Accrual process wages always exciting question for all workers. Currently, there are various systems of remuneration, some receive their earnings in a fixed amount, others have a tariff rate. In fact, each system has similar features and fundamental differences. Consider what the official salary and the tariff rate are, what similar features two different concepts have, as well as their distinctive features.
What is salary
Before you understand how the tariff rate differs from the salary, you need to look at these two concepts in detail. In fact, a salary is a fixed amount of an employee's earnings, which is accrued for the performance by him official duties. In simple words it is paid in full only if two important conditions are met, that the employee performs his duties and stay at the workplace in accordance with his work schedule.
Wages and salaries are two different concepts, for the reason that a fixed amount of money is just a part of the employees' earnings, in addition to it, he can receive various bonuses, for example, bonuses and other payments. The definition of salary means a fixed amount that an employee is guaranteed to receive at the end of the month worked, provided that he stayed at work in accordance with his work schedule.
Tariff rate
In fact, the tariff rate is also a fixed payment only not for the billing month, but for a certain time, for example, a day or an hour. That is, wages in this case will be calculated depending on the amount of time worked by the employee.
The calculation of wages in this case is carried out according to a simple formula: the tariff rate is multiplied by the amount of time worked. For example, if an employee's hourly rate is 120 rubles, he works 176 hours a month, then his salary will be 21,120 rubles.
What is the difference
So, we examined what a salary and a rate are, what the difference will be discussed later. There are several differences between these two payroll systems. The main one is that, according to the salary system, wages are accrued to an employee for billing period, that is, a month or a year, depending on the specifics of the work and the position he holds. The tariff rate is a payment for a certain period of time, mainly, it is used for shift work.
Another difference is that the salary is charged for the performance by the employee of his work duties, and the tariff rate is the amount of time worked. In addition, both of these systems are used depending on the specifics of the work, for example, in some positions, the level of income of an employee will directly depend on the amount of work performed and the amount of work. Although in this case, wages have a piecework wage system, in relation to which both the salary and the tariff rate can be applied, that is, a fixed amount of payment for the billing period plus a percentage of the amount of work performed.
similarity
Despite all the differences between these systems, they have a lot in common. As it turned out earlier, a salary can be received only after working out the billing period, and the tariff rate involves the payment of earnings for a certain unit of time, an hour or a week, a day. But if the employee did not work for a full month, for example, he was on vacation or on sick leave, then his salary is paid only for the time actually worked.
Consider how to calculate the hourly rate from the salary. Everything is quite simple, for this you need to divide the fixed amount by the number of days or hours worked. For example, if it is 25,000 rubles per month, then you can calculate how much he earns per day, if there are 22 working days for 8 hours in a calendar month. Thus, his tariff rate for the day will be 25000/22, equal to 1136.36 rubles per day or 142 rubles per hour.
Please note that under the payroll system, the employer unequivocally pays the employee only upon the fact of the time he has worked, that is, the salary is charged for the period that he is absent from the workplace.
Thus, the employer single-handedly establishes a system of remuneration for employees of his enterprise: salary and tariff rate. What is the difference? Significant differences are that the tariff rate is applied in most cases to a representative of the profession in the field of production or service, the salary is more often applied to employees in the field of economics or other intellectual activity.
The state is in dire need of a strong army. For this reason, contract servicemen are being actively recruited today. They are able to successfully replace conscripts. In order to attract as many new contract servicemen as possible, it is planned to raise salaries for servicemen this year and next.
Russia has great amount weapons of mass and local destruction. Against this background, there is a need for specialists capable of performing proper maintenance.
Approximately 1/3 of the state budget is spent on servicing the military forces. Part is spent on the development of the latest weapons. The second part goes to payments to the military.
The total salary of military personnel consists of:
- Salary.
- Additional payments.
- Premium.
What influences
The salaries of Russian military personnel are affected by the following:
- seniority;
- personal merit;
- time of service;
- rank.
The military receives a salary depending on the length of service. Persons serving beyond the polar pole receive bonuses.
12 months of service count as 24 months of service.
Personal merits are understood as accomplished feats. It also matters where the soldier served. People who serve in hot spots are paid more.
Pros and cons of contract service. Watch the video.
Other allowances
There are other allowances as well. They link to:
- knowledge of several languages;
- the presence of VO;
- excellent physical preparation.
The extent to which a person is able to make a decision in a critical situation is also taken into account.
Percentage
The amount of monthly allowances from salary in the Russian Federation looks like this:
- length of service - 11-39%;
- high qualification - 6-29%;
- secrecy - 66%;
- specific conditions - 100%;
- completion of special tasks - 100%;
- special achievements - 100%.
Shooter salary
A shooter is a private with two years of service. You can find out how much he earns from the plate.
Squad leader salary
The squad leader is understood as a junior sergeant of the 3rd class, whose length of service varies from 2 to 5 years.
The salary of the squad leader, who is a sergeant of the 2nd class and has a length of service from 5 to 10 years, looks like this:
Salary of the deputy platoon commander
A deputy platoon commander is a senior sergeant of the 1st class with a length of service of 10 to 15 years. The table shows how much he receives:
Platoon commander salary
A platoon commander is a foreman, a foreman, whose length of service is 15-20 years. The table shows how much he earns.
How much a foreman, master with a length of service of 20-25 years earns is shown in the table:
Officers' salaries
This position implies higher education. With allowances, the salaries of officers look quite impressive. Without them, the salary of military officers with an officer rank looks like this:
- Platoon commander - 20.0 thousand rubles.
- Deputy company commander - 21.0 thousand rubles.
- Company commander - 22.0 thousand rubles.
- Deputy battalion commander - 23.0 thousand rubles.
- Combat - 24.0 thousand rubles.
- Deputy com. shelf - 25.0 thousand rubles.
- Command regiment - 26.5 thousand rubles.
- Deputy com. brigades - 27.5 thousand rubles.
- Brigade commander - 29.0 thousand rubles.
- Deputy com. divisions - 29.5 thousand rubles.
- Division commander - 30.5 thousand rubles.
- Deputy com. housing - 31.0 thousand rubles.
The newly created organization is recruiting workers. You need to decide on salaries. Since there is not much money, it was decided to set salaries approximately at the level of the minimum wage. Moreover, the director insists on very small salaries. We will tell you what liability is provided if the salary is less than the minimum wage.
What the law says
According to the current labor legislation, an employee who has worked out a monthly norm of time and fulfilled his labor duties cannot receive a salary less than the minimum wage - the minimum wage (Article 133 of the Labor Code of the Russian Federation).
Moreover, it is important to understand that at least the minimum wage should be exactly the salary accrued to the employee. The amount received in hand after withholding personal income tax, alimony, etc., may well be less than the minimum wage (Articles 209, 210, 226 of the Tax Code of the Russian Federation).
According to the law, the minimum wage cannot be less than the subsistence minimum (Article 133 of the Labor Code of the Russian Federation). This norm is logical, because every employee can count on guaranteed earnings, which should be enough to meet the minimum human needs. However, in practice, this guarantee provided by labor legislation is not provided. The procedure for increasing the minimum wage should be established by a special law (Article 421 of the Labor Code of the Russian Federation). However, at present, such a law has not been adopted, and the increase in the minimum wage is carried out in a “manual” mode, based on the possibilities of the budget.
From July 1, 2017, the minimum wage is 7,800 rubles. While the current living wage in Russia is set at 9909 rubles.
There is a fine for paying less than the minimum wage
If, contrary to the law, a salary is set below the minimum wage, then the organization and its officials will be held accountable. If the violation is recorded for the first time, then (part 6 of article 5.27 of the Code of Administrative Offenses of the Russian Federation):
- the organization will be fined from 30,000 to 50,000 rubles;
- the head will be fined in the amount of 10,000 rubles. up to 20,000 rubles
If the law is violated a second time, then the fine will be increased, and the leader may face disqualification. For a repeated violation in 2017, the following liability is provided (part 7 of article 5.27 of the Code of Administrative Offenses of the Russian Federation):
- the organization will be fined from 50,000 to 100,000 rubles;
- a fine in the amount of 20,000 to 30,000 rubles will be imposed on the head. or disqualified for a period of one to three years.
In addition, an employee who was not paid the minimum guaranteed salary may require an additional payment for the entire time and pay compensation for the delay in payment (Article 236 of the Labor Code of the Russian Federation).
The first component is salary (salary)- in accordance with the provisions of Article 129 of the Labor Code of the Russian Federation, it is a fixed amount of wages for employees, which does not include compensatory, incentive and social payments.
This part of the salary is established for the performance of official duties (for the positions of managers and employees) or labor duties (for the professions of workers) per calendar month or for another unit of time.
On the basis of official salaries, the remuneration of employees from among employees is carried out, with the exception of employees from among individual pedagogical employees, whose remuneration is carried out on the basis of wage rates.
In turn, on the basis of salaries, the remuneration of workers belonging to the professions of workers is carried out. At the same time, it must be borne in mind that in the institutions of individual chief administrators of federal budget funds, it is customary for workers to set a tariff rate (and not a salary).
In accordance with Article 129 of the Labor Code of the Russian Federation, the base salary (base official salary), the base wage rate are understood to be the minimum salary (official salary), the wage rate of an employee of a state or municipal institution who carries out professional activities in the profession of a worker or an employee's position, included in the relevant professional qualification group, without taking into account compensatory, incentive and social payments.
The tariff rate is a fixed amount of remuneration of an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time, also without taking into account compensatory, incentive and social payments.
On the basis of wage rates, the remuneration of the labor of individual pedagogical workers is carried out, for which norms of hours of pedagogical work are established for the wage rate, which is the estimated value used when calculating their wages, taking into account the specific volume of the teaching load (pedagogical work);
In accordance with paragraph 3 of the Regulations on the establishment of wage systems for employees of federal budgetary institutions, the amount of salaries (official salaries), wage rates are established by the head of the institution based on the requirements for vocational training and the level of qualifications that are necessary to carry out the relevant professional activity(professional qualification groups), taking into account the complexity and volume of work performed.
Under professional qualification groups(PCG) refers to groups of professions of workers and positions of employees, formed taking into account the field of activity on the basis of the requirements for professional training and the level of qualification that are necessary for the implementation of the relevant professional activity (Article 144 of the Labor Code of the Russian Federation).
The criteria for classifying the professions of workers and positions of employees as professional qualification groups are determined by order of the Ministry of Health and Social Development of Russia dated August 06, 2007 No. 525.
Professions of workers and positions of employees are formed in the PKG, taking into account the type economic activity according to the following criteria:
- certain positions of employees from among the teaching staff and researchers who are required to have an academic degree and (or) academic title, and positions of managers structural divisions institutions requiring higher professional education;
- positions of employees requiring higher professional education;
- professions of workers and positions of employees, including heads of structural divisions of institutions, requiring primary or secondary vocational education;
- professions of workers and positions of employees that do not require vocational education.
Assignment of professions of workers and positions of employees to the PKG is carried out according to the minimum level of qualification requirements necessary to work in the corresponding professions of workers or to occupy the corresponding positions of employees.
As an exception, certain positions of employees that are of great social importance can be assigned to the PKG based on more high level requirements for the qualifications necessary for the occupation of the relevant positions of employees.
At the same time, the professions of workers and (or) positions of employees included in one PKG can be structured according to the qualification levels of this PKG, depending on the complexity of the work performed and the level of qualification required to work in the profession of a worker or occupy the position of an employee.
The same profession of a worker or position of an employee can be assigned to different qualification levels depending on the complexity of the work performed, as well as taking into account additional qualification indicators confirmed by a certificate, qualification category, work experience and other documents and information.
PKGs are approved by the Ministry of Health and Social Development of Russia (the list of documents is given in Appendix No. I.3.4).
Within the PKG, positions of employees and professions of workers are grouped according to qualification levels. On the basis of the adopted classification according to professional qualification groups and (or) qualification levels, salaries (official salaries), wage rates are set for employees. This ensures differentiation of wage levels for the entire range of employees. public sector. The higher the level of the professional qualification group and the qualification level within the PKG, the higher the salary (official salary), the wage rate of a particular employee should be.
The distribution of positions of employees and (or) professions of workers by professional qualification groups and (or) qualification levels is carried out precisely for the purpose of differentiating the levels of remuneration of employees.
Appointment to a position, determination of the employee's compliance with the position held, assignment of tariff categories to workers, qualification categories to employees and other issues should be resolved on the basis of the Unified Qualification Directory for the positions of managers, specialists and employees (CEN) and the Unified Tariff and Qualification Directory of Works and Professions of Workers (ETKS) .
Also, according to the PCG, in some cases, additional payments for wages are established.
The distribution of positions of employees and professions of workers according to the relevant professional qualification groups and professional qualification levels is given in Appendix No. I.3.5.
When setting salaries for employees, institutions primarily proceed from the basic (minimum guaranteed) salaries (rates) determined by the relevant ministries (departments) in the approximate provisions adopted by them (see Appendix No. I.3.1).
At the same time, it should be taken into account that the basic salaries (rates) determined by the relevant main administrators of the federal budget funds are recommendations. In the case of sufficient allocations, the institutions may provide for the establishment of salaries for their employees at a higher level.
In accordance with paragraph 7.1 of the Recommendations on the development by federal state bodies and institutions - the main managers of federal budget funds of approximate provisions on the remuneration of employees of subordinate federal budgetary institutions (approved by order of the Ministry of Health and Social Development of Russia dated August 14, 2008 No. 425n) minimum dimensions it is recommended to establish salaries (rates) of employees for the relevant PKG taking into account the requirements for professional training and the level of qualifications that are necessary for the implementation of the relevant professional activity and not lower than those in force for the period of introduction of new wage systems tariff rates(salaries) established on the basis of the UTS.
Then, on the basis of calculations on the volume of available budget financing, the salaries (rates) can be adjusted upwards.
In institutions of law enforcement ministries and departments that are not subject to the Regulations on the establishment of remuneration systems for employees of federal budgetary institutions, approved by Decree of the Government of the Russian Federation dated 05.08.2008 No. 583, the size of official salaries (salaries) is determined in accordance with the provisions of departmental regulatory legal acts (see . Appendix No. I.3.3), providing for specific or fork (within the limits of "from" and "to") values.
Salaries for employees (among those whose remuneration before December 1, 2008 was built on the basis of the UTS), employed in the central offices and (or) territorial bodies of federal state authorities, are established on the basis of the relevant departmental regulations (see Appendix No. I .3.2), as well as the provisions of the order of the Ministry of Health and Social Development of Russia dated August 27, 2008 No. 450n.
This order defines the minimum wages of employees holding positions of employees. They are determined on the basis of attributing the positions occupied by employees to the corresponding PKG, approved by order of the Ministry of Health and Social Development of Russia dated May 29, 2008 No. 247n:
Employees engaged in activities in the professions of workers in state authorities, salaries are set depending on the assignments assigned to them. qualification categories in accordance with ETKS, unless otherwise provided by departmental regulatory legal acts.
If the relevant position is not listed in the PKG, the salary for it is set independently by the head of the institution (taking into account the provisions of departmental regulatory legal acts). At the same time, it is recommended to proceed from the ratio of the amounts of salaries established between categories of workers with similar (approximate) requirements for positions held in accordance with the CSA or the applicable tariff and qualification characteristics.
For certain positions, taking into account the provisions of departmental regulatory legal acts, remuneration for 1 standard hour of work may be provided. For example, in sanatorium and resort institutions of the Ministry of Health and Social Development of Russia (order No. 464n dated August 28, 2008), such wage conditions can be established for employees from among those holding the positions of a cleaner of premises (nurse, nurse-washer), cleaner of the territory, cultural organizer, librarian, freight forwarder transportation of goods, typist, accompanist, programmer, gardener.
Rates hourly pay labor of the teaching staff are also established by the head of the institution. At the same time, it is recommended that pay rates be determined as a percentage of the official salary provided for positions assigned to the first qualification level PKG "Industry-wide positions of employees of the first level", taking into account the amount of payment for vacation.
The rates of hourly wages for employees involved in training sessions are given in paragraph 19 of Appendix No. 1 to the order of the Ministry of Internal Affairs of Russia dated August 27, 2008 No. 751 "On measures to implement the Government Decree Russian Federation dated August 5, 2008 No. 583".
In employment, a huge number of payment schemes are used between the employer and the employee. Salary is one of them, but not the only one. What are the other ones, what are their advantages and disadvantages?
Pay Options
Employers can easily confuse themselves and confuse their employees without understanding, for example, the difference between the rate and salary. Of course, any option can be called a salary and not figure out what it consists of, but will it be right? It is much smarter to think about what influences the amount of income and what does not. Perhaps, for the performance of certain duties, it is worth asking the authorities for a pay increase? So it is simply necessary to understand the intricacies of terms related to wages.
There really aren't many options. There are tariff, tariff-free and mixed labor. In turn, the first is also divided into different types:
- piecework form, in which it is possible to objectively evaluate labor indicators by establishing, for example, There are different schemes calculation based on functionality and factors important to performance. So, the salary may depend on the results of the work of not only one person, but also, for example, a group;
- time-based form, in which wages depend on the qualifications of the employee and the time spent. It also implies different systems of calculation.
As for the tariff-free and mixed varieties, as a rule, they do not imply specific indicators and results of the work of employees, while evaluating their participation in manufacturing process in terms of performance. In any case, the calculation scheme should be as simple and transparent as possible. After all, the employer is interested in making the work as efficient as possible, so the dependence of the amount of money paid and the time or effort spent should be completely understandable.
Salary
This is one of the most commonly used options, which belongs to the tariff variety. It has already been successfully applied long time and in the most different areas. The salary of an employee is a fixed part of the salary, which is paid on the condition that the month was worked out in full, that is, there were no sick days, vacations, time off, etc. In other words, this is a "solid" part of the salary that will be accrued, even if the results labor activity zero. The amount of the salary is constant and prescribed in the employment contract, any changes are made by signing additional agreements with the employee.
Applications
Official salary is a concept that is directly associated with the state, so this phrase is similar to clericalism. And that's right, first of all, such a wage scheme is used by state employees. This category includes doctors, teachers, civil servants, the military, etc. In this case, this form of payment between the employer and the employee is extremely convenient and predictable. For greater convenience, even developed staffing tables and showing a fork of salaries for people of various professions with different qualifications.
In addition, part of the salary scheme can be applied in the field of sales. In addition to a small but constant part of the earnings, the employee receives bonuses depending on the effectiveness of his activities. For example, the employer pays him a percentage of completed transactions and concluded contracts.
It is also worth remembering that salary is the amount of earnings before taxes. So what is required when signing employment contract take into account that the figure prescribed in it in any case does not reflect the amount of money that can be received as a result of the work.
What does it consist of?
As in the case of civil servants, so in commercial organizations Salary means roughly the same thing. And this part of the earnings includes only the amount set by the employer. A few years ago, the salary could not be lower than the minimum wage, but the current legislation allows this - if the monthly salary still exceeds this value. In order to achieve this, various allowances, coefficients, bonuses, etc. are applied.
If a we are talking about public sector employees, then qualifications, length of service, district, special conditions and many other factors are taken into account, and not just the position. And then the meager, it would seem, the amount of earnings can grow several times. The salary itself may also in some cases not be paid in full, for example, if the employee went on vacation or on sick leave. But in any case, the amount of accrued earnings at the end of the month should, according to the law, be higher than the minimum wage.
The same applies to commercial structures. Percentages from sales and transactions, bonuses at the end of the month and other allowances are designed to make work in fact more highly paid. Initially, the salary does not include all this.
Rate difference
In the understanding of the majority of the inhabitants, there are no fundamental differences between these two terms, but this is not so. The rate is the full salary without tax deductions, but with coefficients, allowances and bonuses already applied. It is much closer to what the employee actually sees as his income. Another thing - Salary - in this case a synonym. It's easy to get confused, but it's better not to, because the difference between the two amounts behind these terms can be huge.
Advantages and disadvantages of salary
However, this form of calculation entails difficulties for accountants. Instead of accruing and posting the same amounts, they have to constantly update data on bonuses to the earnings of certain employees.
For the workers themselves, the salary is also not always convenient scheme, even with good and regular bonuses, this primarily concerns commercial companies. It is impossible to plan expenses for a long time, since it is somewhat difficult to calculate earnings in next months. There are also so-called seasonal recessions. business activity when the salary can be very small. On the other hand, having worked hard, you can expect a very high assessment from the employer, and in monetary terms.