Tariffs of remuneration in construction. Formation of the basic part of remuneration: tariff schedule or grades

Any enterprise, regardless of the form of management, pays for the work of its employees in different ways, as indicated in the staffing table, but the ratio of the volume of employee salaries at the enterprise is fixed in the tariff schedule.

This is one of the methods of calculating wages at the enterprise, which is formed on the basis of local or legislative acts, it is it that determines the coefficient for multiplying the minimum wage, depending on the qualifications of the specialist and other related ones.

When forming the tariff grid, it is taken into account:

• Workload intensity;
• Harm and danger of production;
• Duration of working time and seniority in one position;
• Production sector, since for each type of production its own coefficients are used;
• Employee qualifications;
• Features of climatic conditions.

Important: as a basis, the tariff schedule always uses the cost of an employee’s work hours.

The amount of work performed by him per shift can be taken into account, while at the same time it is subsequently still divided into the number of hours in a shift or working day. This leads to the calculation of the hourly rate of the employee in any production.

The differences between the tariff system are discussed in this video:

Important: bets and higher salaries may not depend on categories. The tariff grid is formed according to the digits, usually 6 digits are used in its formation, this system is mainly used for budgetary institutions.

If the enterprise is engaged in production and complex enough, a greater number of categories up to 23 are used, but the same coefficients as in the public sector are used.

The salary of each employee depends on the coefficients used.

Application of the tariff grid in organizations

Compensation at work is formed in accordance with the legislation of Art. 143 - 145 of the Labor Code of the Russian Federation and when using tariff-qualification guides.

Labor Code of the Russian Federation Article 143. Tariff systems of remuneration

Tariff wage systems - wage systems based on the wage differentiation tariff system for workers of various categories.
  The tariff system for the differentiation of wages of workers of various categories includes: tariff rates, salaries (official salaries), the tariff grid and tariff coefficients.
Tariff grid - a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and qualification requirements of employees using tariff coefficients.
  Tariff category - a value reflecting the complexity of labor and the level of qualification of the employee.
  Qualification category - a value that reflects the level of professional training of the employee.
  Tariffing of works - assigning types of labor to tariff categories or qualification categories depending on the complexity of labor.
  The complexity of the work performed is determined on the basis of their rating.
  Tariffing of works and assignment of tariff categories to employees are carried out taking into account the unified tariff qualification reference book of jobs and occupations of workers, the unified qualification reference book for the positions of managers, specialists and employees, or taking into account professional standards. The indicated directories and the procedure for their application are approved in the manner established by the Government of the Russian Federation.
  Tariff systems for remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Tariff systems for remuneration are established taking into account the unified tariff and qualification reference book of jobs and professions of workers, the unified qualification reference book of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for remuneration.

These directories are a list of activities and various professions that are available at enterprises and institutions. They fully contain the characteristics and qualifications, as well as the complexity of all types of professions. In addition, they indicate the requirements for the skills and experience of employees, determine their degree of responsibility.

Important: the directory is intended to determine and assign a category to each employee.

Of course, the company management has the right to develop its tariff-qualification guide taking into account the characteristics of the organization.

Important: in this case, there should be no violation of the guarantees and rights of the employee, in particular, labor should not be paid below the minimum wage.

Classification according to new standards

Classification in the tariff schedule is based on several components:

• Industry;
• State and commercial organizations;
• Division within the enterprise.

For example, in the rating of payments for medical workers, their categories, the base salary and the minimum wage are involved.

In addition, tariffs are based on:

• The centralized act established by the authorities;
• Contractual basis - collective agreement.

In this case, a new system of remuneration is applied, but taking into account the old foundations.

Bit ratios and pay rates

The coefficients used may be different depending on the industry, but at the same time, fixed indicators are used for budget organizations in almost any field.

For example, for budget organizations in medicine, the following numbers apply:

Important: at the same time, if an employee works in rural areas, then 25% of the base salary is added to his salary.

If this is a deputy, then his salary is 10 - 20% lower than the head, taking into account qualifications, degrees, and honorary titles.

If the specialty is not indicated in the interdisciplinary tariff reference book, then the salary accrual will be made to such a specialist according to the unified tariff qualification reference book.

Payment calculation examples

If time-based payment is used, then there is a simple multiplication of the number of hours worked by the rate per hour.

The employee worked 150 hours in a month, his rate per hour is 134 rubles, it follows that he earned:

150 * 134 \u003d 20 100 rubles per month.

Since he completed the plan, according to the collective agreement, he is entitled to a bonus of 20% of earnings, that is:

• 20 100 * 0.2 \u003d 4 020 rubles premium. You will learn by what rules the monthly bonus is awarded to employees.
• 20 100 + 4 020 \u003d 24 120 rubles earnings.

In addition, he has the 5th category, and this involves the use of a coefficient of 1, 268, which indicates an employee earns 30 584, 16 rubles this month.

Important: if the employee has not completed the plan, the employer has the right to deprive him of the allowance.

Conclusion

The tariff grid is a big advantage if it is used according to innovations and first of all, the employee’s value, experience and complexity of the production process are evaluated, and the rank of leadership position is already at the next stage.

How to build an effective system of remuneration at the enterprise - see here:

1 . Tariff rate - it is expressed in cash the sizeemployee remuneration for the performance of labor dutiescertain qualifications per unit of time.

Tariff rates are set at enterprises depending .

From complexity, intensity; working conditions and its significance in the form fixedquantities. The salary of workers is determined by the tariff rate (for temporary workers - when determining the amount of payment for hours worked; for part-time workers - when determining piecework rates).

Tariff rate of the first category is the initial value of the formation of tariff wages and represents the level minimum paymentmost simple labor. It cannot be lower than the minimum wage established by law. Tariff rates of the second and subsequent digits calculated by multiplying the tariff rate of I category by the corresponding tariff coefficient

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

sentinels tariff rates - used in works for which norms of time;

daytime tariff rates - apply to work, the regulation of which is carried out according to production standards;

menstruation tariff rates or salaries - apply for temporary workers,serving the main production. Of particular importance in the organization of wages are hourly tariffs. rates, since in accordance with the Labor Code of the Russian Federation, some surcharges to the basic salary are determined on their basis (surcharge for overtime work, for night work andother).

3. Factors affecting the size of tariff rates : \ financial conditionenterprises;

The effectiveness of collective bargaining payat the federal, regional, sectoral, local levels;

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

labor intensity.Many enterprises practice the establishment of differentiation in wages depending on the form of remuneration (tariff rates of work-related workers are higher than rates of temporary workers).

Question 49. Tariff nets

The concept of tariff scale

Tariff settings

Types and principles of construction of tariff networks

1 . Tariff grid - this is set of tariff categories of work(professions, positions),defined depending on the complexity of the work and qualification characteristics of employees using tariff factors. Tariff nets are an integral part of the organization of wages in the 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 unit.

Tariff Discharges characterize this or that level difficultlabor styleor employee qualifications. The first category is assigned to workers having the lowest level of qualificationperforming the simplest jobs. The last category is charged to employees top level qualifications,performing the most complex work.

2. Parametertariff networks are :

number of tariff categories;

tariff coefficients;

the range of the tariff grid, 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 grid digits;

relative increase in tariff coefficients - reflects onhow many percent increases the salary of the employee in the transition from category to category.

3. In the current practice of charging for the majority of works and professions of workers applied six bit range (light industry, food industry, building materials industry, etc.). Workers engaged in the extraction of oil and gas, in the rolling and pipe production of ferrous metallurgy, in the repair of equipment of power plants and networks, are charged according to of seven digits. The smallest proportion of workers is employed in production, which is characterized by the highest complexity of labor, corresponding to eighth category (fitting, assembly, welding, production of folk art crafts, blast furnace and steelmaking, etc.).

An example of a six-digit grid is presented in tab. 5.

Table 5

Six-digit tariff scale

Depending on the nature of the change in tariff coefficients comrade from discharge to discharge distinguish several types of tariff grids.

tariff nets with uniform increasetariff factors;

tariff nets with increasing progressiontariff factors;

tariff nets with diminishing progressiontariff factors;

Tariff nets with mixed charactertheir changes (combination of uniformity with progression or regressionetc.).

The construction of tariff networks at enterprises should based on the following principles :

tariff nets with increased range and increasingprogressiontariff coefficients, as a rule, increase the interest of workers in continuing education, performing complex and responsible work - they are set for higher ranks;

the nature of the grid is due to vocational balance sheetpersonnel of the enterprise. For example, with a steady shortage of highly skilled workers, their material incentives are provided by strengthening the progression of tariff coefficients of the higher ranks of the tariff grid. The shortage of low-skilled workers and their high turnover can to some extent be restrained by

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

The choice of parameters of the tariff grid is largely determined financial opportunitiesenterprises. So, the growing progression of tariff coefficients in the tariff grid is more economical than their uniform change.

The tariff grid is a scale that determines the ratio of tariff coefficients, the number of categories, categories of workers, as well as inter-category coefficients.

Currently, two variants of tariff networks are widespread: the Unified tariff network (EST), which has 18 digits and the 6-digit tariff network used in agricultural enterprises.

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

The tariff grid is a table with hourly or daily tariff rates, starting from the first (lowest) level. In each grid tariff rates are provided for the payment of the work of pieceworkers and temporary workers.

The ratio of tariff rates of different categories is determined using the tariff grid: the coefficient in the tariff grid 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 grid is the ratio of the tariff rates of the extreme categories.

In the conditions of entrepreneurship, it is easier to differentiate, as there is a more flexible opportunity to manipulate the wage fund (of course, within the framework of the relevant legislation). In a more difficult situation is the budget sphere (just the salary system cannot adequately respond to price increases and fluctuations in the labor market), and this required the organization of a new wage system.

In order to strengthen the incentive role of wages and differentiation in the levels of remuneration for workers of education, health, culture, social protection and other budgetary institutions, the Government of the Russian Federation adopted a resolution “On differentiation in levels of remuneration for employees of the budgetary sphere based on the Unified Tariff Schedule” dated 14. 10 1992 No. 785, which entered into force on December 1, 1992.

The single tariff grid has 18 categories, of which grades 1 to 8 are assigned to workers, and grades 2 to 18 are assigned to employees.

Each category corresponds to a tariff coefficient. 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 greater the coefficient, and therefore the salary.

The rate of the first category tariff rate, which is the base one, is periodically reviewed, monitoring the growth of consumer prices and the change in accordance with this minimum wage, and this sets in motion the entire tariff grid.

Rates and salaries are set based on the results of certification and tariffing of each employee, since he must be assigned a certain category on the tariff scale.

For leading professions in industries, salaries are set in the range from minimum to maximum.

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

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

Variety (complexity) of work;

Management of subordinates;

Degree of independence;

Level of responsibility.

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

For example, an accountant position is available in all institutions regardless of industry, but the level of training, education and qualifications of employees is different, and often very significant.

This means that a novice accountant will probably be assigned a lower rank than an experienced one. In addition, different positions, and therefore a different amount of work and responsibility, must be paid differently. It is not by chance that the position “accountant-auditor” is singled out in a separate line of tariffication (this is highly qualified and highly responsible).

Highly skilled workers employed in important and important jobs can also be set rates and salaries based on 9-10 categories of the UTS according to special industry lists approved by the ministries and departments of the Russian Federation, and on 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 for workers there are categories up to the eighth inclusive.

The salaries of deputy managers are usually set at 10-20%, and assistant managers 30-40% lower than the salary of the leader.

It should be noted that in budgetary organizations the surcharge of the difference in salaries, formed as a result of the assignment of higher salaries to workers, is made by saving the wage fund.

In order for the categories to be assigned not arbitrarily, but according to certain criteria, tariff-qualification requirements have been developed and the qualification directory of positions of managers, specialists and employees continues to operate.

The requirements of these documents are linked to the ranks of the Unified Tariff Grid. These are the main regulatory documents that are used for tariffication.

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

Requirements for specialists, of course, are higher - this is education from a general to a higher relevant profile and work experience, since for a certain position experience is necessary within the limits of the standards specified in the directory. Experience indirectly characterizes qualifications.

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

The joint resolution of the Ministry of Labor of the Russian Federation and the Ministry of Justice of the Russian Federation No. 27 of 23. 10. 1992 approves the main provisions on the procedure for certification of organizations and enterprises that are on budget financing.

Thus, the Unified Tariff Schedule makes it possible to unify in many respects the remuneration of workers, while at the same time retaining the flexibility to manage this remuneration - this is very important to stimulate labor, because every employee wants to be able to grow and get fair pay for their labor

Therefore, many enterprises and extrabudgetary sectors create their tariff schedule using some principles of the UTS and making additions based on the specifics of their production.

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

  1. Unified tariff scale for remuneration of public sector employees

The unified tariff grid (hereinafter referred to as the UTS) in various versions has been operating in Russia since 1992. And before, in Soviet times, the level of salary depended largely on similar principles. The tariff grid divides all public sector employees into 18 categories. Such a system was convenient during times of high inflation in the country, as it allowed to quickly index salaries to all state employees. But there are also negative aspects of the UTS - this is a very rigid structure, if there is already an increase, then at the same time for everyone, regardless of the situation in each individual industry. Consequently, each indexation required serious budgetary expenditures. But most importantly, ETS did not take into account the specifics of professions, equating the work of a school teacher with the work of a doctor at a district clinic or a circus artist. It is difficult to undertake an assessment of the complexity and usefulness of a particular profession, but an individual approach to the remuneration of budget workers should be adhered to. There is an opinion about the moral obsolescence of the UTS, about the need to rate public sector wages based on the objective realities of today.
  Formally, since 2005, the constituent entities of the Russian Federation have been invited to develop their own systems. However, it was not possible to get rid of the single grid at that time: in fact, most regions, without bothering with the development of differentiated payment schemes, continued to focus on the UTS and the salaries of state-financed regionalists. The unified tariff grid, operating in a uniform manner throughout the country, did not take into account the features associated with the functioning of a particular industry.
_________________________
Egorsheva N., Russian newspaper. October 4, 2007.
  According to Appendix N 1 to the Decree of the Government of the Russian Federation of October 14, 1992 N 785 (expired - Decree of the Government of the Russian Federation of February 27, 1995 N 189), the tariff rate (salary) of the first category is established by the Government of the Russian Federation. Rates (salaries) of employees of the remaining categories of the Unified Tariff Schedule are established by multiplying the tariff rate (salary) of the first category by the corresponding tariff coefficient.
  The professions of workers are charged in accordance with the Unified Tariff and Qualification Handbook of jobs and professions of workers from the 1st to the 8th category of the Unified Tariff Schedule. Highly skilled workers employed in important and important jobs and especially important and especially important jobs can be set tariff rates and salaries based on 9 to 12 categories of the Unified tariff grid according to the lists approved by the ministries and departments of the Russian Federation and the Ministry of Labor of the Russian Federation.
  The salaries of deputies are set at 10 - 20 percent below the salary of the respective leader.

Unified tariff schedule:

  for industry-wide employee positions
  (Appendix 2 to the Decree of the Government of the Russian Federation
  October 14, 1992 785):

  The wage categories of the single tariff scale
  in the main positions of employees in the public sector
  (Appendix 3 to the Decree of the Government of the Russian Federation
  October 14, 1992 785):

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on remuneration of employees of federal state institutions.

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

Tariff grid for digits for 2017-2018

For example, the rate of the 15th category is 6982.8 rubles. (2300 rub. H 3.036).

The tariff rates (salaries) of employees from the 2nd to the 18th category of the UTS for the remuneration of employees of federal state institutions are determined by multiplying the tariff rate (salary) of the 1st category by the corresponding inter-digit tariff coefficient.

The size of the tariff rate (salary) of the deputy head is set one or two categories below the tariff rate (salary) of the corresponding head.

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

In the period of preparation for the introduction of new wage systems in order to create motivation to improve the quality and productivity of labor, from September 1, 2007, all categories of employees of federal budgetary institutions and civilian personnel of military units were assigned incentive allowances in the amount of 15% to tariff rates (salaries) determined in accordance with the Decree of the Government of the Russian Federation of April 29, 2006 No. 256 (Order of the Ministry of Health and Social Development of Russia of October 19, 2007 No. 660 “On approval of the clarification on the increase in the remuneration of employees from September 1, 2007 s federal budget institutions, the new wage system "is not put into that).

download Choice of a tariff grid (this is a set of bits and its range). We determine the range of the discharge, what type of discharge will be, what tariff coefficients will be.
For workers, they most often use a 6 or 8-digit tariff grid.

At one time, they used the tariff grid (18-bit) for budget organizations, recommended for other industries. She has her own pros, her cons.

What is the difference between a 6 or 8-bit grid, 18-bit?
We are trying to enter into the 18-bit grid all types of work for the enterprise, for the organization, including work of a physical, mental nature, and a manager.
In this case, an attempt to fit everything into one grid is not entirely correct.
Most often, where tariff grids are used, the tariff grids of workers (6-8 grades) are taken as a basis, specialists and employees develop their own tariff grid, their classes of grades (they can be called classes, as you like; for example, a first-class engineer; this can the category is called; there is no difference, it is still an attempt to divide all the workers according to a certain attribute, first of all, the sign is the complexity of the work performed by the employee, and the complexity of the work lies in the definition of the tariff scale.
Industry-specific tariff schedule, taking into account the specifics of the industry. It is most often developed by an industry tariff agreement. In this case, almost all enterprises in the industry use this particular grid.
Regional tariff grid: if we take the cost of living as the 1st category rate, we must take the cost of living for the region.
Once the living wage changes, then the price level can also be different, then in this case it turns out that the regional grid is a reflection of the specifics of the region. Not the fact that it is used, it can be used.
Factory, company, tariff scale - that is reflected in the collective agreement of the enterprise, where it is primarily fixed. Why can an enterprise have its own tariff schedule? It may have its own specifics. Differentiation of work complexity can be different. Multinomenclature enterprise. Specificity should be reflected.
Then there arises the specifics of developing its own tariff schedule.
For some reason, enterprises like the grading system more.
Billing work. Before the tariff schedule is introduced, work is charged for at this enterprise. That is, all types of work carried out at this enterprise, we must paint, evaluate the complexity of the work, some work to take as a standard. For a single vector, and from it to charge for work.
To rate the work, you should use the analytical method for assessing the complexity of work, which is based on assessing the complexity of a specific set of factors using a point system, etc.
We align works, analyze, and rank from the least simple. At first, they rate the work, then only the workers and employees.
We are building a table. Some work is taken as a unit vector.

The justification of the principle of increasing tariff coefficients is absolutely and relatively:

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

Factory tariff schedule is developed primarily for workers, then - managers, specialists and employees.

The choice of forms of remuneration

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

Two forms of remuneration. The choice of the form itself depends on the conditions of production, the quality of labor standards, and the possibility of growth in production. In modern conditions, the use of only one form of remuneration is limited.
Usually both forms of remuneration are applied.
Grid:

Average tariff rate: 135 rubles.
Average category of workers: P (workers) \u003d SUMMA (number of workers in this category * number of category) / SUMMA (number)
Rank average work: P (work) \u003d SUMMA (labor input * discharge number) / SUMMA (total labor input)
Rank average work: P (work) \u003d Smaller and Bigger Between Whom the Tariff rate (m) + (Tariff rate (medium) - Rate rate (small)) / (Rate rate (large) - Rate rate (small))
Rank average work: P (work) \u003d Smaller and Larger Between Which the Tariff Rates (b) + (Tariff Rates (large) - Tariff Rates (medium)) / (Tariff Rates (large) - Tariff Rates (large) - Tariff Rates (small))
Rrabot \u003d 3 + (135-130) / (140-130)
Odds can also be used, since knowing the rates, we can use odds.
Tariff Rates Average \u003d SUMMA (Tariff rates * Number or Labor) / SUM (Number or Labor)

1. K (s) \u003d SUM (K * Number) / SUM (Number)
2. K (s) \u003d SUM (K * Labor) / SUM (Labor)
3. K (c) \u003d K (m) + (K (b) - K (m)) / (P (s) - P (m))
4. K (c) \u003d K (b) + (K (b) - K (m)) / (P (b) - P (s))

Tariff system of remuneration

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

1. tariff nets,
2. tariff rates
3. tariff qualification directories
4. salaries
5. tariff reference books for employees,

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

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

Daily and monthly rates are calculated:

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

Tariff and qualification guides are regulatory documents with which ...
Simple wage systems form the employee’s earnings depending on one indicator of accounting for labor results: working time (time-based wage systems) or the number of manufactured products (piece-rate wage systems).
A simple time-based system generates an employee’s earnings according to his tariff rate and actually worked time. Accordingly, tariff rates are also applied: hourly, daily and monthly. When applying hourly and daily tariff rates, the employee’s earnings are determined by the formula: З (п) \u003d С (т) * Т (ф).
What is it? For example, the number of hours that an employee owes: 180 hours, for example. Hourly tariff rate \u003d 20 rubles. in hour. The employee worked 150, so we are 150 * 20. Why are the salaries different?
This month: 20 business days, another month: 22 business days. Put the report: 20 t. The specialist worker worked 15 days in the first month, and 20 in the second.
Monthly employee tariff rate:

S (n) \u003d (C (m) * T (f)) / T (pn)

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

The annual fund of working hours for 2006 at a 40-hour working week (1980 hours).

The average monthly number of employee hours: 1980: 12 months. \u003d 165 hours

Hourly wage rate of an employee: 10 thousand rubles. : 165 hours \u003d 60.606 rubles.

Within a month, the employee actually worked 180 hours:
Compensation for the tariff amounted to:

60 606 rub. * 180 hours \u003d 10 909.08 rubles.

Time-bonus system:

Salary accrued for the actual hours worked (month, quarter), supplemented by a percentage premium (monthly or quarterly bonus)

(Tariff rate established for the employee; Time sheet for the use of working time; Regulation on Remuneration (On bonus))
Example 2: The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of the employee's salary, provided that the organization fulfills the monthly production plan. The salary of the employee is 10 thousand rubles. The employee worked in the billing month all the days on schedule.

Accrued to the employee:

RFP - 10 thousand rubles.

Bonus - 10,000 rubles. * 25% \u003d 2 500 rub.

The amount of wages per month: 10,000 + 2,500 \u003d 12,500 rubles.
In the billing months, the employee worked 15 working days out of 20.
Charge:

Salary - 10,000 rubles. : 20 days * 15 days \u003d 7500.

Premium 7500 * 25% \u003d 1 875 rub.

The amount of wages for a month: 7500 + 1875 \u003d 9375.

The employee was hired twice during the weekend. Overtime work with time wage, their payment is prescribed in the collective agreement, although the TC says that you need to pay at an increased rate. Most often used: the first two hours at 1.5 rates; subsequent hours: in double size. The employee is charged:

ZP: 10000: 20 days * 15 days \u003d 7500

Weekend pay: 10,000: 20 days * 2 days * 2 \u003d 2000

Bonus: (7500 + 2000) * 25% \u003d 2375 rub.

Total amount: 7500 + 2000 + 2375 \u003d 11875.
A simple piece-rate wage is structured in such a way that the worker’s wage depends on the piece-rate, which is the amount of payment per unit of manufactured products (work performed), and on the quantity of products produced (work performed).
The amount of earnings is determined by the formula: Z (sd) \u003d R * q.
The piecework form of the RF is characterized by a variety of methods for calculating piecework rates and methods of establishing ...
In practice, the following piecework pay systems can be applied:

1. Individual:
   1. Simple piecework
   2. Piecewise progressive
   3. Piecework regressive
   4. Piece-premium
   5. Indirect piecework
2. Collective (team)
   1. Chord
   2. Using the coefficient of labor participation.

The individual direct piecework wage system is characterized by the fact that the worker’s earnings are determined by the results of his personal labor.

Unified tariff scale

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

R \u003d Average Tariff Rate / Rate of Production or R \u003d Average Tariff Rate * Rate of Time
Change in the rate size (DeltaR) in %% when changing the production rate (y):

Delta R \u003d (100 * y) / (100 + y) OR Delta R (1) \u003d (100 * y (1)) / (100 - y (1))

The direct individual piecework system is very simple and understandable for the worker and excludes - with a high standard of quality - equalization in payment.
Any pay system should be clear.
It is advisable where, under the conditions of production, it is possible and justifiable ...
The organization of individual piece-rate wages in the conditions of multi-machine service: if a work-maker works according to the norms of time on several machines, but within the limits of the service norms established for him, then the piece-rates are determined by the formula:

R \u003d (Average Tariff Rates / Number of Machine Tools) * N (bp)

If the work-maker works according to the production standards on machines with different productivity or a different nature of work within the established service standards, then piece rates are determined for each machine individually:

R (i) \u003d C (mp) / (n * H (exp; i))

R (k) \u003d SUMMAot1doN (C (t; i) * (1 / (Team production rate))

R (indirect) \u003d C (t. Ext.) / Norm Production (main)

If an employee performs different types of work:

Progressive \u003d R (n (1) Ky (1) + ... + n (L) Ky (L))

Progressive \u003d R * (n (1) / K (1) + ... + n (L) / K (L))
Progressive and regressive scales can be used: if we use piece-bonus with a progressive bonus scale. What is meant? Either in the collective agreement, or in the provision on bonuses: if the company has fulfilled the monthly plan, then the employees are charged a 25% bonus on salaries. If the brigade has exceeded ... If the brigade has fulfilled the plan, then it receives 25% for the implementation of the plan, for each percentage of the plan overfulfillment - 5% of the salary. If the% overfulfillment passes over 10% ¸ then an additional 3%.
qplan + plan overfulfillment by 15% (15% q)
RFP \u003d RFPay + 25% of RFP + 5% * RFP_for_10% + 3% for 5%.
Collective forms of remuneration:

The chord form of remuneration suggests that payment is made for the entire amount of work at predetermined rates, taking into account the maximum term of work. When applying the chord form of remuneration (with chord contracting), the entire volume of work is determined, the deadline for their completion and the amount of wages are established. A transaction fee is not provided.

To strengthen interest in completing the chord assignment, a bonus may be additionally established on time or even ahead of schedule.
Chord earnings calculated on the basis of the assessment of the chord assignment is distributed on the terms determined by the team:

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

Finished on slide 25.
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Unified Transport System (ETS)- Technologically and economically balanced set of modes of transport that perform extra-urban transportation. The ETS includes rail, sea, river, road, air and pipeline transport. Various types of city pass and industrial transport interact with ETS. The development of modes of transport as components of the UTS allows the fullest possible use of the technical and economic features of each of them and thereby provides the most effective solution to the country's transport problems. In 1990, rail transport accounted for the largest share in the total freight turnover and out-of-town passenger turnover in Russia and the country as a whole.
  J.-d. almost all types of products manufactured in the countries of the former USSR are transported by transport, but the bulk of its cargo turnover is bulk cargo: coal and coke, oil cargo, miner, builds, materials, ferrous metals, timber cargo, ores. In the turnover of maritime transport prevails. trade. River transport is carried preim. bulk cargoes, primarily a miner, builds, materials, timber (on ships and in rafts), oil and oil products, coal. Road transport is carried out mainly in local traffic, as well as the transport of goods and passengers to the main lines of communication and the transport of goods to places of consumption. In the transportation of air transport 80% falls on the pass, transportation. Crude oil is pumped through pipelines, and light petroleum products are pumped through oil products. The specified features of the modes of transport determine cf. the range of transportation on them and their share in the UTS.
The total cargo turnover of the UTS of Russia and the USSR in 1990 amounted to 5.9 to 8.3 trillion, respectively. t-km net, non-urban passenger traffic - 9.7 and 1.19 trillion. pass.-km. The length of the communication lines available to the transport system in Russia and the USSR is shown in Table. one.
  Tab. 1. - The structure of the transport network in 1990

The unity of the transport system requires the coordinated development of all types of transport, coordination of their operational activities, mutual coordination of some parameters of the rolling stock, coordination of tariffs and organizational measures. To con. 1991, this unity was based on the common ownership of the means of production and was ensured by the corresponding planning tasks and centralized leadership. In market relations, it is provided by transp. legislation providing for the creation of a single market for transp. services, and economic leverage.
  A feature of the transport system of Russia is a large ud.

Tariff grid and discharges to it

the weight of rail transport in it, which provides most of the most important inter-district connections, connecting disparate sea and river basins, receiving goods from road and pipeline transport, reserving other types of transport, if necessary. Direct train communication is carried out practically between all regions of Russia, with the exception of the regions of the Asian north and northeast. In most inter-district directions there are double-track lines.
  Another significant feature of the UTS of Russia is the high degree of concentration of traffic on highly equipped highways with a relatively small density of communication lines compared to other developed countries. The average freight capacity of the public railway in 1990 amounted to 28.4 million tons-km / km; over a significant part of the railway network, the average freight capacity was more than 50 million t-km / km. On a number of lines, the density of the movement of goods in one direction exceeded 100 million tons net per year with large sizes of pass and movement. The average loading capacity of the main oil pipelines and the loading of the largest of them are comparable with the given indicators of the railway. Multi-line systems of the main gas pipelines pump up to 200 billion m3 of gas per year.
A significant concentration of traffic allows the use of sophisticated and high-performance vehicles and to achieve great transportation efficiency. Increasing the transportation capabilities of the transport system, increasing speeds and reducing the cost of communications between different regions and points are factors contributing to the growth of business activity, increased production efficiency, and improved living conditions of the population. In this regard, the systematic development and improvement of the UTS is necessary, which must be balanced with the economic and social tasks to be solved, and satisfy environmental, resource-saving and other requirements.
  Much attention is paid to these issues in all industrialized countries with market economies. The transport policy of these countries is based, as a rule, on a rational distinction between the functions of state transport management (through the relevant legislation, taxes, subsidies, benefits and other economic levers) and the functions of directly carrying out transport operations carried out completely independently in their economic activities by transport companies and enterprises .

Schedule "Automated information and analytical system" obverse:

1 … 6 7 8 9 10 11 12 13 … 22

Salary is calculated per unit of time (hour, day, month). The calculation uses a special indicator - the tariff rate, which depends on the level of professionalism of the employee and industry.

Definition

The tariff rate is a cash payment to an employee for completing tasks of a certain complexity on time. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive, provided all duties are fulfilled. The company may develop wage rates, wage rates and staffing, based on which the employee’s salary is determined. The rules by which the calculation is carried out are presented in the labor legislation.

How to calculate your salary?

First of all, you need to familiarize yourself with the tariff and qualification guide for a particular industry in order to find out the size of the tariff rate, the number of categories provided, and the presence of additional payments. The formula for the calculation is as follows:

• Rate \u003d 1st rate rate x Increasing odds.

In the calculations, monthly rates are used only if the actual payment matches the norms, daily - if the number of days of the actual appearance for work during the week differs from 5. The hourly tariff rate of the employee must be used when calculating the payment:

• in dangerous, difficult and harmful conditions;
• for excess production;
• on night shifts;
• on weekends.

It is calculated by dividing the salary by the number of hours worked in a month (or the average monthly number of working hours per year). The exact calculation algorithm is prescribed in the Collective Agreement.

Payment schemes

The payment system is the ratio of the measure of labor and remuneration for it. This also includes the conditions and procedure for calculating incentive payments, bonuses. The approved system is fixed in the Collective Agreement.

Time system

Under a time-based system, normative tasks are developed, and the amount of time required to complete them is established. To calculate earnings, the amount of time worked should be multiplied by the rate. It can be hourly or monthly.

Example 1

The hourly wage rate of a worker is 75 rubles. For a month he worked 160 hours at a rate of 168 hours. The salary of an employee is: 75 x 160 \u003d 12 thousand rubles.

Information for calculations is taken from the “Time Sheet” and the employee’s personal card. Most often, the hourly rate is used in calculating the wages of industrial workers, and monthly salaries are set for specialists and managers.

Example 2

The accountant in the organization has a salary of 15 thousand rubles. For a month he worked 17 days out of the prescribed 20. His salary is: 15,000: 20 X 17 \u003d 12.75 thousand rubles.

Forms of payment are established:

• Simple time-based - provides for the payment for the amount of time spent on the assignment.
• Time-bonus system - provides for additional payments for product quality.

Piecework wage system

The amount of salary may depend on the number of manufactured products. In this case, the prices are determined by multiplying the rate on the category and the rate of production. Let us consider in more detail the form of remuneration.

Direct piecework

In this system, the salary is directly proportional to the number of manufactured products based on established prices. The calculation procedure will depend on the type of norm.

Example 3

The locksmith's tariff rate is 180 rubles / hour with a production rate of 3 pcs / hour. In a month, 480 parts were manufactured. Salary: 180: 3 x 480 \u003d 28.8 thousand rubles.

Example 4

The turnaround tariff rate is 100 rubles per hour with a standard time consumption of 1 hour / pc. 150 parts were manufactured in a month. Salary: (100: 1) x 150 \u003d 15 thousand rubles.

Similar calculation schemes can be applied not only to a specific employee, but to the team as a whole.

Example 5

The team, which includes three workers, completed the specified amount of work in 360 hours. Under the terms of the contract, she is supposed to pay 16 thousand rubles. The tariff rates of the brigade members and the actual time spent are presented in the table.

1. Calculation of tariff salaries (rubles):

Alexandrov: 60 x 100 \u003d 6000.
Ravens: 45 x 120 \u003d 5400.
Karpov: 45 x 140 \u003d 6300.

The tariff earnings of the entire brigade is 17.7 thousand rubles.

2. Find the distribution coefficient:

16: 17,6 = 0,91.

3. The actual salary of workers is shown in the following table.

Piece-and-premium system

This scheme provides for bonuses for production in excess of the established norm. Such surcharges are considered part of the actual earnings and are set in relation to salary.

Example 6

The worker complied with the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. The provision on bonuses provides for remuneration in excess of the norm in the amount of 10% of salary. The calculation will be as follows:

6000 x 0.1 \u003d 600 rubles. - premium.
6000 + 600 \u003d 6600 rub. - accrued salary.

The salary of employees servicing equipment is calculated at indirect piecework rates and depends on the quantity of manufactured products.

Chord system

In this case, the timing of the implementation of the complex of works is estimated. The size of the salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for the early completion of tasks. It is used to calculate the salaries of employees involved in the aftermath of accidents and other urgent tasks.

Example 7

The worker complied with the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. According to the "Regulation on Bonuses", remuneration in the amount of 150% of the salary is provided for excess production. Payment:

(6 x (1.1-1): 1) x 1.5 \u003d 0.9 thousand rubles. - premium.
6 + 0.9 \u003d 6.9 thousand rubles. - accrued salary.

Combined systems

The systems of remuneration considered depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered wage systems are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to the direct piecework system, and when performing work in excess of the norm, bonuses are paid. To calculate salaries for differentiated systems are used:

• Tariff reference professions.
• Qualification characteristics.
• The act of evaluating the workplace.
• Tariff rate.
• Tariff grid.
• Bonus payout ratios.

“Unified qualification reference book of posts and salaries”

The tariff rate of remuneration in state institutions depends on the results of certification of tariffs from the "Unified Directory of Posts" (CEN). It presents the characteristics of the posts and the requirements for the level of qualification. It is used to rate work and assign grades to workers.

The directory presents tariff rates per unit of time, depending on the category of worker.

The rate of the 1st category is the remuneration of the lowest qualification. Its size cannot be lower than the minimum wage, and the increasing coefficient is "1". The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by the district coefficients of surcharges and allowances, are grouped into the tariff grid.

Incentive payments

Surcharge - this is a monetary compensation for non-standard working hours, working conditions and labor intensity. The bonus is a payment that encourages the employee to improve their qualifications and skill levels. The legislation provides for the following types of incentive payments:

• for work on a day off;
• overtime and night work;
• multi-shift mode;
• combination of posts;
• an increase in the volume of work, etc.

To calculate each type of surcharges, an algorithm for determining deviations of actual working conditions from standard should be developed. That is, it is necessary to specify the night work schedule, the instructions of each employee, etc. in the employment contract. Then, by comparing the actual working conditions with the standard ones, calculate the size of the allowance and make payments.