Minimum wage and tariff scale. The nuances of using the tariff scale by category for calculating wages
Tariff scale often used to differentiate the salaries of employees whose work varies in complexity, and the employees themselves have different skills and experience. How the tariff scale is formed and what effect it has on the size of the final salary of an employee, we will tell in our article.
How is the tariff scale by categories used in organizations for 2017-2018
In each organization, at the local level, it is fixed which system of remuneration is applied in it. If this is a tariff system, the rules for using which in 2017-2018 are regulated by the current norms of the Labor Code of the Russian Federation, then in a local regulatory act, for example, a regulation on wages or a collective agreement, all components of this system and the principles of their application are prescribed. So, the employer must paint the tariff scale, which will be used when calculating salaries for employees.
Within the framework of the tariff scale, the 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 the work, the category also increases.
NOTE! Naturally, for more complex work that requires certain knowledge and skills, higher wages are set. In order not to set separately the amounts for each group of positions, tariff coefficients are used. With their help, the salary assigned to posts of the 1st category is automatically increased by the established coefficient for the 2nd, 3rd, etc. categories.
Thus, a tariff scale is formed, where each category is assigned its own coefficient. The tariff system is used by many enterprises, but their tariff scales may vary. In private companies, personnel officers independently develop pay scales, taking into account the specifics of their activities, and the number of categories in such grids varies.
AT budget system more unity, since in this case the issues of remuneration are regulated at the state level, including the Unified tariff scale, approved earlier.
Unified tariff scale of state employees
From the end of 1992 to December 1, 2008, the Unified Tariff Scale was in force 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 the levels of payment
labor of employees of the public sector on the basis of the Unified tariff scale "of 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 Scale consisted of 18 categories, it included coefficients from 1 to 10.7. 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 accepted by the Government of the Russian Federation.
Tariff categories were established depending on the complexity of the work. In order to unify the distribution of employees by wage categories, 2 qualification reference books were used:
- Single tariff- qualification guide works and working professions (ETKS);
- Unified qualification directory of positions of managers, specialists and employees (EKS).
Both reference books are approved by the Government of the Russian Federation. They are constantly updated as the level of technological development increases, new standards of work are introduced.
New wage systems in budgetary organizations
On December 1, 2008, the Unified Tariff Scale was replaced by a slightly different way of charging the salaries of state employees. This happened after the Decree of the Government of the Russian Federation “On the introduction of new wage systems for employees of federal budgetary, autonomous and state institutions” dated 05.08.2008 No. 583 came into force.
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 the All-Russian Classifier of 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).
How to calculate the discharge rate coefficient
In the Soviet Union, there was a single tariff scale, in which minimum rates (of the lowest qualification category for a particular profession) and TC were established. 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:
(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 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:
Medium TC
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 workers with the 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 easier with an example.
An example of calculating the average tariff coefficient
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.
Unified tariff scale
More than 15 million people are employed in the public sector sectors. At the same time, the bulk of the workers are employed in education.
Despite the growth in wages, the level of wages in the public sector remains extremely low. The size of the rate of the first category of the Unified Tariff Scale in 2003 amounted to 23% of the subsistence minimum for the able-bodied population, and the average wage amounted to 2700 rubles and exceeded the subsistence minimum only 1.32 times. There is also an unfavorable relationship between salary workers in the public sector and industry, which decreased from 70-80% in the pre-reform period to 48% in 2000-2001. In 2002, this ratio improved and amounted to 55-60% in 2003, due to the increase in December 2001 of tariff rates and salaries of public sector employees by an average of 1.89 times.
The main reason for this situation in the wages of public sector employees is primarily due to economic factors, the lack of financial resources allocated for wages. At the same time, significant differences in the dynamics of wages in industries and the public sector indicate that approaches to the organization of wages in the public sector need to be improved.
Until 2008, the organization of remuneration for institutions financed from the budgets of various levels was regulated on the basis of the Unified Tariff Scale (UTS). The remuneration of employees of these organizations is regulated by the Federal Law "On streamlining the remuneration of employees of organizations in the public sector" and the Federal Law "On the tariff rate (salary) of the first category of the Unified tariff scale for remuneration of employees of organizations in the public sector" and was carried out in accordance with the Unified tariff scale ( ETS). The unified tariff scale for remuneration of employees in the public sector was introduced in 1992 to reduce the laboriousness of recalculating wages in the face of inflation (Table 1).
Table 1 - Unified tariff scale
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Pay grades |
Tariff coefficients of the Unified Tariff Scale established by the Government of the Russian Federation |
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The unified tariff scale for remuneration of employees of public sector organizations (UTS) was introduced by Decree of the President of the Russian Federation of August 19, 1992 No. 895. Thus, its duration is more than 12 years.
The unified tariff scale is a convenient and understandable wage system for public sector employees. It consists of 18 categories, in which, depending on the complexity of the work and the qualifications of the employee, the positions of employees of public sector sectors are “located” (from a janitor to the head of an organization).
In conditions unstable economy with high inflation, the Unified Tariff Scale provided a mechanism for maintaining ratios of wage levels in various sectors, making coordinated decisions to increase wages in the entire public sector simultaneously and equally through the mechanism of indexing the tariff rate of the 1st category of the UTS and establishing inter-category coefficients.
In addition, the Unified Tariff Scale was an element in the formation of interbudgetary relations, on its basis the amount of financial assistance from the federal budget to the constituent entities of the Russian Federation for the remuneration of employees was determined. budget organizations.
During the period of its existence, the Unified Tariff Schedule has undergone more than one change. They mainly concerned the revision of the tariff rate of the 1st category, the relationship between the first and last categories, and the revision of the attribution of posts to categories.
The ratio between the first and last digits was the most important issues in the application of the Unified Tariff Scale, and measures to change it were carried out repeatedly. Initially, the ratio between the 1st and 18th categories of the Unified Tariff Scale was set as 1:10.07, then during the existence of the UTS, due to a shortage of financial resources, it was reduced to 1:7.5 and 1:8.3 , however, under pressure from trade unions, it returned to its original value.
Value minimum size 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. The Decree of the Government of the Russian Federation approves tariff rates for all categories of the Unified Tariff Schedule. Inter-category coefficients must be agreed with representatives of all-Russian associations of employers and trade unions. The ratio between the extreme categories of the ETS, in accordance with the current federal law, cannot be lower than 1: 4.5. After acceptance federal law on the size of the tariff rate of the first category of the Unified Tariff Schedule, the constituent entities of the Russian Federation accept their regulations on the amount of wages of employees of public sector organizations.
The 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. Graph-analytical methods for studying the initial data showed that they were taken arbitrarily and it is impossible to describe them with some simple model.
Indeed, how can one explain the fact that at first the difference between the tariff coefficients of the ETS scale, adopted in 1992, increases (0.3; 0.39), then decreases (0.22) and then starts to increase again (0.25; 0.28; 0.32, etc. )?
The ETS scale, adopted in 1999, was also not without flaws, which become visible if we graphically depict the relationship between the first six digits and tariff coefficients. Graphs constructed from points corresponding to the values of the 1992 and 1999 ETC scales have inflection points, although they should have been only concave upwards.
This obvious mistake by the developers of the 1999 ETS scale 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 grades of the Unified Tariff Scale for remuneration of employees of public sector organizations. Tariff rates (salaries) of the Unified tariff scale for remuneration of employees of public sector organizations were increased from January 1, 2001: by 68 rubles. - tariff rate (salary) of the first category; for 30.5 rubles. - tariff rate of the second category; for 10 rubles. - tariff rate of the third category. From July 1, 2001: for 168 rubles. - tariff rate (salary) of the first category; for 130.5 rubles. - tariff rate of the second category; for 96.9 rubles. - tariff rate of the third category; for 77.9 rubles. - tariff rate of the fourth category; for 54.9 rubles. - the tariff rate of the fifth category; for 27.9 rubles. - tariff rate of the sixth category.
After that, from December 1, 2001, the ETS scale was introduced, which was valid (with slight rounding) until May 1, 2006. This scale is devoid of the shortcomings that are present in the ETS scales of 1992 and 1999, therefore, for its approximation with a calculation error not exceeding 3%, a square parabola was enough y = 0.005774x2 + 0.0963519x + 0.8898039
The latest change in the ETS scale (Decree of the Government of the Russian Federation of April 29, 2006 No. 256), effective from May 1, 2006, from a mathematical point of view, does not withstand any criticism. It cannot be described by a smooth curve, because in the vicinity of the fourth and seventeenth grades, its sharp change is manifested, which can only be explained by the unwillingness to reasonably increase the wages of public sector employees with ETC grades from 4 to 17.
At the same time, the whole logic of a real increase in wages was violated. The real percentage of its increase among workers in these categories was set randomly without any justification and ranged from 14.9% to 15.85% (Table 2). Maximum magnification salaries of 37.5% affected only those working in the first and last categories. That is, the most socially unprotected in our country, along with unqualified personnel, are the heads of budgetary organizations who are assigned the eighteenth category of the ETS.
Table 2 - Changing the ETS scale
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Tariff coefficients |
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Increase Percentage |
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Tariff coefficients |
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Increase Percentage |
A more thoughtful policy in this direction is being pursued by the Government of Moscow, which, by its Decree of April 18, 2006 No. 260-PP On the increase in tariff rates (salaries) of the Unified tariff scale for remuneration of employees of state institutions of the city of Moscow, introduced the first category rate in the amount of 2200 rubles, while retaining the UTS scale that was in effect until May 1, 2006.
The value of the tariff rate of the first category of the Unified tariff scale in different periods was different relative to the value of the minimum wage (Table 3). With the adoption of the Labor Code of the Russian Federation, it cannot be lower than the minimum wage in the Russian Federation.
Table 3 - Dependence of the tariff rate on the value of the minimum wage
Since the introduction of the ETS 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. The unified tariff rates and salaries of the UTS, established at the federal level for all territories, do not fully take into account the differentiation of the cost of living levels in the regions of the Russian Federation.
Among the main disadvantages of the Unified Tariff Scale are:
· low level 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 in order to ensure an increase in the tariff rate of the first category, even by 10-20%, significant financial costs are required for budgets of all levels, since it is necessary to increase tariff rates (salaries) for all other categories in the same amounts;
· the insufficiency of 18 categories to reflect the differentiation of conditions and levels of remuneration in all sectors of the public sector;
Insufficient consideration of industry specifics in remuneration. Basically, industry specifics are reflected through a system of additional payments and allowances.
1 . Tariff rate - it is expressed in monetary terms sizeremuneration of the employee for the performance of labor dutiesa certain qualification per unit of time.
Tariff rates are set at enterprises depending on .
From complexity, intensity; working conditions and its importance in the form fixed quantities. It is the tariff rate that determines the wages of workers (for time workers - when determining the amount of payment for hours worked; for piece workers - when determining piece rates).
Tariff rate of the first category is the initial value for the formation of tariff wages and represents the level minimum wage the simplest work. It cannot be lower than the minimum wage established by law. Tariff rates of the second and subsequent categories are calculated by multiplying the tariff rate of the 1st category by the corresponding tariff coefficient -
2. There are three types of tariff rates depending on the unit tsy time :
sentries tariff rates - are used for works for which time norms;
daytime tariff rates - are applied to works, the rationing of which is carried out according to production standards;
period tariff rates or salaries - apply for temporary workers serving the main production. Of particular importance in the organization of wages are hourly rates. rates, since in accordance with the Labor Code of the Russian Federation, the establishment of certain additional payments to the basic salary is made on their basis (surcharge for overtime work for work at night and etc.).
3. Factors affecting the size of tariff rates : \ financial condition enterprises;
Efficiency of collective bargaining regulation wages at the federal, regional, branch, local levels;
working conditions, reflecting the influence of a combination of factors of the production 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 additional payments to wages;
labor intensity. Many enterprises practice the establishment of differentiation in wages depending on the form of remuneration (tariff rates for piecework workers are higher than those for part-time workers).
Question 49
The concept of the tariff scale
Parameters of tariff scales
Types and principles of constructing tariff scales
1 . Tariff scale - it totality tariff categories works(professions, positions), determined depending on the complexity of the work and the qualification characteristics of workers using tariff coefficients. Pay scales 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 to unit.
Tariff categories characterize one or the other. level difficultthe nature of labor or employee qualifications. The first category is assigned to workers with the lowest level of qualification performing the most simple work. Employees are charged with the last category the highest level of qualification, doing the most difficult jobs.
2. Parametertariff scales are :
the number of tariff categories;
tariff coefficients;
the range of the tariff scale, i.e. the ratio of the tariff coefficients of the first and last digits of the grid;
absolute increase in tariff coefficients - shows the difference between the tariff coefficients of adjacent grid categories;
the relative increase in tariff coefficients - reflects, on how many percent the employee's salary increases when moving from rank to rank.
3. In the current practice of tariffing for most jobs and professions of workers, six-digit range (light, food industry, building materials industry, etc.). Workers employed 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 based on from seven ranks. The smallest contingent of workers in terms of specific weight is employed in industries that are characterized by the highest complexity of labor, corresponding to eighth grade (fitting and assembly, welding, production of folk art crafts, blast-furnace and steel-smelting production, etc.).
An example of a six-bit grid is presented in tab. five.
Table 5
Six-digit tariff scale
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Tariff categories | ||||||
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Tariff coefficients |
Depending on the nature of the change in tariff coefficients from category to category there are several types of tariff grids.
tariff scales with uniform increase tariff coefficients;
tariff scales with increasing progression tariff coefficients;
tariff scales with decreasing progression tariff coefficients;
Tariff grids with mixed character their changes (combination of uniformity with progression or regression etc.).
The construction of tariff scales at enterprises should be carried out be guided by the following principles :
tariff scales with an increased range and with increasingprogression tariff coefficients, as a rule, increase the interest of workers in advanced training, performing complex and responsible work - they are set for the highest ranks;
the nature of the grid construction is due professional qualification balance enterprise personnel. For example, with a steady shortage of highly skilled workers, their material incentives are provided by an increase in the progression of tariff coefficients of the highest categories of the tariff scale. The shortage of low-skilled workers and their high turnover can be restrained to some extent by
by increasing the progression of the tariff coefficients of the initial digits of the grid;
The choice of tariff scale parameters is largely determined by financial possibilities enterprises. Thus, an increasing progression of tariff coefficients in the tariff scale is more economical than their uniform change.
Tariffication of works and employees allows you to set the complexity (category) of the work and the level of qualification of the employee. But the tariffication instruments - ETKS and EKS - do not establish any quantitative ratios in wages of varying complexity. This function is performed by another element of the tariff system - the tariff scale.
Tariff scale– qualification (tariff) scale discharges and their respective tariff coefficients, which determines the ratio of wages (values of tariff rates) depending on its complexity. The tariff scale is a tool for differentiating wages depending on the complexity of the work, the qualifications of the employee.
Table 10.4
Tariff scale (conditional example)
Tariff coefficient – an 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 1st category.
Tariff grids 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 scale with a 1:2 range and a 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 more 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 scale, the absolute increase in the tariff coefficient of the 5th category compared to the coefficient of the 4th category was 1.70-1.45=0.25 or 25 percentage points.
Relative increase (Rv) shows by what percentage the tariff coefficient of the next discharge is greater 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 the tariff coefficients of the tariff scale
| Grid Options | Grid options | Qualification ranks | The nature of the increase in Kt | |||||
| 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 category to category may vary. Depending on the nature of this increase, tariff scales are distinguished with uniform, progressive (increasing) regressive (decaying) and combined (in a certain part of the tariff scale increasing, and in the rest - fading) increase in tariff coefficients. At the same time, the nature of the absolute and relative increase in the tariff coefficients of the same grid may not coincide (see Table 10.5).
The procedure for constructing intra-production tariff scales includes several stages.
1. Deciding on which categories of personnel the pay scale will be used for.
First of all, the question of whether a single tariff scale (UTS) will be developed, on the basis of which the remuneration of all categories of workers (workers, employees, specialists, managers) will be organized, or a differentiated system will be created: tariff scales for wages workers and salary schemes for managers, specialists and employees. Although in last years the scope of application of unified tariff scales has significantly expanded, more wide use has a traditional model of organization of remuneration, based on a differentiated approach.
The latter involves the development of tariff conditions for the remuneration of managers, specialists and employees in the form of salary schemes. Official salary - this is the monthly wage of an employee, depending on the position held and qualifications. salary scheme is a grouping of positions by level of payment, consisting of a list of positions and monthly salaries for each of them. In order to better take into account the business qualities, experience and qualifications of employees, for each position, a “plug” of salaries is usually provided, i.e. minimum and maximum salary with a difference of 10-30%. For managers, official salaries are set differentially depending on the category (remuneration group) of the unit they manage. For specialists, salaries within the position are differentiated by qualification categories.
2. Establishing the number of discharges.
The number of categories of the tariff scale will depend on the chosen option for constructing the tariff system, the diversity of the range of work in terms of complexity, and the financial capabilities of the organization. If a tariff scale is being developed for the remuneration of workers, then the number of categories in it is set in accordance with All-Russian classifier occupations of workers and current ETKS of jobs and occupations of workers and, as a rule, does not exceed 6-8. If a single tariff scale is developed, then the number of categories in it can reach 18-24.
3. Determination of the grid range.
Establishing the value of the range of the tariff scale 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 wages for workers of adjacent categories, the less their interest in improving their skills and performing work of higher complexity. Experts do not recommend using tariff scales in which average value the relative increase in tariff coefficients is less than 10%, since this is the lower limit of the feeling of an increase in material interest in the qualification advancement of an employee.
When determining the range of the tariff scale (D), it can be used preparation time method , which is based on a comparison of the time (in years) required to train an employee of the highest and lowest qualifications:
where Vkv is the training time for a highly qualified employee (years);
Vnkv - the time of preparation of an employee of unskilled labor (years);
During - during general education (years);
Tsp - time of special professional training (years);
Vpr - time practical work by specialty (years).
The range of the grid can also be determined taking into account the current level of basic (without bonuses, additional payments and allowances) wages for the simplest and most complex jobs in the organization. So, if the average monthly basic wage for workers performing the simplest work is 4,000 rubles, and for those performing the most complex - 8,000 rubles, the range can be approximately taken equal to 1:2 (4000:8000).
4. Determination of the average absolute and relative increase in tariff coefficients.
The size of the average absolute (CAv) and relative (COv) increase in tariff coefficients directly depends on the size of the range (D) and the number of digits (n) of the designed tariff scale and are calculated by the formulas:
And 
.
For a six-digit tariff scale with a range of 2 (the tariff coefficient of the first digit is always equal to 1) 
or 20 points, and .
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 for constructing a tariff scale: the qualification structure of employees, the financial capabilities of the organization, its availability of personnel with the required qualifications, the need to stimulate the growth of employee qualifications, etc. Thus, the shortage of highly qualified workers can serve as the basis for choosing a variant of the tariff scale with a progressive increase in coefficients; the desire to provide a certain guaranteed level of wages to workers of the lower ranks with limited financial opportunities can lead to the choice of a wage scale with a regressive increase in coefficients.
Given the variety of factors, it should, however, be borne in mind that the most effective are grids with a progressive increase in tariff coefficients. They more accurately reflect the degree of change in labor costs for the acquisition of more high level qualifications, better stimulate advanced training and are more economical - with the same skill structure of workers, such grids require less payroll spending than grids with a uniform or regressive increase in tariff coefficients. This is clearly seen on the graph (Fig. 10.3). With the same qualification structure
Rice. 10.3. The dependence of the size of the wage fund
on the nature of the increase in the tariff coefficients of the tariff scale
employees in the case of using a tariff scale with a regressive increase in tariff coefficients, the value of the wage fund (FZP) can be represented by the area of the “triangle” bounded by a dotted line. In the case of using a tariff scale with a uniform increase in tariff coefficients - the area bounded by a dotted line. When using a grid with a progressive increase in tariff coefficients, the size of the wage bill will correspond to the area bounded by a solid line.
Tariff rates
Determining the quantitative ratios in the remuneration of labor of varying complexity and workers of different qualifications, tariff scales do not establish absolute wages. This function is performed by tariff rates.
Tariff rate- this is the absolute amount of an employee's remuneration for a unit of time, expressed in monetary terms, provided that he fulfills the established labor norm of a certain complexity. Depending on the system of rationing, accounting and planning of work adopted in the organization, various units of working time can be used - an hour, a day, a month. In accordance with these distinguish hourly, daily and monthly tariff rates.
The widest practical use have hourly rates, as they are often the basis for calculating various wage supplements. The daily rate in this case is calculated by multiplying the hourly rate by the number of hours in the work shift, the monthly rate by the average annual number of working hours in the month. In cases where daily or monthly tariff rates are set as base rates, the hourly tariff rate can be determined by dividing the daily rate by the number of working hours in a working day (shift) or the monthly rate by the average annual number of working hours in a month.
The minimum wage rate (the rate of the 1st category) is established by the collective agreement of the organization or, in its absence, by the Regulations 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, the price of labor force that has developed in the labor market. In any case, the minimum wage rate should ensure that an employee of the lowest rank, employed in normal working conditions and working at normal intensity, provided that he fulfills the labor standards and works out the full monthly norm of time, wages not lower than the minimum wage established by the government (minimum wage) in the Russian Federation.
The minimum tariff rate of the 1st category in industries financed from the budgets of various levels is set 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 categories are calculated values. The rate of any category (ST i) can be determined by multiplying the rate of the first category (ST 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 an instrument for wage differentiation, both taking into account the circumstances provided for 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 forms of its payment, the importance of certain professions or types of work (Fig. 10.4).
Rice. 10.4. The main directions of intra-production differentiation of tariff rates
Labor Code Russian Federation(Articles 146 and 147) provides that the remuneration of labor of workers engaged in heavy work, work with harmful, dangerous and other special working conditions, is set at an increased rate 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 additional payments and allowances, a system of increasing coefficients, the establishment of differentiated tariff rates of the first category for work with various conditions labor. Similarly, with the help of tariff rates, wages of various intensity, significance and responsibility are differentiated.
So on many industrial enterprises different tariff rates of the 1st category are established for payment for work in normal working conditions, heavy, hazardous and especially heavy and especially harmful work, work carried out in a free or regulated rhythm, paid by the time or piecework, etc. As a result, a whole system of tariff rates of the first category (the so-called “tariff vertical”) is being created, which contributes to a more complete differentiation of wages.
