Tariff schedule for public sector employees table. Formation of the basic part of remuneration: tariff schedule or grades

Enterprises that have received the right, in the conditions of the formation of market relations, to independently resolve issues of organizing wages, use various models and approaches for this. But due to the fact that there is no data bank on best practices for organizing wages, most enterprises still use the traditional tariff system.

Tariff system of remuneration is a set of various regulatory materials with the help of which the level of wages of workers at an enterprise is established depending on the complexity, working conditions and characteristics of various industries.

The main elements of the tariff system include: tariff schedules, tariff rates, tariff and qualification reference books, tariff reference books for employee positions, official salaries, allowances and additional payments to tariff rates, regional wage coefficients.

Tariff schedule- 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 greater than the first. The tariff coefficient of category I is always equal to one. The number of categories and the values ​​of the corresponding tariff coefficients are determined in accordance with the collective agreement concluded at the enterprise between the administration and employees represented by the trade union. Its provisions, in turn, are developed on the basis of an industry tariff agreement and should not allow the situation of workers to worsen.

Tariff rate is the absolute amount of wages expressed in monetary terms per unit of working time. Based on the tariff schedule and the tariff rate of the first category, the tariff rates of each subsequent category are determined. The size of the first category tariff rate is determined by the collective agreement of the enterprise and depends on the financial capabilities of the enterprise, on the one hand, and the state of the wage conditions reflected in the industry agreement, on the other hand.

The tariff rate is the initial value for establishing the level of remuneration for workers, regardless of what forms and systems of remuneration are used at the enterprise.

Depending on the chosen unit of time, tariff rates are hourly, daily and monthly (salaries). Hourly tariff rates are most widely used in practice, since various additional payments are calculated on their basis. Daily and monthly rates are calculated by multiplying the hourly rate by the number of hours in a work shift and the average monthly number of hours worked per month.

Tariff and qualification reference books- these are normative documents with the help of which the level of work and worker is established. They contain information about what a worker of every level of every specialty should know theoretically and be able to do practically. They usually consist of three sections: “Characteristics of work”, “Must know” and “Examples of work”. Previously mandatory for use in all sectors of the national economy, at present tariff and qualification reference books are advisory in nature and are normative only for enterprises that use them. The assignment of a qualification category is carried out by a qualification commission (usually a workshop or factory).

Enterprises using traditional approaches to organization wages, apply tariff schedules, tariff rates and tariff-qualification reference books to determine the wages of workers. For employees who are managerial workers, which means managers, specialists and other employees, such enterprises use a regular salary system. Its peculiarities lie in the fact that a staffing table is drawn up, which is a list of positions available at a particular enterprise, the number of employees for each position and the amount of monthly salaries.

The certification commission of the enterprise, based on the use of qualification directories of employee positions in the certification process, assigns a qualification category to employees.

The qualification directory of employee positions consists of individual characteristics. Each of them has three sections: “Job responsibilities”, “Must know”, “Qualification requirements”.

Like the tariff and qualification directory, the qualification directory of employee positions is currently of a recommendatory nature and can be used arbitrarily by enterprises, with adjustments and changes to its sections.

The frequency of employee certification is also determined by the enterprise itself.

Many enterprises are now following the path of searching for the most effective, new approaches to organizing remuneration based on elements of the traditional tariff system. This is a positive process, which is a consequence of giving enterprises independence in resolving these issues.

The most widespread use is the use of a single tariff schedule for organizing the remuneration of all workers in an enterprise. As a rule, the number of ranks assigned to workers remains the same - 6-8. The general, maximum number of digits in the grid can be determined at a specific enterprise, as well as the values ​​of the corresponding tariff coefficients - arbitrarily. It is mandatory to stipulate this in the collective agreement. An example of such an organization of remuneration is the use of a single tariff schedule for remuneration of employees of budgetary organizations. It can be recommended for everyone else.

The third element of organizing wages based on tariff system- forms and systems of wages. With its help, a connection is made between remuneration and its actual results.

When developing and analyzing the implementation of labor indicators at enterprises, it is practiced to use the average tariff rates of a group of workers (works). All these indicators are determined based on the wage system in force at the enterprise.

When determining the average tariff rate, one of the following calculation methods can be used:

1. Tc = -Σ T·H/Σ H

where T is the tariff rate of workers (works) having the same category; H is the number of workers with the same rank.

This calculation method is most suitable for estimating the average tariff rate of temporary workers.

2. Тс=Σ Т· TP/Σ TP

where TP is the complexity of work for each category.

This formula is used to calculate the average tariff rate for work whose labor intensity is known.

The average tariff rate can also be defined as the product of the average tariff coefficient and the tariff rate of category I.

3. Ts = T1 Ks,

where Тс is the average tariff rate of a group of works (workers); T1 - tariff rate of the 1st category for this group of workers (works); Ks is the average tariff coefficient of a given group of workers (works).

The average tariff coefficient can be set using one of the formulas:

1. Kc =Σ ·H/ΣH;
2. Kc=-Σ K · TP/Σ TP;;
3. Ks = Kb-Kb·Km/Rb-Rs;
4. Ks = Km-Kb-Km/Rs-Rm

where K is the tariff coefficient corresponding to the category of a given group of workers (works); N - the number of workers with the same categories; TP - labor intensity of work having the same categories; Kb, Km - tariff coefficients corresponding to the larger and smaller of two adjacent categories, between which the middle category is located, respectively; Рс - average tariff category of workers (work); Rb, Rm - the larger and smaller of two adjacent categories of the tariff schedule, between which the middle one is located.

For analytical purposes, calculating the above average indicators is advisable only for workers, since the tariff coefficient and category characterize the level of their qualifications, comparable to the requirements of this qualification from the work side. When using ETC, a rank is assigned to managers, specialists and employees for the purpose of clear differentiation in remuneration.

The main elements of the unified tariff system include regional coefficients and wage premiums for work experience in unfavorable natural and climatic regions.

The regional coefficient is a standard indicator of the degree of increase in wages, depending on the location of the enterprise or organization. It is set directly to wages, which are subject to the regional coefficient. They can range from 1.0 to 2.0. For example, if the monthly earnings of a worker at an enterprise where the working wage coefficient is equal to 1.4 is 270 thousand rubles, then he should be accrued: 270.0 thousand rubles. x 1.4 = 378 thousand rubles.

The main task of regional wage regulation is to ensure equal real wages for equal work in all economic regions of the country.

The wages of workers are differentiated using regional coefficients, which are constructed taking into account, firstly, the difference in the level of prices for consumer goods, and secondly, the difference in the budget set of goods, which depends on differences in the natural and climatic conditions of the regions requiring specific sets food, clothing, fuel, etc., thirdly, differences in climatic conditions affecting the worker directly in the process of work and causing an increase in his physical stress compared to similar work in other climatic conditions.

Intersectoral ETC is an analogue for the development of corresponding industry unified grids and unified enterprise grids, in which intersectoral unified conditions of remuneration for various categories of workers must be adapted to the conditions of industries and specific enterprises, to the professional and qualification composition of workers.

When developing a tariff schedule for an enterprise, you need to know:

• main characteristics of the tariff system;
• features of grid construction;
• the most common errors in order to eliminate them.

The number of categories should be determined by the enterprise itself, and the larger the enterprise, the greater the gap in the level of qualifications of workers, the greater the number of categories the tariff schedule can contain.

The ratio of the outermost digits in the developed grids will depend on what interdigit ratio the enterprise will establish.

In this case, we must proceed from the conclusion of psychologists that the lower limit of the feeling of material interest is 10%, that is, the difference in tariff coefficients should not be set less than 10%.

When determining the ratio of extreme gaps, the existing level of wages for the simplest and most complex jobs performed at the enterprise can also be taken into account.

It is very important to establish the principle of increasing (both absolutely and relatively) tariff coefficients from category to category.

There are two principles of growth - equal and progressive. With an equal increase, the growth of tariff coefficients from category to category occurs in an equal amount.

With a progressive increase, tariff rates for higher categories may increase in a larger relative amount than for lower categories.

The greater the level of complexity, that is, the ranks in the wage scale, the more accurately the wages will reflect the differences in the complexity of the work and the qualifications of the employee. The smaller the number of digits, the less this accuracy will be, since most of the work will be charged either with an overestimation or underestimation of its complexity. The smaller the number of ranks in the grid, the less often the worker’s rank changes and the weaker the material incentives for advanced training.

However, the number of groups according to the complexity of work should be limited, based on the optimal relationship between the extreme categories, as well as practical expediency.

When determining the minimum tariff rate for employees of an enterprise, one should focus on the optimal share of the tariff in wages for the current state of the economy, approximately 65-70%, with a subsequent increase in this level to the pan-European standard, according to which in countries with developed market economies the proportion of tariff wages is at least 90%, which ensures a high level of payment organization and labor efficiency.

When developing intra-production tariff conditions for remuneration, the economic services of an enterprise must first of all focus on the relevant territorial and sectoral tariff agreements, distributed in the prescribed manner at the enterprise. Sectoral tariff agreements provide for rules governing social and labor relations in the field of organization, payment, social guarantees, hiring and dismissal of workers, which, in the process of transition to market relations, are aimed at equalizing the conditions for the reproduction of labor at the sectoral level. When developing a collective agreement regarding tariff terms of payment, an enterprise, in accordance with its financial capabilities, can adjust upward the payment rates provided for in industry tariff agreements.

In the collective agreement, as the basis for constructing tariff payments for employees, the enterprise first of all fixes the lowest level of payment for fulfilling the labor standard (range of labor duties), which is the minimum tariff rate. In the conditions of the transition to market relations, when it is necessary to socially protect low-paid workers, it is possible recommend the regressive principle of constructing tariff schedules. It provides for a relative increase in odds, but in a decreasing order. After the grid has been developed - its range has been determined, the inter-category ratio has been established - the tariffing of work and workers should begin. The procedure for carrying out tariff work and workers is schematically depicted in rice. 1.

"HR service and personnel management of the enterprise", 2011, N 10

The labor legislation of the Russian Federation pays a lot of attention to remuneration: an entire section of the Labor Code is devoted to this issue. Any employer is concerned about wages: the price of labor should be market and not ruinous for the enterprise. To achieve this, employers are beginning to develop remuneration systems. On your own or with the involvement of intermediaries and consultants. At the moment, the consulting services market offers a fairly large number of different approaches to building remuneration - both domestic and foreign. Each company has its own characteristics of building such a system. Much depends on the goals of the company, on the corporate culture, on the management system, as well as on the financial condition of the company and, of course, on the labor market.

Comparison of approaches to forming the basic part of remuneration

Article 135 of the Labor Code of the Russian Federation determines that wages are established by an employment contract in accordance with the remuneration systems in force for a given employer. The Labor Code allows companies to establish their own remuneration systems, tariff rates, salaries, bonuses, and other incentive payments, specifying them in collective agreements and local regulations. Currently, in the labor market, wages are determined in two ways: spontaneously and scientifically.

The spontaneous principle of setting salaries is characterized by friendly connections or special influence on the decision maker, as well as, possibly, devotion to the company, length of service, and previous “services to the Fatherland.” All of this together can be a very good method for building the base part of the salary, but only for small companies where “everything is in plain sight.” A salary increase for one employee is perceived naturally by all members of the team if it fits within the framework of their idea of ​​a fair salary increase. In a medium-sized, much less a large company, such a system cannot exist as a motivational system. It becomes a bone of discord, giving rise to gossip, conflicts and unearned rivalry. Such “internal currents” in the life of a team do not lead a business to the heights of leadership. In such companies, smart managers resort to the scientific method of building a compensation system for employees. Towards the construction of a transparent, absolutely logical system based on a scientific approach. But how to build this ideal system?

The whole variety of systems can be classified and three large groups of approaches to building a system can be distinguished:

• approaches based on the tariff schedule;
• approaches based on building a system of grades;
• exotic approaches.

Let's focus on the first two.

Features of using the tariff schedule

Article 143 of the Labor Code of the Russian Federation defines the tariff system of remuneration, which is a remuneration system that is based on differentiation of wages for workers of different categories. The system itself includes:

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

The same article of the Labor Code also defines the tariff schedule: this is 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. That is, tariff rates, salaries (official salaries) and tariff coefficients, taken together, represent a tariff schedule, where each position (profession) corresponds to a tariff category.

The Labor Code allows companies to establish the type, remuneration system, tariff rates, salaries, bonuses, and other incentive payments, which are determined by collective agreements and local regulations. Thus, different organizations may have different tariff scales, differing in the number of categories and the degree of increase in tariff coefficients. When constructing your own tariff schedule, they rely on two main points: the basic value of the “step” of the coefficient and the size of the minimum salary, from which all other salaries will be calculated.

The construction of a tariff schedule begins with identifying the minimum salary. Part 4 art. 129 of the Labor Code of the Russian Federation defines salary (official salary) as a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month without taking into account compensation, incentives and social payments.

On September 1, 2007, Federal Law No. 54-FZ dated April 20, 2007 repealed Part 2 of Art. 129 of the Labor Code of the Russian Federation, which defined the minimum wage. Let us rephrase this norm somewhat and give a definition.

Minimal salary(minimum wage) - the established amount of monthly wages for the work of an unskilled worker who has fully worked the standard working hours while performing simple work under normal working conditions.

Thus, the salary of an employee employed in the lightest, auxiliary, work without harmful factors, with comfortable conditions, is the starting point. For example, the trainee accountant, in practice, calculates everything manually, without the use of technology, is in comfortable conditions, and his activity in the accounting department comes down to “raking out the rubble” of primary documentation, which he will be tasked with organizing. Archivists and clerks work similarly at enterprises in the manufacturing sector of the economy.

What size can the minimum salary be? Firstly, not lower than the minimum wage, as indicated by Part 3 of Art. 133 of the Labor Code. Secondly, it is more expedient for the salary to be not much higher than the average market salary for a similar position. And thirdly, on this salary the employee must eat, travel to and from work, pay utility bills and save something “for a rainy day” or for large purchases. The difficult calculation of such a minimum wage can be replaced by the size of the minimum wage in the subject of the Federation. So, in Moscow in 2011 it is equal to 10,900 rubles. (from 01.09.2011), in the Moscow region - 7229 (from 01.06.2011), in St. Petersburg - 7300 (from 01.01.2011).

Having determined the minimum wage (in our case, this is the tariff rate of the 1st category), we will consider the principle of constructing the tariff schedule itself: using tariff coefficients, the ratio of subsequent tariff rates to the tariff rate of the 1st category is established.

In a simplified form, the tariff schedule of 5 categories is presented in Table 1. Tariff coefficients are given in an arithmetic progression in increments of 0.2. The minimum bet is taken in the amount of 5000 rubles. The value of the tariff rates of subsequent categories is determined by multiplying the tariff coefficient by the tariff rate of the 1st category.

Table 1

Primitive tariff schedule

Of course, in life, constructing a tariff schedule requires a scientific justification for changing the tariff coefficient. The justification for such a procedure may be, as recommended by the Labor Code, the Unified Tariff and Qualification Directory of Work and Professions of Workers and/or the Unified Qualification Directory of Positions of Managers, Specialists and Employees. However, not all positions can be covered by reference books, or the company will independently decide to build its own tariff schedule by modifying the classic ones.

To determine the size of the “step”, two methods are used: arithmetic and geometric progressions.

Arithmetic progression establishes an equal change in the coefficient from tariff category to tariff category (see Table 1). Geometric progression involves increasing the step by a certain number of times. Table 2 shows an example of a tariff schedule with a coefficient that varies geometrically. The tariff coefficient changes by 1.1 times.

table 2

Tariff schedule with a geometrically variable coefficient

When creating a tariff scale, a minimum “step” size is established for a certain characteristic of work. For example, using the first approach, we set a step of 0.2 for the requirement for specialized education and another 0.2 for the actual management of a group of more than two people. Thus, our tariff schedule can take on the following outlines (Table 3).

Table 3

Justification in the tariff schedule (simplified view)

From Table 3 it can be seen that the tariff rate of the 1st category corresponds to a position that does not require specialized education and does not have group leadership. The tariff rate of the 2nd category corresponds to a position with mandatory specialized education and not having group leadership, etc. The tariff rate of the 5th category corresponds to a position with two compulsory specialized education (basic and advanced training), providing for the management of a group of more than 4 people.

From all of the above we can conclude: the tariff schedule is easy to use. By changing the size of the minimum salary and the “step” of the coefficient, you can build your own universal and convenient tariff schedule. In a single organization, it loses its historical cumbersomeness and can objectively reflect a harmonious remuneration system.

Features of using the grade system

In the history of grading, at different stages of the development of capitalist society and scientific thought, completely different approaches to constructing a system of monetary motivation were born and faded into the shadows. All theories were based on the assessment of jobs, and differences appeared in the factors assessed. Thus, in different years, scientists have come to the attention of: the complexity and significance of the work, the requirements for knowledge and skills, the efforts made, responsibility and even the period of freedom of action.

Hay's method

Based on the assessment of positions within the business processes taking place in the company. As you know, any business process has its own input (resources), operations (the process of converting resources into a product) and output (product). Thus, to carry out business processes, an employee requires:

1. resource (input) is knowledge and skills;
2. the ability to transform a resource into a product - problem solving;
3. the result of transformation, expressed in responsibility.

These three factors make up the three guide tables, where the additional parameters are rows and columns.

Knowledge and skills are the essence of acquired and skillfully applied information, the quantity and variety of which is necessary and sufficient to perform a certain job, regardless of where and how it was obtained. Thus, for a human resources specialist to perform high-quality personnel document flow, knowledge of 3-4 normative legal acts is enough (for example, the Labor Code of the Russian Federation, Rules for maintaining and storing work books, Resolution of the State Statistics Committee of Russia “On approval of unified forms of primary accounting documentation for recording labor and its payment. .." and Methodological recommendations for maintaining military records). But a human resources manager cannot do without knowledge of labor protection, regulations of the social insurance fund, etc. Although both of their responsibilities include “conducting personnel records.” To distinguish and differentiate such components, the “knowledge and skill” factor consists of three parameters: depth of knowledge, breadth of knowledge, level of communications. The combination and intersection of these parameters gives a certain number of points for each position on the “knowledge and skills” factor.

Problem solving is entirely based on knowledge and skills, since the ability to transform a resource into a product depends only on the availability of the resource itself, that is, the ability to isolate a problem from a mass of others, analyze it, develop solutions and draw conclusions. Therefore, the “problem solving” factor is taken as a percentage of the first factor. It, in turn, consists of two parameters: the complexity of the problem and freedom of thinking, the combination of which determines the number of points on the “problem solving” factor. Since there are only two parameters, they are in direct proportion: the more complex the problem, the greater the freedom of thinking.

Responsibility is a factor that speaks for itself and characterizes the level of influence on the final result of the product. It consists of three parameters: freedom to perform work, influence on the final result, area of ​​control.

After ranking all positions in the company, that is, assigning each position a certain number of points, all positions are given their own salary. Each number of points has its own salary proportionally assigned to it.

The method is designed in such a way that using it yourself seems to be a very labor-intensive task. At a minimum, you need special education in working with tables and their possible adaptation and the availability of a specialized computer program for processing parameters.

Point-factor method for assessing jobs

The second method is the point-factor method for assessing jobs. This is an analytical method that is based on generalized job evaluation factors applicable in different industries. Initially, the factors for building the system are not defined and they are set directly in each organization based on the specifics of the activity. The main principle for selecting factors is the strategic role of the position in the company, its contribution to the final result of the activity, as well as the value of the result itself for the company.

Thus, building a salary system consists of the following stages:

1. determining the number of factors;
2. selection of factors that are decisive for the company;
3. construction of a measuring scale;
4. assessment (weighing) of factors for each position;
5. building a salary structure.

When working on a system, it is advisable to adhere to the following criteria: there must be at least 4 factors for the entire organization, but no more than 7. When determining a factor, it can be described as a set of smaller factors called subfactors. As a rule, there can be 2 - 3 of them, no more. They do not overlap, but describe the factor itself in more detail. For example, according to the communication factor, subfactors can be the frequency of communications, intensity of impact, environment of impact.

After determining the factors and subfactors, a rating scale is established. This can be a scale from -1 to +1, or from 1 to 5, or from A to C. Companies have the right to set their own “depth” of factor clarification, and each factor can have its own scale and its own depth.

Next, all positions in the company are ranked according to these factors. Each position is assigned a corresponding set of characteristics and points. The number of points is then converted into the base portion of the salary.

The point-factor method of assessing jobs is a beautiful and accurate assessment method, but at the same time it is quite cumbersome and labor-intensive. Most often, this method requires the involvement of experts. Nevertheless, it is most in demand by modern companies.

Let's sum it up

All of the above can be summarized in a comparative table of two approaches to building a remuneration system, from which everyone can choose for themselves the most acceptable way to build the basic part of wages.

Table 4

Opinion. Alla Bednenko, HR Director at Econika, Candidate of Psychological Sciences:

“It’s no secret that the issue of remuneration is one of the most sensitive for both employees and company management. Remuneration for work is a powerful motivational tool, the improper use of which can lead to the company losing its valuable employees. In this case, significantly increasing the company's costs by paying a high level of remuneration to someone who does not deserve it is also unreasonable. Therefore, employers are constantly looking for optimal principles for managing remuneration. Of course, each remuneration system has its pros and cons.

The biggest disadvantage of the tariff schedule, in my opinion, is the limited number of factors for evaluating positions and, to some extent, leveling out the individual characteristics of a particular organization (“equalization”). However, this method is still relevant, therefore it has been developed in modern HR management: series (ranking) methods, classification (rank) methods, etc. have also appeared.

Along with the obvious advantages of the grading system, its disadvantages should once again be listed. Firstly, this system does not really motivate to achieve results, since an employee’s performance is calculated only once a year during an assessment, based on the results of which he is assigned a new category. Thus, the impact of a person’s performance on the level of his remuneration is delayed. The second nuance is related to the company’s transition to a grading system: most likely, there will be employees who are currently already receiving a salary greater than that provided for in the grading system, and the employer will not be able to reduce their wages, since this may be regarded as a deterioration in working conditions . Thirdly, it is possible to implement a grading system only in companies with well-established and formalized business processes. Fourthly, the implementation of a grading system is, as a rule, a very resource-intensive process.

But the most dangerous drawback, in my opinion, is that with the instability of the Russian economy, salaries corresponding to the grades become a limitation that prevents changes. For example, if the market salary level for a particular position has increased, then the company is forced to immediately respond and also increase its size for this position in order to attract and retain these specialists, preventing their “outflow” from the company. But such a situation will inevitably conflict with the terms of the grading system, since the value of the position for the company does not change, but the salary increases. Thus, the accepted rules for setting salaries are violated, the transparency of the system is reduced, companies are forced to introduce so-called “market allowances” for some positions, etc.

This article discusses approaches to managing the permanent part of employee remuneration. But there are also many approaches aimed at managing the variable part of wages. For example, today in Russian companies a remuneration system based on the principles of performance management is already widespread. One of its main components is a compensation system, in which the amount of employee remuneration (its variable part) depends on the degree to which they achieve their goals and objectives (KPI key performance indicators). Moreover, performance indicators for stimulating employees can be both individual and team.

The advantages of this remuneration system include motivation of personnel to achieve the goals of the company and division, optimal spending of funds on wages, transparency, clarity and fairness of the system. However, in my opinion, the optimal remuneration system appears when different approaches to remuneration are combined, as a result we get a combined remuneration system.

In my opinion, the most optimal combination of two systems is bonuses based on KPI and grading. It involves a flexible approach, which, while maintaining the advantages of both remuneration schemes, allows you to get rid of some of the disadvantages. At the same time, the total income of a specialist must also correspond to the market approach, when the salary offer is formed depending on the supply and cost of the necessary specialists in the labor market.

Grading makes it possible to introduce a single unified salary system for all departments, build a transparent system of professional and career growth, which helps retain valuable specialists in the company and increase motivation for continuous improvement and development.

Managing the variable part of remuneration based on KPI allows you to build a transparent and fair remuneration system, make optimal use of your payroll, and improve the performance of employees in general. The system becomes flexible; it allows the manager to quickly make adjustments when goals change, as well as the situation in the external environment.

The right combination of different approaches to managing employee remuneration in practice is a powerful management tool, which allows, among other things, to effectively manage the implementation of the company's strategy.

Of course, HR department employees must have a high level of professionalism in order to effectively develop and implement a combined approach within their company.

You should also pay attention to the fact that when introducing any new remuneration system, you must first adequately assess the company’s labor costs for its creation, implementation, preparation of additional reporting, administrative and IT support, system administration and conducting explanatory work with employees.

Before large-scale implementation of the system throughout the company, it is advisable to conduct a pilot test in several departments in order to make adjustments if necessary.

I would like to give one more piece of advice to our readers: any principles of remuneration management must be adapted taking into account the specifics of the company’s business, the company’s life cycle and corporate culture. Remember that the best practice is the one that works for your company."

A. Shchetinina

Head of Personnel Services

GC "Don-Consultant"

The tariff system is one of the ways to calculate employee remuneration at an enterprise. It is built on the basis of rules developed either by government bodies or within the organization.

Calculations based on these principles should be included in state regulations, in particular, in the rules on. If industry standards regarding tariff schedules are adopted, they must be followed by everyone without exception. Tariffs can be approved and.

What is she?

The tariff schedule is a set of qualification categories 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, and their professional level.

Grids are formed based on:

• Labor intensity.
• Hazards (normal, difficult, dangerous working conditions).
• Length of time worked at the enterprise or position.
• Industry principle of formation of the remuneration system (different types of industry have their own categories).

The wage scale is based on hourly wages. For some workers or employees, accrual is made based on the volume produced, for example, in various industries. The planned volume is then broken down by the number of hours in a shift or working day. In this way, the employee’s hourly rate is calculated regardless of his type of activity.

The enterprise may assign rates outside the categories or higher salaries.

The tariff schedule contains a certain number of ranges - on average, a 6-bit grid is used. If there is a need, a system with a large number of digits is created, usually 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 grade 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 Labor Code of the Russian Federation. As a general rule, remuneration is based on tariff and qualification reference books. State regulations are the basis, but other rules may be established unless the law prohibits deviations.

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 management. The employer and employees have the right to conclude a collective agreement and decide all the nuances of tariffs in it.

Basically, private sector enterprises try to adhere to government regulations. The reason is simple: if problems arise, they may try to blame the employer for the fact that the tariff schedule does not comply with the law, in particular, such claims are made by the tax service. In addition, there is a proven practice of applying these standards. This will protect you from many difficulties in relations with regulatory authorities.

Unified tariff schedule for public sector employees

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

A peculiarity of the tariff payment system in state and municipal structures is the availability of base salaries. This is a kind of analogue of the minimum wage. Various types of allowances are added to the base salary, which can be removed as punishment. In addition, the more a person works in a government structure, the more bonuses he receives or the accrual coefficient increases (the so-called bonuses for length of service).

If we take into account the changes that took place almost 10 years ago (2007), the uniform tariff schedule has been formally abolished.

In fact it still works industry wage system. Each industry has its own base salaries and coefficients. For example, medical employees are paid based on their base salary.

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

Wage regulation system

The government has developed a number of acts regarding the spending of the wage fund. In particular, the rules and grounds for the production of incentive payments. State professional standards are gradually being introduced, on the basis of which the effectiveness of the activities of a particular official or worker in a blue-collar profession is assessed.

The problem with the new system is that management tends to misuse funds for purposes other than those prescribed by law. In addition, a legal gap in wages between managers and ordinary employees remains.

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

Modern classification

Tariff scales can be classified on several grounds:

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

For example, a separate payment system for medical personnel and employees of military organizations. In particular, doctors are paid according to the categories they receive, taking into account the basic salary and the minimum salary.

Tariffs can be based on:

• on a centralized act (decision of a government authority or enterprise administration);
• on a contractual basis (collective agreement).

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

Industry agreements are a separate category. Their essence is that employers and representatives of trade unions in one industry reach an agreement on wage rules. The agreement cannot reduce wages below the state minimum. Typically, such principles are applied in industry and key sectors of the economy. There are no restrictions on the conclusion of intersectoral agreements.

New edition of Art. 143 Labor Code of the Russian Federation

Tariff remuneration systems are remuneration systems based on a tariff system of differentiation of wages for workers of different categories.

The tariff system for differentiating wages for workers of different categories includes: tariff rates, salaries (official salaries), tariff schedule and tariff coefficients.

Tariff schedule - 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.

Tariff category is a value that reflects the complexity of work and the level of qualifications of the worker.

Qualification category is a value that reflects the level of professional training of an employee.

Tariffication of work - assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work.

The complexity of the work performed is determined based on their pricing.

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

Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law standards. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for remuneration.

Commentary on Article 143 of the Labor Code of the Russian Federation

As we said above, remuneration for an employee’s work is established depending on his qualifications, complexity, quantity, quality and conditions of the work performed. Wage differentiation according to these indicators is ensured, as a rule, on the basis of a tariff system of remuneration.

According to Article 143 of the 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 is a fixed amount of remuneration for an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time, without taking into account compensation, incentives and social payments.

The tariff rate of the 1st category determines the minimum wage for unskilled labor per unit of time. The tariff schedule is 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.

In this case, the tariff category is a value that reflects the complexity of labor and the level of qualifications of the employee, and the qualification category is a value that reflects the level of professional training of the employee.

The tariff coefficient establishes the ratio of the tariff rate of a given category to the tariff rate of the first category. In other words, the tariff coefficient shows how many times the tariff rate of a given category is greater than the tariff rate of the first category. Using the tariff rate of the first category and the corresponding tariff coefficients, the tariff rates of the remaining categories are determined. For example, if the tariff rate of the first category is 1,100 rubles (today this is the minimum wage), then, knowing the tariff coefficient of, say, the tenth category (let’s say 2.047), it is easy to calculate the tariff rate of the tenth category by multiplying the tariff rate of the first category for the corresponding tariff coefficient - 2251.7 rubles.

Thus, the tariff schedule is a scale that determines the ratio of wages when performing work of various qualifications. Modern labor legislation focuses on contractual and local regulation of wages. The type and remuneration system, the size of tariff rates, salaries, bonuses, and other incentive payments, are determined independently by organizations in collective agreements and local regulations. Different organizations may establish different tariff scales, differing in the number of categories and the degree of increase in tariff coefficients. At the same time, wages in the public sector are set centrally - on the basis of the so-called Unified Tariff Schedule (UTS).

The tariff system of remuneration for public sector workers is based on the Unified Tariff Schedule, approved by Decree of the Government of the Russian Federation of October 14, 1992 N 785 “On differentiation in levels of remuneration for public sector workers based on the Unified Tariff Schedule.” The Unified Tariff Schedule (UTS) is a unified scale of wages for workers and employees. It covers all groups of employees of institutions, organizations and enterprises that receive budgetary funding (with the exception of representative and executive authorities). It contains 18 bits. Previously, the ratio of tariff categories of this tariff schedule was set at 1:10.07, i.e. wages for the highest 18th category exceeded wages for the first (lowest) category by 10.07 times. However, from December 1, 2001, the ratio between the tariff rates (salaries) of the first and eighteenth categories of the Unified Tariff Schedule for remuneration of employees of public sector organizations was set at 1 to 4.5.

The size of the first category tariff rate is established by the Government of the Russian Federation and cannot be lower than the minimum wage. When the minimum wage (SMW) increases, the Government of the Russian Federation issues a corresponding resolution on increasing UTS tariff rates.

Each category of the grid corresponds to a tariff coefficient, which shows how many times the tariff rates of workers of the second and subsequent categories are higher than the rates of workers of the first category. These coefficients increase with increasing tariff category (from 1 to 4.5). Currently, tariff coefficients for calculating wages for employees of federal government institutions are established by Decree of the Government of the Russian Federation of April 29, 2006 N 256 “On the size of the tariff rate (salary) of the first category and on inter-category tariff coefficients of the Unified tariff schedule for remuneration of employees of federal government institutions ".

The pay grades in the unified technical system reflect the complexity of the work performed. The dependence of wages on working conditions is ensured by various kinds of additional payments and compensations (for work with difficult or harmful working conditions in difficult climatic conditions, at night, etc.).

Tariffication of various jobs, professions, specialties, depending on their complexity, is carried out on the basis of tariff and qualification reference books. The tariff and qualification reference book establishes the requirements that an employee must meet, i.e. what knowledge, skills and abilities he must have to perform a particular job, depending on its complexity. Currently, the Unified Tariff and Qualification Directory of Work and Professions of Workers (UTS) is in force, the approval procedure for which is outlined in Decree of the Government of the Russian Federation of October 31, 2002 N 787.

The UTS establishes tariff and qualification characteristics of blue-collar professions in the form of characteristics of work (what this work includes) and the necessary knowledge of the employee (“must know”).

The qualification directory for positions of managers, specialists and other employees was approved by Resolution of the Ministry of Labor of Russia of August 21, 1998 N 37. This qualification directory contains three sections: “Job responsibilities”, “Must know” and “Qualification requirements”. The “Job Responsibilities” section lists the job functions that must be performed by the person holding this position. The “Must Know” section includes requirements for the knowledge necessary for an employee to perform his job duties. The section "Qualification Requirements" provides for the minimum level of general and special training required to perform this work (level and profile of education, work experience).

Tariffication of workers is carried out according to eight categories (from I to VIII). However, according to the above-mentioned Decree of the Government of the Russian Federation “On differentiation in the levels of remuneration of public sector workers based on the Unified Tariff Schedule” dated October 14, 1992 N 785, heads of institutions, organizations and enterprises receiving budgetary financing are given the right to set monthly rates and salaries some employees at higher qualification levels. Thus, for highly qualified workers engaged in important and responsible jobs in accordance with the lists approved by ministries and departments of the Russian Federation, monthly rates and salaries can be set based on the IX and X categories of the unified labor system, and for particularly important and especially responsible jobs according to the list approved by the Ministry Labor of the Russian Federation (now - the Ministry of Health and Social Development of the Russian Federation), based on the XI and XII categories of the Unified Tariff Schedule.

As the employee's qualifications (grade) increase, so does his tariff rate. Assignment of categories to public sector employees is carried out based on the results of certification. Certification of public sector employees is carried out in accordance with the Basic Provisions on the procedure for certification of employees of institutions, organizations and enterprises receiving budgetary funding, approved by Resolution of the Ministry of Labor of Russia and the Ministry of Justice of Russia of October 23, 1992 NN 27, 8/196. In accordance with these Basic Provisions, for each employee subject to certification, no later than two weeks before the start of certification, his immediate supervisor prepares a presentation containing a comprehensive assessment of: the compliance of the employee’s professional training with the qualification requirements for the position and the level of payment for his work; his professional competence; attitudes towards work and performance of job duties; indicators; performance indicators for the past period. The employee being certified must be familiarized with the submitted materials in advance, at least two weeks before certification. The certification commission includes a chairman (usually the deputy head of an institution, organization, enterprise), a secretary and members of the commission. The certification commission includes heads of departments, highly qualified specialists, and representatives of trade union organizations. The certification commission reviews the submission, hears the certified person and the head of the department in which he works. Heads of institutions, organizations, and enterprises undergo certification in commissions organized by higher subordination bodies. The assessment of the employee’s performance and the commission’s recommendations are adopted by open voting by a majority of votes. The head of the organization, taking into account the recommendations of the certification commission, makes a decision within a month to establish appropriate wage levels for employees. The results of the certification, after their approval by the manager, are entered into the employee’s work book indicating the level of payment according to ETC.

Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law standards. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees, as well as taking into account state guarantees for remuneration.

Another comment on Art. 143 Labor Code of the Russian Federation

1. In Art. 143 of the Labor Code of the Russian Federation provides a legal definition of the concept of “tariff system of remuneration” and its elements, which was previously enshrined in Art. 129 of the Labor Code, the procedure for tariffication of work and assignment of tariff categories to employees is established, as well as the procedure for establishing a tariff system by the employer.

The tariff system of remuneration is a set of rules enshrined in regulations, collective agreements and agreements designed to reflect in wages the content, complexity and working conditions, qualifications of the employee, the characteristics of production and its natural and climatic environment. It allows differentiation of wages depending on the quantity and quality of labor, the qualifications of the employee and the complexity of the work performed, i.e. implement the requirements of Art. 132 Labor Code of the Russian Federation.

2. In accordance with Art. 143 of the Labor Code of the Russian Federation, the structure of the tariff system includes tariff rates (salaries, official salaries), tariff schedule, tariff coefficients. For the practical application of the tariff system, tariff and qualification reference books are also needed.

The tariff rate is a fixed amount of remuneration for an employee for fulfilling a standard of work (job duties) of a certain complexity (qualification) per unit of time. Depending on the chosen unit of time, hourly, daily and monthly tariff rates are distinguished. The tariff rate is set depending on the complexity, intensity, working conditions, as well as its economic and social significance. The main calculated value is the tariff rate of the first category, which determines the minimum wage for the simplest work. The monthly tariff rate of the first category cannot be lower than the minimum wage established by the state.

Salary is a fixed monthly wage, which is established for managers, specialists and employees, as well as for those workers whose work cannot be regulated. The monthly salary cannot be less than the established minimum wage.

To determine the size of the tariff rate for the second and subsequent categories, a tariff schedule is used. It sets the wage ratio depending on the complexity of the work and the qualifications of the workers. The parameters of the tariff schedule are: the number of tariff categories, tariff coefficients, and the range of the tariff schedule. The first category corresponds to the simplest work, the last - the most complex.

The most common in terms of the number of digits is the 6-digit tariff scale. In more complex industries, 7-bit (oil and gas production, rolling and pipe production of ferrous metallurgy, railway transport, etc.) and 8-bit (metalwork, metalwork and assembly and welding work, blast furnace and steelmaking, shipbuilding and ship repair, etc.) mesh.

3. Tariffication of work is the assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work.

Assignment of tariff categories to employees is carried out in order to assess the qualifications of the employee and the complexity of the work he performs, and qualification categories are carried out in order to assess the level of professional training of the employee.

Tariffication of work and assignment of tariff categories to employees is carried out on the basis of tariff and qualification reference books. Tariff and qualification directories include tariff and qualification directories for jobs and professions of workers and a unified qualification directory for positions of managers, specialists and employees. The procedure for approving directories is established by Decree of the Government of the Russian Federation of October 31, 2002 N 787 (as amended on December 20, 2003) "On the procedure for approving a unified tariff and qualification directory of works and professions of workers, a unified qualification directory of positions of managers, specialists and employees" , and the procedure for using reference books is by Decree of the Ministry of Labor and Social Development of the Russian Federation of February 9, 2004 No. 9 (BNA. 2004. No. 14).

The Unified Tariff and Qualification Directory of Work and Professions of Workers consists of tariff and qualification characteristics containing characteristics of the main types of work by profession of workers, depending on their complexity and the corresponding tariff categories, as well as the requirements for the professional knowledge and skills of workers; The unified qualification reference book for positions of managers, specialists and employees consists of qualification characteristics of positions of managers, specialists and employees, containing job responsibilities and requirements for the level of knowledge and qualifications of managers, specialists and employees.

Until recently, tariff and qualification reference books, approved in accordance with the established procedure, were mandatory. Currently they are advisory.

The currently used Unified Tariff and Qualification Directory of Work and Professions of Workers was approved by the Resolution of the State Labor Committee of the USSR and the Secretariat of the All-Union Central Council of Trade Unions in 1983. In accordance with Resolution of the Ministry of Labor of Russia of May 12, 1992 No. 15a (BMT of the Russian Federation. 1992. No. 7 - 8) this directory is used in all organizations located on the territory of the Russian Federation, and the necessary changes and additions to it are made by the Ministry of Labor and Social Development of the Russian Federation.

The qualification reference book for positions of managers, specialists and other employees was approved by Resolution of the Ministry of Labor and Social Development of the Russian Federation on August 21, 1998 N 37. It contains two sections: general industry qualification characteristics of positions of workers employed in enterprises, institutions and organizations (positions of managers, specialists and other employees), and qualification characteristics of employees employed in research institutions, design, technological, design and survey organizations (positions of management, scientific and technical workers, common to research institutions, design, technological, design and survey organizations ; positions of management and engineering and technical workers of design, technological, design and survey organizations; positions of employees of editorial and publishing departments). Each qualification characteristic contains three sections: “job responsibilities”, “must know”, “qualification requirements”.

4. The main principle of tariff regulation of remuneration is that the development of all conditions of remuneration, including the determination of tariff rates and official salaries and their differentiation by categories, professional qualification groups and positions, is carried out at the local level. The tariff system of remuneration is introduced in organizations (with the exception of those financed from the budget) on the basis of a collective agreement, agreements that apply to this organization, as well as local regulations. In this case, state guarantees for wages must be observed (see Article 130 of the Labor Code of the Russian Federation and the commentary thereto).

5. In connection with the adoption of Federal Law No. 54-FZ of April 20, 2007 “On Amendments to the Federal Law “On the Minimum Wage” and other legislative acts of the Russian Federation”, reductions in tariff rates, salaries (official salaries) are not allowed. , wage rates, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature), established before the day it comes into force (the Law comes into force on September 1, 2007).

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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 subject 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 adopted according to 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