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Individual indicators of wages. Calculation of the coefficient of labor participation

Payment according to established tariffs is not the only way to calculate remuneration for work. The tariff-free method provides for special forms of labor accounting invested by each individual employee. It is usually used if the result of labor is the fruit of a collective effort.

Allows you to evaluate the achievement of each individual employee and calculate remuneration on this basis.

How this coefficient is calculated, in what units it is fixed, how earnings are distributed with the help of KTU and other subtleties associated with collective labor and its payment, we consider in this article.

Why is KTU needed?

Labor participation rate (KTU)- a quantitative indicator characterizing the degree of contribution to the overall labor process and the result of each of its participants.

It is used in those forms of organization of the labor process that imply collective participation. The result is ensured by joint efforts, but the payment must be assigned separately, so a measure is needed that serves as the basis for the distribution of remuneration.

This is one of the forms piecework payment, When cash reward, paid to each worker, depends on the quantity of products produced (in this particular case, the products are produced by the entire team), and on the price per unit of output.

REFERENCE. Most often, KTU is used in brigade forms of labor organization, when the earnings due to the entire brigade for the work performed are distributed depending on the time worked and the qualifications of each employee.

KTU at established tariffs

The coefficient of labor participation is taken into account not only with the tariff-free organization of the payment of labor remuneration. Another area of application of the CTU is the distribution of a part of the labor remuneration fund, which is not included in the established tariffs. Such components of wages may include:

a bonus paid for achieving any indicators above the norm;
savings in the salary fund;
lump-sum payment as a result of the revision of temporary or other rules, etc.

With such an accrual, the part that is due according to tariffs is deducted from the earnings of the entire team, and the rest of the amount is distributed in accordance with the KTU.

IMPORTANT! Whether tariffs are applied in this system of labor organization or not, KTU can only be applied in a collective form of work.

Distribution of funds by KTU

Depending on the form of payment for group labor, KTU is applied as follows:

with a tariff-free system: total amount, intended to be paid for the entire team, is divided by the number of employees, and then this average indicator, corresponding to indicator 1, is adjusted on the basis of KTU;
when distributing payment in excess of tariffs: employees receive a "fixed" amount according to the tariff, and the rest of the funds are divided taking into account KTU.

Where can not apply KTU

Collectivity of labor is the main condition for the application of KTU. The labor participation rate cannot be applied to any form of individual payments. The forms of remuneration, where KTU is fundamentally inapplicable, include:

compensation for hazardous work;
overtime payments;
additional payment for work on a holiday or day off;
money for work on the night shift;
additional amounts for supervision, mentoring, management of a team, department;
allowances for qualifications and experience;
awards for rationalization proposals or professional discoveries;
all kinds of benefits.

Who installs the KTU

In the Labor Code of the Russian Federation there is no regulation regarding the accrual of earnings according to KTU, this issue is left to the discretion labor collective. The algorithm can be anything, the main thing is that it does not contradict the current provisions of the Labor Code and other legislative acts.

IMPORTANT INFORMATION! No matter how the earnings are distributed, the amount received by each member of the team cannot be less than the tariffs for such work performed within a specified period of time.

Digital value of KTU

The base value of the labor participation coefficient is taken as one. Index 1 means that a member of the labor collective, performing joint work, fulfilled all the requirements, was able to comply with the norms for time, quantitative and qualitative characteristics, while not making mistakes that worsen the overall result, and strictly observed the requirements of discipline and labor protection.

In calculations, the resulting figure may be in the range from 0 (a member of the brigade did not participate in common labor or committed serious violations that nullified his general benefit) to
2 (more done than stipulated by the norms of time, quantity and quality).

At the end of each period of work of the team (team), a special protocol according to the established methodology calculates the KTU of each worker. The KTU criteria should be set as objectively as possible (they can be “own” for each individual enterprise).

The formula for calculating the coefficient of labor participation

To calculate the KTU, you need to use the system of set parameters, each of which is assigned its own "score". The employee is assessed for each parameter, receiving a certain amount of points for everything in turn. The points are added together.

To apply the formula, you also need to know the exact number of employees that will share the total participation. The calculation can be done like this:

KTU \u003d (O / O1 + O2 + ... + On) x N

KTU - coefficient of labor participation;
О – grade assigned to the employee whose participation rate is being calculated;
O1 + O2 + ... + On - the sum of the points of all employees;
N is the number of team members.

Features of calculating KTU

Imagine a team for which the following parameters for evaluating its work have been developed:

the complexity of the work (on a three-point scale: the most hard work- 3 points, medium - 2 points, easy - 1 point);
loading by time (maximum - 3 points, average - 2 points, minimum - 1 point);
work on equipment (1 point for each type);
equipment maintenance (2 points for each case);
quality (1 point for compliance and 1 point for control);
responsibility for the results (up to 3 points, can be minus in case of violations).

Convenient for KTU calculations computer program Excel, where all indicators are visible in tabular form, and the last column displays the total for each employee.

An example of remuneration calculation according to KTU

Suppose that in our conditional team there are five workers engaged in the manufacture of stools during a specified time period. For the implementation of the plan, their team is entitled to a payment of 1000 monetary units (we will take a conditional value for calculations).

First worker fully fulfilled the plan, complied with all the norms, having worked the prescribed number of working hours, that is, his KTU is 1.

Second worker overfulfilled the norm by a quarter, the rest of the indicators are the same as those of the first. KTU will turn out 1.25.

Third employee fulfilled the norm, but due to his fault (non-compliance with the rules for working with equipment), the woodworking machine was broken, which forced the work to be suspended. In addition, he was several times late for the start of the working day. Therefore, several points were deducted from him, and his KTU was 0.5.

Fourth employee fixed a breakdown in a woodworking machine, qualifications allowed me to do this. He was given points for equipment maintenance, in addition, the management noted the quality of his work, and his KTU turned out to be 1.6.

Fifth employee took off on the last day of work. His work did not cause complaints, but in fact he worked a little less than the others, so the KTU decreased to 0.65.

Now let's calculate the share of each employee, which he will receive with the tariff-free method of payment, or the additional remuneration laid down as extra earnings, with the established "fixed" tariff.

The sum of all KTU: 1 + 1.25 + 0.5 + 1.6 + 0.65 = 5.

At tariff-free payment the total amount will be distributed as follows: 1000 / 5 = 200 (the average share corresponding to a unit of KTU). Then employees should:

1st employee will receive 200 (units of account);
2nd - 200 x 1.25 = 250;
3rd - 200 x 0.5 = 100 in total;
4th - 200 x 1.6 = 320;
5th - 200 x 0.65 = 130.

Thus, thanks to KTU, earnings were unevenly distributed, some employees received significantly more than others. However, this is due objective factors, therefore, will not cause a feeling of injustice and discontent in the brigade.

Time and piecework wage systems.Wage the employee is established by the employment contract in accordance with the existing remuneration systems of the given employer. The procedure for their establishment is provided for by the Labor Code of the Russian Federation (Articles 135, 143-144).

Remuneration systems, including tariff rates, salaries ( official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, systems of additional payments and allowances of a stimulating nature and bonus systems are established by collective agreements, agreements, local regulations in accordance with labor law and other regulatory legal acts containing norms labor law.

Consequently, the system of remuneration of employees includes the following elements (a set of elements):

– tariff rates;
– salaries (salary);
– surcharges and allowances of a compensatory nature;
– bonuses and incentive bonuses;
– bonus payments.

In order to implement the principle of remuneration according to work (Article 132 of the Labor Code of the Russian Federation), certain criteria and indicators for evaluating labor are necessary.

Most common in practice labor evaluation criteria appears in one case directly work time, in the other - the number of manufactured products (goods, services rendered) or performed labor operations.

From this follow two systems (subsystems) of wages workers: 1) time-based; 2) piecework.

In addition to these basic systems of remuneration, there is an additional system to these systems - premium, which does not act independently, is combined with a time-based or piecework wage system. Premium the "subsystem" of remuneration is the payment of bonuses in accordance with the employer's local regulatory act (Regulations on bonuses) for the fulfillment of predetermined indicators and compliance with the terms of bonuses. The bonus is included in the employee's salary and is one of the conditions for remuneration of his work (part 2 of article 57 of the Labor Code of the Russian Federation).

Of course, any work can be measured by working time. In connection with this, the work of any worker can be paid by the hour.

Salary at time system is determined by the size of the tariff rate (salary, official salary), compensation and incentive payments, as well as the length of hours worked. Tariff rates can be hourly, daily, monthly.

The time-based system of remuneration stimulates, first of all, the improvement of the qualifications of workers. Its use is advisable at workplaces of structural divisions of organizations (workshops, sections, etc.), where ensuring high quality products and services is the main indicator of work, on conveyor lines with a regulated rhythm, where labor cannot be accurately rationed and output is not the main indicator, at work on maintenance of equipment, machine tools, etc.

basis time-bonus wages is the tariff rate (salary, official salary) and bonus payments for highly efficient, highly productive work of the employee.

Salary at piece system depends on the quantity of products produced, the performance of a certain amount of work or the provision of services and the time for their implementation. The piecework wage system applies to workers.

Piecework wages are aimed at improving volumetric performance. It is advisable to use it in the presence of quantitative indicators of work, the need to increase the output and volume of work, the possibility of accurately rationing the volume (quantity) of work performed, the need to stimulate employees to further increase the number of products, services or work.

Piecework wages are determined on the basis of piece rate- the amount of the employee's wages per unit of output (works or services). The piece rate can be determined in two ways:

1) by dividing the hourly (daily) tariff rate corresponding to the category of work performed by the hourly (daily) rate of output;
2) by multiplying the hourly or daily rate of work of the corresponding category by the established norm of time in hours or days.

The piecework wage system also has a number of varieties.

Direct piecework pay is determined by multiplying the price by the quantity of manufactured products (goods). The rate, in turn, is calculated on the basis of the tariff rate corresponding to the category of work, and the rate of production or the rate of time.

Indirect piecework wages is set for auxiliary personnel (engaged in servicing the main workers: adjusters, metal cutters, electromechanics, etc.). At the same time, the salary of auxiliary personnel depends on the results of the work of the main employees.

Piecework progressive wages is determined by the fact that the employee is paid for the fulfillment of the established norm at the usually accepted rates, and if the norm is overfulfilled, the rates increase.

Lump-sum pay(piecework chord) - this is the establishment of the amount of wages not for a separate product or production operation, etc., but for a certain complex (volume) of work, for example, construction. Moreover, the total amount of wages for the performance of the production task is announced in advance, i.e. before the start of work. This wage system is appropriate in industries with long-term production cycle and in cases where there is a need to reduce the time of work.

Piecework regressive wages is established in cases where it is inexpedient to increase production volumes in excess of planned assignments, in connection with the problem of the implementation of above-plan products (goods).

Depending on whether the wages of employees are determined by individual or collective criteria, distinguish between individual or collective (brigade) wage systems.

In practice, it is more often used individual system wages.

Collective (brigade) system remuneration is applied in mining and coal industry, in logging, in construction, in transport. In this case, the team (team) receives a single production order and payment is made for the labor expended by the entire team (team) of workers and taking into account their overall result of labor.

With a collective (brigade) system of remuneration (piecework and time), a total wage is established, which is divided among the members of the brigade. Each employee is guaranteed a wage rate for fulfilling the labor norm. The variable part of the salary is distributed among the members of the team in accordance with the coefficient of labor participation (KTU).

The collective piecework wage system has become widespread in complex teams, with the use of a combination of professions and the interchangeability of workers.

Materials for reflection

One of the fundamental articles of Ch. 21 of the Labor Code of the Russian Federation is Art. 135 "Wage setting", which seems far from ideal . So, part 1 of Art. 135 of the Labor Code of the Russian Federation focuses on the fact that the wages of a particular employee (understood as the terms of his payment) are established by an employment contract in accordance with the remuneration systems in force for a given employer. It somewhat duplicates par. 5 hours 2 tbsp. 57 "Contents employment contract", somewhat concretizing it, regarding the binding of the conditions of remuneration of the employee to the employer's remuneration systems. The wording of this part of Article 135 of the Labor Code of the Russian Federation, obviously, cannot be considered perfect, since the employment contract with employees can determine the conditions of payment established specifically for this employee, and not already existing with a particular employer.

At the same time, it is impossible not to take into account the well-known and accepted in practice concept of the wage system as a way to establish the relationship between the measure of the work performed by the employee and the amount of wages for it. To do this, the employer is determined with the criterion for evaluating labor (with an indicator of labor accounting, including its result).

Tariff-free and tariff wage systems. The wages of each worker tariff-free system wages is its part in the wage fund earned by the entire team of workers. Therefore, with a tariff-free system, a complete dependence of the level of remuneration of an employee on the wage fund is established.

It is often used in organizations (or in structural divisions) with a small number of employees, when it is possible to assess the labor contribution of each employee.

Analysis of application practice tariff-free system wages, conducted by the Research Institute of Labor, testifies:

- about the close connection (complete dependence) of the level of remuneration with the wage fund, formed taking into account the collective results of work;
- assigning to each employee constant (relatively constant) coefficients that comprehensively characterize his qualification level and determine his labor contribution to the overall results of work;
- assigning to each employee a coefficient of labor participation in the current results of activity, supplementing the assessment of his qualification level.

Variants of the tariff-free system are:

1. Compensation based on conditional coefficient (labor participation rate, coefficient of labor contribution or labor efficiency). With this variety, each employee for a certain period is assigned a coefficient reflecting his qualifications, labor participation (labor contribution) in the activities of the organization, or structural unit hours worked by him and other results of his work.
2. Remuneration as a percentage of the earnings of the head of the organization (structural unit). In this case, employees are grouped according to their qualifications, and for each group, percentages of the manager's salary are set accordingly.
3. Individual salary, according to which the salary of each employee is determined by the employment contract.
4. Rating wages, according to which the monthly salary is determined by the rating of a particular employee.

It should be noted that the tariff-free wage system has certain flaws, namely:

- the employer's subjectivity in setting the labor participation coefficient (qualification level coefficient) for employees, because in many cases the interests of the employer, and not employees, are taken into account;
- lose their meaning important scores the work of the employee, as the rationing and accounting of the work performed;
– an increase in labor participation rates (skill level coefficients) for individual employees violates business relationship between team members;
- due to the lack of tariff rates (salaries, official salaries), it seems difficult or even impossible to determine the remuneration of employees for overtime, for work on weekends and non-working holidays.

In addition, there are options non-traditional executive pay And organization specialists.

In some cases wages are set on a commission basis. Under such a system, the amount of remuneration is determined as a fixed amount (percentage) of the income received by the organization from the sale of products (works, services) produced by this employee. Usually it is established by agreement between the employee and the employer when concluding an employment contract.

There is also a payroll system such as "forks" of wage ratios of different quality. At the same time, all employees are divided into qualification groups. Each group corresponds to a specific value of the "fork" of the ratios in wages. The higher the qualification group, the greater the value of such a "fork" (the ratio can be 1.0-1.8).

So, the employer, in accordance with labor legislation, must determine the system of remuneration of employees (with the exception of an employer who is not an individual entrepreneur). The absence of a remuneration system can lead (and in practice in some cases leads) to discrimination in determining the amount of wages. For in such a situation, there are no criteria for determining wages established by the Labor Code of the Russian Federation and, therefore, the amount of wages for an employee is determined arbitrarily.

IN modern conditions in order to strengthen the competitiveness of employers in the Russian and world markets, the effective application of the systems under consideration without their modernization seems impossible.

Tariff system of wages. The tariff wage system is used to pay employees of budgetary organizations and often serves as a guideline for wages in other organizations and employers - individual entrepreneurs.

It is important to bear in mind that the concept of "remuneration system" wider than the concept of "tariff system of remuneration", since the latter is based only on the tariff system of differentiation of wages of workers of various categories. In turn, the remuneration system includes all the conditions for remuneration of employees, including a tariff-free system.

In accordance with Art. 143 Labor Code of the Russian Federation tariff wage systems- systems of remuneration based on the tariff system of differentiation of wages of workers of various categories. It is easy to see that this article provides for two interrelated concepts "tariff system of remuneration" and "tariff system of wage differentiation".

Materials for reflection

The distinction between these categories is likely to raise a number of difficult questions in practice. For example, how exactly does the tariff system of wages differ from the tariff system of wage differentiation, which is its basis? Why is the phrase "tariff wage systems" used in the plural, and "tariff system of wage differentiation" in the singular, and does it make any sense? Does the legislator allow the existence of a remuneration system based on a different principle (not tariff) of wage differentiation, what is their legal support and why are they not named in the Labor Code of the Russian Federation?

To Art. 143 of the Labor Code of the Russian Federation, certain claims can also be made regarding the accuracy of the definitions of the concepts "tariff wage systems" and "tariff system of wage differentiation". The tariff system of wage differentiation can be based not only on tariff rates, categories and coefficients, but also on the official hierarchy of managers, specialists and employees and the corresponding official salaries.

With this in mind, it would be possible to more clearly disclose the content of the category "tariff scale". Part 3 Art. 143 of the Labor Code of the Russian Federation defines it as a set tariff categories works (professions, positions) determined depending on the complexity of the work and the requirements for the qualifications of employees using tariff coefficients. This interpretation is more consistent with the tariff system of wage differentiation in the form of a unified tariff scale.

In the science of labor law, the tariff system is understood as the system of tariffs established in collective agreements, agreements, as well as regulatory legal acts of the Russian Federation in order to establish the wages of the relevant groups of workers, depending on the qualifications, complexity and conditions of work, its intensity and significance, as well as on natural climatic conditions.

Another option - the tariff system is understood as a system legal regulations(standards, tariffs) established in regulatory legal acts, collective agreements and agreements in order to legal regulation wages of employees depending on the complexity, intensity, working conditions and industry, as well as climatic conditions.

So, tariff system- a set of legal regulations that provide differentiated wages depending on the following criteria:

1) the complexity of the work performed;
2) working conditions;
3) the nature of the work;
4) the importance of the sector of the economy or the non-productive sphere (its priority);
5) labor intensity;
6) climatic conditions for the performance of work.

Exists two types of tariff systems salary:

Centralized(at the federal level) and local(within the organization, individual entrepreneur). The first of them is typical for the regulation of remuneration of employees of state and municipal organizations. The second one is provided for in collective agreements and local regulations, and is used in the production sector.

Tariff system of differentiation salary of employees of various categories includes: tariff rates, salaries(official salaries), tariff scale And tariff rates.

Tariff rate- a fixed amount of remuneration of an employee for the fulfillment of a labor standard ( job duties) a certain complexity (qualification) per unit of time (hour, day, month) without taking into account compensatory, incentive and social payments. The main calculated value is the tariff rate of the first category, which determines the minimum wage for the simplest labor. The tariff rates of the second and subsequent categories are determined by the tariff scale.

Tariff scale- a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of workers using tariff coefficients. It establishes the ratio of workers' wages depending on the complexity of the work and the qualifications of the workers. The parameters of the tariff scale are the number of tariff categories, tariff coefficients, the range of the tariff scale.

The most common in terms of the number of digits is the six-digit tariff scale.

Tariff coefficients show how many times the tariff rate of subsequent categories is higher than the tariff rate of the first category (the tariff coefficient is always equal to one). By general rule tariff coefficients increase progressively from the first category to the second, and so on. Knowing the tariff rate of the first category and the corresponding tariff coefficients, it is possible to determine the tariff rate of an employee of any category.

Depending on the degree of complexity of work, wage scales may have a different range, i.e. the ratio of the tariff coefficients of both the first and the last category. In principle, the tariff range should be such as to stimulate an increase in the professional and qualification level of an employee and objectively reflect differences in the degree of complexity of work.

The remuneration of specialists and employees is built on the basis of salaries (official salaries).

Salary (salary) is a fixed amount of remuneration of an employee for the performance of labor (official) duties for a calendar month, excluding compensation, incentives and social payments.

In addition, Art. 129 of the Labor Code of the Russian Federation defines the concept base salary(base salary) basic wage rate an employee of a state or municipal institution carrying out professional activity as part of the relevant professional qualification group, excluding compensatory, incentive and social payments.

Salary depends on the position held and qualifications of the employee. The ratio of salaries (official salaries) for various positions is determined by the salary (official salaries) scheme presented in the organization in the form staffing, i.e. a list of positions of specialists and employees and salaries (official salaries) established for each position (or a group of equivalent positions).

It is important to note that the Federal Law of August 22, 2004 No. 122-FZ provided for a provision on the abandonment of the legal regulation of wages for public sector employees on the basis of a unified tariff system. This marked the transition to a three-level tariff system in the public sector:

- for employees of federal public institutions- Government of the Russian Federation;
- for employees of state institutions of the constituent entities of the Russian Federation - by state authorities of the constituent entities of the Russian Federation;
- for employees of municipal institutions - by local governments.

In this regard, I consider the content of clause 2.8 of the General Agreement between all-Russian associations of trade unions, all-Russian associations of employers and the Government of the Russian Federation for 2011–2013 to be positive, which provides for the improvement of the organization of wages, differentiation of wages, and an increase in the level of state guarantees for the remuneration of workers organizations financed from the budgets of all levels, to ensure a closer linkage of the level of remuneration with the level of training and qualifications of employees, with the specifics, quality and results of work.

This is essential for the practical implementation of the fundamental principle of international and Russian labor law - equal pay for work of equal value.

Tariff category- a value that reflects the complexity of work and the level of qualification of the employee.

Qualification category - value reflecting the level vocational training worker.

Billing of works- assignment of types of piles to tariff categories or qualifying categories depending on the complexity of labor and the billing of workers, i.e. determination of the categories of their qualifications.

Tariffication of work and the assignment of tariff categories to employees are carried out taking into account the unified tariff-qualification directory of works and professions of workers, the unified qualification directory for the positions of managers, specialists and employees, or taking into account professional standards. These reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation.

Despite the fact that part 1 of Art. 143 of the Labor Code of the Russian Federation provides for four elements ( constituent parts) tariff system, many researchers refer to them tariff and qualification reference books, surcharges and allowances, district coefficients, which is not without good reason.

Tariff wage systems 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 of labor are established taking into account the unified tariff-qualification directory of works and professions of workers, the unified qualification directory for the positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for wages.

Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37 approved Qualification guide positions of managers, specialists and other employees. This regulatory legal act defines qualification characteristics positions of managers, specialists and employees, containing official duties and requirements for the level of knowledge and qualifications of these workers. Based on them, they develop job descriptions and the correspondence of the specialist or employee to the position held is established.

So, the significance of the considered element of the tariff system of remuneration lies in the possibility of tariffing work, as well as assigning an employee a tariff or qualification category.

To ensure increased wages for workers employed in jobs with special conditions (Article 146 of the Labor Code of the Russian Federation), the legislator uses such an element of the tariff system as surcharges. So, according to Art. 147 of the Labor Code of the Russian Federation, the minimum wage increase for employees employed in work with harmful and (or) dangerous working conditions is 4% of the tariff rate (salary) established for various kinds work under normal working conditions.

In Art. 149 of the Labor Code of the Russian Federation provides for payments in cases of performing work in conditions that deviate from normal (when performing work of various qualifications, combining professions (positions), overtime, working at night, on weekends and non-working holidays).

For those employed in work in adverse climatic conditions, the legislation establishes such an element of the tariff system as district coefficients and percentage surcharges(for work in the regions of the Far North and areas equivalent to the regions of the Far North, in the southern regions Far East etc.; for work in high-altitude, desert and waterless areas).

Let us dwell on some elements of the tariff system of remuneration in more detail. As follows from Art. 143 of the Labor Code of the Russian Federation, the main element of the tariff system is the tariff rate. It determines the wages of workers of the corresponding categories per unit of time (hour, day, month).

Tariff rate of the first category - this is the amount of remuneration for simple (lower qualification) labor produced per unit of working time. The tariff rate of the first category is traditionally divided into piecework or time-based, and can also be differentiated by individual professional groups (with ordinary and increased labor intensity).

Tariff rates of the second and subsequent categories are determined by multiplying the tariff rate of the first category by the tariff coefficients of the corresponding categories.

Organizations in manufacturing industries often set hourly rates(engineering, light and food industry, construction, etc.).

Hourly tariff rates occupy a significant place in the organization of wages, because certain payments established by law to employees are made on the basis of hourly tariff rates, for example, additional payments for overtime work (Article 152 of the Labor Code of the Russian Federation), payment for work at night (Article 154 of the Labor Code of the Russian Federation ).

Moreover, there is a positive trend towards increasing the importance of the hourly rate. Trudovik scholars are increasingly proposing to give the hourly rate a role social standard when the state establishes a minimum wage.

Daily rates are established in those sectors of the economy where the basis for rationing the work of workers is shift production rates (task in pieces, kilograms, tons or standard hours per shift). Daily rates apply in agriculture, mining and coal industry.

In all organizations, when calculating wages, including those where daily tariff rates are set, it is necessary to determine hourly tariff rates. In those organizations where the established daily tariff rates, hourly rates are determined by dividing the daily rates by the established length of the working day (shift) in hours.

Monthly salaries are established for certain categories of auxiliary time workers (adjusters, metal cutters, tool distributors, electricians, etc.). The monthly tariff rate (salary) is also applied to the remuneration of those employees whose labor norm is only the established working hours (for example, elevator operators, security guards, etc.). In these cases, the amount of wages of workers according to the tariff does not depend on the number of working days in a month.

Tariff rates are subdivided depending on working conditions. Thus, for workers engaged in work with chemical weapons, in accordance with the lists of industries, professions and positions, increased tariff rates and official salaries are established. For the first group of works, the increase factor is 2, for the second - 1.5.

Tariff rates are also differentiated depending on the intensity of labor, i.e. in higher sizes they are established for pieceworkers in comparison with timeworkers, thereby providing compensation for the increased labor costs in piecework.

At the same time, in those sectors of the economy where the work of time workers is regulated technological process, the mode of operation of equipment, differentiation of tariff rates is not established, since the intensity of their work is the same as that of piecework workers (for example, in organizations of the metallurgical industry).

The tariff rate of an employee should be set at an amount not lower than that provided for by the industry tariff agreement extended to the employer (Article 48 of the Labor Code of the Russian Federation).

The payroll system also includes salaries (official salaries) for managers, professionals and employees. Salary (salary)- this is the monthly wage of an employee, established in the staffing table in accordance with the position held by the employee and qualifications, and which does not depend on the number of working days in a month.

The size of official salaries is determined depending on the volume and complexity of the work performed, working conditions, place and role of a particular position in the organization (sectors of the economy, etc.).

Official salaries are guaranteed wages, which are determined at the conclusion of an employment contract and do not depend on the performance of the organization or its unit.

Official salaries are the basis of the tariff system of remuneration of managers, specialists of state and municipal organizations. They represent groupings of job qualifications according to the size of their remuneration, taking into account, first of all, the complexity, volume and conditions of the work performed.

The main element of the tariff system of remuneration is the pay scale. It is a combination of qualification categories and their corresponding tariff coefficients. The qualification category characterizes the level of qualification of the work, i.e. the degree of its complexity, as well as a certain level of qualification of the employee, through which the dependence of the employee's wages is determined.

Tariff scales contain:

– number of digits, grid range(i.e. the ratio of the tariff coefficients of the extreme categories);
– interdigit ratios, i.e. absolute and relative (in percent) increase in tariff coefficients from category to category.

Each category of the tariff scale corresponds to a tariff coefficient, which shows how many times the tariff scales of employees of the 2nd and subsequent categories are higher than the tariff rate of employees of the 1st category.

The range of the tariff scale depends mainly on differences in the complexity of the work performed; objectively allows you to evaluate the differences in the level of complexity of labor, the time required for the professional training of an employee (training a skilled worker). Therefore, when determining the range of the wage scale, one should compare the time of professional training of a highly and unskilled worker (in practice, the difference between the rates of the highest categories of the 5th and 6th is 3-4 times greater than the rates of the 1st and 2nd categories). This design will make it possible to establish a significant financial incentive to improve employee skills.

In order to provide workshops (sections) equipped with the latest equipment and technology with qualified workers, increased tariff rates are provided for workers servicing high-performance machines, machine tools and technologies. There are sectoral (intersectoral) tariff systems and tariff systems of a specific employer (organization, individual entrepreneur).

The tariff system of remuneration usually includes both the tariff scale and the salary scheme for managers, specialists and employees.

However, in the conditions market economy uniform tariff scales are also applied for remuneration of all categories of workers (workers, specialists, etc.).

It is important that the tariff part of wages perform not only a reproductive function, but also stimulating function, it should occupy a significantly larger specific gravity in the wages of employees.

The introduction of a new wage system involves the solution of a number of practical issues. So, to amend the employment contract, one should be guided by Art. 72 of the Labor Code of the Russian Federation. The employer obviously needs to conclude additional agreement with the employee in writing, except as provided for in Art. 72.2, 74 of the Labor Code of the Russian Federation.

In the event that, for reasons related to changes in organizational or technological conditions labor (changes in equipment and production technology, structural reorganization of production, other reasons), the terms of the employment contract determined by the parties cannot be saved, they can be changed at the initiative of the employer, with the exception of changing the labor function of the employee.

The employer is obliged to notify the employee in writing of the upcoming changes in the terms of the employment contract determined by the parties, as well as the reasons that necessitated such changes, no later than two months in advance, unless otherwise provided by the Labor Code of the Russian Federation (see Articles 306, 344).

In accordance with Art. 56 of the Code of Civil Procedure of the Russian Federation, the employer is obliged, in particular, to provide evidence confirming that the change in the terms of the employment contract determined by the parties was the result of changes in organizational or technological working conditions (for example, in engineering and production technology), improvement of jobs.

Practice shows that the system of remuneration is mainly established in the collective agreement and (or) in the local regulatory act. The practice of including in the collective agreement as annexes has become well known:

- Regulations on wages;
– provisions on incentive bonuses;
- provisions on bonuses for various reasons;
- regulations on the payment of remuneration based on the results of work for the year, etc.

The specified appendices to the collective agreement are its integral part, and not a separate local normative act.

In cases where a collective agreement is not concluded in an organization or an individual entrepreneur, or when the system of remuneration is not defined in it, it is established in a local regulatory act.

For employees of public sector institutions, the remuneration system is established by a collective agreement or a local regulatory act, however, in mandatory compliance with labor legislation and other regulatory legal acts containing labor law norms that provide for the conditions for remuneration.

Regulation of labor. labor standards- norms of production, time, norms of number and other norms - are established in accordance with the achieved level of technology, technology, organization of production and labor.

Labor standards may be revised as new equipment, technology is improved or introduced, and organizational or other measures are taken to ensure the growth of labor productivity, as well as in the case of the use of physically and morally obsolete equipment.

Achievement high level the development of products (provision of services) by individual employees through the use of new methods of labor on their initiative and the improvement of workplaces is not a basis for revising previously established labor standards.

For homogeneous work, standard (intersectoral, sectoral, professional and other) labor standards can be developed and established. Standard labor standards are developed and approved in the manner established by the federal executive body authorized by the Government of the Russian Federation.

Local regulations, providing for the introduction, replacement and revision of labor standards, are adopted by the employer, taking into account the opinion of the representative body of workers. Employees must be notified of the introduction of new labor standards no later than two months in advance.

The employer must provide normal conditions for employees to meet production standards. These conditions include, in particular:

- good condition of premises, structures, machines, technological equipment and equipment;
– timely provision of technical and other documentation necessary for work;
- proper quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;
– working conditions that meet the requirements of labor protection and production safety (Articles 160–163 of the Labor Code of the Russian Federation).

Despite the consolidation in sect. Chapter VI of the Labor Code of the Russian Federation, chapters "Wages" and "Labor Rationing", it should be assumed that these are two institutions of Russian labor law.

In Art. 60, 63 Labor Code of the RSFSR 1918, Art. 60, 70-73 of the Labor Code of the RSFSR of 1922 traced the idea of wage systems. In Art. 83 of the Labor Code of 1971, logically and reasonably, Art. 83 "Systems of wages", which provided for the provision on the main wage systems: piecework and time, as well as their possible varieties, namely piece-bonus and time-bonus wage systems. Chapter 21 of the Labor Code of the Russian Federation, unfortunately, did not fix such an article.

Medvedev O. M.

See: Decree of the Government of the Russian Federation of March 29, 2002 No. 187 "On the remuneration of citizens employed in work with chemical weapons."
See: Decision of the Justice of the Peace of Court District No. 11 of the Industrial District of Perm dated July 6, 2005. Currently, cases arising from labor relations, removed from the jurisdiction of justices of the peace ( the federal law dated July 22, 2008 No. 147-FZ).

Statistical study of wages can be carried out

or based on the processes of formation production costs and production costs,

or based on the formation process income employees and labor costs .

The second approach is broader. So according to international standards wage covers all types of earnings, including bonuses, additional payments, allowances, compensation payments, directly or indirectly related to the results of the work of employees and paid to them, as a rule, at regular intervals in cash or in kind, including in the form of social benefits, regardless of funding sources.

In domestic statistics, in accordance with these recommendations, indicators are determined Payroll and Social payments.

payroll fund form:

accrued for hours worked at tariff rates and salaries, piece rates

incentive payments in accordance with the accepted system of remuneration, additional payments and allowances for professional excellence, combination of professions, etc.

bonuses and remunerations of a regular nature

compensation payments related to the mode of work and working conditions (for work at the beginning of the day, holidays and weekends, regional regulation of wages

remuneration of skilled workers involved in the training, retraining and improvement of the work of employees of the enterprise.

remuneration for work of non-roster staff and part-time workers (as a rule, it is shown as a separate line in the reporting).

2. Payments for food, housing and fuel the cost of food, housing and utilities provided free of charge in accordance with the law (including monetary compensation)

Social payments include

allowances to pensions of employees at the enterprise, lump-sum payments in connection with retirement;

insurance payments concluded by the enterprise under contracts of personal and property, voluntary medical and other insurance in favor of employees;

payment for vouchers for employees and their families for treatment, recreation, excursions, travel and the cost of their travel to and from the place of rest;

reimbursement to parents for child care preschool institutions, compensation for women on partially paid parental leave;

severance benefits upon termination of the employment contract, the amount of payments for the period of employment in connection with the liquidation of the enterprise, downsizing;

payment for travel to the place of work, regardless of the organization of transportation

payment of subscriptions to health groups, sports, payment of expenses for prosthetics and a number of other similar services of healthcare institutions;

scholarships for employees on the payroll aimed at training and some other expenses and payments provided for by by-laws.

The most complex formation mechanism has a payroll fund..

To describe the processes of formation of the payroll in reporting period indicators are calculated:

Hourly payroll- Part general fund wages that are accrued for the hours actually worked (without additional payments for overtime). Includes wages at tariff rates, salaries, basic rates - cash bonuses with a bonus form of payment, additional payments for night work, additional payments to foremen, workers in connection with - changing working conditions. That's why

Calculating relative amount of incentive payments ,

we have =×(1+), f.u.

Daily payroll- includes an hourly payroll - as well as paid breaks in work during the shift, payment for intra-shift downtime not due to the fault of the worker, additional payments for teenagers with reduced working hours, additional payments for overtime work, etc. - ,Then

Calculating relative amount of compensation payments

we have =×(1+), d.u.,

and taking into account the formation of the hourly wage fund -

=[×(1+)]×(1+) f.u. .

Monthly (annual) payroll- except for the daily wage fund - includes payments for unworked time (regular, additional, educational holidays, performance of state duties, all-day downtime, unworked days for forced part-time workers) -, other (monetary compensation for unused vacation, remuneration for length of service, one-time bonuses , other rewards, etc.) - . That's why

Calculating relative amount of pay for unworked time

And relative size of other payments ,

the formation of a monthly (annual) payroll can be described by models of various detail, revealing, respectively, the formation of an annual, daily or hourly payroll:

I.=×(1++), e.u.

II. =[×(1+)]× (1++). e.u.

III. =([×(1+)]× (1+))× (1++), f.u. .

The study of the average wage based on the calculation for specific employees and in general indicators of average wages (wages) per unit of time: worked man-hour, worked man-day, month (year) average employee

Hourly average, d.u./hour;

Average daily, m.u./day;

Average monthly, de.u./month.

Taking into account the formation of the wage fund, as well as the total amount of time actually worked by employees, for the corresponding indicators of the average wage we will have

hourly - =×(1+);

where is the average hourly wage rate of an employee;

daytime - =(×)× (1+);

or =[×(1+)×]× (1+);

monthly (annual)- =(×)× (1++)

or =( [(×)× (1+)]×)× (1++)×(1+

Calculation of wage indicators based on the materials of the table

Table. Payment indicators and formation of the hourly daily and monthly payroll of the fund for social payments and the cost of maintaining the labor force in the current period, monetary units

Often companies have to change the system of remuneration in accordance with the goals and objectives. Find out what types of wages exist, which ones are most profitable and effective to use and how to implement them.

The system of remuneration (SOT) is a method of accruing remuneration to an employee, which is paid for his work. Install such a system depending on the type economic activity, as well as from the position occupied by the employee.

In Russia, according to the Labor Code, there are three main wage systems, broken down into subtypes (see diagram below).

Let us analyze in detail the features of each system.

Tariff wage system

Tariff cell phone is the most popular. It is also used budget organizations, and commercial. This system based on the ranking of employees' salaries depending on:

qualifications;
work experience;
skills;
workings;
conditions and nature of work.

There are two types of tariff SOT:

Piecework;
Time.

piecework wage system

With piecework wages, earnings depend on the number of units produced, taking into account their quality, complexity and manufacturing conditions. Such SOT is more often used in production for working specialties, if output indicators are a priority.

If you need to solve a quality problem, then premium COT is already used. Then the form of remuneration will be piece-bonus. The conditions for paying the premium will be the quality of products and the rate of output. Under these conditions, indicators of production rationing are also necessarily introduced, according to which payment is made at piece rates.

Since, under a piecework system, earnings depend on the amount of actually manufactured products and time costs, when deciding whether to introduce it into a company, it is necessary to assess whether it is possible:

establish quantitative indicators of production (work performed) and their accounting;
ensure proper regulation of work;
increase production output without changing the technological process;
control product quality.

Depending on the way the work is organized, the piecework system can be individual and collective.

Individual piece-work payment is possible in jobs where the work of each employee is subject to accurate accounting. The remuneration depends on the number of suitable products manufactured by the employee and the piece-rate per unit of the product. If a worker performs several different types of work (operations), each of their types is paid according to the rates established for them.

With a collective one, the remuneration of each worker depends on the results of the work of the entire team (team, section). At the same time, the distribution of collective earnings between individual workers should not be equalizing, it is necessary to take into account the personal contribution of each to the overall results of the work of the team. This is done most often with the help of the labor participation rate.

Piecework payment has several varieties, which differ from each other in the way earnings are calculated. In addition to direct piece-rate payment, there are:

indirect - applies to auxiliary workers, the amount of wages depends on the results of the work of the main workers served by them;
piece-progressive - s wages for the production of products within the established norm are charged at standard rates for products manufactured within the norm, and for output in excess of the original norm - at progressively increasing rates;
chord - for an individual performer or group, the amount of remuneration is set not for one production operation, but for a set of works).

Time wage system

With a time-based wage system, its size depends on the amount of time spent (actually worked), taking into account the qualifications of the employee and working conditions.

Hourly pay depends on the hours worked, that is, the amount is determined by the amount of the employee's working time in the declared period.

The same SOT also includes time-bonus and salary systems. These are the simplest forms. For managers, engineers and technical workers and employees and certain categories of workers, hourly wages are established in the form of official salaries.

It should be noted that some manufacturing enterprises they transfer the working categories of personnel to the SOT salary in the event that the task - product quality - becomes a priority task than the volume of output.

Tariff-free wage system

Tariff-free SOT is a system in which the employer does not set a tariff for a specific employee, but determines the general salary fund and each employee is assigned a labor participation coefficient (KTU). They pay remuneration in proportion to the established KTU.

Tariff-free COT is common in the implementation of any project. Participants receive money, as a rule, at the end of the project or in stages.

Mixed wage system

Mixed COT combines tariff and tariff-free systems. In short and understandable, this is a remuneration system in which an employee has a certain salary, which depends on the success of his work. For example, on the number of sales, hours worked, etc.

There are three types of mixed COT:

SOT "floating" salaries. It implies recalculation of salary on a monthly basis and depends on the results of work for the previous period.

Commission. In this case, the employee can count on a percentage of the company's profits as a whole or from each unit of output. This COT is often used by insurance companies.

Dealer network. With this COT, the employee must sell a certain amount of goods or services, which he purchases from the company at his own expense. Accordingly, the difference between the purchase and sale price will be wages.

How to choose and implement a wage system

There are situations when the COT that has developed in the company stops working. For example, the level of income of an employee has not changed for a long time and has become lower than offers on the market. This provoked a decrease in efficiency, loyalty and the appearance of reasons to quit. To understand what is wrong with existing system, it should be analyzed. The algorithm is the following:

1. We analyze the staffing table, comparing with the data of independent experts on the level of income of a specialist. We find out whether salaries correspond to market trends (higher, lower, average value for the market - we take data from analytical reviews recruiting agencies, look in the personnel magazine, in advertisements on employment sites), and how wages are set for an employee (for example, a bonus or bonus is provided for more qualified employees).

2. We find out the attitude of the personnel to the existing SOT. You can ask indirect questions about how much an employee needs to receive in order to have enough to live on, which scheme will be fair. You can ask those leaving about the reasons for leaving. We discuss with managers what motivates employees better.

3. We compare the information received with the staffing analysis data. We draw a conclusion about the disadvantages and advantages of SOT.

4. We develop the concept of changes in the SOT. That is, we fix the problems that have been identified, show how the problem affects the performance of the staff (how much the planned indicators have decreased) and how it affects the performance of the company. We offer a solution - a new SOT (for example, increase the salary, introduce bonuses based on performance). We are clarifying how this will affect the salary fund, what changes to make to the Regulations on wages.

5. We draw up analytical data in the form of documents (concept and position). We create slides for the presentation containing the provisions of the projects. We are preparing arguments to convince the owners of the company, CEO in the need to change the SOT, and determine how much time it will take (usually three to six months).

Note that COT needs to be reviewed when new technologies are introduced and changes are made. labor function workers; employees do not understand how wages are calculated; there is an outflow of staff due to low wages; personnel costs need to be reduced.

Implementation of a new wage system

To create and implement new system wages, you should carefully analyze the company's strategy and the current personnel policy.

If a company aims to innovate in its industry, creative-minded employees are needed. Therefore, the salary must be competitive in the market and contain a bonus.

A company seeking to save money will reduce staff costs, that is, reduce its number, but at the same time increase the productivity of each employee. Therefore, the income of an ordinary employee, as a rule, is below the average value in the market. Emphasis in SOT material motivation done to improve performance. At the same time, there is compensation for low wages due to the social package, intangible values (friendly team, prestigious company, etc.).

In a customer-oriented company, staff are required to constantly study the client, his psychology and try to anticipate his expectations. Therefore, employees who are able to establish contact with customers and offer services that meet their needs are valued. And the salary of employees consists of the base salary and, for example, bonuses.

The next stage of work with the new COT is its coordination with all interested parties. For this you need to create special commission which will include heads of departments. The Commission corrects the concept and draft of the Regulations on wages and develops recommendations for its implementation (terms, stages, divisions).

Managers on the ground are planning activities that will reassure employees, keep them from being fired, and explain salary principles. You also need to install a mechanism feedback. It is implemented through memos indicating the reasons for dissatisfaction. new form salary payments and suggestions for its improvement.

The effectiveness of the implementation of the wage system

The effectiveness of the introduction of a new SOT can be measured by the following indicators:

staff turnover has decreased (approximately within a year after the introduction of the new SOT, calculated by the formula: we divide the number of quitters by own will employees by the average headcount and multiply by 100 percent);
the effectiveness of the work of the staff has increased, the number of errors made has decreased (in accordance with the planned indicators);
the number of employees loyal to the company and satisfied with their salary has increased (identified in the course of surveys, analyzes of data on the reasons for dismissal);
the strategic tasks of the company were solved (reports of top managers), etc.

The development and implementation of a new payment scheme is a very important event for the company, requiring the coordination of actions of all managers and top managers. the main objective such work is debugging the mechanism of fair wages. If you manage to do this, the problems with turnover, dissatisfaction and low performance of the staff will be solved for the most part.

Types of wages

There are two types of wages:

Basic salary. Accrued to the employee depending on the hours worked, the quantity and quality of work performed, the tariff rate or salaries, payment at piece rates, bonus payments, additional payments for special conditions work (night work, foreman's allowances, compensation for downtime through no fault of the employee, etc.);
Additional salary includes payments for unworked time, which are regulated at the legislative level (payment for vacations, breaks for nursing mothers, preferential work time for minors, payment unused vacation etc.)

Forms of remuneration

Exists two forms of wages: time-based And piecework, which in turn are subdivided into several forms.

Time wage form.

Simple time payment. This type payment is made for a certain amount of unworked time and does not depend on the quantitative characteristics of the work. Calculated by multiplying the hourly or daily rate by the number of hours or days worked. If the employee has a salary, then remuneration is calculated based on the hours worked at the rate of salary per month.
Time bonus pay. This form of payment implies that a premium is added to the calculations of time wages, specified in the labor agreement with the employee or enshrined in other internal documents of the organization.

Piecework wages.
- Direct piecework pay. It is carried out on the basis of established piece rates for a unit of products or works produced by an employee. This form of remuneration also takes into account the qualifications of the employee.
- Piecework-premium form of remuneration. Provides for the accrual of bonuses for overfulfillment of the production plan or achievement of certain quality indicators of the work performed
- Piecework-progressive form of remuneration. The essence of this form of remuneration is to increase payment for the production of products or work in excess of the established norm.
- Indirect piecework form of wages. Produced for workers of auxiliary production as a percentage of the wages of workers in the main production (adjusters, order pickers, assistant foremen, etc.).
  
  In practice, it is often used mixed forms of wages. This applies, first of all, to employees who combine several positions in one enterprise.
  
  Lump-sum pay. It is used to calculate payment for a set of works or the production of a certain volume of products or works, and not for a specific production operation.

Pay systems

Exists three main wage systems:

tariff;
tariff-free;
mixed.

Tariff system is a set of standards by which the differentiation of wages of workers of various categories is carried out.

The tariff system of remuneration consists of several elements (Fig. 1):

Figure 1. Elements of the tariff wage system

Tariff-free wage system implies the non-use of guaranteed wage rates and official salaries. Under a tariff-free system of remuneration, the salary of an employee depends on end results the work of the entire unit of the organization and represents a share in the wage fund earned by the entire team. The share of wages of an individual employee is determined based on the qualifications of the employee and his labor participation.

The use of a tariff-free system is advisable if it is possible to take into account the results of the work of each employee. This system has a positive effect on the overall interest of the team and each employee individually.

The procedure for calculating wages

The procedure for calculating wages is regulated at the legislative level, primarily Labor Code RF.

In each organization, the procedure for calculating wages is regulated on the basis of internal local acts of the organization.

position on wages;
staffing;
The order of acceptance to work;
employment contract;
time sheet;
encouragement order, etc.

To avoid violations of the rights of workers, it is necessary to adhere to clear rules for the calculation and payment of wages.

The amount of the employee's monthly salary must be equal to or higher than established on this moment minimum size salary, taking into account the regional coefficient.

For the correct calculation of wages, it is necessary to take into account the methods of remuneration accepted in the organization for each position, all types of penalties and incentives, tax deductions and various social allowances.

For the month worked, the employer is obliged to issue pay slips to employees, which indicate:

amount of accrued wages;
allowances;
premiums;
due deductions;
withheld personal income tax;
the amount of the advance paid;
the balance of the company's debt.

Remark 1

Thus, payroll includes many aspects of the internal procedure for remuneration, and legal requirements.