.

KTU— Coefficient labor participation . Numerical indicator reflecting the assessment of the participation of a member labor collective(teams, shifts, workshops, etc.) in the overall results of labor. It is used to stimulate wages in the collective form of its organization in order to bring the individual remuneration of individual workers into line with the collective result of work.

The labor participation rate (KTU) is a numerical value that is used as a measure (weight coefficient) for the distribution of earnings received as a result of collective labor. The most common case for the use of KTU is a brigade organization of labor, when the result of labor is achieved by the joint efforts of the brigade, and the piece rate is set per unit of the manufactured product (work performed).

When distributing brigade earnings, there is always a problem between the formal qualification level of workers, the nominal hours worked and the actual contribution to the achievement of the result. Therefore, in order to smooth out this contradiction, in addition to the distribution of the accrued amount in accordance with the categories of workers and hours worked, the labor participation coefficient (KTU) is also added to the distribution base.

Another area of ​​application of KTU is the organization of labor by the "integrated team" method. In this case, the brigade includes workers not only with piecework wages, but also with time wages. However, often workers time payment labor have a significant impact on the overall results of work. Therefore, the coefficient of labor participation stimulates their efficiency. Also, similar systems are used in temporary labor collectives (VTK) and in chord work.

Distribution of earnings by KTU

• In any case, the remuneration of any member of the brigade cannot be lower than provided for in the tariffs, taking into account the hours worked (we do not touch here on deductions for marriage, etc.)
• Surcharges for work in the evening, at night, harmful or difficult working conditions are also charged individually.
• Surcharges for work experience, class, mentoring are individual in nature and are accrued according to separate provisions (as a rule, such surcharges have nothing to do with collective earnings and are accrued from other funds)
• Sick leave, payment for the performance of public duties, bonuses for rationalization proposals, etc. are also accrued individually from the respective funds

Traditionally, the application of KTU is carried out as follows: the base value of the coefficient 1.0 is adjusted in accordance with a set of established rules and indicators in the direction of increase or decrease. After that, the obtained value acts as a weighting factor along with the hours worked in the workforce. Before using KTU in paying for the work of a brigade, workers must be familiar with the procedure for determining it, the reasons for its increase or decrease. Such a change in remuneration implies an advance warning of a change in its conditions in accordance with applicable law.

The coefficient of labor participation itself should be obtained as a result of operations on other indicators in which the enterprise is interested. Very often, multiplication is chosen as the main mathematical operation. From point of view possible consequences is a very dangerous operation. The fact is that if each of the indicators can be fulfilled by more than 10%, then the total redistribution of earnings may be completely different from what the person who introduced this system of labor incentives was counting on.

I'll show it For example:

Let there be three people in our "team". At the same time, two of them fulfilled all the necessary requirements that apply to employees. That is, the enterprise has no complaints about them (let us note this fact for ourselves). And the third - exceeded each of the indicators by 20% (we have an assessment coefficient of 1.2) and we have three such indicators. Then:

KTU1 = 1,
KTU2 = 2,
KTU3 = 1.2 x 1.2 x 1.2 = 1.728

And if we now redistribute the earnings (for example, 1000 conventional units) in proportion to the coefficient of labor participation, we get that the share of the third member of the team will be:

1.728 / (1 + 1 + 1.728) = 0.4635 (Oops!)

That is almost half of the earnings. Since this amount is distributed openly within the brigade, this situation is likely to cause discontent among other members of the brigade. Therefore, when developing systems for paying and distributing the earnings of a brigade according to the coefficient of labor participation, it is imperative to draw up a mathematical model in order to avoid unforeseen consequences.

Advantages and disadvantages of using KTU

• The individual contribution of the employee to the collective result of labor is adequately assessed
• Within the brigade, it is possible to reward individual employees for the initiative, quality, intensity of work
• I have an opportunity material punishment team members for actions that damage the results of work

• A significant part of the indicators affecting the KTU, as a rule, is subjective, which can lead to inadequate assessments.
• If there are obvious or hidden conflicts in the team, the calculation of the labor participation rate can serve as an unspoken tool for the influence of some members of the team on others.

When introducing KTU, it should be remembered that it is still " aerobatics"in labor organization systems, which presupposes the existence of a certain culture of production and work. I highly do not recommend implementing such systems for specialists with little work experience, since the process of implementing a wage distribution system according to KTU involves the preliminary construction of mathematical models and evaluation of the results at the modeling stage. After that rather serious explanatory work and training of workshop foremen and foremen is necessary. staffing, age structure among employees, relationships in the team, the presence of internal competition.

If you do not take into account one of these factors, the introduction of a seemingly progressive system can be detrimental to the unit. In my memory, there was an example when the "old" shop workers, in pursuit of high earnings, oppressed the "newcomers" in every possible way, determining the coefficient of labor participation rather subjectively. At the same time, the head of the shop constantly complained about the lack of staff and staff turnover, thus justifying the failure to fulfill the plan. As a result of the revision of the entire distribution system for KTU, it was possible to level and stabilize the situation. Not only the coefficients themselves were revised, but also the norms of time and prices for the work performed. But that is another story...

Note. Lord students! Read the comments to the problem carefully, because, unfortunately, in educational institutions often teaching staff give tasks without understanding the nuances of what they require from poor students. This decision demonstrates the difference between what is taught at the university and real life. Please note that the solution to the problem will change each time, depending on the date on which the problem is solved, because legislative changes fundamentally influence its decision..

Task. Distribute between the individual members of the brigade the total earnings (salary and bonus), which amounted to 13,000 UAH. Taking into account the hours worked, the assigned category and the coefficients of labor participation (based on the table data). Draw conclusions.

A comment. The first conclusions are very sad and do not relate to the task at all. Firstly, a painter and a bricklayer are professions, a master is a position. Bringing them in one list as a condition of the problem - should be ashamed. The position does not have a rank, only the profession has this sign.

Let's move on to the third column. Since the average amount of working time in a month is 168 hours, we pay attention to the bricklayer. Overtime must be paid as overtime. Therefore, we will try to find out whether such an event could have occurred without overtime. Based on the working time calendar, we find out that this was possible in 2009 in July. The number of working hours is 184. The next similar month we have is December 2010, but it has not yet come and there are 183 hours.

Since we have determined the date absolutely accurately, using Art. 95 Labor Code of Ukraine, art. 21 of the Labor Code of Ukraine and looking at the minimum wage established from July 1, 2009, which is equal to 630 hryvnia (and was valid until September 30, 2009), we come to the logical conclusion that the minimum hourly wage rate of the 1st category at the moment should be 630/ 168*1.20=4.50 . 1.2 - coefficient according to the General Tariff Agreement. Considering the content of the second column, we will use the table:

Thus, the condition of the problem should look approximately (!) as follows:

I'll tell you why "about". The fact is that the tariff scales and the number of categories at the enterprise are a matter of the enterprise itself, the industry agreement and the trade union. Thus, the one I used tariff scale- one of the most common, but not the only one. Therefore, the hourly rate is defined by me as theoretically possible for these categories in the industrial sector.

But the most interesting is ahead. The point is that, in accordance with Art. 252-7, the team of the brigade can distribute collective earnings using the coefficient of labor participation (hereinafter - KTU). But...

The procedure for the application and determination of KTU is established in the brigade in accordance with the current this enterprise regulation approved by the head of the enterprise in agreement with the trade union committee. We arrived. There is not a word about this in the conditions of the task. This means that by making ANY of our own assumptions about the distribution of the bonus fund, we will be right. In the end - ANY decision will be correct.

Solution . Let's solve the problem based on the corrected initial data.

The amount that must be paid to employees in accordance with applicable law on the basis of hours worked and hourly wage rates is:

The total amount, respectively, will be: 1021.44 + 1346.40 + 1242.00 = 3609.84

Thus, it is necessary to distribute 13000-3609.84=9390.16

The distribution of the bonus fund will be carried out on the basis of the assumption that its distribution occurs on the basis of the accrued payment for the hours worked, taking into account the KTU. That is, for the calculation, we will compile the following table:

The sum of the products of payments on KTU is 3577.344, so the premium due will be equal to the quotient of the payment and KTU by 3577.344 and all this multiplied by the amount of bonuses to be distributed (9390.16).

KTU is a numerical indicator of the work of an employee. At the same time, taking into account various kinds of criteria and using a special formula, it is possible to calculate who worked and how. As a rule, such a calculation is necessary for the calculation of allowances and additional payments to the salary. In the article, we will dwell in more detail on the scope and procedure for calculating the KTU.

Scope of KTU

KTU is a quantitative expression of the participation of a particular employee in the overall production process.

The coefficient of labor participation, as a rule, is necessary to calculate additional allowances or surcharges. For comparison: if we take into account only the norm of hours worked and the employee's qualifications (rank), then this gives rise to the depersonalization of labor. In turn, KTU “helps” the employer to understand who and “how much” has invested in the process.

Despite the fact that the Labor Code of the Russian Federation does not contain such a term as KTU, in practice more and more employers, especially when it comes to team (team) work, resort to such an assessment of labor. Of course, from one worker there will be no such result as from team work; but the employer clearly sees who really worked.

Please note that KTU cannot be used to calculate the salary for the position. This type earnings cannot be changed without objective reasons (for example, a change in position, a decrease in the number of working hours, etc.), and if, for example, KTU is less than 1, then this automatically reduces the amount of earnings to which the coefficient is applied. Since the legislator prohibits worsening the position of an employee in comparison with the Labor Code of the Russian Federation and making his earnings, which was agreed upon when hiring and included in the text of the employment contract, do less depending on the indicators, it can be concluded that it is advisable to apply KTU for calculation of incentive payments.

As noted above, KTU is used in the collective form of wages, which is one of the types of piecework wages. At the same time, KTU can be used for:

1. Distribution of total earnings for the entire team.
2. Allocations of additional, saved or over-allocated funds.

An example of distribution by KTU can be, for example, a bonus for increasing production volumes, savings on the salary fund, etc. The organization has a saved wage fund of 50,000 rubles. The head decided to issue a bonus to the entire team. For the purpose of distributing the amount, the KTU coefficient is used.

At the same time, there are so-called individual payments that cannot be associated with KTU. This includes, for example, a surcharge for heavy or harmful conditions labor; allowances for work experience, class, length of service, etc. - that is, you are payments that are associated with the position of a citizen or his personality.

The advantages of using KTU are:

• individualization of employee's work;
• a variant of material punishment for non-fulfillment of their part of the work in the team;
• adequacy in the assessment of the employee's work.

Cons of using KTU:

• if there is a conflict in the team - the possibility of manipulation;
• not always accurate criteria for assessing personnel.

If KTU is used at the enterprise, then it is used constantly, and not once a year or every 3 months. Otherwise, employees have the right to apply for the protection of their rights to the labor inspectorate.

The introduction of KTU in production requires not only proper documentation, but also training of employees, since we are talking about determining labor criteria, mathematical modeling of work, etc. It is necessary to bring to the attention of employees, on which their size will depend wages what indicators will be taken into account, that is, to conduct large-scale campaigning and explanatory work.

What formula is used to calculate?

Since the legislator in the Labor Code of the Russian Federation does not explain how the KTU is calculated, the employer has the opportunity to develop his own system for calculating the coefficient in relation to the specifics of his enterprise. Consider one of the variants of the formula.

Labor indicator \u003d basic KTU + K (lowering or increasing criteria).

As a rule, the base KTU is equal to 1 or 100. In other words, if there is no need to apply a lowering or raising criterion, then the premium is paid in the base amount; but if a reduction criterion is used, the required number of points is subtracted. The same is true for escalating criteria.

The employer must approve by a local act not only the calculation formula, but also a list of lowering and raising criteria. This is done, as a rule, in the form of a table and communicated to all employees.

The salary of an employee using KTU will consist of the following parts:

• base salary (tariff rate);
• individual allowances;

The second version of the formula might look like this:

KTU \u003d U / sum Y * number of team members, where

Y - the number of points earned by one employee;

Sum U - the number of general, brigade points.

In the above formula, there is no indication of downgrading and raising criteria. However, they are included in W.

In this case, all data should be summarized in a table. As a rule, the calculation is made by the head of the brigade or an employee of the personnel department. Of course, the figures may change monthly; however, we recommend that you bring the amount of KTU to the employees before the approval of its manager so that the employee can express his claims in case of disagreement before the money is transferred.

The second option for calculating KTU indicators is at the brigade council, where all points are calculated, decreasing and increasing coefficients are considered, etc. This is done to make the calculations transparent. The meeting is recorded in minutes, which is transferred to the head of the organization.

Criteria that lower performance

The criteria that can lower the overall KTU indicator are developed by the employer independently, taking into account the specifics of the work of employees. All criteria are collected in one table and in front of each is the amount of points by which the indicator is reduced.

Here are some examples of downgrading criteria:

• being late for work;
• being late from the lunch break;
• non-fulfillment of daily indicators in percentage terms);
• violation of labor discipline;
• work without protective equipment;
• non-compliance with labor protection requirements;
• marriage in products;
• use of production equipment for other purposes;
• refusal to follow the instructions of the management;
• work on faulty equipment;
• untimely implementation of the instructions of the management, expressed in a decrease in the performance of the brigade.

The list of criteria that lower the KTU indicator can be expanded. However, all criteria should not only be brought to the attention of employees indicating the quantitative data of the reduction, but also explained with specific examples.

It is not allowed to “invent” new criteria without bringing them to the attention of employees in order to manipulate their labor. Otherwise, the guilty person will be held administratively liable under s. 5.27 of the Code of Administrative Offenses and will be forced to pay a fine.

Criteria that boost performance

The list of raising criteria is also developed by the employer. These may include the following:

• increase in the volume of work;
• introduction of new methods of production;
• overtime work;
• mentoring towards new team members;
• non-standard solutions to complex problems;
• fulfilling the duties of an absent member of the team along with their work;
• participation in public life;
• high culture of production;
• strict adherence to safety instructions.

The list of criteria can be expanded. Next to the criterion should be written quantitative indicator raises.

Thus, the use of KTU at the enterprise for the purpose of calculating additional payments and allowances is applied only if there is an appropriate local act (indication in the collective agreement, labor agreement with an employee). At the same time, all the provisions of the system are brought to the attention of employees, including the calculation formula and indicators that lower / increase the value of KTU.

The coefficient of labor participation is called index, which reflects part of the labor process of one of the employees in collective labor activity and characterizes the overall contribution of the employee to teamwork. Often KTU is called participation fee.

Legislative acts

Indicators of labor participation are primarily regulated labor law Russian Federation, Directives of the Ministry of Labor. Secondarily, the coefficient should be calculated on the basis of guidelines and labor standards. Mandatory participation fee must be registered V employment contract And .

This indicator shows general qualitative and quantitative assessment of the work employees, specialists and managers in the overall positive result, that is, in the intensity and productivity of labor.

In the basic meaning, KTU is expressed as one whole unit or 100%. This contributes to the calculation of the average performance rating of employees and refers directly to those employees of the general team who completed production plan for the reporting period, had no recorded violations of labor protection rules, and were not involved in disciplinary punishments.

The basic coefficient of labor participation has ability to decrease and increase depending on the indicators that have an impact on it. The indicators reflect the contribution of one employee to the overall collective result.

This coefficient can be calculated based on the results of the monthly period. Indicators that have an impact on KTU are taken into account daily for a full and high-quality calculation.

The additional payment for participation is applied in remuneration for labor activity when distributing brigade additional income, bonuses and remunerations that are assigned to a specific section, workshop or brigade.

The tariff is calculated on on the basis of salary and actual hours worked by the team, despite assigned to an employee labor participation rate.

Collective income is not, and accordingly, is not distributed with the help of KTU:

1. Surcharges for night work, harmful and difficult working conditions, overtime and leadership of a team or link.
2. Bonuses for qualifications and work experience.
3. Rewards related to inventions.
4. Disability benefit or any other form of individual payment.

At established rates

The coefficient of labor participation can be used not only in tariff-free wage rates, but also taking into account the tariff salary. KTU can be used in the division of the wage fund into parts. Surcharges that may be included in the calculation of the indicator at established rates:

• bonus for overfulfillment of the plan by the team;
• saving Money relating to the payroll;
• lump-sum allowance in case of reassessment of temporary norms.

According to the accruals, which are made taking into account the tariff, that part of the funds that is subject to payments by the KTU is deducted from the earnings of the brigade employees.

On the basis of how the form of remuneration, both individual and collective, is laid down in the Charter of the enterprise, as well as from the orders of the immediate supervisor, the application of the indicator of collective labor participation looks like this:

1. Tariff-free system of accrual of earnings. In this case, the total amount earned by the entire team is distributed by the average calculation of income for each of the employees, then the result is adjusted using the labor participation indicator.
2. Wages paid in excess of established standards. Each of the employees of the team receives a salary depending on the tariff rate of distribution, and the funds that lie on the balance are issued to the accounts of employees, taking into account the coefficient.

Where not to use

The indicator of the distribution of labor participation funds is applicable only when labor activity produced collectively. According to the Regulations for the application given coefficient, it applies only to the area that is regulated. Participation fee does not include:

1. Compensation to the employee for harmful working conditions.
2. Extra cash payments.
3. Exit fees for workplace on weekends and holidays non-working days, night and evening hours.
4. Variety of cash benefits.

Who installs

Labor Code not installed the procedure for calculating wages, taking into account the coefficient of participation, it is independently determined by the staff of the enterprise. The procedure for accruing such funds may differ depending on working conditions and the type of industry, but in no way should it contradict the regulatory framework.

The distribution of earnings occurs in a variety of ways, but it should be remembered that cash in the form of wages for each of the employees cannot be less than the established tariff rate (salary).

Criteria for increasing and decreasing the indicator

The indicator is set when executing production tasks enterprises without violations of labor discipline and exactly on time by the head.

Exists several criteria to increase and decrease the ratio.

Increasing:

1. The team takes the initiative to master advanced technologies and the workplace, which significantly reduces labor costs (+0.2 +0.4).
2. Increasing the intensity and efficiency of the team to reduce deadlines task completion (+0.2 +0.4).
3. Performing complex procedures by an employee, taking the initiative to combine several professions or assisting other employees of this team in their work activities (+0.1 +0.3).
4. Carrying out activities inconsistent with the category of qualifications, and performing tasks that are an order of magnitude higher (+0.1 +.0.3).

Lowering:

1. The set task was not completed on time (-0.2 -0.4).
2. Marriage in the process of labor activity, which determines the possibility of large labor costs (-0.2 -0.4).
3. Failure to complete the order (-0.1 -0.3).
4. Violation of the rules for the operation and operation of mechanized production and equipment (-0.2 -0.5).
5. Damage or loss of a working tool (-0.3 -0.5).
6. Activities that do not comply with HSE (-0 -0.5).
7. Disciplinary violations of the production regime (-0.2 -0.5).
8. Absence from the working day (0).
9. Disciplinary violation of the customer's rules (-0 -0.5).

How to calculate

KTU is calculated according to formula: from the use of KTU in that the work activity of one employee is consistently and correctly assessed against the background of the team, within the brigade there is an opportunity to improve skills and show initiative, which will be paid according to merit, and it is also possible to punish employees who violated manufacturing process which resulted in a decrease in performance.

This cash distribution also includes flaws, which act as a subjective assessment of the primary indicators of the general labor collective, and not the employee as a whole, the environment of relationships in the team is also a significant drawback.

The distribution of wages, taking into account KTU, is presented in this instruction.

The coefficient of labor participation shows the measure of the labor participation of an individual employee in the overall result of the brigade, production team.

Calculation of labor participation rate

This is a generalized quantification the labor contribution of an individual specialist. The use of KTU prevents the subjective assessment of the contribution of each employee to the common cause, the emergence of conflicts over the calculation and payment of wages.

Application of labor participation rate

The base value of KTU is 1 or 100. This value applies to accruals to employees who, in the billing period:

• completed the task;
• followed the requirements for production technology, quality, labor protection;
• observe labor discipline;
• observed official duties, work instructions.

The base coefficient increases or decreases depending on the indicators reflecting the individual contribution of a specialist to the collective result of labor.

Each organization determines the individual dimensions of the KTU. The decision is made by the council (meeting) of the brigade and is drawn up in the appropriate protocol.

In the future, daily records of indicators are kept and the total KTU is calculated.

Criteria that can reduce the size of the coefficient:

• failure to comply with the order of the head;
• violation of production technology;
• non-fulfillment of the plan, established economic indicators;
• marriage, poor quality of work;
• violation of labor discipline;
• non-compliance with labor protection requirements; performance of work without appropriate briefing, work permit, personal protective equipment;
• use of faulty tools, equipment, faulty equipment;
• use of equipment for other purposes, etc.

Indicators that increase the value of KTU:

• manifestation of initiative, creative activity in the performance of production, organizational and technical tasks;
• solution of a complex and responsible task;
• performance of work in a short time;
• mentoring, etc.

KTU is most often used for piecework wages. The tariff part is calculated according to the hourly tariff rates and hours worked. The bonus and payment according to the coefficient of labor participation are paid from the over-tariff part of the payroll (the over-tariff part of the salary).

With the use of KTU, surcharges such as:

• bonus for labor achievements (for fulfilling the excess);
• a one-time remuneration in connection with a change in standards;
• savings in wages associated with the release of staff.

The over-tariff salary, distributed according to the coefficient, is applied to the cost of production.

Labor participation rate: formula in Excel

Actual labor indicator = basic KTU + SC (sum of raising / lowering criteria).

Basic - 1 or 100. Reducing criteria for assessing the labor contribution are deducted from the basic labor indicator. Increasing - are added.

An example task. A team of 4 employees works in the woodworking shop. They have 3 types of equipment. Wages are calculated using KTU. A system of raising and lowering criteria has been developed.

To calculate an individual KTU, a separate table is compiled:

A separate table is filled out for each reporting period. The final indicator is the sum of the base and raising / lowering criteria.

To understand how wages are calculated using KTU, let's distribute the over-tariff part of the payroll among the members of the team. Let's suppose that for May this brigade has been assigned an amount of 65,000 rubles. This figure must be divided by the amount of KTU for all employees and multiplied by the individual coefficient of labor participation.

Add the line “Total” to the table and calculate the sum of the coefficients of all employees (SUM function):

We calculate the bonus for labor achievements using the formula:

Download an example of calculating KTU in Excel

To this figure it remains to add the tariff part, calculated according to hours worked and hourly tariff rates.

Calculation of labor participation rate (KTU)

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Distribution of brigade bonus using KTU

—————————————————————————— ¦ N ¦ Surname ¦ Rank ¦ Hours ¦ Worked out ¦ Earnings ¦ KTU, accepted ¦ ¦ p / n ¦ working ¦ working ¦ tariff ¦ hours for ¦ according to the tariff, ¦ meeting ¦ ¦ ¦ ¦ ¦ rates, rub. ¦ month ¦ rub. ¦ brigades ¦ +—+———+———+————+————-+———-+————-+ ¦ 1 ¦ ¦ 5 ¦ 31.85 ¦ 168 ¦ 5 351 ,00¦ 1.4 ¦ +—+———+———+————+————-+———-+————-+ ¦ 2 ¦ ¦ 4 ¦ 27.80 ¦ 136 ¦ 3,781.00¦ 1.0 ¦ +—+———+———+————+————-+———-+————-+ ¦ 3 ¦ ¦ 4 ¦ 27.80¦ 168¦ 4670.00¦ 0.8¦ +—+———+———+————+————-+———-+————-+ ¦ 4 ¦ ¦ 3 ¦ 25.60 ¦ 168 ¦ 4 301.00¦ 1.2 ¦ +—+———+———+————+————-+———-+———— -+ ¦ 5 ¦ ¦ 3 ¦ 25.60 ¦ 152 ¦ 3 891.00 ¦ 0.8 ¦ +—+———+———+————+————-+———-+ ————-+ ¦ 6 ¦ ¦ 3 ¦ 25.60 ¦ 168 ¦ 4 301.00 ¦ 0.7 ¦ +—+———+———+————+————-+— ——-+————-+ ¦ 7 ¦ ¦ 2 ¦ 20.80 ¦ 168 ¦ 3 494.00 ¦ 1.1 ¦ +—+———+———+————+——— —-+———-+————-+ ¦ ¦ Total ¦ 29,789.00¦ ¦ —-+———————————————+———-+—— ———

Note: the percentage of the bonus to the tariff for the hours worked is calculated as the arithmetic mean of the amount of the bonus for the fulfillment and overfulfillment of the normalized task by the days of the month.

The coefficient of labor participation is a generalized quantitative assessment of the real contribution of each member of the brigade to the final result of labor, which takes into account individual labor productivity, the complexity and quality of the work performed, assistance to other members of the brigade in the work, compliance with labor and production discipline. With the use of KTU, the collective earnings of the brigade are distributed.

The collective earnings of the brigade are earnings that include the amount of wages for the amount of work actually performed by the brigade (by pieceworkers) or hours worked (by time workers) and the amount of bonus accrued under the current bonus systems.

The distribution of earnings, taking into account the KTU, is applied only with the voluntary consent of all members of the brigade. The transfer of the brigade to the distribution of wages using KTU is issued by order for the plant or workshop, depending on established order at the enterprise, and is coordinated with the trade union committee.

Basic and actual KTU. Methods for determining KTU are varied.

Labor participation rate: application and calculation in Excel

They are mainly based on accounting for the quantity and quality of manufactured products or work performed, the efficiency of equipment use, professional excellence, rational organization labor.

As a rule, a unit is used as a basic KTU, the actual KTU is established for each member of the brigade by the collective (council) of the brigade. The actual KTU can be equal to the base one, as well as be greater or less than it.

Equal to the base KTU is established by workers who performed work corresponding to their qualifications, had no comments about production activities and violations of labor discipline. Elevated KTUs are installed by workers who have partially performed work for more than highly qualified than their category, mastered and applied advanced methods, combined the performance of operations of related professions, actively helped young workers. Reduced CTUs are used in cases where the workers, in the general opinion of the team, performed work below the level of their qualifications, did not complete production tasks on time, violated labor discipline, or had other omissions that had a negative impact on overall work results.