Tariff scale of remuneration. Unified wage scale

Salary in budgetary sphere- this is an important socio-economic indicator, which in one way or another affects the size of salaries in commercial organizations. Therefore, many managers and employees often have a question: what is the proposed salary increase for public sector employees in 2019? After all, based on its size, you can index salaries in your company. Let's study this issue in more detail.

In 2018, the Government, executing the President’s “May decrees” on increasing wages for public sector employees (2019), approved the allocation of 14.5 billion rubles to finance increases in wages for certain categories of workers budgetary institutions. Salary indexation is also planned for 2019. Let's see what these individual categories of workers are.

Who are civil servants and public sector employees?

First, you need to understand who public sector employees are. Obviously, in everyday life this word “hides” all those people who receive salaries from the budget: officials, security officials, employees of government agencies, doctors, teachers, scientists. But combining all state employees into one large category will not be entirely correct. Indeed, from the point of view of legislation, they are divided into different categories:

civil servants (persons working in government agencies, in government agencies);
public sector workers (teachers, scientists, doctors, kindergarten teachers, employees of cultural institutions and university professors).

The difference lies not only in the name, but also in the approach to material support, obedience and social services. As usual, it is somewhat better for civil servants. And their salaries and bonuses are regulated by separate legislation. Since the salaries of officials and military personnel are subject to specific rules, we will dwell in more detail on what increase in salaries for public sector employees in 2019 was provided for the so-called “other categories” and what will be the increase in salaries for public sector employees in 2019 in Russia (latest news).

State employees: doctors, teachers and accountants

According to rough estimates, about 33 million people work in the public sector in Russia. Of all citizens of working age (approximately 83 million people), the share of state employees is more than a third. Of these, approximately half are those who cannot be called civil servants, namely employees:

schools;
kindergartens;
middle and higher educational institutions;
medical institutions;
libraries, museums and other cultural institutions;
scientific institutes.

They all receive their wages from state budget RF: federal or local. Their working conditions are regulated by the Labor Code of the Russian Federation, as well as regulations, developed by the department that manages the activities of the institution. For example, for doctors it is the Ministry of Health, and for cultural workers it is the Ministry of Culture.

It is noteworthy that although all of these legal acts (unlike law enforcement agencies) are open and publicly available, the level of salaries of employees of these structures is officially difficult to understand. After all, the remuneration system involves not only a salary, but also a whole layer of various bonuses, subsidies and bonuses. Therefore, for example, the salary of a leading accountant in a budget organization may be the same, but different employees in different industries will receive completely different amounts.

However, when it comes to average salaries, all additional payments are usually taken into account when calculating them. Thus, according to Rosstat, the average salary in the country was 41,830 rubles (data for the third quarter of 2018). Since the sample of statistics was made for all regions and cities, for small cities this figure turned out to be overestimated: in practice, doctors and teachers in small municipalities can receive only 12,000-15,000 rubles per month. In general, the picture of average salaries by sector of public sector workers and regions is presented in a table formed on the basis of Rosstat data on average salaries of public sector employees.

Salaries of public sector employees in 2019, table:

Region/Republic	Healthcare	Education	Social service	Libraries, archives, museums and others cultural objects	Scientific research and development
Belgorodskaya
Bryansk
Vladimirskaya
Voronezh
Ivanovskaya
Kaluzhskaya
Kostromskaya

Lipetskaya
Moscow
Orlovskaya
Ryazan
Smolenskaya
Tambovskaya
Tverskaya
Tula
Yaroslavskaya
Moscow


Arkhangelskaya
Nenets Autonomous Okrug (Arhangelsk region)
Arhangelsk region (except Nenets Autonomous Okrug)
Vologda
Kaliningradskaya
Leningradskaya
Murmansk
Novgorodskaya
Pskovskaya
Saint Petersburg

Kalmykia

Krasnodar region
Astrakhan
Volgogradskaya
Rostovskaya
Sevastopol
Dagestan
Ingushetia
Kabardino-Balkarian
Karachay-Cherkessia
North Ossetia Alania
Chechen
Stavropol region
Bashkortostan

Mordovia
Tatarstan
Udmurt

Perm region
Kirovskaya
Nizhny Novgorod
Orenburgskaya
Penza
Samara
Saratovskaya
Ulyanovskaya
Kurganskaya
Sverdlovskaya
Tyumen
Khanty-Mansiysk Autonomous Okrug - Ugra (Tyumen region)
Yamalo-Nenets Autonomous Okrug (Tyumen region)
Tyumen region (except for the Khanty-Mansiysk Autonomous districts - Ugra and Yamalo-Nenets Autonomous Okrug)
Chelyabinsk region
Altai Republic



Altai region
Transbaikal region
Krasnoyarsk region
Irkutsk
Kemerovo
Novosibirsk


Sakha (Yakutia)
Kamchatka Krai
Primorsky Krai
Khabarovsk region
Amurskaya
Magadan
Sakhalinskaya
Jewish Autonomous Region
Chukotka Autonomous Okrug

Salaries of public sector employees in 2019

Indexation of salaries for public sector employees is part of Vladimir Putin’s 2012 election program. The main document is Presidential Decree No. 597, sometimes called “Presidential Order 597: road map 01/01/2018.” Then, in May, immediately after taking office, the head of state issued 11 decrees that related to increasing the salaries of civil servants and other public sector employees. Then the President promised to increase salaries by 2019, primarily for teachers and doctors.

Salaries are increased primarily for those state employees who are subject to Presidential Decrees:

The salary increase is gradual. In the end:

from university teachers and doctors (medical workers with higher education) the salary level should be at least 200% of average salaries in the region;
For middle and junior medical staff and social workers, the salary level should not be lower than the average salary in the region.

Unfortunately, not all categories of public sector employees were subject to the “May decrees.” It is obvious that there are quite a lot of those whose salaries have not been increased. Therefore, officials promised not to ignore them and also to index their salaries. Thus, in accordance with the draft law “On the federal budget for 2019 and for the planning period of 2020 and 2021,” it is planned to increase the salaries of public sector employees (see the table below for indexation amounts).

Categories of public sector employees whose salaries are indexed in accordance with the “May Decrees”

Categories of employees who were not subject to the “May Decrees”

Kindergarten teachers and general education

Teachers additional education

Teachers and masters of secondary and primary vocational education

University teachers

Middle and junior medical staff

Social workers

Cultural workers

Researchers

Teachers of educational, medical organizations and organizations providing social services to orphans and those without parental care

HR specialists

Complex rehabilitation specialists

Engineering, technical and support workers who maintain buildings and equipment: technicians, electricians, mechanics, plumbers, office cleaners.

Social psychologists

Accountants and economists

Engineers

Programmers

Investigators

Firefighters

Judges, prosecutors

Military personnel and equivalent

Salary increase
from September 1, 2019 - by 6.0%,
in 2020 - by 5.4%,
in 2021 - by 6.6%

Salary increase
from October 1, 2019 to the forecast inflation rate of 4.3%,
October 1, 2020 - by 3.8%,
October 1, 2021 - by 4%

Increase in salaries of public sector employees from 01/01/2019

It should be noted that some public sector employees will have to increase their salaries regardless of indexation. After all, from January 1, it is planned to increase the minimum wage (increase in the minimum wage), which will affect the salaries of junior and mid-level personnel with secondary education. From January 1, 2019, the minimum wage is 11,280 rubles. This salary increase will affect approximately 1.6 million people in the public sector.

Regional decisions to increase salaries for public sector employees

Order of the Government of the Russian Federation dated December 28, 2012 No. 2599-r obliges the governments of the constituent entities of the Russian Federation to adopt orders on their regional “road maps”, which include specific figures for each year for salary increases. Yes, road map Sverdlovsk region for promotion wages 2019 stated that the average salary of social workers should be at least 100 percent of average monthly salaries in the Sverdlovsk region. And to increase salaries for public sector employees in 2019 in the Krasnoyarsk Territory, the Government allocated an additional 2.9 billion rubles from the federal treasury, so that regional allowances and the northern coefficient could be taken into account.

At the end of the year, regional authorities traditionally prepare appropriate decisions regarding salary increases by next year. For example, in the Lipetsk region, deputies decided to increase wages in 2019 for state employees who are not subject to the May decrees by 10%.

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). The budgetary sector is in a more difficult situation (the salary system simply cannot adequately respond to rising prices and market fluctuations work force), and this required 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 the 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.

Beyond matching labor functions various groups and categories of personnel, 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.

For employees different categories wages are differentiated using a tariff system. Its definition and procedure for use are given by Art. 143 Labor Code of the Russian Federation. In practice, this form of payment combines rules and regulations, according to which any position in the organization has a tariff rate (salary). Its value is influenced by severity, complexity, intensity and other working conditions. In this article we will look at what is included in the tariff form of remuneration of workers.

Key components of the tariff system of remuneration

The tariff system is the most common payment model. She shares this:

Time-based tariff system - the actual time worked by a person is taken into account.
Piece-rate tariff system - it takes into account how much the employee produced (rendered services).

The elements of this system include tariff indicators:

Grid;
Discharges;
Odds;
Rates;

The tariff schedule is a scale that connects categories with coefficients. For example, for state employees, tariffs for 18 categories are applied. The size of the tariff and earnings is influenced by the qualifications and complexity of the work. The calculation base is considered to be the first category rate. It sets the salary for the reporting period.

ETKS - unified tariff-qualification and EKS - unified directory of administration positions were created for tariff classification and rank division of personnel. They describe what education and experience an employee should have, his knowledge, skills, and nature of work. Today employers can use professional standards, meeting the requirements of the labor market.

How are tariffs set for paying employees?

Personnel performing basic operations are assigned category I. It increases with the growth of the worker’s professionalism.

The tariff rate is fixed by local acts of the organization, regulations, agreements, and collective agreements. Installed system payment for work must fully comply with the Labor Code of the Russian Federation, and the established rates must comply with the norms of ETKS, EKS, professional standards, and also not contradict state guarantees.

According to Rostrud Letter No. 1111-6-1 dated April 27, 2011, official bodies recommend establishing equal salaries for positions of the same name in the state.

Work of equal value should be paid equally ( Art. 22 Labor Code of the Russian Federation). Other payments in excess of the tariff: allowances, incentives and others may vary among employees depending on the following points ( Art. 132 Labor Code of the Russian Federation):

Qualifications;
Difficulties of activity;
Amount of labor costs;
Quality of work.

Employee earnings also increase by the coefficients indicated in the table.

The specified coefficients are determined by the authorities state power by industry and separate areas of organizations.

Example #1. Payroll calculation according to the tariff system of remuneration

Accounting employee M.P. Chernygova earnings are calculated based on the daily tariff rate: 1,200 rubles/day. In addition, she is entitled to a bonus of 2,500 rubles per month. She works for Far East with an increasing factor of 1.5. In August 2016, she worked 18 days out of 22 as scheduled, and was on sick leave for 4 days, the amount of which amounted to 4,054 rubles.

The employee’s earnings for August are equal to: ((1,200*18)+(2,500/22*18))*1.5+4,054=(21,600+2,045.45)*1.5+4,054= 39,522 ,18 rub.

Time-based wage system

Earnings depend on the skill of the employee and the time he works. The system is implemented when labor is not standardized and it is difficult to take into account the number of actions performed by a person. Often time-based payments are used to pay administrative and management personnel (AUP), support and service personnel and part-time workers.

Earnings for simple time work are calculated by multiplying the rate by the time spent on work. If not the entire calculation period has been worked out, the interval actually worked is taken into account.

Salary = Hourly rate x Hours worked

The bonus form, in addition to the time spent on work, implies taking into account the quality and quantity of duties performed. Based on this, the employee is entitled to a bonus: a fixed amount or a percentage of the base in accordance with the collective agreement, regulations and order.

Salary = Hourly rate x Hours worked + Bonus

Salary (option No. 2) = (Hourly rate x Volume of hours worked) * Bonus percentage

If results are unsatisfactory labor activity the employer has the right not to give bonuses to the employee.

Example #2. Payroll calculation according to the temporary wage system

Employee of Mayak LLC, painter N.N. Vasiliev. The tariff rate assigned is 155 rubles/hour. In July of this year, he worked 176 hours (22 days * 8 hours). The organization provides bonuses for employees of this position in the amount of 3,500 rubles. monthly.

Vasiliev’s earnings for July 2016 will be: 155 * 176 + 3,500 = 30,780 rubles.

Piece rate form of remuneration

With this form of payment to staff depends on the final result of work, taking into account the quality of services provided or finished products. Such a system gives a person an incentive to increase productivity and provide good quality your work.

The amount of earnings is determined at piece rates per unit of production or operation. The transaction is practiced by organizations that can clearly record the quality and volume of goods produced or actions performed.

An organization can make payments for work results individually or collectively, for example, to a team of employees. Depending on the method of calculating wages, the transaction is divided into several types:

Direct - at fixed prices;
Premium - premiums are applied for processing and on other grounds;
Progressive - prices increase when production exceeds the norm;
Indirect - earnings directly depend on the result of labor;
Accord - a deadline and payment are established for the entire volume of work.

This form is based on clear rates and takes into account ongoing circumstances. It is ideal for remuneration according to plan: for completing a specific amount of work.

It has some disadvantages. Employees who constantly receive official salaries do not strive to increase the intensity and efficiency of their work, to do manufacturing process more optimal and rational.

Additional financial compensation for employees is simply necessary. This will stimulate initiative and creativity to fulfill their duties.

By paying allowances and bonuses to employees who show best results, the leader ultimately wins. Production begins to actively develop.

Compliance with several simple rules will have a positive impact on the economy of the organization, in terms of wages at the tariff:

Arouse workers' interest in the wage system;
Payment for identical work is equivalent;
Divide rates not only depending on the skill of the staff, but also on the results, complexity, and intensity of the activity;
Create interest in replenishing the workforce;
Provide bonuses and salary increases to highly qualified specialists who show significant results for production;
Raise prices for work performed above standards.

Tariffs in the budget

The wage system in the budget is established by a collective agreement, agreements, and other local acts. They must comply with the laws of the Russian Federation.

Payment in the budget until December 2008 was carried out according to the UTS - a unified tariff schedule. She acted on the basis of Resolution No. 785 of October 14, 1992.

continuation:

Each employee, according to the UTS, has his own pay ratio.

The salary (tariff) of the first category must be equal to or exceed the minimum wage (see →). The maximum size of this indicator is unlimited and depends solely on the employer’s finances.

The rates for personnel of the highest ranks are equal to the product of the level 1 rate and the skill coefficient.

Now work is paid in a new way (NSOT), this is enshrined in Resolution No. 583 of 08/05/2008. The principle of payment to public sector employees is based on data from the ETKS and EKS, state guarantees, lists of additional payments and incentives.

The size of the rates is determined in a new way by the manager, taking into account the skill of the employee, the complexity and significance of his work. The amount of earnings excluding additional payments under the NSOT should not be lower than the indicators established in the UTS for similar work.

Additional payments in the tariff system

Additional payments are used to compensate the employee for any losses in salary caused by reasons beyond his control. Bonuses encourage workers to increase their professional quality and skills.

Some above-tariff payments are fixed in the internal documents of the organization, while others are mandatory and guaranteed by law. For example, payments for an academic degree, northern payments, for movement along a mine shaft, etc. Additional payments can be established by agreement of the parties and enshrined in the employment agreement.

Additional payments can be divided as follows:

According to Art. 191 of the Labor Code of the Russian Federation, the employer has the right to independently establish the types of incentives for employees for the successes they have achieved. Additional payments are fixed in the collective agreement, charter, and regulations on discipline. Labor bonuses are stimulating and depend on business qualities specific employee.

Answers to pressing questions

Question No. 1. How are vacations and sick leave paid under the tariff system?

Organizations using this system “keep up” with the Labor Code of the Russian Federation and provide employees with the entire social package.

Question No. 2. What does equality between the rate of a 1st category employee and the minimum wage lead to?

At the same time, the organization must change the tariff schedule when the minimum wage increases. This leads to an increase in staff salaries. As a result, employees form the opinion that wages depend not on the results of work, but on the rate of inflation and policies regarding the size of the minimum wage. Therefore, the first category rate should be set higher than the minimum wage. Only then will employees have an incentive to increase the productivity of the production process.

Question No. 3. Where is the tariff system applied?

This form is used mainly by large organizations. Regardless of the number of departments at such enterprises, it is necessary to establish a uniform salary payment template. Tariffs are less commonly used by small companies.

Question No. 4. What guarantees are provided to employees working under the tariff?

The law only protects salary. Management can even deprive pregnant and young mothers of bonus payments. The main thing is that the accrued earnings are greater than or equal to the minimum wage.

Question #5. What are the disadvantages of tariff payment?

This payment system also has negative aspects:

The employer must have a good understanding of the laws and monitor their changes.
The priority is the qualifications of the staff, not the quality of work.
Management forms the salary fund based on tariffs and laws, without taking into account profits and work results.
An employee’s contribution to the work process depends little on the amount of incentives.

The tariff system is a full-fledged opportunity to work according to the provisions of the Labor Code of the Russian Federation, without depriving staff of wages. To prevent possible problems with the labor inspectorate, the administration should be guided by the law, and employees should carefully read the contract and ask questions to avoid disagreements.

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

Definition, meaning, varieties

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

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

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

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

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

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

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

Classification of ordinary workers and management employees

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

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

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

The tariff and qualification directory covers the characteristics of the main types of activities, their complexity and compliance with tariff categories, as well as standards and examples of certain works.

The directory contains sections describing areas of specific work. Characteristics of types of activities are divided into performance characteristic and a section called “should know.”

Administrative and managerial level comprises:

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

But there is also a newer edition of the classification of management employees, which divides them into managers, foremen, supervisors, chief specialists and, in fact, the head of the organization himself.

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

Each position contains the following qualification characteristics , How:

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

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

Algorithm for assigning a new rank

The procedure for increasing rank in organizations next:

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

How to calculate

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

Regional coefficients should also be taken into account, which vary depending on the position of the enterprise on geographical map. So, in European Russia this regional indicator is 1, in the Urals - from 1.15 to 1.4, in the Far East - 1.4-1.6, in the North - 1.6-1.8, and in Far North – 1,8-2.

Advantages and disadvantages

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

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

Use in organizations in 2018

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

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

Current coefficients for employee categories for 2018:

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

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

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

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

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

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

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

The tariff schedule is being developed in the following way:

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

The company's earnings are justified by indicating staffing table allowances and salary levels.

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

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

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

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.

The tariff rate as a unit of payroll calculation 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 labor in organizations financed from the state budget, where accruals 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. Now the similarities between them are greater than several decades ago, because in labor law significant changes are taking place. 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.