INVESTMENT - CONSTRUCTION SPHERE

Ratespaymentcorpse inconstruction

1. Tariff regulation of wages in construction

3P cm = T cm × 3 slave

Where: 3П cm - wages of workers in the estimated cost of construction of the facility, rubles; T cm - average (estimated) tariff rate of remuneration for workers in the estimate for a specific facility, rub./hour; 3 slave - labor costs of workers according to the estimate, hour-hour. Currently, labor costs according to the estimate are determined in a generalized form, without division into specialties and qualifications of workers. The purpose of estimate planning of construction costs is the formation of a full wage fund for a construction project, and tariff regulation in production conditions ensures differentiation of workers' wages in contract construction organizations. The principles of continuous planning and compliance of management functions in construction link these tasks into a single system through tariff rates for construction workers. The rule of unity of management functions provides that actual costs allocated to labor costs must be equal to (or close to) the planned amount of funds for these purposes. The administrative-command provisions for tariff regulation are preserved by the State Construction Committee of the Russian Federation in the Methodological Provisions for Determining the Amount of Funds for Labor Payments (MDS 83-1.99). The estimate system recommended by the State Construction Committee of the Russian Federation is based on linking the estimated wage rates to the subsistence level (poverty level) and to the 1986 tariff schedule common for all construction workers (Resolution No. 115 of the CPSU Central Committee, Council of Ministers of the USSR, All-Union Central Council of Trade Unions dated September 17, 1986 No. 1115 “ On improving the organization of wages and introducing new tariff rates and official salaries"). Until now, the Soviet tariff system of remuneration in construction has remained unchanged; the range of the tariff scale, tariff coefficients and rank classification have been preserved. This situation not only does not meet the objectives of market pricing, but its application in practice has led to serious negative consequences in the development of the country’s construction complex, the main of which are significant deviations in the estimated and actual wages of workers in real construction. As a result of the implementation of administrative recommendations in the construction complex, part of the wages went into the shadow, semi-criminal area of ​​the economy, trust in estimate calculations was lost and corruption pressure in the industry increased. The problems of tariff regulation should be considered in a unified wage system but separately at two levels: differentiation of wages at the enterprise and budget planning of the wage fund in contract construction contracts. At enterprises, tariff systems are established within the organization itself based on its own interests, motivations and capabilities. In this case, general scientific and methodological principles and rules for constructing tariff schedules are used, as well as industry-wide and federal conditions and restrictions on the classification of work and working specialties. In estimated standardization, tariff rates for labor are determined by agreement between the parties, and methods for determining the contractual level of rates must take into account both the capabilities of the customer and the needs of the contractor, i.e. Modern methods for monitoring the regional labor market should be used.

2. Tariff scales for wages of construction workers

Diagram 1

Factors of influence and priorities of the tariff system of remuneration

The main factor influencing the level of wages is the average level of the tariff system. Based on the absolute value of the average tariff rate (or average wage), it is possible, on the one hand, to determine the estimated amount of remuneration for workers under the project, on the other hand, the calculated characteristics (tariff coefficients) make it possible to obtain unambiguous values ​​of the planned wage for workers of any specialty and qualification category within the established tariff system. The next most influential factor on the level of wages of any worker in construction is the form and structure of the tariff system range. The most important parameter of this level of influence is the determination of the relationship between the average level of tariffs and the boundary indicators - the minimum and maximum wages. The gradation of wages according to working specialties, professions and positions, in today's conditions, is the main parameter of the tariff system of remuneration and is most susceptible to market influence. It is possible to evaluate the work of workers in different specialties only on the basis of comparing the need and usefulness of their labor in the labor market. This circumstance predetermines the mandatory implementation of full-fledged market monitoring of wages by profession. The least impact on the level of wages in the tariff system is exerted by differentiation of wages by qualification categories. The ability of the rank grid to change the level of wages is insignificant, it is within the cost of labor in one specialty and has virtually no effect on the amount of wages for the construction project as a whole. However, at present, graded tariff rates are the main category in determining both the amount of wages in construction cost estimates and in organizing wages in contracting activities. The traditional model of the tariff system, in force to this day, establishes a single wage scale for all professions of workers in construction with a range of 1.8 (the ratio of the maximum and minimum rates). This range in wages determines the egalitarian model of differentiation of income of the population, which is used in the administrative-command system of public administration, and leads to “equalization” in wages, without stimulating the development of the country’s economy. The moderate (market) model assumes a range of household incomes in the amount of (6-8): 1, which can be considered as a guideline when determining the range of the modern tariff system of remuneration in construction. In the planned economy, uniform wage scales were established for all sectors of the national economy. The tariff system of remuneration specified in the resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Russian Central Council of Trade Unions dated September 17, 1986 No. 1115 is currently in effect without change. In the estimated prices of the State Construction Committee of the Russian Federation FER-2001 and TER-2001, the wage tariffs for construction workers are based on the data of this resolution, in which the range of wage differentiation coefficients is equal to 1.8. Today, the country uses tariff scales with a large number of categories, for example, the 18-bit Unified Tariff and Qualification Schedule for budgetary organizations. Such wage scales combine the wages of workers, employees, specialists and managers into a common system. Such a system is suitable for centralized distribution and management of wages, but is not permissible and not possible in market relations of a civil law nature, for contracting activities in construction, although the State Construction Committee of the Russian Federation in MDS 83-1.99 persistently recommended an 18-bit grid for construction. The idea of ​​unifying wage rates for the public sector and for civil law relations at free enterprise enterprises throughout the country as a whole is not new and returns the construction complex to the system of administrative-command management, does not correspond to a market economy and directly contradicts the Constitution, Civil and Labor legislation. The optimal number of categories in the tariff schedule, tested in practice in today's conditions and provided by the regulatory infrastructure, is 6-8 categories, traditionally accepted in construction. When developing proprietary terms of remuneration, enterprises have the right to maintain previously developed and existing inter-category ratios of tariff rates in the 6-bit tariff schedule (Table 1) or accept any other tariff conditions of remuneration.

Table 1

Tariff scales of estimate and normative bases in construction

Diagram 2

Types of tariff schedules with coefficients depending on the main parameters of the system

The simplest and most understandable to develop and apply are tariff schedules of type and, for which we provide a complete diagram and formulas for calculating parameters. Type 2 - linear dependence of changes in tariff coefficients. Uniform and constant growth of absolute values ​​of tariff coefficients. The value of tariff coefficients by category (K ρ) is calculated using the formulas:

K ρ = 1 + A × (P-1), A = P max |P min -1,

Where: K ρ - tariff coefficient for category (p) in the tariff schedule; P - number of the current category in the tariff schedule; P min - number of the minimum digit (1); P max - the number of the maximum category in the projected tariff schedule. Type 4 - exponential dependence of changes in tariff coefficients. Uniform relative increase in coefficient values. The costs of increasing qualifications for each subsequent tariff category are calculated according to the principle of compound interest (exponential function). The tariff coefficient for each category (p) in the tariff schedule is calculated using the formulas:

The tariff coefficients calculated in this way, for the accepted range - 1.8 in a 6-bit grid, correspond to the coefficients adopted in the 1984 estimate and regulatory framework: K 6 = 1.125 5 = 1.8; K 5 = 1.6; K 4 = 1.424; K 3 = 1.266; K 2 = 1.125; K 1 = 1.00 For the practical application of tariff schedules for wage differentiation at enterprises, an important indicator is the concept of the average category and the average tariff rate. In Diagram 2, for the middle of the range in the option, the skill level corresponds to the third tariff category, in the tariff schedule option - to the fourth category, and in the tariff schedule of the option, the middle of the range of coefficients corresponds to the middle of the tariff schedule (category = 3.5). Thus, when comparing different tariff systems and when forming tariff schedules for wage planning purposes (estimated tariff schedules), it is necessary to focus on the middle of the range, and not on the average tariff rate, as is erroneously done. The middle of the range and the average tariff rate (middle category) coincide only in grids with a linear dependence. In production tariff scales there cannot be categories with fractional indicators. This is contrary to the concept of categorization and discrete variation and measurement of staff skill levels. In practical work, average tariff rates of remuneration are often used, which can be obtained from the tariff coefficients of the designed tariff schedules with reduction coefficients. The reduction coefficient is taken for the average value of the range, and the reduced tariff schedule for average wage rates is calculated by dividing the tariff coefficients by the reduction coefficient, calculated as the ratio of the tariff rate of the average tariff level of construction work to the tariff rates of each category.

3. Tariff rates of wages for workers

table 2

Table of branded tariff coefficients and rates by specialty of construction workers

Table 3

Tariff rates of remuneration according to the grading grid of the estimate and regulatory framework of GESN-2001

4. The procedure for developing branded tariff conditions for remuneration of workers

Table 4

Grid of corporate tariff coefficients for qualification categories of construction workers

Diagram 3

Branded tariff schedules for qualification salary categories

Average ranks for tariff schedules are taken for the middle of the range (according to Diagram 3) with rounding to the nearest whole rank, because in production tariff rationing, the fractional value of the category does not make sense. Levels 2-7 of the corporate tariff scale correspond to categories I - IV of the traditional scale and the current characteristics of jobs and blue-collar professions in the ETKS, which allows them to be used without changes. Level 1 of the proprietary 8-bit grid (for unskilled workers) allows you to include in the system of tariff regulation of wages apprentices, interns and, most importantly, “guest workers” - hired workers from other regions and foreign construction workers who do not have construction licenses. The level of wages for an unskilled worker is set independently by the enterprise and is within 0.5-0.7 of the wages of a qualified worker of the first category according to the ETKS. The highest rank in the proposed tariff schedule is assigned individually to highly qualified craftsmen in their specialty. The level of such tariff rates is set outside the formula for calculating coefficients for other categories. 4. Calculation of tariff rates of remuneration for the current period for a worker of any specialty (c) and any qualification (p) is determined in the designed corporate tariff system according to the formula:

T s. R. = T base × K s × K r × K d,

Where: T av - tariff rate for a worker in specialty (c) category (p), rub./hour-month; T base - base wage rate - average wages of workers for the planning period for the organization, rub./hour-month; K с - coefficient of the tariff schedule by specialty, taken according to the data in Table 2; K p - coefficient of the bit tariff scale, is taken according to the data in Table 4 (for an 8-bit scale); Kd is a coefficient that takes into account additional wages according to systemic conditions of remuneration (incentive and compensatory payments). Coefficient (K d) allows you to adjust and include in the tariff rates of the corporate system additional payments for specific working conditions of individual specialists, for whom allowances have been established by the administration of the enterprise. For example, the calculated rates are applied to time workers, and for piece workers an increasing coefficient of 1.07 is introduced (7% is half the increase in the tariff scale coefficients). B coefficient (K d) you can include allowances for work in difficult and hazardous conditions, work at heights, allowances for mobile and mobile conditions of work, etc. In the example of calculating the corporate tariff system of remuneration, a base rate of 10 thousand rubles was adopted. and tariff coefficients of tables 2 and 4 were used. For the 1st category (unskilled workers) and 8th category (highly skilled workers), tariff rates were calculated for all specialties at the same level based on the characteristics of the category grid according to diagram 3. Based on the accepted initial data, a proprietary tariff system of remuneration (Table 5) for normal conditions of construction work without incentives and compensating wage payments.

Table 5

An example of a proprietary tariff system for remuneration of construction workers

The tariff coefficient shows that the remuneration of two workers performing work in the same specialty (profession) at the same enterprise can differ significantly. And the reason for this is the different skill levels of workers and the complexity of the work they perform. Depending on their qualifications and complexity, workers are assigned ranks and tariff coefficients (TC) are established.

Here are some examples:

• 1, the lowest, is assigned to such workers as a watch glass cleaner, a bathhouse maintenance worker, a stoker, a nanny and others;
• 2-6 - the most numerous category of a wide variety of working professions;
• Adjusters of various equipment (technological, printing, testing, etc.) “reach” the 8th level.

A list of all professions and categories is given in the All-Russian Classifier of Worker Professions and Clerk Positions, but it does not contain information on how to calculate the tariff coefficient of the category. In addition, starting from 07/01/2016, when determining qualifications, they turn to. They use the concept of “skill level” (from 1 to 8).

How to calculate

In the Soviet Union, there was a unified tariff schedule, which established minimum wages (for the lowest qualification category for a specific profession) and Labor Codes. Currently, there is no such grid and the question arises: what does the tariff coefficient show in practice and why is it needed.

It shows the following: the higher the worker’s qualifications and the labor intensity of the work, the greater the labor cost by which the minimum rate is multiplied. It is needed to differentiate wages for workers in the same profession, but performing work of varying degrees of complexity.

Today, the state regulates the Labor Code only in relation to public sector employees (the basic document is the so-called New Remuneration System and industry agreements). Other enterprises have the right to create grids and calculate TC independently. To do this, define:

• how many categories of one profession (specialty) you will enter;
• what is the planned gap between the lowest and highest levels of qualifications;
• how the TC increases - uniformly (1; 1.2; 1.4; 1.6...) or progressively (1; 1.2; 1.5; 1.9...).

To calculate the coefficient with a uniform increase, we use the formula:

(max. coefficient - min. coefficient) / (number of digits - 1).

It was decided to introduce 5 categories for turners: from 2nd to 6th. The gap in the TC is 2 (the lowest is coefficient 1, the highest is coefficient 2).

Solution: (2 - 1) / (5 - 1) = 0.25.

This means that the TC for the categories will be:

Average coefficient

Sometimes organizations have a remuneration system in which the work of workers in one workshop or team is paid at . In this case, you will need to calculate the average TC. The formula for the average tariff coefficient is quite difficult, but let's try to figure it out without scary mathematical symbols. We construct the calculation as follows:

1. Multiply the number of employees with a minimum rank by the minimum labor code.
2. Repeat the operation for each subsequent skill level.
3. Add the resulting values.
4. Divide the amount by the number of employees.

An example of calculating the average tariff coefficient looks even simpler.

The solution will require establishing how many workers work at what skill level.

Let's assume (to simplify calculations) that 2 bits each. 2 people work, the third - 3, the fourth - 4, the fifth - 5, the sixth - 6 (in total there are 20 workers in the team).

2 people (2nd class) × 1 (2nd class TC) = 2.

3 × 1.25 = 3.75; 4 × 1.5 = 6; 5 × 1.75 = 8.75; 5 × 2 = 12.

2 + 3,75 + 6 + 8,75 + 12 = 32,5.

32.5 / 20 (number of employees) = 1.63. We received the average TC of the brigade.

Each worker receives a salary for his work. Based on Art. 135 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), wages are established for the employee by an employment contract in accordance with the remuneration systems in force in the organization. It is possible to differentiate wages using a tariff system of remuneration, when remuneration for work depends on the qualifications of the employee, the complexity, quantity and quality of the work he performs.

According to Art. 143 Labor Code of the Russian Federation The tariff system of remuneration includes:

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

The main element of the tariff system of remuneration is tariff rates.

Tariff rate— the amount of remuneration of an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time (hour, day, month) is fixed, without taking into account compensation, incentives and social payments. The tariff rate of the first category determines the minimum wage for unskilled labor per unit of time.

Tariff schedule- a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and requirements for the qualifications of workers using tariff coefficients. The tariff schedule is a scale of ratios in the remuneration of workers of various qualifications.

Tariff category reflects the complexity of the work and the level of qualifications of the employee, and the qualification category characterizes the level of his professional training. Typically, the first rank is assigned to the least qualified positions, and as the level of complexity of the job increases, the rank also increases.

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 tariff coefficients of the extreme categories is range of tariff schedule. Today, the most common are six- and eight-digit tariff scales with a range of two.

NOTE

The remuneration system, tariff rates, salaries, bonuses, and other incentive payments are determined independently by organizations in collective agreements and internal local acts (provisions on bonuses, provisions on remuneration, etc.). Different organizations may establish different tariff scales, differing, for example, in the number of categories.

Commercial organizations do not have mandatory tariff schedules introduced at the legislative level. They can develop their own tariff schedule. A private employer has the right to independently determine the number of categories in the company’s tariff schedule, the size of tariffs and coefficients.

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

FOR YOUR INFORMATION

From July 1, 2016, the minimum wage in the Russian Federation is set at 7500 rub.. (Article 1 of the Federal Law of June 2, 2016 No. 164-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage””).

DEVELOPMENT OF A TARIFF SCHEDULE BY COMMERCIAL STRUCTURES

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

• progressive absolute and progressive relative (in percent) growth of tariff coefficients (Table 1). In this case, with increasing rank, 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 growth rate of the absolute coefficient is constant;
• regressive absolute and regressive relative growth of tariff coefficients (Table 4). Here, the magnitude of the coefficient and the relative value of tariff coefficients decrease with increasing rank.

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 using the formula:

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

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

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

The calculation is carried out similarly for 4-6 digits.

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

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

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

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

The calculation is carried out similarly for categories 4, 5 and 6.

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

We find tariff coefficients and their absolute increase.

Tariff coefficients for each category are calculated as follows.

We take the value of the tariff coefficient of a certain category 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, using 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 .

We similarly determine tariff coefficients for categories 4-6.

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

• for 2nd category - 0,12 (1,12 - 1);
• for 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.

Tariff coefficients for each category are calculated as follows:

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

We similarly determine tariff coefficients for categories 4, 5 and 6.

E. V. Akimova, auditor

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

1 . Tariff rate - it is expressed in monetary terms sizeremuneration of an employee for performing work dutiescertain qualifications per unit of time.

Tariff rates are set at enterprises depending on .

From complexity, intensity; working conditions and its importance in the form fixed quantities The wage rate of workers is determined by the tariff rate (for time workers - when determining the amount of payment for the time worked; for piece workers - when determining piece rates).

Tariff rate of the first category is the initial value for the formation of tariff wages and represents the level minimum wage the simplest work. It cannot be lower than the minimum wage established by law. Tariff rates of the second and subsequent categories are calculated by multiplying the tariff rate of category I by the corresponding tariff coefficient -

2. There are three types of tariff rates depending on the unit time :

sentinels tariff rates - used for work for which they are established time standards;

daytime tariff rates - applied to work for which rationing is carried out according to production standards;

period tariff rates or salaries - apply for temporary workers, serving the main production. Hourly rates are of particular importance in the organization of wages. rates, since in accordance with the Labor Code of the Russian Federation, the establishment of some additional payments to the basic salary is made on their basis (additional payment for overtime work, for work at night And etc.).

3. Factors influencing tariff rates : \ financial condition enterprises;

The effectiveness of collective bargaining regulation wages at the federal, regional, sectoral, local levels;

working conditions, reflecting the influence of a combination of factors in the working environment on human performance. Increased wages for labor in difficult, harmful, especially difficult and especially harmful conditions are established by increasing tariff rates and through the introduction of additional payments to the tariff wage;

labor intensity. Many enterprises practice differentiation in wages depending on the form of remuneration (tariff rates for piece workers are higher than those for time workers).

Question 49. Tariff schedules

The concept of a tariff schedule

Tariff scale parameters

Types and principles of constructing tariff schedules

1 . Tariff schedule - This set of tariff categories of work(professions, positions), determined depending on the complexity of the work and the qualification characteristics of workers using tariff coefficients. Tariff schedules are an integral part of the organization of wages at an enterprise.

Tariff coefficients show how many times the tariff rates of the second and subsequent categories are higher than the rates of the first category, while the tariff coefficient of the first category is always equal to unit.

Tariff categories characterize one or another level difficultlabor or qualifications of workers. The first category is assigned to workers who have lowest level of qualification, performing the simplest jobs. The last category is paid to employees highest level of qualifications, performing the most complex work.

2. Parameterwithin the tariff schedules are :

number of tariff categories;

tariff coefficients;

range of the tariff scale, i.e. the ratio of tariff coefficients of the first and last digits of the grid;

absolute increase in tariff coefficients - shows the difference between tariff coefficients of adjacent categories of the grid;

relative increase in tariff coefficients - reflects, on what percentage does an employee’s salary increase when moving from rank to rank?

3. In current pricing practice, for most jobs and professions of workers, six-digit range (light industry, food industry, building materials industry, etc.). Workers employed in oil and gas production, in the rolling and pipe production of ferrous metallurgy, in the repair of equipment of power plants and networks are charged based on from seven categories. The smallest proportion of workers is employed in industries that are characterized by the highest complexity of labor, corresponding eighth category (fitting and assembly, welding work, production of folk arts and crafts, blast furnace and steelmaking, etc.).

An example of a six-bit grid is presented in table 5.

Table 5

Six-digit tariff scale

Depending on the nature of the change in tariff coefficients com from category to category there are several types of tariffs grids

tariff schedules with uniform increase tariff coefficients;

tariff schedules with increasing progression tariff coefficients;

tariff schedules with decreasing progression tariff coefficients;

Tariff schedules with mixed character their changes (combination of uniformity with progression or regression and so on.).

The construction of tariff schedules at enterprises should be carried out based on the following principles :

tariff schedules with an increased range and with increasingprogression tariff coefficients, as a rule, increase the interest of workers in improving their skills, performing complex and responsible work - they are established for higher categories;

the nature of the grid construction is determined professional qualification balance enterprise personnel. For example, with a stable shortage of highly skilled workers, their material incentives are ensured by increasing the progression of tariff coefficients for the higher categories of the tariff schedule. The shortage of low-skilled workers and their high turnover can be contained to some extent through

by increasing the progression of tariff coefficients of the initial categories of the grid;

The choice of tariff schedule parameters is largely determined financial capabilities enterprises. Thus, the increasing progression of tariff coefficients in the tariff schedule is more economical than their uniform change.

Salary is calculated per unit of time (hour, day, month). The calculation uses a special indicator - a tariff rate, depending on the level of professionalism of the employee and the industry of activity.

Definition

A tariff rate is a monetary payment to an employee for completing tasks of a certain complexity within a specified time frame. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive provided that all duties are performed. The enterprise can develop tariff wage rates, tariff schedules and staffing schedules, on the basis of which the employee’s salary is determined. The rules by which the calculation is carried out are presented in labor legislation.

How to calculate your salary?

The first step is to familiarize yourself with the tariff and qualification directory of a specific industry to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for calculation is as follows:

• Rate = 1st category rate x Increasing coefficient.

In the calculations, monthly rates are used only if the actual payment coincides with the norms, daily rates - if the number of days of actual attendance at work during the week differs from 5. The employee’s hourly tariff rate is necessarily used when calculating payment:

• in dangerous, difficult and harmful conditions;
• for excess production;
• on night shifts;
• on weekends.

It is calculated by dividing the salary by the number of hours worked in a month (or the average monthly number of working hours for the year). The exact calculation algorithm is specified in the Collective Agreement.

Payment schemes

The payment system is the ratio of the measure of labor and the reward for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.

Time system

With a time-based system, regulatory tasks are developed and the amount of time required to complete them is established. To calculate earnings, the amount of time worked should be multiplied by the rate. It can be hourly or monthly.

Example 1

The hourly wage rate for a worker is 75 rubles. In a month he worked 160 hours against the norm of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.

Information for calculations is taken from the “Time Sheet” and the employee’s personal card. Most often, the hourly rate is used when calculating wages for industrial workers, and monthly salaries are set for specialists and managers.

Example 2

An accountant in an organization has a salary of 15 thousand rubles. During the month he worked 17 days out of the required 20. His salary is: 15,000: 20 X 17 = 12.75 thousand rubles.

Forms of payment are established:

• Simple time-based - provides payment for the amount of time spent on completing a task.
• Time-bonus system - provides additional payments for product quality.

Piece wage system

The salary amount may depend on the quantity of products produced. In this case, prices are determined by multiplying the rate by the category and the production rate. Let's take a closer look at the forms of remuneration.

Direct piecework

In this system, the salary is directly proportional to the number of products manufactured based on established prices. The calculation procedure will depend on the type of norm.

Example 3

The tariff rate for a mechanic is 180 rubles/hour with a production rate of 3 pieces/hour. 480 parts were produced in a month. Salary: 180: 3 x 480 = 28.8 thousand rubles.

Example 4

The turner's tariff rate is 100 rubles/hour with a time limit of 1 hour/piece. 150 parts were produced in a month. Salary: (100: 1) x 150 = 15 thousand rubles.

Similar calculation schemes can be applied not only to a specific employee, but also to the team as a whole.

Example 5

A team of three workers completed the specified amount of work in 360 hours. According to the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of team members and the actual time spent are presented in the table.

1. Calculation of tariff salaries (rub.):

Alexandrov: 60 x 100 = 6000.
Voronov: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.

The tariff salary of the entire team is 17.7 thousand rubles.

2. Find the distribution coefficient:

16: 17,6 = 0,91.

3. The actual salary of workers is shown in the following table.

Piece-bonus system

This scheme provides bonuses for production in excess of the established norm. Such additional payments are considered part of actual earnings and are set in relation to the salary.

Example 6

The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. The bonus regulations provide for compensation in the amount of 10% of the salary for production above the norm. The calculation will be as follows:

6000 x 0.1 = 600 rub. - bonus.
6000 + 600 = 6600 rub. - accrued salary.

The salary of employees servicing equipment is calculated using indirect piece rates and depends on the quantity of products manufactured.

Chord system

In this case, the deadlines for completing a set of works are estimated. The salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of a task. It is used to calculate the salaries of employees involved in eliminating the consequences of accidents and other urgent tasks.

Example 7

The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward in the amount of 150% of the salary is provided for production above the norm. Calculation:

(6 x (1.1-1) : 1) x 1.5 = 0.9 thousand rubles. - bonus.
6 + 0.9 = 6.9 thousand rubles. - accrued salary.

Combined systems

The considered remuneration systems depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered wage systems are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to a direct piece-rate system, and bonuses are paid when work is performed in excess of the norm. To calculate salaries according to differentiated systems, the following are used:

• Tariff reference books of professions.
• Qualification characteristics.
• Workplace assessment report.
• Tariff rate.
• Tariff schedule.
• Coefficients of payment of allowances.

“Unified Qualification Directory of Positions and Salaries”

The tariff rate of remuneration in government agencies depends on the results of certification of tariffs from the “Unified Directory of Positions” (USD). It presents job characteristics and skill level requirements. It is used to rate work and assign categories to workers.

The directory presents tariff rates per unit of time depending on the category of worker.

The 1st category rate represents remuneration for low-skilled labor. Its size cannot be lower than the minimum wage, and the increasing coefficient is “1”. The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of additional payments and allowances, are grouped into a tariff schedule.

Incentive payments

Additional payment is monetary compensation for non-standard work hours, working conditions and labor intensity. A bonus is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:

• for working on a day off;
• overtime and night work;
• multi-shift mode;
• combination of positions;
• increase in the volume of work, etc.

To calculate each type of additional payment, an algorithm must be developed to determine deviations of actual working conditions from standard ones. That is, it is necessary to specify in the employment contract the night work schedule, instructions for each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the bonus and make payments.