The role of the wage scale in determining the wages of workers. Unified wage scale

Tariff grid - this is a scale of categories, each of which is assigned its own tariff coefficient, showing how many times the tariff rate of any category is higher than the first. The tariff coefficient of the 1st category is always is equal to one.

The number of categories and the values ​​of the tariff coefficients corresponding to them are determined in accordance with the collective agreement concluded at the enterprise between the administration and workers represented by the trade union. Its provisions, in turn, are developed on the basis of a sectoral tariff agreement and should not allow a deterioration in the situation of workers.

The most widespread is the use of a single tariff scale for the organization wages all workers in the enterprise. As a rule, the number of categories assigned to workers remains the same - 6-8. The general, maximum number of categories in the grid can be determined at a particular enterprise, as well as the values ​​of the corresponding tariff coefficients - arbitrarily. It is obligatory to fix this in the collective agreement. An example of such an organization of remuneration is the use of a unified wage scale for remuneration of employees of budgetary organizations. It can be recommended for everyone else.

Unified tariff scale(ETC) was introduced in accordance with the Decree of the President of the Russian Federation of August 19, 1992 (SAPP, 1992, No. 8, Art. 503) by the Decree of the Government of the Russian Federation of October 14, 1992 No. 785 (SAPP, 1993, No. 16, Art. 1253) ... It is fixed by the Government of the Russian Federation in the following form (Table 1).

Table 1.

The purpose of introducing this grid is to streamline the ratio in wages depending on its complexity and qualifications of workers and to create a mechanism for maintaining these ratios. The categories are assigned by the attestation commission of the enterprise (organization) on the basis of the use of the qualification reference book of the positions of managers, specialists and employees for workers of industry-wide professions. Its third section, which includes qualifications, has been redesigned.

Now the requirements are given in it for the categories of payment ETC, for workers with professions that have a strictly defined industry affiliation (health care, education, culture, etc.), specific regulatory qualification requirements(characteristics) containing the criteria for establishing the discharge.

Enterprises that are not funded by the budget, when introducing ETC, as a rule, to carry out certification of employees in order to assign them a category, develop their qualification criteria, which are based on qualification guides for the positions of managers, specialists and employees. Category I tariff rate in ETC for institutions and organizations budgetary sphere may not coincide with the amount of the statutory minimum wage.

The tariff system is one of the methods for calculating the remuneration of employees in an enterprise. It is built on the basis of rules developed or government bodies, or within the organization.

Calculations based on these principles should be invested in government regulations, in particular, in the rules on. If industry norms are adopted regarding the tariff scale, they must be respected by all, without exception. Tariffs can be approved and.

What is it?

The tariff grid is a set of qualification grades and coefficients that determine wages... This form of payment is designed to take into account the nature of work (), intensity, weather conditions in which employees work, their professional level.

The grids are formed based on:

• Labor intensity.
• Harmfulness (normal, severe, hazardous conditions labor).
• The length of time worked at the enterprise or in the position.
• The sectoral principle of the formation of the remuneration system (in different types industry has its own ranks).

The tariff scale is based on hourly payment labor. Some workers or employees are accrued based on the volume of production, for example, in various industries. The planned volume is then broken down by the number of hours per shift or working day. Thus, the hourly rate of the employee is calculated, regardless of his type of activity.

The enterprise can set rates outside the categories or higher salaries.

The tariff scale contains a certain number of ranges - on average, a 6-digit scale is used. If there is a need, a system is created with big amount discharges, usually this is due to the complexity of production. The second component of the system is the coefficient. Knowing them, you can calculate how much the employee will receive.

The differences between this system and the grading system are discussed in the following video:

How is it used in organizations?

The basic rules are laid down by labor legislation in Art. 143-145 of the Labor Code of the Russian Federation. By general rule wages are based on tariff and qualification reference books. Government regulations are the basis, but other rules may be established, unless the law prohibits deviations.

The changes cannot lead to a decrease in the protection of people in the workplace. For example, this applies to the minimum wage.

The payment system is established by order of the management. The employer and employees have the right to conclude a collective agreement and solve all the nuances of tariffication in it.

Basically, private sector enterprises try to adhere to government regulations. The reason is simple: if problems arise, the employer may be accused of the fact that the tariff scale does not comply with the law, in particular, such claims are put forward by the tax service. In addition, there is a proven practice in the application of these norms. This will protect against many difficulties in dealing with regulatory authorities.

Unified tariff scale for state employees

Unlike private enterprises, government agencies and organizations are required to fully comply with government regulations in the field of wages.

The peculiarity of the tariff system of payment in state and municipal structures is the presence of base salaries. This is a kind of analogue of the minimum wage. To the base salary are added different kinds allowances that can be removed as a punishment. Moreover, than more people will work in the state structure, the more allowances he has or the accrual coefficient grows (the so-called seniority allowances).

Taking into account the changes made almost 10 years ago (2007), the uniform tariff scale has been formally canceled.

In fact, it continues to operate sectoral wage system... Each industry has its own base salaries and ratios. For example, medical staff are paid based on their base salary.

In fact, the old system continues to operate in a changed state, and the name of the remuneration system has also changed. Formally, the ETS continues to apply to some categories of the federal public service.

The system of regulation of labor remuneration

The government has developed a number of acts concerning the spending of the payroll. In particular, the rules and grounds for the production of incentive payments. State professional standards, on the basis of which the effectiveness of the activity of an official or worker of a working specialty is assessed.

Problem new system that management tends to misuse the spending of funds other than those prescribed by law. In addition, there remains a legalized pay gap between managers and employees.

Some experts believe that the 2007 Resolution is not final, and there will be further serious steps to change the existing rules.

Modern classification

It is possible to classify tariff scales on several grounds:

• industry;
• in state (municipal) and private enterprises;
• division within the system of state institutions.

For example, a separate payment system at medical staff and workers of military organizations. In particular, salaries for physicians are calculated according to the categories received, taking into account the base salary and the minimum wage.

Tariffs can be based:

• on a centralized act (decision of the body state power or the administration of the enterprise);
• on a contractual basis (collective agreement).

In addition, if you strictly take into account changes in legislation, on public service the tariff system of remuneration of labor in its previous form is almost never applied, although the principle underlying it continues to be used.

Sectoral agreements are a separate category. Their essence is that employers and representatives of trade unions of the same industry reach an agreement on the rules of remuneration. The agreement cannot reduce wages below the state minimum. Typically, such principles are applied in industry, key sectors of the economy. The law does not provide for restrictions on the conclusion of intersectoral agreements.

Each employee receives a salary for his work. Based on Art. 135 Labor Code RF (hereinafter referred to as the Labor Code of the RF) wage set to the employee labor contract in accordance with the existing wage systems in the organization. It is possible to differentiate wages using the tariff system of remuneration, when the remuneration for labor depends on the qualifications of the employee, the complexity, quantity and quality of the work performed by him.

According to Art. 143 of the Labor Code of the Russian Federation the wage rate system includes:

• tariff rates;
• salaries (official salaries);
• tariff scale;
• tariff coefficients.

The main element of the wage rate system is wage rates.

Tariff rate- the amount of remuneration of an employee for fulfilling a labor standard of a certain complexity (qualification) per unit of time (hour, day, month) is fixed, excluding compensation, incentive and social payments. The tariff rate of the first category determines the minimum wage for unskilled labor per unit of time.

Tariff grid- 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. The wage scale is a scale of ratios in the remuneration of workers of various qualifications.

Tariff category reflects the complexity of work and the level of qualifications of the employee, and qualifying rank characterizes the level of its vocational training... Usually, the first grade is assigned to the least qualified positions, and as the level of work complexity increases, so does the grade.

Tariff coefficient establishes the ratio of the tariff rate of this category to the tariff rate of the first category. The tariff coefficient shows how many times the rate of any of the categories of the grid is higher than the rate of the first category, the coefficient of which is always equal to one. The ratio of the tariff coefficients of the extreme categories is the range of the tariff scale... Today, the most common rates are six- and eight-digit tariff scales with a range equal to two.

NOTE

The system of remuneration, the size of tariff rates, salaries, bonuses, and other incentive payments of the organization is determined independently in collective agreements and internal local acts (provisions on bonuses, provisions on remuneration, etc.). In different organizations, different tariff scales may be established, differing, for example, in the number of categories.

V commercial organizations there are no mandatory tariff scales introduced at the legislative level. They can develop their own rate schedule. A private employer has the right to independently set the number of categories in the company's tariff scale, the size of tariffs and coefficients.

When developing tariff scales, the following should be taken into account: no one should receive a salary below the current minimum wage (minimum wage), and maximum size payment is not limited.

FOR YOUR INFORMATION

From 01.07.2016 the minimum wage in Russian Federation set at 7500 rbl... (Art. 1 Federal law dated 02.06.2016 No. 164-FZ "On Amendments to Article 1 of the Federal Law" On minimum size wages "").

DEVELOPMENT OF THE TARIFF NETWORK BY COMMERCIAL STRUCTURES

When developing the tariff scale, the option of increasing (from category to category) inter-category coefficients is used. There are the following options for building the scale of the tariff scale:

• progressive absolute and progressive relative (in percent) growth of tariff coefficients (tab. 1). In this case, with an increase in the discharge, the indices of the absolute and relative values ​​of the coefficients increase;
• progressive absolute and constant relative (in percent) growth of tariff coefficients (Table 2), where the value of the relative growth of tariff coefficients is constant;
• constant absolute and regressive relative (in percent) growth of tariff coefficients (Table 3), at which the magnitude of the growth of the absolute coefficient is constant;
• regressive absolute and regressive relative growth of tariff coefficients (tab. 4). Here the value of the coefficient and relative importance tariff coefficients decrease with an increase in the category.

The most economical and widely used is the progressive absolute and relative growth of tariff coefficients.

Tariff coefficients are determined based on the specifics of the production process.

Absolute increase in tariff coefficients for each digit can be found by the formula:

Absolute increase in tariff coefficients = Tariff coefficient of the next rank in order - Tariff coefficient of the previous rank. (1)

In our example (see Table 1), the absolute increase in tariff coefficients is:

• for the 2nd category - 0 ,08 (1,08 - 1);
• for the 3rd category - 0 ,12 (1,20 - 1,08).

The calculation for 4-6 digits is done in a similar way.

Relative increase in tariff coefficients is determined as a percentage by the formula:

Relative increase in tariff coefficients = Tariff coefficient of the next rank in order / Tariff coefficient of the previous rank × 100 - 100. (2)

Then the relative increase in tariff coefficients will be equal to:

• for the 2nd category - 8 % (1.08 / 1 × 100 - 100);
• for the 3rd category - 11 % (1.20 / 1.08 × 100 - 100).

The calculation for digits 4, 5 and 6 is performed in a similar way.

Let the relative increase in tariff coefficients be equal to a constant value - 12 % .

We find tariff coefficients and their absolute increase.

The tariff coefficients for each category are calculated as follows.

The value of the tariff coefficient of a certain category is taken as X. Then the initial formula for the 2nd category will look like:

X / 1 × 100 - 100 = 12

X / 1 × 100 = 12 + 100 = 112

X / 1 = 112/100 = 1.12

X = 1.12 × 1 = 1,12 - tariff coefficient for the 2nd category.

We find the tariff coefficient for the 3rd category in the same way, applying the formula:

X / 1.12 × 100 - 100 = 12

X / 1.12 × 100 = 112

X / 1.12 = 1.12

X = 1.12 × 1.12 = 1,25 .

Similarly, we determine the tariff coefficients for categories 4-6.

The absolute increase in tariff coefficients for each category is found by the formula (1):

• for the 2nd category - 0,12 (1,12 - 1);
• for the 3rd category - 0,13 (1,25 - 1,12).

In the same way, we calculate the absolute increase in tariff coefficients for the remaining categories (4-6).

Suppose the absolute increase in tariff coefficients is equal to a constant value - 0,08 .

We find tariff coefficients and their relative change in values.

We calculate the tariff coefficients for each category as follows:

• for the 2nd category: 1 + 0.08 = 1,08 ;
• for the 3rd category: 1.08 + 0.08 = 1,16 .

Similarly, we determine the tariff coefficients for the 4th, 5th and 6th categories.

E. V. Akimova, auditor

The material is published in part. You can read it in full in the magazine

Often, enterprises use a wage rate system. These can be both government agencies and private companies. But the nuances in the application of this system for them will be significantly different.

What is the rate scale and where is it used?

One of the ways to calculate the amount of wages is to use the tariff system. It is governed by rules that are developed by government agencies or specialists within the enterprise. But in the latter case, they must comply with government regulations, as well as the rules on the minimum wage of employees in the enterprise.

Each organization decides on its own which remuneration system it uses. The Labor Code of the Russian Federation during 2016-2017 fixed the norms according to which the tariff system should be introduced into operation. In the organization, on this occasion, notes should be made in the collective agreement or in the regulation on the payment of labor. All the rules and principles of using the tariff system must be spelled out in these local regulations. The management of the enterprise must also prepare a wage scale, according to which the salaries of employees will be calculated.

The tariff scale is to some extent tied to tariff categories. Since all positions that exist in the enterprise can be attributed to a certain category, each category has its own separate wage rate. Most often, the first category is received by those workers who have the lowest qualifications, and so on. If an employee has an increase in the complexity of the work performed, then his salary level also increases.

It follows from this that for more complex and responsible work, there is a higher salary. In order not to use for each separate group of positions different amount, tariff coefficients are applied. They make it possible to immediately raise the salary for the 1st grade to the level of the second or third grade.

This is how the tariff scale is formed, where a certain coefficient is assigned to each category. The use of the tariff system at enterprises is far from uncommon, but the tariff scale at each of them can differ significantly. Private companies often independently develop their own tariff scales, taking into account the specifics of the work. Here, not only the amount of salary may differ, but even the number of tariff categories, because it is developed by personnel officers independently.

Budget enterprises cannot afford this, because they are subject to state regulations, and all control of the work process is carried out by state bodies. Therefore, state-owned enterprises use the Unified Tariff Schedule, which was approved by higher authorities.
Until the end of 2008, the Unified Tariff Schedule operated on the territory of the Russian Federation. It was on the basis of the data set forth in it that the wages for state employees were calculated.

But since 2016, significant changes have occurred in the tariff system of labor remuneration, which has also changed the calculation of salaries for state employees. The term “wage tier” is now replaced by “skill levels” or “skill groups”. Also, incentive and compensation payments have been introduced into the system.

The size of the salary itself and the rate on it are now set by the head of the organization or enterprise. To do this, he must take into account the specifics of the work, its complexity, the employee's capabilities and the level of his qualifications. There is a certain relationship between wages employees and the salary that the manager receives. The higher the average salary of employees, the more money will be counted for the work of the head. This should make it possible to evenly distribute the payroll fund of the enterprise to all employees, and not to overbalance the management.

There is no mandatory tariff scale for private companies. They can also use the tariff system of payment, but they can make up the tariff scale on their own. They are also not obliged to adhere to the tariffication rules established by the Government. Also, employees of such a company can independently decide how many tariff categories they will have. This allows managers to really assess the specifics of the work of employees, to put forward requirements for their work.

Categories to the tariff scale

The tariff rate for the 1st category is set every year at the government level and cannot be lower than the minimum wage. If the latter was at some point increased, then the Government decides to increase the tariff rate for this category.

Each of the categories has its own tariff coefficient, which shows how many times the salaries of the second and other categories are higher than those of the first. One can observe an increase in this coefficient from 1 to 4.5, together with an increase in the number of the tariff category.

Tariff levels show how difficult the work of an employee is. These data can be taken from tariff and qualification reference books, which specify the requirements for the employee, his skills, titles or abilities. Also, wages are highly dependent on working conditions. Their difficulty is compensated by various additional payments or compensations.

Blue-collar occupations are charged in eight categories (from 1 to 8). But that doesn't mean that skilled workers cannot receive more than the minimum set by the eighth grade. The government allows enterprise managers to raise wages to such employees to the 10th or 11th category of the Unified Tariff Schedule (UTS). And if the profession is considered very important (for example, work in medical institution), then you can raise the rate up to 11-12 digits.

If over the years of work the employee's qualifications have grown significantly, then his tariff rate should also increase. Public sector workers improve their qualifications through certification. To carry out this procedure, the norms of the Basic Regulation on the Procedure for Conducting Attestation are used. This document is used only for budget organizations or businesses and is optional for private companies.

There are 18 wage grades in total. The last, the highest, grade is received by highly qualified employees, often the head of enterprises.

The rates in the pay scale are divided according to the industries in which employees work. For example:

• education;
• forestry;
• Agriculture;
• healthcare, etc.
• also industries are divided into types of professions and so on.

Algorithm for assigning a new rank

The law on certification of public sector employees provides for the writing of characteristics for an employee. Such a document must be prepared by the immediate management of the employee no later than two weeks before the certification itself. Such an assessment should include the following data:

• compliance of the employee with the position held;
• compliance of the employee with the category of labor;
• competence;
• attitude to the work performed;
• indicators labor activity;
• indicators of labor performance for the previous reporting period.

The employee must be familiar with this document no later than a couple of weeks before the certification.

The attestation commission includes:

• the head of the enterprise;
• the head of the department;
• highly qualified specialists;
• union representatives.

Members of the certification commission must hear the certified employee and the head of the department in which he works.

If the attested is the head of an organization or enterprise, then his attestation takes place in commissions, which consist of representatives of higher authorities. An employee's work is assessed through an open vote. The decision is taken by a majority vote. In accordance with this decision, the head of the organization receives a month to transfer the employee to the appropriate level of remuneration. All certification results are entered into work book employee, where the tariff category is indicated according to the Unified tariff scale.

Such systems of remuneration as tariffs should be included in the collective agreement for remuneration, or other agreements that contain the norms of labor legislation.

In contact with

Tariff gridIt is often used to differentiate the salaries of employees whose work differs in complexity, and the employees themselves have different skills and experience. How the wage scale is formed and what effect it has on the size of the employee's final salary, we will tell in our article.

How is the tariff scale by category for 2017-2018 used in organizations

In each organization, at the local level, it is fixed which remuneration system is used in it. If this is a tariff system, the rules for the use of which in 2017-2018 are regulated by current regulations Of the Labor Code of the Russian Federation, then in a local normative act, for example, a regulation on wages or a collective agreement, all the components of this system and the principles of their application are prescribed. So, the employer must paint the wage scale that will be used when calculating the salaries of employees.

Within the framework of the tariff scale, the link to tariff categories is fixed. So, all positions in the enterprise are divided into certain groups - categories. Usually, the 1st grade is assigned to the least qualified positions, and as the level of work complexity increases, so does the grade.

NOTE! Naturally, for more hard work that requires certain knowledge and skills, higher wages are established. In order not to set separate amounts for each group of positions, tariff coefficients are used. With their help, the salary assigned to posts of the 1st category is automatically increased by the set coefficient for the 2nd, 3rd, etc. categories.

Thus, a tariff scale is formed, where each category is assigned its own coefficient. The tariff system is used in many enterprises, but their tariff scales may differ. In private companies, personnel officers independently develop tariff scales, taking into account the specifics of the activity, and the number of categories in such scales varies.

V budget system more unity, since in this case the issues of remuneration are regulated at the state level, including the Unified Tariff Grid, approved earlier.

Unified tariff scale for state employees

From the end of 1992 to December 1, 2008, the Unified Tariff Schedule was in effect in Russia, according to which the salaries of state employees were calculated. The main issues were settled in the decree of the Government of the Russian Federation "On differentiation in the levels of payment

labor of public sector employees on the basis of the Unified Tariff Schedule "dated 14.10.1992 No. 785. This act approved the UTS itself, and it was also recognized as mandatory for use in all budgetary institutions.

Initially, the Unified Tariff Schedule consisted of 18 categories, with coefficients from 1 to 10.7. To calculate tariff rate, for example, for the 5th grade, it was necessary to multiply the rate of the 1st grade by the coefficient of the 5th grade. The only question was what rate to use for the 1st category. And it was solved as follows: it was adopted by the Government of the Russian Federation.

Tariff levels were set depending on the complexity of the work. In order to unify the distribution of workers by wage categories, 2 qualification reference books were used:

• Unified tariff and qualification reference book of jobs and blue-collar occupations (ETKS);
• Unified qualification reference book of positions of managers, specialists and employees (EKS).

Both directories are approved by the Government of the Russian Federation. They are constantly updated as the level of technology development rises, new work standards are introduced.

New pay systems in budgetary organizations

Since December 1, 2008, the Unified Tariff Schedule has been replaced by a slightly different method of tariffing the salaries of public sector employees. This happened after the entry into force of the RF Government decree "On the introduction of new systems of remuneration for employees of federal budgetary, autonomous and state institutions" dated 05.08.2008 No. 583.