Mole and tariff scale. The nuances of the application of the tariff grid for categories to calculate wages
Tariff grid it is often used to differentiate the salaries of employees whose work varies in complexity, and the employees themselves have different skills and experience. We will describe how the tariff schedule is formed and what effect it has on the size of the employee’s final salary, in our article.
How is the tariff grid for categories for 2017-2018 used in organizations?
In each organization at the local level, it is fixed which wage system is used in it. If this is a tariff system, the rules of its use in 2017-2018 are governed by the current norms of the Labor Code of the Russian Federation, then in a local regulatory act, for example, a regulation on remuneration or a collective agreement, all the components of this system and the principles for their application are prescribed. So, the employer must paint the tariff schedule, which will be used when calculating the salary of employees.
As part of the tariff grid, binding to tariff categories is fixed. So, all positions in the enterprise are divided into certain groups - categories. Typically, the 1st category is assigned to the least qualified positions, and with an increase in the level of complexity of work, the category also increases.
NOTE! Naturally, for more complex work requiring certain knowledge and skills, a higher wage is established. In order not to set separately the amounts for each group of posts, tariff coefficients are used. With their help, the salary assigned to the posts of the 1st category is automatically increased by the established coefficient for the 2nd, 3rd, etc. categories.
Thus, a tariff grid is formed, where each category is assigned its own coefficient. The tariff system is used at many enterprises, but the tariff nets for them can vary. In private companies, cadres independently develop tariff schedules taking into account the specifics of the activity, and the number of categories in such grids varies.
There is more unity in the budget system, since in this case wage issues are regulated at the state level, including the Unified Tariff Grid, which was approved earlier.
Unified tariff schedule for public sector employees
From the end of 1992 to December 1, 2008, the Unified Tariff Scheme was in effect in Russia, according to which the salaries of state employees were calculated. The main issues were resolved in the decree of the Government of the Russian Federation “On differentiation in levels of payment
labor of public sector employees on the basis of the Unified Tariff Scale ”dated October 14, 1992 No. 785. This act approved the UTS itself, and it was also recognized as mandatory for use in all budgetary institutions.
Initially, the Unified Tariff Schedule consisted of 18 categories, with coefficients from 1 to 10.7 present. To calculate the tariff rate, for example, for the 5th category, it was necessary to multiply the rate of the 1st category by the coefficient of the 5th category. The question was only what rate to apply for the 1st category. And he decided as follows: it was adopted by the Government of the Russian Federation.
Tariff categories were set depending on the complexity of the work. In order to unify the distribution of workers by tariff categories, 2 qualification directories were used:
- Unified Tariff and Qualification Handbook of Jobs and Workers (ETKS);
- Unified qualification directory of positions of managers, specialists and employees (CEN).
Both directories are approved by the Government of the Russian Federation. They are constantly updated, as the level of technology development increases, new work standards are introduced.
New wage systems in budget organizations
Since December 1, 2008, the Unified Tariff Schedule has been replaced with a slightly different way of tariffing salaries of public sector employees. This happened after the entry into force of the Decree of the Government of the Russian Federation “On the introduction of new wage systems for employees of federal budget, autonomous and state-owned institutions” dated 05.08.2008 No. 583.
The tariff coefficient shows that the remuneration of two workers performing work in the same specialty (profession) in the same enterprise can vary significantly. And the reason for this is in the different skill levels of workers and the complexity of the work they perform. Depending on qualifications and complexity, employees are assigned categories and tariff coefficients are set (hereinafter referred to as TC).
Here are some examples.
1st, the lowest, is assigned to such workers as a watch glass cleaner, bathman, stoker, nanny and others;
by the 8th “reach” the adjusters of various equipment (technological, printing, testing, etc.).
A list of all professions and categories is given in the All-Russian classifier of professions of workers, positions of employees. In addition, starting July 1, 2016, when determining qualifications, they turn to. They use the concept of "skill level" (from 1 to 8).
How to calculate the tariff discharge coefficient
In the Soviet Union, there was a single tariff grid in which the minimum rates (the lowest qualification level for a particular profession) and shopping mall were established. The higher the qualification of the worker, the complexity of the work, the more 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 Wage System, as well as industry agreements). Other enterprises can create grids and calculate TC independently. To do this, determine:
how many categories of one profession (specialty) you enter;
what is the gap between the lowest and highest levels of skill;
how TK 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:
(max. coefficient - min. coefficient) / (number of digits - 1)
It was decided to introduce 5 digits for turners: from the 2nd to the 6th. The gap in the TC - 2 (the lowest - coefficient 1, the highest - coefficient 2).
Solution: (2 - 1) / (5 - 1) \u003d 0.25.
Hence, the TC for the discharges will be:
Medium TC
Sometimes in organizations there is such a system of remuneration when the labor of workers of one workshop or brigade is paid for. In this case, you will need to calculate the average tariff coefficient, the formula is quite difficult, but try to figure it out without frightening mathematical symbols. The calculation should be built in this way:
Multiply the number of workers with a minimum rank by 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 simpler with an example.
Example of calculating the average tariff coefficient
To solve this, it will be necessary to establish how many workers work at what skill level.
Assume (to simplify the calculations) that the 2nd bit. 2 people work, 3 on the 3rd, 4 on the 4th, 5 on the 5th, 6th on the 6th (total in the brigade - 20 workers).
2 people (2nd rank) * 1 (shopping mall of the 2nd rank) \u003d 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) \u003d 1.63. We got the average TC brigade.
Unified tariff scale
More than 15 million people are employed in the public sector. At the same time, the bulk of the employees are engaged in education.
Despite the increase in wages, the level of wages in the public sector remains extremely low. The rate of the first category of the Unified Tariff Schedule in 2003 amounted to 23% of the living wage of the able-bodied population, and the average wage amounted to 2700 rubles and exceeded the living wage only 1.32 times. The ratio between the wages of public sector employees and industry also unfavorably develops, which from 70-80% in the pre-reform period fell to 48% in 2000-2001. In 2002, this ratio improved and amounted to 55-60% in 2003, which was due to the increase in tariff rates and salaries of public sector employees in December 2001 by an average of 1.89 times.
The main reason for this situation in the remuneration of employees of the public sector, primarily due to economic factors, lack of financial resources allocated for remuneration. At the same time, significant differences in the dynamics of remuneration in industries and the public sector indicate that approaches to the organization of remuneration in the public sector need to be improved.
Until 2008, the organization of remuneration for institutions funded from budgets of various levels was regulated on the basis of the Unified Tariff Schedule (ETS). The remuneration of employees of these organizations is regulated by the Federal Law "On streamlining the remuneration of employees of public sector organizations" and the Federal Law "On the tariff rate (salary) of the first category of the Unified Tariff Scheme for remuneration of employees of public sector organizations" and was carried out in accordance with the Unified Tariff Scheme ( ETC). A unified tariff scale for remuneration of employees of the public sector was introduced in 1992 to reduce the complexity of recalculation of wages in the face of inflation (Table 1).
Table 1 - Unified tariff schedule
|
Salary categories |
Tariff coefficients of the Unified Tariff Schedule established by the Government of the Russian Federation |
|||
The unified tariff scale for remuneration of employees of public sector organizations (ETS) was introduced by Decree of the President of the Russian Federation of August 19, 1992 No. 895. Thus, its duration is more than 12 years.
The uniform tariff grid is a convenient and understandable system of remuneration for public sector employees. It consists of 18 categories, on which, depending on the complexity of the work and the qualifications of the employee, the posts of workers in the public sector (from the janitor to the head of the organization) are “located”.
In the conditions of an unstable economy with high inflation, the Unified Tariff Scheme provided a mechanism for maintaining correlations in wage levels in various sectors, making coordinated decisions to increase wages in the entire budget sphere at the same time and to the same extent through the mechanism of indexing the tariff rate of the first category of the UTS and setting inter-bit coefficients.
In addition, the Unified Tariff Scheme was an element in the formation of intergovernmental relations; on its basis, the sizes of financial assistance from the federal budget to the constituent entities of the Russian Federation for the remuneration of employees of budgetary organizations were determined.
Over the period of its existence, the Unified Tariff Scheme has undergone more than one change. They mainly concerned the revision of the tariff rate of the 1st category, the relations between the first and last categories and the review of the classification of posts.
The ratio between the first and last digits was the most important issue in the application of the Unified tariff grid, and measures to change it were carried out repeatedly. Initially, the ratio between the 1st and 18th digits of the Unified Tariff Schedule was established as 1: 10.07, then during the existence of the UTS, it, due to a shortage of financial resources, was reduced to 1: 7.5 and 1: 8.3 However, under pressure from trade unions, it returned to its original meaning.
The minimum size of the tariff rate (salary) of employees of public sector organizations in the Russian Federation is included in the system of basic state guarantees for the remuneration of employees and is established by federal law. Decree of the Government of the Russian Federation approves tariff rates for all categories of the Unified tariff grid. Inter-bit coefficients should be agreed with representatives of all-Russian associations of employers and trade unions. The ratio between the extreme categories of the UTS in accordance with the current federal law cannot be lower than 1: 4.5. After the adoption of the federal law on the size of the tariff rate of the first category of the Unified Tariff Schedule, the constituent entities of the Russian Federation adopt their normative acts on the amount of wages of employees of public sector organizations.
Salaries of employees of all categories of the UTS are established by multiplying the salary of the first category by the corresponding tariff coefficient. Therefore, it was interesting to find out what kind of analytical relationship between the discharge and the tariff coefficient was used by the developers of the UTS. Graphoanalytical methods for studying the source data showed that they were taken in an arbitrary way and it is impossible to describe them using a simple model.
Indeed, how can one explain the fact that at first the difference between the tariff coefficients of the UTS scale adopted in 1992 increases (0.3; 0.39), then decreases (0.22) and after that it starts to increase again (0.25; 0.28; 0.32, etc. )?
The UTC scale, adopted in 1999, was also not without flaws, which become visible if you graphically depict the relationship between the first six digits and tariff coefficients. The graphs plotted according to the points corresponding to the ETS scales of 1992 and 1999 have inflection points, although they should only be concave up.
This obvious mistake made by the developers of the ETS scale in 1999 was corrected by the Government of the Russian Federation in 2000 by making a decision to increase the tariff rates (salaries) of the first to sixth categories of the Unified Tariff Scheme for the remuneration of employees of public sector organizations. Tariff rates (salaries) of the Unified Tariff Schedule for the remuneration of employees of public sector organizations have been increased since January 1, 2001: by 68 rubles. - tariff rate (salary) of the first category; 30.5 rubles. - the tariff rate of the second category; for 10 rubles. - tariff rate of the third category. From July 1, 2001: at 168 rubles. - tariff rate (salary) of the first category; 130.5 rubles - the tariff rate of the second category; by 96.9 rubles. - tariff rate of the third category; by 77.9 rubles. - tariff rate of the fourth category; 54.9 rubles - tariff rate of the fifth category; 27.9 rubles - the tariff rate of the sixth category.
After that, from December 1, 2001, the ETC scale was introduced, which was valid (with small roundings) until May 1, 2006. This scale is devoid of the drawbacks present in the 1992 and 1999 ETC scales, therefore, for its approximation, the calculation error does not exceed 3%, a square parabola was enough y \u003d 0.005774x2 + 0.0963519x + 0.8898039
The latest change in the UTC scale (Decree of the Government of the Russian Federation of April 29, 2006 No. 256), effective from May 1, 2006, from the mathematical point of view does not stand up to criticism. It is impossible to describe it as a smooth curve, because in the vicinity of the fourth and seventeenth categories its sharp change is manifested, which can only be explained by the unwillingness to reasonably increase the salary of public sector employees with ETC ranks from 4 to 17.
At the same time, the whole logic of a real salary increase was violated. The real percentage of its increase among workers in these categories was randomly established without any justification and ranged from 14.9% to 15.85% (Table 2). The maximum salary increase of 37.5% affected only those working in the first and last categories. That is, the most socially unprotected in our country, along with unskilled personnel, are the heads of budget organizations who are assigned the eighteenth category of the UTS.
Table 2 - Change in the ETC scale
|
Tariff Coefficients |
|||||||||
|
Percentage increase |
|||||||||
|
Tariff Coefficients |
|||||||||
|
Percentage increase |
A more thought-out policy in this direction is pursued by the Moscow Government, which, by its Decree of April 18, 2006 No. 260-PP On Increasing the Tariff Rates (Salaries) of the Unified Tariff Schedule for Remuneration of Employees of Moscow State Institutions, introduced a first-rate rate of 2,200 rubles while retaining the UTC scale valid until May 1, 2006.
The value of the tariff rate of the first category of the Unified tariff grid in different periods was different relative to the minimum wage (table. 3). With the adoption of the Labor Code of the Russian Federation, it cannot be lower than the minimum wage in the Russian Federation.
Table 3 - the dependence of the tariff rate on the value of the minimum wage
Since the introduction of the UTS in 1992, there have been significant changes in economic development and the financial sector.
Significant territorial differences in the cost of living of the population necessitate different levels of wages in the regions of the country. ETS tariff rates and salaries established at the federal level for all territories are far from fully taking into account the differentiation of living costs by region of the Russian Federation.
Among the main disadvantages of the Unified tariff scale are:
· Low level of the tariff rate of the 1st category (for the period of the existence of the UTS - sometimes even lower than the minimum wage). This is due to the fact that to ensure an increase in the tariff rate of the first category even by 10 -20%, significant financial costs of budgets of all levels are necessary, since in the same amounts it is necessary to increase tariff rates (salaries) for all other categories;
· Insufficiency of 18 categories to reflect the differentiation of conditions and levels of remuneration in all sectors of the public sector;
· Insufficient consideration of industry characteristics in wages. Basically, industry features are reflected through a system of surcharges and allowances.
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
|
Tariff Discharges | ||||||
|
Tariff Coefficients |
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.
Billing of work and workers allows you to establish the complexity (rank) of work and the level of qualification of the employee. But the charging tools - ETKS and CEN - do not establish any quantitative correlations in wages of varying complexity. This function is performed by another element of the tariff system - the tariff grid.
Tariff grid– qualification (tariff) scale discharges and their corresponding tariff factors, which determines the ratio of wages (tariff rates), depending on its complexity. The tariff grid is a tool for differentiating wages depending on the complexity of labor and the qualifications of the employee.
Table 10.4
Tariff grid (conditional example)
Tariff coefficient – indicator of the relative (in relation to simple labor, labor of the 1st category) level of remuneration. It shows how many times the wages of this category are higher than the wages of the first category.
Tariff nets are characterized by:
The number of tariff categories;
Range - the ratio of the tariff coefficients of the extreme (lower and higher) tariff categories;
The nature of the increase in tariff coefficients.
Table 10.4 shows an example of a six-digit tariff grid with a 1: 2 range and progressive absolute and relative increase in tariff coefficients.
Absolute Increase (Av)shows how many points (or percentage points) the tariff coefficient of each subsequent category is higher than the previous one. It is defined as the difference between the tariff coefficient of any category (Kt n) and the tariff coefficient of the previous category (Kt n -1):
Av \u003d Kt n - Kt n -1.
So, for example, in the above tariff grid, the absolute increase in the tariff coefficient of the 5th category compared to the coefficient of the 4th category was 1.70-1.45 \u003d 0.25 or 25 percentage points.
Relative increase (s)shows how many percent the tariff coefficient of the subsequent discharge is higher than the previous one and is calculated by the formulas:
In our example, the relative increase in the tariff coefficient of the 5th category was 17.2% ( 
).
Table 10.5
Options for increasing tariff coefficients of the tariff grid
| Grid Options | Grid Options | Qualification categories | The nature of the increase in CT | |||||
| Ct | 1,0 | 1,10 | 1,25 | 1,45 | 1,70 | 2,0 | ||
| Av | - | Progressive | ||||||
| Ov,% | - | 13,6 | 16,0 | 17,2 | 17,6 | Progressive | ||
| Ct | 1,0 | 1,20 | 1,40 | 1,60 | 1,80 | 2,0 | ||
| Av | - | Uniform | ||||||
| Ov,% | - | 16,7 | 14,3 | 12,5 | 11,1 | Regressive | ||
| Ct | 1,0 | 1,30 | 1,55 | 1.75 | 1,90 | 2,0 | ||
| Av | - | Regressive | ||||||
| Ov,% | - | 19,2 | 12,9 | 8,6 | 5,3 | Regressive | ||
| Ct | 1,0 | 1,15 | 1,32 | 1,52 | 1,74 | 2,0 | ||
| Av | - | Progressive | ||||||
| Ov,% | - | Uniform | ||||||
| Ct | 1,0 | 1,10 | 1,30 | 1,60 | 1,84 | 2,0 | ||
| Av | - | Combined | ||||||
| Ov,% | - | 18,2 | 23,1 | 8,7 | Combined |
The magnitude of the absolute and relative increase in tariff coefficients from discharge to discharge may vary. Depending on the nature of this increase, tariff grids are distinguished with uniform, progressive (increasing) regressive (fading) and combined (in a certain part of the tariff grid increasing, and in the rest - fading) increase in tariff coefficients. Moreover, the characters of the absolute and relative increase in tariff coefficients of the same grid may not coincide (see table. 10.5).
The procedure for constructing in-house tariff networks includes several stages.
1. Making a decision about for which categories of personnel the tariff schedule will be used.
First of all, the question of whether a unified tariff grid (UTS) will be developed, on the basis of which wages for all categories of workers (workers, employees, specialists, managers) will be organized, or a differentiated system will be created: tariff grids for remuneration of labor workers and salary schemes for managers, specialists and employees. Although in recent years the scope of application of unified tariff networks has expanded significantly, the traditional model of organizing remuneration of labor based on a differentiated approach is more widely used.
The latter involves the development of tariff conditions for remuneration of managers, specialists and employees in the form of salary schemes. Official salary - This is the monthly wage of the employee, depending on the position and qualifications. Salary scheme represents a grouping of posts by level of salary, consisting of a list of posts and the size of monthly salaries for each of them. In order to more fully take into account the business qualities, experience and qualifications of employees, a “plug” of salaries is usually provided for each position, that is, minimum and maximum salary with a difference of 10-30%. For managers, official salaries are set differentially depending on the category (wage group) of the unit they are leading. For specialists, salaries within the position are differentiated by qualification categories.
2. Establishing the number of digits.
The number of digits of the tariff grid will depend on the option chosen to build the tariff system, the diversity of the range of works in terms of complexity, and the financial capabilities of the organization. If a tariff grid is being developed for the remuneration of workers, the number of categories in it is set in accordance with the All-Russian classifier of workers 'professions and the current ETKS of works and workers' professions and, as a rule, does not exceed 6-8. If a unified tariff schedule is being developed, then the number of categories in it can reach 18-24.
3. Determining the range of the grid.
The establishment of the range of the tariff grid is closely related to the number of categories in it and the financial capabilities of the organization. After all, the more categories in the same range of the tariff scale, the smaller the difference in the remuneration of workers of adjacent categories, the less their interest in advanced training and the performance of work of higher complexity. Experts do not recommend the use of tariff grids, in which the average value of the relative increase in tariff coefficients is less than 10%, since this is the lower limit of the sensation of an increase in material interest in the qualification promotion of an employee.
When determining the size of the range of the tariff grid (D) can be used preparation time method , which is based on a comparison of the time (in years) needed to train an employee of the highest and lowest qualifications:
where Vkv - the time of training a highly qualified employee (years);
Vnkv - time of training an unskilled worker (years);
During - general education (years);
Aux - time of special vocational training (years);
VPR - the time of practical work in the specialty (years).
The range of the grid can also be determined taking into account the prevailing level of the basic (without bonuses, surcharges and allowances) wages for the simplest and most complex work in the organization. So, if the average monthly basic wage for workers performing the simplest jobs is 4,000 rubles, and for those performing the most complex ones - 8,000 rubles, the range can tentatively be assumed to be 1: 2 (4000: 8000).
4. Determination of the average absolute and relative increase in tariff coefficients.
The sizes of the average absolute (SAb) and relative (SOb) increase of tariff coefficients directly depend on the size of the range (D) and the number of digits (n) of the designed tariff grid and are calculated by the formulas:
AND 
.
For a six-digit tariff grid with a range of 2 (the tariff coefficient of the first category is always 1) 
or 20 points, a.
5. The choice of the nature of the increase and the determination of the value of the tariff coefficient for each category.
A variety of factors can influence the choice of the option to build the tariff grid: the qualification structure of employees, the financial capabilities of the organization, its availability of personnel with the necessary qualifications, the need to stimulate the growth of qualifications of employees, etc. Thus, the shortage of highly skilled workers can serve as the basis for choosing the option of the tariff grid with a progressive increase in the coefficients; the desire to provide a certain guaranteed level of wages to lower-level employees with limited financial capabilities can lead to the choice of a tariff grid with a regressive increase in the coefficients.
Given various factors, it should nevertheless be borne in mind that grids with a progressive increase in tariff coefficients are the most effective. They more accurately reflect the degree of change in labor costs for the acquisition of a higher level of qualification, better stimulate advanced training and are more economical - with the same qualification structure of workers, such grids require less expenditure on the payroll than grids with a uniform or regressive increase in tariff coefficients. This is clearly visible on the graph (Fig. 10.3). With the same qualification structure
Fig. 10.3. The dependence of the size of the wage fund
on the nature of the increase in tariff coefficients of the tariff grid
employees in the case of using the tariff grid with a regressive increase in tariff coefficients, the wage fund (wage bill) can be represented by the area of \u200b\u200bthe "triangle", limited by a dashed line. In the case of using the tariff grid with a uniform increase in tariff coefficients - the area limited by a dotted line. When using a grid with a progressive increase in tariff coefficients, the FZP value will correspond to the area bounded by a solid line.
Tariff Rates
Determining the quantitative correlation in the remuneration of labor of varying complexity and workers of different qualifications, the tariff grid does not establish the absolute size of remuneration. This function is performed by tariff rates.
Tariff rate- this is expressed in monetary terms the absolute amount of the employee’s remuneration per unit of time, provided that he fulfills the established labor standard of a certain complexity. Depending on the system of regulation, accounting and labor planning adopted by the organization, different units of working time can be used - hour, day, month. According to these distinguish hourly, daily and monthlytariff rates.
Hourly tariff rates have the widest practical application, since they are often the basis for calculating various surcharges to wages. In this case, the daily rate is calculated by multiplying the hourly rate by the number of hours in a shift, and the monthly rate by the average annual number of working hours in a month. In cases where daily or monthly tariff rates are set as the base, the hourly tariff rate can be determined by dividing the daily by the number of working hours in a working day (shift) or monthly - by the average annual number of working hours in a month.
The minimum tariff rate (1st category rate) is established by the collective agreement of the organization or, in its absence, by the Regulation on Remuneration. Its value is determined taking into account the financial capabilities of the organization, the goals and objectives of its social policy, the conditions of sectoral, regional and territorial tariff agreements, prevailing labor costs on the labor market. In any case, the minimum wage rate should ensure that the employee receives the lowest level of employment in normal working conditions and works with normal intensity, provided that he fulfills labor standards and works out the full monthly time standard, the wage is not lower than the minimum wage established by the government (minimum wage) In Russian federation.
The minimum tariff rate of the 1st category in industries financed from budgets of various levels is established by the Government of the Russian Federation at a level not lower than the minimum wage guaranteed by the state.
The tariff rates of all subsequent digits are calculated values. The rate of any category (CT i) can be determined by multiplying the rate of the first category (CT 1) by the tariff coefficient of the corresponding category (CT i):
CT i \u003d CT 1 * CT i.
In addition to the fact that tariff rates establish the absolute amount of wages per unit of time, they can serve as a tool for differentiating wages, taking into account the circumstances stipulated by labor legislation and in accordance with established production practice. The main factors of such differentiation may be the conditions and intensity of labor, the form of payment, the importance of individual professions or types of work (Fig. 10.4).
Fig. 10.4. The main directions of internal production differentiation of tariff rates
The Labor Code of the Russian Federation (Articles 146 and 147) stipulates that the remuneration of workers engaged in heavy work, work with harmful, dangerous and other special working conditions is set at an increased amount compared to the tariff rates (salaries) established for work with normal working conditions. This increase in the amount of payment can be carried out with the help of surcharges and allowances, a system of increasing coefficients, the establishment of differentiated tariff rates of the first category for work with different working conditions. Similarly, with the help of tariff rates differentiated wages of varying intensity, importance and responsibility.
So many industrial enterprises set different tariff rates of the 1st category to pay for work under normal working conditions, heavy, harmful and especially difficult and especially harmful work, work carried out in a free or regulated rhythm, paid on a time or piecework basis, etc. As a result, a whole system of tariff rates of the first category (the so-called “tariff vertical”) is created, which contributes to a more complete differentiation of wages.
