approved rates. The tariff rate is... or all about the tariff rate. Significance of the tariff system

Differentiation of wage rates. When wages at a rate of 0.25 are possible. hourly rate

How is the salary different from the tariff rate?

The tariff rate is ... or all about the tariff rate

Tariff rates of workers by categories for 2017 and 2018

Hourly rate for 2017-2018 - how to calculate?

DEVELOPMENT OF THE TARIFF GRID BY COMMERCIAL STRUCTURES

How to calculate the discharge rate coefficient

Medium TC

(max. coefficient - min. coefficient) / (number of digits - 1)

An example of calculating the average tariff coefficient

07.05.2020

Rate: what happens when it increases

Wages can be formed in 2 main ways (Article 129 of the Labor Code of the Russian Federation), the choice of which depends on the specifics of the company's activities:

Salary. This concept includes a certain minimum wage set for the performance of labor duties.
Tariff rate. It includes a certain minimum amount of cash payment for the fulfillment of any labor standard.

In both cases, wages are set without taking into account incentive payments, bonuses, allowances, and compensations.

The main difference between these concepts is as follows.

The salary is used to set the minimum wage per month for a wide range of professionals whose volume of work can only be assessed in the future (lawyer, secretary, etc.).

The tariff rate, on the other hand, is the minimum level of payment in the production sector and is calculated depending on the unit of time (hour, day, week, etc.) or the unit of output manufactured by the worker.

Such a thing as base salary or base rate wages, denotes the minimum wages established for an employee in the state or municipal service.

IMPORTANT! In the regulation "On the peculiarities of the procedure for calculating the average wage", approved. Decree of the Government of the Russian Federation of December 24, 2007 No. 922, states that an increase in the size of the salary or tariff rate will lead to an increase in the average wage calculated for the purposes of paying benefits. Detailed rules recalculation of the average income of an employee due to an increase in the rate is given in paragraph 16 of this provision.

According to Art. 143 of the Labor Code of the Russian Federation, the tariff system of remuneration is based on the differentiation of the rates of workers, depending on the categories assigned to them.

And the differentiation system, in turn, consists of:

from tariff rates (a certain amount of money to be paid to an employee for a labor rate, depending on his qualifications and the complexity of the work performed);
tariff scale (a certain system consisting of tariff rates, containing the ratio of the complexity of the work performed by the employee and his salary level);
coefficients;
salaries.

The differentiation of labor remuneration is due to the influence of several factors:

demographic (gender, age, etc.);
professional (level of education, qualifications, work experience, etc.);
social status (employment for hire, self-employment, etc.);
socio-economic (type of activity, working hours);
socio-geographical (natural and climatic features of the location of the workplace, etc.);
socio-political (political situation, social stability).

There are no restrictions in the current legislation regarding the registration of employees at a rate of 0.25. These conditions must be spelled out in the employment agreement concluded during employment, which means that wages in this case will not be calculated for the full rate, but for its fourth part.

The minimum wage for a certain amount of work performed is the wage rate. This method of payment is used mainly in manufacturing enterprises.

The differentiation of labor should be fundamental principle when issues of remuneration at the enterprise and in the organization are resolved. Different quantitative and qualitative costs of employees, efficiency and results of their labor activity should certainly be taken into account when determining the level of remuneration for their work. Moreover, the level of wages of any employee is the most important motive of his successful work. This is completely obvious.

As a rule, anyone is interested in increasing it. And if the employee is sure that it will grow when he achieves certain results, he will do everything to achieve this result. And a good employer, taking into account the results achieved, will skillfully take advantage of such a stimulating lever and set a higher salary for an employee.

He has different options for this:

Increased salary.
Allowances.
Piecework payment, etc.

There are various schemes for calculating the employer with the employee for the work performed.

This is the name of that part of the earnings that remains unchanged and is paid to an employee who has fully worked for a month, without sheets of temporary disability (sick leave), vacation days, time off. In other words, it can be called a stable part of wages. And it will be accrued to an employee even with zero results of his activity.

The amount of the salary is prescribed in the employment contract, it remains unchanged until it is signed with the employee supplementary agreement, by which any changes can be made to the contract, including those relating to changes in salary.

For a long time, the salary system has been successfully applied in various fields.

Official salary evokes associations with the state, which is completely understandable. It is applied in public sector. The salary is assigned to teachers and doctors, civil servants and the military, etc. This form when calculating wages can be considered very convenient and predictable. The length of service and qualifications, living conditions and area, other factors are taken into account, due to which, even with a small salary, an increase in earnings can be observed at times.

In institutions and organizations, it is common to develop staffing, which reflect the range of salaries for employees of certain professions with different qualifications.

Partly, this scheme is applicable in the field of sales, when a certain fixed amount is set as part of the earnings, and depending on the results achieved, bonuses are paid to him, such as a percentage of the transaction or contract.

But the employee must understand that the salary prescribed in the contract is not the money that he will receive “in his hands”. After all, taxes are still withheld from this amount.

it minimum wage for a specific amount of work performed by an employee of a certain qualification. Based on it, the employer calculates the amount of earnings of his employee. The profession / position, category / category is taken into account, but various incentive, compensation and social payments are not taken into account.

This approach to remuneration of workers has long been successfully used in industrial enterprises, Agriculture, construction and other sectors of the real sector of the economy.

It is applicable only when the norm of the employee's working time completely coincides with the norm provided for by the production calendar. This means that the number of days and hours actually worked per month is not taken into account when calculating the monthly salary.

The monthly rate is used in the calculation of salaries when the month has been fully worked out.
Daily rates apply when day work takes place and the same number of hours are worked on each shift.
Hourly rates are used when the work schedule is shifted, they are necessarily used if payment is calculated for excess production and night shifts, days off and work in hazardous and harmful conditions.

Both of these concepts reflect the minimum of a certain amount of labor, and accruals cannot fall below it. But they have significant differences.

An official salary is a specific amount of remuneration, which is set for the performance of an employee. official duties per calendar month. And the tariff rate is the same fixed amount, only for completed labor standards a given difficulty in a given amount of time.
The salary is directly dependent on the qualifications of the employee, and the tariff rate depends on the category assigned to the employee.
The appointment of a salary is influenced by the position of the employee, his qualifications, which are determined based on education, work experience. When setting the tariff rate, they are guided by the complexity of labor, its intensity, conditions and significance.

Official salaries, as well as tariff rates, represent that constant amount of remuneration that an employee is set for a specific unit of time - a day, a month or an hour. These concepts are largely similar. But it is very important to understand how they differ. Because their differences are fundamental.

The rate isthe amount of payment on the basis of which the salary of employees is calculated. It can be said that this the amount of the minimum wage for employees of appropriate qualifications for a certain amount of work. Read more about the types of tariff rates, methods of their calculation and much more.

The amount of the minimum wage is determined taking into account the profession / position, category / category, but does not include incentive, social and compensation payments. At the same time, tariff rates are calculated monthly, daily or hourly.

Monthly rates are applied in cases in which the employee's working time norm always and in full coincides with the norm provided for by the production calendar (i.e., when calculating the employee's monthly salary, the actual number of days and hours worked per month is not taken into account). If a worker has worked out a month in full, then when calculating his salary, the established amount of the monthly rate is used.

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

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With shift schedules, hourly rates are often applied. They are used in the summarized accounting of working time, i.e., when paying salaries to employees whose number of hours worked according to the schedule differs from the norms established by the production calendar for a 5-day working week.

The size of the tariff rate is directly dependent on the complexity of the work performed and the qualifications of the employee. To calculate the same rate, you need to know the tariff rate of the first category and the multiplying factor corresponding to the tariff scale.

At the same time, it is the last 2 elements that have the main impact on the salary of an employee:

The tariff scale is a system that determines the ratio of complexity labor functions carried out by the employee, and the amount of payment for his work. That is, it establishes which tariff coefficient should be applied depending on the category or qualification category of the employee, when calculating payment for a particular type of labor activity. At the same time, the tariff category ( qualification category) allows you to judge the level of prof. training in accordance with the classifiers of professions of the Russian Federation and works.
The tariff coefficient is a value that shows the difference between the lowest tariff rate by category and the rest of the rates by category (i.e., determining how many times this or that tariff rate is higher than the rate of the 1st category).

The same can be said about the rates of managers, specialists and employees. It should also be noted that although the tariff rate is something that is determined by the enterprise independently based on its own financial capabilities, the minimum tariff rate in 2017-2018 cannot be lower than the established minimum wage.

Let's now figure out how to calculate the hourly wage rate for working citizens with a total account of working time. The calculation takes into account the norm of working hours established in the current year. For this reason, when answering this question, you must first look at the production calendar in order to find out the established norm of hours for the current calendar year and each of its months. The calculation of the hourly tariff rate can be done in 2 ways, but in any case, it is necessary to know the monthly tariff rate.

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

Method 2. This method is used when calculating the average hourly wage rate of an employee in reporting year. To obtain such a rate, you need to look at production calendar annual hourly rate and divide this figure by 12 (the number of months) - this will allow you to find out the average monthly rate of hours. Further, the average monthly tariff rate of the employee is divided by the result. For example: with an annual rate of 1950 hours and a monthly employee rate of 20,000 rubles. it turns out that the average hourly rate of an employee during this year was 123.08 rubles. (20,000 / (1950 / 12)).

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

According to Art. 143 Labor Code of the Russian Federation wage system includes:

tariff rates;
salaries (official salaries);
tariff scale;
tariff rates.

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

Tariff rate- the amount of remuneration of an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time (hour, day, month) is fixed, excluding compensation, incentive and social payments. The tariff rate of the first category determines minimum payment unskilled labor per unit of time.

Tariff scale- 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. The tariff scale is a scale of ratios in the remuneration of workers of various qualifications.

Tariff category reflects the complexity of the work and the level of qualification of the employee, and the qualification category characterizes the level of his professional training. Typically, the first category is assigned to the least qualified positions, and as the level of complexity of the work increases, so does the category.

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

NOTE

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

AT commercial organizations there are no mandatory tariff scales introduced at the legislative level. They can develop their own tariff scale. A private employer has the right to independently set the number of categories in the company's tariff scale, the size of tariffs and coefficients.

When developing pay scales, the following should be taken into account: no one should receive a salary below the current minimum wage (SMIC), and the maximum wage is not limited.

NOTE

From 01.07.2016 the minimum wage in Russian Federation set at the level 7500 rub. (art. 1 federal law dated 02.06.2016 No. 164-FZ “On Amendments to Article 1 of the Federal Law “On minimum size wages").

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

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

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

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

Absolute increase in tariff coefficients for each category can be found by the formula:

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

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

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

Similarly, the calculation is made for 4-6 digits.

Relative increase in tariff coefficients is determined as a percentage by the formula:

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

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

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

Similarly, the calculation is made for digits 4, 5 and 6.

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

We find tariff coefficients and their absolute increase.

Tariff coefficients for each category are calculated as follows.

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

X / 1 × 100 - 100 = 12

X / 1 × 100 = 12 + 100 = 112

X / 1 = 112 / 100 = 1.12

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

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

X / 1.12 × 100 - 100 = 12

X / 1.12 × 100 = 112

X / 1.12 = 1.12

X \u003d 1.12 × 1.12 \u003d 1,25 .

Similarly, we determine the tariff coefficients for categories 4-6.

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

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

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

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

We find the tariff coefficients and their relative change in values.

Tariff coefficients for each category are calculated as follows:

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

Similarly, we determine the tariff coefficients for 4, 5 and 6 categories.

E. V. Akimova, auditor

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

The tariff coefficient shows that the remuneration of two employees performing work in the same specialty (profession) at the same enterprise can vary significantly. And the reason for this is different levels qualifications of workers and the complexity of their work. Depending on the qualifications and complexity, employees are assigned categories and tariff coefficients are set (hereinafter in the article - TC).

Let's give some examples.

1st, the lowest, is assigned to such workers as a watch glass cleaner, a bath service worker, a stoker, a nanny, and others;

adjusters of various equipment (technological, printing, testing, etc.) “reach out” to the 8th.

A list of all professions and categories is given in All-Russian classifier professions of workers, positions of employees. In addition, starting from July 1, 2016, when determining qualifications, they refer to. They use the concept of "level of qualification" (from 1st to 8th).

The Soviet Union had a unified tariff scale, in which minimum rates were set (the lowest qualification category for a specific profession) and TC. The higher the qualification of the worker, the labor intensity of the work, the greater the TC, by which the minimum rate is multiplied.

Today, the state also regulates the Labor Code only in relation to state employees (the basic document is the so-called New system remuneration, as well as industry agreements). The rest of the enterprises can create grids and calculate the TC on their own. To do this, you need to define:

how many categories of one profession (specialty) you will enter;

what is the planned gap between the lowest and highest levels of qualification;

how the TC will increase - evenly (1; 1.2; 1.4; 1.6 ...) or progressively (1; 1.2; 1.5; 1.9 ...).

To calculate the coefficient with a uniform increase, we use the formula:

It was decided to introduce 5 digits for turners: from the 2nd to the 6th. The gap in the shopping mall is 2 (the lowest is coefficient 1, the highest is coefficient 2).

Solution: (2 - 1) / (5 - 1) = 0.25.

So, the TC for the discharges will be:

Sometimes organizations have such a system of remuneration when the work of workers in one workshop or team is paid according to. In this case, you will need to calculate the average tariff coefficient, the formula is quite difficult, but let's try to figure it out without frightening mathematical symbols. The calculation should be built in this way:

Multiply the number of employees with minimum discharge, for the minimum TC.

Repeat the operation for each subsequent skill level.

Add the resulting values.

Divide the amount by the number of employees.

Everything will look even easier with an example.

Table 1. An example of a scale for progressive absolute and relative growth of tariff coefficients

Tariff scale parameters

Tariff categories

Tariff scale parameters

Tariff coefficients

To solve it, it will be necessary to establish how many workers work at what skill level.

Let us assume (to simplify calculations) that according to the 2nd cut. 2 people work, on the 3rd - 3, on the 4th - 4, on the 5th - 5, on the 6th - 6 (in total in the brigade - 20 workers).

2 people (2nd category) * 1 (TC 2nd category) = 2

3 * 1,25 = 3,75; 4 * 1,5 = 6; 5 * 1,75 = 8,75; 5 * 2 = 12.

2 + 3,75 + 6 + 8,75 + 12 = 32,5.

32.5 / 20 (number of employees) = 1.63. We received the average TK of the brigade.