for different systems labor organization and work schedules.

NOTE! Main principle application of tariff rates - equal remuneration for an equal amount of work.

How is the tariff rate calculated?

The unit rate with which all other categories are correlated is the tariff rate of category 1 - it determines the amount due to an unqualified employee for his work during a specified time period.

The remaining categories are arranged depending on the increasing complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees (qualification categories). The complex of all categories leaves tariff schedule enterprises. In it, each subsequent digit is several times larger than the unit rate (that is, 1 digit) - this indicator reflects tariff coefficient .

FOR YOUR INFORMATION! The minimum wage is set by the state, and all other elements of the tariff schedule are adopted separately for each organization and are fixed in the relevant local acts. The exception is work in organizations financed from state budget, where charges occur according to the Unified Tariff Schedule (UTS).

Knowing the tariff coefficient and the size of the unit rate, you can always calculate the amount of payment due to a specific employee according to the tariff.

An example of tariff calculation for the UTS

To the Faculty of Philosophy state university a teacher is hired who has an academic degree of candidate of philosophical sciences and the title of associate professor. He was accepted to the position of Associate Professor of the Department of Cultural Studies and appointed curator of the student group. According to the Unified Tariff Schedule, billing period which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.

The minimum payment for the UTS, corresponding to category 1, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff schedule, namely 3.036.

A bill regulating the procedure and amount of bonuses due to teaching staff is currently under consideration. For our example, we will use data from this bill.

To calculate the tariff you need:

Multiply the inter-grade coefficient and the minimum wage
Add assistant professor position (+ 40%)
Add the required allowances for having an academic degree (for example + 8,000 rubles), as well as a supervisory surcharge (for example, + 3,000 rubles).

Example of tariff calculation for hourly rate

If an employee works according to a summarized working time recording system, then his tariff rate will depend on the hourly rate for given year– it will be shown by the production calendar, as well as the monthly tariff rate established at the enterprise.

1 way. You can divide the monthly rate by working hours into the rate indicator. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. Wherein established norm working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.

Method 2. If you need to calculate the average hourly rate in this year, first you need to determine the average hourly monthly time standard. To do this, divide the corresponding annual indicator of the production calendar by 12 (the number of months). After this, we reduce the worker’s average monthly tariff rate established by the tariff schedule by the resulting number of times. For example, the annual norm is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let's calculate the average amount this worker earned per hour during a given year: 25,000 / (1900 /12) = 157.9 rubles.

What is the difference between a tariff rate and a salary?

These two concepts are similar in many ways, since both of them reflect the monetary expression of labor remuneration. The similarities between the two are greater now than they were a few decades ago, as labor law is undergoing significant changes. However, there are also significant differences

General features of salary and tariff rate

Both provide for a minimum amount that can be paid for work.
Payment cannot go below the established limit.
Relates to the qualifications of the employee.
They are taken into account without additional payments, allowances, compensations, or social charges.

Differences between tariff rates and official salaries

Let's compare these two concepts in the following table.

Base	Tariff rate	Official salary
What is it charged for?	For fulfilling labor standards per unit of time	For the performance of functional duties where the norm cannot be established
Calculation time unit	Hour, week, month (any convenient time unit)
What does the value depend on?	From the tariff category (inter-category coefficient)	From the qualifications received by the employee
Professional circle	Real economic spheres: construction, mining, manufacturing, production, etc.	Non-production areas of work: lawyers, civil servants, management, etc.

1 . Tariff rate - it is expressed in monetary terms sizeremuneration of an employee for performing work dutiescertain qualifications per unit of time.

Tariff rates are set at enterprises depending on .

From complexity, intensity; working conditions and its importance in the form fixed quantities The wage rate of workers is determined by the tariff rate (for time workers - when determining the amount of payment for the time worked; for piece workers - when determining piece rates).

Tariff rate of the first category is the initial value for the formation of tariff wages and represents the level minimum wage the simplest work. It cannot be lower than the minimum wage established by law. Tariff rates of the second and subsequent categories are calculated by multiplying the tariff rate of category I by the corresponding tariff coefficient -

2. There are three types of tariff rates depending on the unit time :

sentinels tariff rates - used for work for which they are established time standards;

daytime tariff rates - applied to work for which rationing is carried out according to production standards;

period tariff rates or salaries - apply for temporary workers, serving the main production. Hourly rates are of particular importance in the organization of wages. rates, since in accordance with the Labor Code of the Russian Federation, the establishment of some additional payments to the basic salary is made on their basis (additional payment for overtime work, for night work And etc.).

3. Factors influencing tariff rates : \ financial condition enterprises;

The effectiveness of collective bargaining regulation wages at the federal, regional, sectoral, local levels;

working conditions, reflecting the influence of a combination of factors in the working environment on human performance. Increased wages for labor in difficult, harmful, especially difficult and especially harmful conditions are established by increasing tariff rates and through the introduction of additional payments to the tariff wage;

labor intensity. Many enterprises practice differentiation in wages depending on the form of remuneration (tariff rates for piece workers are higher than those for time workers).

Question 49. Tariff schedules

The concept of a tariff schedule

Tariff scale parameters

Types and principles of constructing tariff schedules

1 . Tariff schedule - This set of tariff categories of work(professions, positions), determined depending on the complexity of the work and the qualification characteristics of workers using tariff coefficients. Tariff schedules are an integral part of the organization of wages at an enterprise.

Tariff coefficients show how many times the tariff rates of the second and subsequent categories are higher than the rates of the first category, while the tariff coefficient of the first category is always equal to unit.

Tariff categories characterize one or another level difficultlabor or qualifications of workers. The first category is assigned to workers who have lowest level of qualification, performing the simplest jobs. The last category is paid to employees highest level of qualifications, performing the most complex work.

2. Parameterwithin the tariff schedules are :

number of tariff categories;

tariff coefficients;

range of the tariff scale, i.e. the ratio of tariff coefficients of the first and last digits of the grid;

absolute increase in tariff coefficients - shows the difference between tariff coefficients of adjacent categories of the grid;

relative increase in tariff coefficients - reflects, on what percentage does an employee’s salary increase when moving from rank to rank?

3. In current pricing practice, for most jobs and professions of workers, six-digit range (light, food industry, building materials industry, etc.). Workers employed in oil and gas production, in the rolling and pipe production of ferrous metallurgy, in the repair of equipment of power plants and networks are charged based on from seven categories. The smallest proportion of workers is employed in industries that are characterized by the highest complexity of labor, corresponding eighth category (fitting and assembly, welding work, production of folk arts and crafts, blast furnace and steelmaking, etc.).

An example of a six-bit grid is presented in table 5.

Table 5

Six-digit tariff scale

Tariff categories
Tariff coefficients

Depending on the nature of the change in tariff coefficients com from category to category there are several types of tariffs grids

tariff schedules with uniform increase tariff coefficients;

tariff schedules with increasing progression tariff coefficients;

tariff schedules with decreasing progression tariff coefficients;

Tariff schedules with mixed character their changes (combination of uniformity with progression or regression and so on.).

The construction of tariff schedules at enterprises should be carried out based on the following principles :

tariff schedules with an increased range and with increasingprogression tariff coefficients, as a rule, increase the interest of workers in improving their skills, performing complex and responsible work - they are established for higher categories;

the nature of the grid construction is determined professional qualification balance enterprise personnel. For example, with a persistent shortage of highly skilled workers, their financial incentives is ensured by strengthening the progression of tariff coefficients of the higher categories of the tariff schedule. The shortage of low-skilled workers and their high turnover can be contained to some extent through

by increasing the progression of tariff coefficients of the initial categories of the grid;

The choice of tariff schedule parameters is largely determined financial capabilities enterprises. Thus, the increasing progression of tariff coefficients in the tariff schedule is more economical than their uniform change.

New edition of Art. 143 Labor Code of the Russian Federation

Tariff remuneration systems are remuneration systems based on a tariff system of differentiation of wages for workers of different categories.

Tariff system differentiation of wages for workers of different categories includes: tariff rates, salaries (official salaries), tariff schedule and tariff coefficients.

Tariff schedule - a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of workers using tariff coefficients.

Tariff category is a value that reflects the complexity of work and the level of qualifications of the employee.

Qualification rank is a value reflecting the level vocational training employee.

Tariffication of work - assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work.

The complexity of the work performed is determined based on their pricing.

Tariffication of work and assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees, or taking into account professional standards. These reference books and the procedure for their use are approved in the manner established by the Government Russian Federation.

Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts, containing norms labor law. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for remuneration.

Commentary on Article 143 of the Labor Code of the Russian Federation

As we said above, remuneration for an employee’s work is established depending on his qualifications, complexity, quantity, quality and conditions of the work performed. Wage differentiation according to these indicators is ensured, as a rule, on the basis of a tariff system of remuneration.

According to Article 143 Labor Code The Russian Federation 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 is a fixed amount of remuneration for an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time, without taking into account compensation, incentives and social payments.

The tariff rate of the 1st category determines the minimum wage for unskilled labor per unit of time. The tariff schedule is a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of workers using tariff coefficients.

In this case, the tariff category is a value that reflects the complexity of labor and the level of qualifications of the employee, and the qualification category is a value that reflects the level of professional training of the employee.

The tariff coefficient establishes the ratio of the tariff rate of a given category to the tariff rate of the first category. In other words, the tariff coefficient shows how many times the tariff rate of a given category is greater than the tariff rate of the first category. Using the tariff rate of the first category and the corresponding tariff coefficients, the tariff rates of the remaining categories are determined. For example, if the tariff rate of the first category is 1,100 rubles (today this is the minimum wage), then, knowing the tariff coefficient of, say, the tenth category (let’s say 2.047), it is easy to calculate the tariff rate of the tenth category by multiplying the tariff rate of the first category for the corresponding tariff coefficient - 2251.7 rubles.

Thus, the tariff schedule is a scale that determines the ratio of wages when performing work of various qualifications. Modern labor legislation focuses on contractual and local regulation of wages. The type and remuneration system, the size of tariff rates, salaries, bonuses, and other incentive payments, are determined independently by organizations in collective agreements and local regulations. Different organizations may establish different tariff scales, differing in the number of categories and the degree of increase in tariff coefficients. At the same time, wages in the public sector are set centrally - on the basis of the so-called Unified Tariff Schedule (UTS).

The tariff system of remuneration for public sector workers is based on the Unified Tariff Schedule, approved by Decree of the Government of the Russian Federation of October 14, 1992 N 785 “On differentiation in levels of remuneration for public sector workers based on the Unified Tariff Schedule.” The Unified Tariff Schedule (UTS) is a unified scale of wages for workers and employees. It covers all groups of employees of institutions, organizations and enterprises that receive budgetary funding (with the exception of representative and executive authorities). It contains 18 bits. Previously, the ratio of tariff categories of this tariff schedule was set at 1:10.07, i.e. wages for the highest 18th category exceeded wages for the first (lowest) category by 10.07 times. However, from December 1, 2001, the ratio between the tariff rates (salaries) of the first and eighteenth categories of the Unified Tariff Schedule for remuneration of employees of public sector organizations was set at 1 to 4.5.

The size of the first category tariff rate is established by the Government of the Russian Federation and cannot be lower than the minimum wage. When increasing minimum size remuneration (minimum wage) The Government of the Russian Federation issues a corresponding resolution on increasing UTS tariff rates.

Each category of the grid corresponds to a tariff coefficient, which shows how many times the tariff rates of workers of the second and subsequent categories are higher than the rates of workers of the first category. These coefficients increase with increasing tariff category (from 1 to 4.5). Currently, tariff coefficients for calculating wages for federal employees government agencies established by Decree of the Government of the Russian Federation of April 29, 2006 N 256 “On the size of the tariff rate (salary) of the first category and on inter-category tariff coefficients of the Unified tariff schedule for remuneration of employees of federal government institutions.”

The pay grades in the unified technical system reflect the complexity of the work performed. The dependence of wages on working conditions is ensured by various types of additional payments and compensations (for working with heavy or harmful conditions labor in difficult climatic conditions, at night, etc.).

Tariffication various works, professions, specialties, depending on their complexity, is carried out on the basis of tariff and qualification reference books. Tariff qualification directory establishes the requirements that the employee must meet, i.e. what knowledge, skills and abilities he must have to perform a particular job, depending on its complexity. Currently, the Unified Tariff and Qualification Directory of Work and Professions of Workers (UTS) is in force, the approval procedure for which is outlined in Decree of the Government of the Russian Federation of October 31, 2002 N 787.

The UTS establishes tariff and qualification characteristics of blue-collar professions in the form of job characteristics (which includes this work) and the necessary knowledge of the employee (“should know”).

The qualification directory for positions of managers, specialists and other employees was approved by Resolution of the Ministry of Labor of Russia of August 21, 1998 N 37. This qualification directory contains three sections: “Job responsibilities”, “Must know” and “Qualification requirements”. The “Job Responsibilities” section lists the job functions that must be performed by the person holding the position. this position. The “Must Know” section includes requirements for the knowledge necessary for an employee to perform his job duties. The section "Qualification Requirements" provides for the minimum level of general and special training required to perform this work (level and profile of education, work experience).

Tariffication of workers is carried out according to eight categories (from I to VIII). However, according to the above-mentioned Decree of the Government of the Russian Federation “On differentiation in the levels of remuneration of public sector workers based on the Unified Tariff Schedule” dated October 14, 1992 N 785, heads of institutions, organizations and enterprises receiving budgetary financing are given the right to set monthly rates and salaries some employees at higher qualification levels. Thus, for highly qualified workers engaged in important and responsible jobs in accordance with the lists approved by ministries and departments of the Russian Federation, monthly rates and salaries can be set based on the IX and X categories of the unified labor system, and for particularly important and especially responsible jobs according to the list approved by the Ministry Labor of the Russian Federation (now - the Ministry of Health and social development RF), based on the XI and XII categories of the Unified Tariff Schedule.

As the employee's qualifications (grade) increase, so does his tariff rate. Assignment of categories to public sector employees is carried out based on the results of certification. Certification of public sector employees is carried out in accordance with the Basic Provisions on the procedure for certification of employees of institutions, organizations and enterprises receiving budgetary funding, approved by Resolution of the Ministry of Labor of Russia and the Ministry of Justice of Russia of October 23, 1992 NN 27, 8/196. In accordance with these Basic Provisions, for each employee subject to certification, no later than two weeks before the start of certification, his immediate supervisor prepares a submission containing a comprehensive assessment of: the compliance of the employee’s professional training qualification requirements by position and pay grade; his professional competence; attitudes towards work and performance of job duties; indicators; performance indicators for the past period. The employee being certified must be familiarized with the submitted materials in advance, at least two weeks before certification. The certification commission includes a chairman (usually the deputy head of an institution, organization, enterprise), a secretary and members of the commission. The certification commission includes heads of departments, highly qualified specialists, and representatives of trade union organizations. The certification commission reviews the submission, hears the certified person and the head of the department in which he works. Heads of institutions, organizations, and enterprises undergo certification in commissions organized by higher subordination bodies. The assessment of the employee’s performance and the commission’s recommendations are adopted by open voting by a majority of votes. The head of the organization, taking into account the recommendations of the certification commission, makes a decision within a month to establish appropriate wage levels for employees. The certification results, after their approval by the manager, are entered into work book employee indicating the level of payment according to ETC.

Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law standards. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees, as well as taking into account state guarantees for remuneration.

Another comment on Art. 143 Labor Code of the Russian Federation

1. In Art. 143 of the Labor Code of the Russian Federation provides a legal definition of the concept of “tariff system of remuneration” and its elements, which was previously enshrined in Art. 129 of the Labor Code, the procedure for tariffication of work and assignment of tariff categories to employees is established, as well as the procedure for establishing a tariff system by the employer.

The tariff system of remuneration is a set of fixed in normative legal acts, collective agreements and agreements of rules intended to reflect in wages the content, complexity and working conditions, employee qualifications, characteristics of production and its natural and climatic environment. It allows differentiation of wages depending on the quantity and quality of labor, the qualifications of the employee and the complexity of the work performed, i.e. implement the requirements of Art. 132 Labor Code of the Russian Federation.

2. In accordance with Art. 143 of the Labor Code of the Russian Federation, the structure of the tariff system includes tariff rates (salaries, official salaries), tariff schedule, tariff coefficients. For practical application tariff system also requires tariff and qualification reference books.

The tariff rate is a fixed amount of remuneration for an employee for fulfilling labor standards ( labor responsibilities) of a certain complexity (qualification) per unit of time. Depending on the chosen unit of time, hourly, daily and monthly tariff rates are distinguished. The tariff rate is set depending on the complexity, intensity, working conditions, as well as its economic and social significance. Basic calculated value is the tariff rate of the first category, which determines the minimum wage for the simplest labor. The monthly tariff rate of the first category cannot be lower than the minimum wage established by the state.

Salary is a fixed monthly wage, which is established for managers, specialists and employees, as well as for those workers whose work cannot be regulated. The monthly salary cannot be less than the established minimum wage.

To determine the size of the tariff rate for the second and subsequent categories, a tariff schedule is used. It sets the wage ratio depending on the complexity of the work and the qualifications of the workers. The parameters of the tariff schedule are: the number of tariff categories, tariff coefficients, and the range of the tariff schedule. The first category corresponds most simple work, the last one is the most difficult.

The most common in terms of the number of digits is the 6-digit tariff scale. In more complex industries, 7-bit (oil and gas production, rolling and pipe production of ferrous metallurgy, railway transport, etc.) and 8-bit (metalwork, metalwork and assembly and welding work, blast furnace and steelmaking, shipbuilding and ship repair, etc.) mesh.

3. Tariffication of work is the assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work.

Assignment of tariff categories to employees is carried out in order to assess the qualifications of the employee and the complexity of the work he performs, and qualification categories are carried out in order to assess the level of professional training of the employee.

Tariffication of work and assignment of tariff categories to employees is carried out on the basis of tariff and qualification reference books. Tariff and qualification directories include tariff and qualification directories for jobs and professions of workers and a unified qualification directory for positions of managers, specialists and employees. The procedure for approving directories is established by Decree of the Government of the Russian Federation of October 31, 2002 N 787 (as amended on December 20, 2003) "On the procedure for approving a unified tariff and qualification directory of works and professions of workers, a unified qualification directory of positions of managers, specialists and employees" , and the procedure for using reference books is by Decree of the Ministry of Labor and Social Development of the Russian Federation of February 9, 2004 No. 9 (BNA. 2004. No. 14).

The Unified Tariff and Qualification Directory of Work and Professions of Workers consists of tariff and qualification characteristics containing characteristics of the main types of work by profession of workers, depending on their complexity and the corresponding tariff categories, as well as the requirements for the professional knowledge and skills of workers; The Unified Qualification Directory for the positions of managers, specialists and employees consists of the qualification characteristics of the positions of managers, specialists and employees, containing job responsibilities and requirements for the level of knowledge and qualifications of managers, specialists and employees.

Until recently, tariff and qualification reference books approved in in the prescribed manner, were mandatory. Currently they are advisory.

The currently used Unified Tariff and Qualification Directory of Work and Professions of Workers was approved by the Resolution of the State Labor Committee of the USSR and the Secretariat of the All-Union Central Council of Trade Unions in 1983. In accordance with Resolution of the Ministry of Labor of Russia of May 12, 1992 No. 15a (BMT of the Russian Federation. 1992. No. 7 - 8) this directory is used in all organizations located on the territory of the Russian Federation, and the necessary changes and additions to it are made by the Ministry of Labor and Social Development of the Russian Federation.

The qualification reference book for positions of managers, specialists and other employees was approved by Resolution of the Ministry of Labor and Social Development of the Russian Federation on August 21, 1998 N 37. It contains two sections: general industry qualification characteristics of positions of workers employed in enterprises, institutions and organizations (positions of managers, specialists and other employees), and qualification characteristics of employees employed in research institutions, design, technological, design and survey organizations (positions of management, scientific and technical workers, common to research institutions, design, technological, design and survey organizations ; positions of management and engineering and technical workers of design, technological, design and survey organizations; positions of employees of editorial and publishing departments). Each qualification characteristic contains three sections: “job responsibilities”, “must know”, “qualification requirements”.

4. The main principle of tariff regulation of remuneration is that the development of all conditions of remuneration, including the determination of tariff rates and official salaries and their differentiation by categories, professional qualification groups and positions, is carried out at the local level. The tariff system of remuneration is introduced in organizations (with the exception of those financed from the budget) on the basis of a collective agreement, agreements that apply to this organization, as well as local regulations. In this case, state guarantees for wages must be observed (see Article 130 of the Labor Code of the Russian Federation and the commentary thereto).

5. In connection with the adoption of Federal Law No. 54-FZ of April 20, 2007 “On Amendments to the Federal Law “On the Minimum Wage” and other legislative acts of the Russian Federation”, reductions in tariff rates, salaries (official salaries) are not allowed. , wage rates, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature), established before the day it comes into force (the Law comes into force on September 1, 2007).

Unified tariff schedule

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-age 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, lack of financial resources allocated to pay for labor. 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 of inter-budgetary relations; on its basis, the amount of financial assistance from the federal budget to the constituent entities of the Russian Federation for the payment of wages to employees of budgetary organizations was determined.

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 categories 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 own 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 of 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 free 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 various levels wages by region 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 to ensure an increase in the tariff rate of the first category, even by 10-20%, significant financial expenses budgets of all levels, since it is necessary to increase tariff rates (salaries) in the same amounts for all other categories;

· 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.

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 speak 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 more specialist top level. 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 for 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

Interestingly, one enterprise can develop several tariff scales that apply to categories of workers with different conditions labor. 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 qualification category it is necessary to have the knowledge and skills necessary to perform 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. Labor discipline worker 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 schedule is given in the table.

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