Hourly tariff rate 5 category. Employee rate
Salary is calculated per unit of time (hour, day, month). The calculation uses a special indicator - the tariff rate, which depends on the level of professionalism of the employee and industry.
Definition
The tariff rate is a cash payment to an employee for completing tasks of a certain complexity on time. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive, provided all duties are fulfilled. The company may develop wage rates, wage rates and staffing, based on which the employee’s salary is determined. The rules by which the calculation is carried out are presented in the labor legislation.
How to calculate your salary?
First of all, you need to familiarize yourself with the tariff and qualification guide for a particular industry in order to find out the size of the tariff rate, the number of categories provided, and the presence of additional payments. The formula for the calculation is as follows:
- Rate \u003d 1st rate rate x Increasing odds.
In the calculations, monthly rates are used only if the actual payment coincides with the norms, daily - if the number of days of actual appearance for work during the week differs from 5. The hourly tariff rate of the employee is necessarily used in calculating the payment:
- in dangerous, difficult and harmful conditions;
- for excess production;
- on night shifts;
- on weekends.
It is calculated by dividing the salary by the number of hours worked in a month (or the average monthly number of working hours per year). The exact calculation algorithm is prescribed in the Collective Agreement.
Payment schemes
The payment system is the ratio of the measure of labor and remuneration for it. This also includes the conditions and procedure for calculating incentive payments, bonuses. The approved system is fixed in the Collective Agreement.
Time system
With a time-based system, normative tasks are developed, and the amount of time required to complete them is established. To calculate earnings, the amount of time worked should be multiplied by the rate. It can be hourly or monthly.
Example 1
The hourly wage rate of a worker is 75 rubles. For a month he worked 160 hours at a rate of 168 hours. The salary of an employee is: 75 x 160 \u003d 12 thousand rubles.
Information for calculations is taken from the “Time Sheet” and the employee’s personal card. Most often, the hourly rate is used in calculating the wages of industrial workers, and monthly salaries are set for specialists and managers.
Example 2
The accountant in the organization has a salary of 15 thousand rubles. For a month he worked 17 days out of the prescribed 20. His salary is: 15,000: 20 X 17 \u003d 12.75 thousand rubles.
Forms of payment are established:
- Simple time-based - provides for the payment for the amount of time spent on the assignment.
- Time-bonus system - provides for additional payments for product quality.
Piecework wage system
The amount of salary may depend on the number of manufactured products. In this case, the prices are determined by multiplying the rate on the category and the rate of production. Let us consider in more detail the form of remuneration.
Direct piecework
In this system, the salary is directly proportional to the number of manufactured products based on the established prices. The calculation procedure will depend on the type of norm.
Example 3
The locksmith's rate is 180 rubles / hour with a production rate of 3 pcs / hour. In a month, 480 parts were manufactured. Salary: 180: 3 x 480 \u003d 28.8 thousand rubles.
Example 4
The turnaround tariff rate is 100 rubles per hour with a time consumption rate of 1 hour / pc. 150 parts were manufactured in a month. Salary: (100: 1) x 150 \u003d 15 thousand rubles.
Similar calculation schemes can be applied not only to a specific employee, but to the team as a whole.
Example 5
The team, which includes three workers, completed the specified amount of work in 360 hours. Under the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of the brigade members and the actual time spent are presented in the table.
1. Calculation of tariff salaries (rubles):
Alexandrov: 60 x 100 \u003d 6000.
Ravens: 45 x 120 \u003d 5400.
Karpov: 45 x 140 \u003d 6300.
The tariff earnings of the entire brigade is 17.7 thousand rubles.
2. Find the distribution coefficient:
16: 17,6 = 0,91.
3. The actual salary of workers is shown in the following table.
Piece-and-premium system
This scheme provides for bonuses for production in excess of the established norm. Such surcharges are considered part of the actual earnings and are set in relation to salary.
Example 6
The worker complied with the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. The provision on bonuses provides for remuneration in excess of the norm in the amount of 10% of salary. The calculation will be as follows:
6000 x 0.1 \u003d 600 rubles. - premium.
6000 + 600 \u003d 6600 rub. - accrued salary.
The salary of employees servicing equipment is calculated at indirect piecework rates and depends on the number of manufactured products.
Chord system
In this case, the timing of the implementation of the complex of works is estimated. The size of the salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for the early completion of tasks. It is used to calculate the salaries of employees involved in the aftermath of accidents and other urgent tasks.
Example 7
The worker complied with the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. According to the “Regulation on Bonuses”, remuneration in the amount of 150% of the salary is provided for excess production. Calculation:
(6 x (1.1-1): 1) x 1.5 \u003d 0.9 thousand rubles. - premium.
6 + 0.9 \u003d 6.9 thousand rubles. - accrued salary.
Combined systems
The systems of remuneration considered depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered wage systems are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to the direct piecework system, and when performing work in excess of the norm, bonuses are paid. To calculate salaries for differentiated systems are used:
- Tariff reference professions.
- Qualification characteristics.
- The act of evaluating the workplace.
- Tariff rate.
- Tariff grid.
- Bonus payout ratios.
“Unified qualification reference book of posts and salaries”
The tariff rate of remuneration in state institutions depends on the results of certification of tariffs from the “Unified Directory of Posts” (CEN). It presents job descriptions and skill requirements. It is used to rate work and assign ranks to workers.
The directory presents tariff rates per unit of time, depending on the category of worker.
The rate of the 1st category is the remuneration of the lowest qualification. Its size cannot be lower than the minimum wage, and the increasing coefficient is "1". The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by the regional coefficients of surcharges and allowances, are grouped into the tariff grid.
Incentive payments
Surcharge is a monetary compensation for non-standard working hours, working conditions and labor intensity. The bonus is a payment that encourages the employee to improve their qualifications and skill levels. The legislation provides for the following types of incentive payments:
- for work on a day off;
- overtime and night work;
- multi-shift mode;
- combination of posts;
- an increase in the volume of work, etc.
To calculate each type of surcharges, an algorithm must be developed to determine deviations of actual working conditions from standard ones. That is, it is necessary to specify the night work schedule, the instructions of each employee, etc. in the employment contract. Then, by comparing the actual working conditions with the standard ones, calculate the size of the allowance and make payments.
Any enterprise, regardless of the form of management, pays for the work of its employees in different ways, as indicated in the staffing table, but the ratio of the volume of employee salaries at the enterprise is fixed in the tariff schedule.
This is one of the methods of calculating wages at the enterprise, which is formed on the basis of local or legislative acts, it determines the coefficient for multiplying the minimum wage, depending on the qualifications of the specialist and other related ones.
When forming the tariff grid, it is taken into account:
- Workload intensity;
- Harm and danger of production;
- Duration of working time and seniority in one position;
- Production sector, since for each type of production its own coefficients are used;
- Employee qualifications;
- Features of climatic conditions.
Important: as a basis, the tariff schedule always uses the cost of an employee’s work hours.
The volume of work performed by him per shift can be taken into account, while at the same time it is subsequently still divided into the number of hours in a shift or working day. This leads to the calculation of the hourly rate of the employee in any production.
The differences between the tariff system are discussed in this video:
Important: bets and higher salaries may not depend on categories. The tariff grid is formed according to the digits, usually 6 digits are used in its formation, this system is mainly used for budgetary institutions.
If the enterprise is engaged in production and complex enough, a greater number of categories up to 23 are used, but the same coefficients as in the public sector are used.
The salary of each employee depends on the coefficients used.
Application of the tariff grid in organizations
Compensation at work is formed in accordance with the legislation of Art. 143 - 145 of the Labor Code of the Russian Federation and when using tariff-qualification guides.
Labor Code of the Russian Federation Article 143. Tariff systems of remuneration
Tariff wage systems - wage systems based on the wage differentiation tariff system for workers of various categories.
The tariff system for the differentiation of wages of workers of various categories includes: tariff rates, salaries (official salaries), tariff schedule and tariff ratios.
Tariff grid - a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the qualification requirements of employees using tariff coefficients.
Tariff category - a value reflecting the complexity of labor and the level of qualification of the employee.
Qualification category - a value that reflects the level of professional training of the employee.
Tariffing of works - assigning types of labor to tariff categories or qualification categories depending on the complexity of labor.
The complexity of the work performed is determined on the basis of their rating.
Tariffing of work and assignment of tariff categories to workers are carried out taking into account a single tariff qualification reference book of jobs and occupations of workers, a single qualification reference book for positions of managers, specialists and employees, or taking into account professional standards. The indicated directories and the procedure for their application are approved in the manner established by the Government of the Russian Federation.
Tariff systems for remuneration are established by collective agreements, agreements, local regulatory acts in accordance with labor legislation and other regulatory legal acts containing labor law norms. Tariff systems for remuneration are established taking into account the unified tariff and qualification reference book of jobs and occupations of workers, the unified qualification reference book of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for remuneration.
These directories are a list of activities and various professions that are available at enterprises and institutions. They fully contain the characteristics and qualifications, as well as the complexity of all types of professions. In addition, they indicate the requirements for the skills and experience of employees, determine their degree of responsibility.
Important: the directory is intended to determine and assign a category to each employee.
Of course, at the enterprise the management has the right to develop its tariff-qualification reference book taking into account the characteristics of the organization.
Important: in this case, there should be no violation of guarantees and rights of the employee, in particular, labor should not be paid below the minimum wage.
Classification according to new standards
Classification in the tariff schedule is based on several components:
- Industry;
- State and commercial organizations;
- Division within the enterprise.
For example, in the rating of payments for medical workers, their categories, the base salary and the minimum wage are involved.
In addition, tariffs are based on:
- The centralized act established by the authorities;
- Contractual basis - collective agreement.
In this case, a new wage system is applied, but taking into account the old foundations.
Payment categories and odds. Bit ratios and pay rates
The coefficients used may be different depending on the industry, but fixed-rate indicators are used in almost any field for budget organizations.
For example, for budget organizations in medicine, the following numbers apply:
| 1 | 1 | 1 100 |
| 2 | 1,04 | 1 144 |
| 3 | 1,09 | 1 199 |
| 4 | 1,142 | 1 256,2 |
| 5 | 1,268 | 1 394,8 |
| 6 | 1,407 | 1 547,7 |
| 7 | 1,546 | 1 700,6 |
| 8 | 1,699 | 1 868,9 |
| 9 | 1,866 | 2 052,6 |
| 10 | 2,047 | 2 251,7 |
| 11 | 2,242 | 2 466,2 |
| 12 | 2,423 | 2 665,3 |
| 13 | 2,618 | 2 879,8 |
| 14 | 2,813 | 3 094,3 |
| 15 | 3,036 | 3 339,6 |
| 16 | 3,259 | 3 584,9 |
| 17 | 3,510 | 3 861 |
| 18 | 4,500 | 4 950 |
Important: at the same time, if an employee works in rural areas, then 25% of the base salary is added to his salary.
If this is a deputy, then his salary is 10 - 20% lower than the head, taking into account qualifications, degrees, and honorary titles.
If the specialty is not indicated in the interdisciplinary tariff reference book, then the salary accrual to such a specialist is carried out according to a single tariff qualification reference book.
Examples of payment calculations
If time-based payment is used, then there is a simple multiplication of the number of hours worked by the rate per hour.
The employee worked 150 hours in a month, his rate per hour is 134 rubles, it follows that he earned:
150 * 134 \u003d 20 100 rubles per month.
Since he completed the plan, according to the collective agreement, he is entitled to a bonus of 20% of earnings, that is:
- 20 100 * 0.2 \u003d 4 020 rubles premium. You will learn by what rules the monthly bonus is awarded to employees.
- 20 100 + 4 020 \u003d 24 120 rubles earnings.
In addition, he has the 5th category, and this involves the use of a coefficient of 1, 268, which indicates an employee earns 30 584, 16 rubles in a given month.
Important: if the employee has not fulfilled the plan, the employer has the right to deprive him of the allowance.
Conclusion
The tariff grid is a big advantage if it is used according to innovations and first of all, the employee’s value, experience and complexity of the production process are evaluated, and the rank of leadership position is already at the next stage.
How to build an effective system of remuneration at the enterprise - see here:
INVESTMENT - BUILDING SPHERE
Rates payment corpse in building
1. Tariff regulation of wages in construction
The main objective of tariff regulation of wages is to establish optimal proportions between the measure of labor and the measure of consumption. Tariff regulation serves the tariff system, which is a set of rules and regulations that provide for planning the wage fund in estimates and differentiating wages of workers in contractors, depending on the quality and working conditions. Accounting for the amount of labor aims to reflect in wages the duration of labor in time, as well as the intensity and intensity of labor per unit time. The amount of labor is taken into account through technical regulation, which involves the application of time standards, production norms, service standards, from the level of implementation of which, i.e. the degree of labor depends on the amount of payment. Accounting for the quality of labor reflects its complexity and qualifications of the employee, the conditions in which the labor process is carried out, including severity and harmfulness to health. Accounting for the quality of labor, or qualitative differences in labor, has as its ultimate goal the provision of equal pay for equal work, regardless of the specifics of the content of specific types of labor. This goal is achieved using the tariff system as a tool for regulating wages at the production and other levels of personnel management. One of the fundamental principles of the organization of remuneration is its differentiation, i.e. the establishment of the necessary differences in the wages of workers, determined by taking into account the quantity and quality of labor expended, efficiency and results of labor activity. The tariff system provides differential pay for employees depending on the following criteria: the complexity of the work performed; working conditions; labor intensity; responsibility and significance of the work performed; natural and climatic conditions for the performance of work. The tariff system is a set of regulatory documents by which payment is regulated in various areas: by categories of workers (workers, employees, managers, specialists, technical executors); by professional and qualification groups; by industries, sub-sectors, industries and activities; by levels of difficulty and working conditions; by territorial regions of the country. The tariff system includes the main elements by which tariff conditions for remuneration of employees of enterprises and organizations are formed: tariff networks; tariff rates (wage rates); tariff qualification directories; salaries; qualification directory of employees; as well as the coefficients of the regional regulation of wages of employees of budget sectors. The tariff grid is a scale consisting of a certain number of tariff categories, their corresponding tariff rates and tariff coefficients. It is characterized by a range of tariff coefficients — the ratio of tariff rates of the extreme categories and tariff coefficients — the ratio of tariff rates of all categories of the tariff grid reduced to the lower category or the average level. Tariff rate - the specific wage of the worker, which is due to him for the fulfillment of established production tasks at work corresponding to his qualifications. In construction, uniform hourly tariff rates were set for work-makers and time-workers. The Unified Tariff and Qualification Handbook of Jobs and Workers (ETKS) is a systematized list of jobs and workers 'professions designed for labor tariffs, including work tariffs and workers' tariffs. The tariffing of works determines the conformity of work to professions and the qualifications of workers and their assignment to the corresponding payment group, depending on its complexity, nature, working conditions and characteristics of the production in which it proceeds. Billing of workers is the assignment of a specific tariff (qualification) category to the workers of each specialty, corresponding to their qualifications. The system of differentiating labor remuneration at enterprises includes various types of surcharges and allowances, including compensating for additional labor costs of workers in conditions deviating from normal, and also taking into account the increased intensity of labor, surcharges for working at night, on weekends and holidays, allowances, related to the special nature of the work performed, for length of service (continuous work experience), allowances to persons with academic degrees, titles, special merits, etc. The tariff part of the employee’s salary is today I in construction is 60-70% of the nominal (accrued) wages. When determining the remaining amount of wages in enterprises (bonus, compensation and other payments), the methods of tariff regulation are applied to a small extent and are calculated on other grounds. The type, systems of remuneration, the size of tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their sizes between certain categories of personnel of specific enterprises (construction contractors) are not regulated by the state, they are determined independently and are fixed in collective agreements. The system of tariff regulation in construction combines all levels of labor remuneration management in construction: determination of the contractual (estimated) amount of funds for labor remuneration for an object (construction project); - the formation of a wage fund for workers of a construction organization for the annual program of contract work (for the planning period); - differentiation and organization of wages in the contracting organization for employees (specialties and qualifications), for periods and objects. The initial planning of wages is carried out in the estimated calculations for construction projects on the basis of estimated tariffs and the total labor costs of the project workers:3P cm \u003d T cm × 3 slave
Where: 3P cm - the wages of workers in the estimated cost of the construction of the facility, rubles; T cm - the average (estimated) tariff rate of remuneration of workers in the estimated calculation for a specific object, rubles / hour-hour; 3 slave - the labor costs of workers according to estimates, hours. Currently, estimated labor costs are determined in a generalized form, without dividing by specialties and qualifications of workers.The purpose of the estimated construction cost planning is to create a full wage fund for a construction project, and tariff regulation in production conditions ensures differentiation of workers' wages in construction contractors. The principles of continuous planning and the matching of management functions in construction link these tasks into a single system through the tariff rates of wages for construction workers. The rule of unity of management functions provides that the actual costs allocated to labor remuneration should be equal (or close) to the planned amounts of funds for these purposes. Administrative and command provisions of tariff regulation are kept by the State Construction Committee of the Russian Federation in the Methodological Provisions for Determining the Amount of Means for Remuneration (MDS 83-1.99). The estimated system recommended by the Gosstroy of the Russian Federation is based on the binding of estimated wage rates to the subsistence level (poverty level) and to the 1986 uniform tariff schedule for all construction workers (Decree No. 115 of the CPSU Central Committee, Council of Ministers of the USSR, All-Union Central Council of Trade Unions of September 17, 86 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 grid, tariff coefficients and discharge classification have been preserved. This situation not only does not meet the objectives of market pricing, but its practical application has led to serious negative consequences in the development of the country's building complex, the main of which are significant deviations of the planned workers and the actual wages of workers in real construction. As a result of the introduction of administrative recommendations in the construction sector, part of the salary went into the shadow, semi-criminal area of \u200b\u200bthe economy, confidence in estimated estimates was lost, and corruption pressure in the industry intensified. The problems of tariff regulation should be considered in a unified system of remuneration, but separately at two levels: differentiation of wages at the enterprise and estimated planning of the wage fund in contract construction contracts. At enterprises, tariff systems are installed in the organization based on its own interests, motivations and opportunities. In this case, the general scientific and methodological principles and rules for the construction of tariff networks are used, as well as industry-wide and federal conditions and restrictions on the classification of works and workers. In the estimated standardization, wage rates are determined by agreement of the parties, and methods for determining the contractual level of rates should take into account both the capabilities of the customer and the needs of the contractor, i.e. A modern methodology for monitoring the regional labor market should be used.
2. Tariff networks for remuneration of construction workers
Tariff rationing identifies the following factors of influence (in the order of priorities) when constructing the wage tariff system: the average level of wages in the system (absolute value); structure of the range of tariff rates for industry workers; ranking of rates by the professional composition of workers; differentiation of rates of each specialty according to qualification categories. Diagram 1 shows the main characteristics of the tariff system: the average level and range of tariff rates; salary ratio by specialties and grades. All indicators are linked into the general system of tariff regulation of labor remuneration in construction, used both for the purpose of planning wages in the estimated cost and for the distribution of labor costs by contractors in a contracting organization. Differentiation of wages at enterprises is carried out in the manner prescribed in the directory (ETKS) - first, workers are divided into specialties and professions, and then, within each specialty, according to qualification categories. The tariff system of remuneration at enterprises in the construction industry includes a vertical tariff grid that organizes the differentiation of labor remuneration for workers, and a horizontal tariff grid that specifies the level of remuneration for specialists in qualification categories. In market conditions, construction is defined as civil activity, where the only legal and legitimate reason for determining the cost of future construction is the provisions and rules agreed upon by the parties that are enshrined in the contract. In the system of market relations, the agreement between the customer and the contractor on the average wage for a particular project (contractual tariff rates) is a necessary and sufficient condition for solving the basic estimated (planned) and production problems of workers and employees in the construction of this facility.Chart 1
Influence factors and priorities of the wage tariff system
The main factor influencing the level of wages is the average level of the tariff system. From the value of the absolute value of the average tariff rate (or average wage), it is possible, on the one hand, to determine the estimated amount of wages of workers for the project, on the other hand, the calculated characteristics (tariff coefficients) make it possible to obtain unambiguous values \u200b\u200bof planned wages for workers of any specialty qualification category within the established tariff system. The next in influence on the level of wages of any worker in construction is the form and structure of the range of the tariff system. The most important parameter of this level of influence is to determine the relationship between the average level of tariffs and border indicators - the minimum and maximum wages. The grading of wages by workers, professions and positions, in today's conditions, is the main parameter of the wage tariff system that is most affected by market influence. To evaluate the work of workers of various specialties is possible only on the basis of a comparison of the necessity and usefulness of their labor in the labor market. This circumstance predetermines the mandatory conduct of full-fledged market monitoring of wages by profession. The least impact on the level of wages in the tariff system is provided by the differentiation of wages by qualification categories. The possibilities of the bit grid in changing the level of wages are insignificant, it is within the limits of the cost of labor in one specialty and practically does not affect the amount of wages for the construction project as a whole. However, at present, discharge tariff rates are the main category in determining both the amount of wages in the estimated calculations of the cost of construction and the organization of wages in contracting activities. The traditional model of the tariff system, which has been in force up to now, establishes a uniform wage net for all occupations of workers in construction with a range of 1.8 (the ratio of maximum and minimum rates). This range in wages determines the egalitarian model of differentiation of incomes of the population, which are used in the administrative-command system of public administration, and leads to “equalization” in wages, not stimulating the development of the country's economy. The moderate (market) model assumes a population income range of (6-8): 1, which can be considered as a guide when determining the range of the modern tariff system for remuneration in construction. In the planned economy, uniform wage tariff schemes were established for all sectors of the national economy. The tariff system of remuneration specified in the decree of the Central Committee of the CPSU, Council of Ministers of the USSR, and the All-Union Central Council of Trade Unions of September 17, 86 No. 1115 is still valid today. In the estimated prices of the Gosstroy of the Russian Federation FER-2001 and TER-2001, the wage rates for construction workers were adopted according to this resolution, in which the range of wage differentiation coefficients is 1.8. Today, the country uses tariff grids with a large number of digits, for example, the 18-bit Unified tariff-qualification grid for budget organizations. Such tariff nets 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 it is not acceptable and not possible in civil-law market relations, for contracting activities in construction, although the Gosstroy of the Russian Federation in MDS 83-1.99 persistently recommended an 18-bit grid for construction. The idea of \u200b\u200bunifying wage tariffs for the public sector and for civil law relations at free enterprises in the country as a whole is not new and brings the building complex back 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 digits in the tariff grid, tested in practice in today's conditions and provided with regulatory infrastructure, is 6-8 digits, traditionally accepted in construction. When developing corporate conditions for remuneration of an enterprise, the company has the right to maintain previously developed and effective inter-bit ratios of tariff rates in the 6-digit tariff grid (table 1) or accept any other tariff conditions for remuneration.
Table 1
Tariff discharge grids of estimated regulatory bases in construction
|
Regulatory indicators |
Qualification categories |
Tariff rates (RUB / hr) |
Tariff Coefficients |
Tariff rates (RUB / hr) |
Tariff Coefficients |
Tariff rates (RUB / hr) |
Tariff Coefficients |
Chart 2
Types of tariff grids with coefficients depending on the main system parameters
The most simple and understandable in the development and application of tariff networks of type and, for which we give a complete scheme and formulas for calculating the parameters. Type 2 - a linear relationship between changes in tariff coefficients. Uniform and constant growth of absolute values \u200b\u200bof tariff coefficients. The value of tariff coefficients for the categories (K ρ) is calculated by the formulas:
K ρ \u003d 1 + A × (P-1), A \u003d P max | P min -1,
Where: K ρ - tariff coefficient for the category (p) in the tariff grid; P is the number of the current category in the tariff grid; P min - the number of the minimum discharge (1); R max - the maximum discharge number in the designed tariff grid. Type 4 - exponential dependence of changes in tariff coefficients. Uniform relative increase in coefficient values. The costs of qualification growth for each subsequent tariff category are calculated on the basis of the compound interest principle (exponential function). The tariff coefficient for each category (p) in the tariff grid is calculated according to the formulas:
The tariff coefficients calculated in this way, for the adopted range - 1.8 in the 6-digit grid, correspond to the coefficients adopted in the budget estimate of 1984: 
K 6 \u003d 1.125 5 \u003d 1.8; K 5 \u003d 1.6; K 4 \u003d 1.424; K 3 \u003d 1.266; K 2 \u003d 1.125; K 1 \u003d 1.00 For the practical application of wage differentiation tariff grids in enterprises, an important indicator is the concept of average rank and average tariff rate. In diagram 2, for the middle of the range in the variant, the qualification level corresponds to the third tariff category, in the variant of the tariff grid to the fourth category, and in the tariff grid of the variant the middle of the coefficient range corresponds to the middle of the tariff network (discharge \u003d 3.5). Thus, when comparing different tariff systems and when forming tariff networks for wage planning purposes (estimated tariff networks), it is necessary to focus on the middle of the range, and not on the average tariff rate, as it is mistakenly done. The middle of the range and the average tariff rate (average discharge) coincide only in grids with a linear relationship. In production tariff grids there can be no digits with fractional indicators. This contradicts the concept of division into categories and discrete change and measurement of staff qualifications. In practical work, the average wage rates are often used, which can be obtained from the tariff coefficients of the designed tariff grids with reduction factors. The reduction coefficient is adopted for the average value of the range, and the reduced tariff grid 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 wage rates for workers
The tariff rates of workers are the absolute monetary wages of various groups and categories of workers expressed in monetary terms per unit of time for fulfilling the labor norm (labor duties). Tariff rates can be used in meters: month, shift, hour. The ratio between these indicators should be taken according to calendar data for the current year or according to average data for a number of recent years in the amount of: 1 month \u003d 21.6 shifts \u003d 167 hours (for a 40-hour work week). The wages of workers are determined precisely by the tariff rate (for workers on a time basis — when determining the amount of payment for hours worked, for workers on a piece of work — when determining piece rates). The wage ratio of workers of various specialties (at the minimum or average rate) is established only at the enterprise itself. The procedure for the formation of tariff rates of remuneration for professions and qualifications is mandatory enshrined in the collective agreement. Tariff wage rates are set for all categories of the tariff system adopted by the organization: by profession - in the professional tariff grid and by qualification - in the discharge tariff grid. The formation of tariff wage rates for specialties, professions and positions (vertical tariff regulation) is the main element in the differentiation of wages of workers in construction. Tariff coefficients of the vertical grid of wages — by occupation, are calculated as the ratio of the average wage in the enterprise and the average rates accepted for workers in the respective specialties. Table 2 shows a variant of the system of tariff coefficients and the corresponding wage rates for individual specialties of construction workers. The tariff schedule for workers' professions was developed according to public data on job vacancies in St. Petersburg for 2006.table 2
Table of branded tariff coefficients and rates for the specialties of construction workers
|
Name of working specialties |
Tariff Coefficients |
Wage, |
Construction workers - total average | including: | Reinforcer | Asphalt concrete worker | Concrete worker | Waterproofing | Hyprochnic | Loader | Painter | Steel and reinforced concrete constructor | Station wagon finisher | Plasterer | Electric and gas welder | Electrician |
Table 3
Tariff wage rates for the discharge grid of the estimated regulatory base of GESN-2001
|
Indicators of the discharge system of remuneration |
Qualification categories |
Tariff Coefficients (1st category) | Tariff coefficients (to the average, 4th category) | Tariff rates (rubles / hour / hour) | Tariff rates (rub./hours) |
4. The procedure for developing branded tariff conditions for remuneration of workers
The development of tariff conditions for remuneration at a particular enterprise consists of several interrelated stages: 1. Determination of the average wage level in the contracting organization for the planning period; 2. Formation of tariff coefficients by specialties (vertical rates of remuneration); 3. Development of a grid of tariff coefficients for qualification categories - categories (horizontal rates); 4. Calculation of base tariff rates of remuneration; 5. Verification and control of the developed proprietary system of tariff wages. 1. The average level of remuneration of workers of builders in contractors is set at the level achieved in the previous period and taking into account the current and future capabilities of the organization in labor costs. The average level of remuneration is determined on the basis of reporting materials on actual data, the provisions of the collective agreement and the prospects for the development of the enterprise, its economic and financial condition. Average current tariff rates, calculated on the basis of actual data on remuneration for the previous period, include the costs of all system types of remuneration in the construction organization. Current wage prices are the rates of the wage fund (Wages of workers), combining the tariff, bonus and compensation payments of wages of workers in construction. The average level of tariff rates in the absolute amount is taken taking into account the ratios of the tariff and over-tariff parts of the company wage system that have developed in the organization. When determining the average tariff rate for an organization, it is advisable to focus on the percentage of the tariff that is optimal for the current level in wages — about 60-80%, with its subsequent increase to the European standard (at least 90%). The tariff part of the average wage becomes the base rate of differentiation of wages of workers in the organization. In this example of designing a corporate wage system, the basic tariff rate is set in the organization based on the planned average wage of workers for the planning period and the level of the tariff part in the total amount of wages. In the example of calculating the proprietary system, the average salary is taken in the amount of 12.5 thousand rubles. per month, and the ratio of the tariff and premium parts of wages is set at 80 and 20%. The base rate of the corporate tariff system of remuneration is 10.0 thousand rubles. per month (12.5 × 0.8 \u003d 10.0). 2. The tariff correlation of wage rates for specialties is established at the enterprise by groups of professions. The list of specialties and their grouping are individual by organization and are set in the personnel management system based on the main tasks of production. The tariff ratio of wage rates in the specialties is calculated by the ratio of the accepted size of these rates and the average wage of workers in the organization (tariff part) for the planned period. As a calculated example, the data of the professional tariff grid presented in table 2 are taken, according to the regional monitoring of labor wounds. 3. Tariff coefficients according to the level of qualification (categories) are developed in the company wage tariff schedule in accordance with the tasks to be solved and personnel requirements. In practice, it is possible to expand the existing 6-digit grid by adding new categories of minimum and maximum wages with the formation of an 8-bit grid. It is also recommended to increase the range of tariff coefficients in branded tariff grids by categories from 1.8 in the traditional grid to 3.0-4.0 in real conditions of differentiation of wages in contracting organizations. Options for such branded tariff grids are presented in diagram 3. The tariff grid reflects the power-law dependence of the growth of tariffs by categories, the grid is a linear dependence. In branded tariff systems, it is recommended to use tariff type nets. Such a construction of the corporate tariff grid — an addition of up to 8 digits with the preservation of the 6-bit part of the traditional form and a range of coefficients equal to four — allows you to: maintain the current system of tariff qualification characteristics (according to the ETKS reference book of jobs and occupations); keep the order and methodology for calculating the tariff grid coefficients; use the general rules for calculating the coefficients for unskilled workers (not certified); it is possible to take into account the payment for advanced skills of a specialist at the rates of the tariff system, and not in a subjective bonus form. According to estimates, a proprietary grid of tariff coefficients for qualification categories of construction workers is being developed.Table 4
Grid of branded tariff coefficients for qualification categories of construction workers
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Indicators |
6-bit grid | 8-bit grid | Tariff coefficients of the 6-bit system (to the minimum rate - 1 digit) | Tariff coefficients of the 8-bit system (to the average rate - 5 digit) |
Chart 3
Corporate tariff nets for qualification categories of wages
The average digits for the tariff networks are accepted for the middle of the range (according to diagram 3) with rounding to the nearest whole digit, because in production tariff regulation, the fractional value of the discharge does not make sense. Ranks 2–7 of the proprietary tariff grid correspond to ranks I – IV of the traditional grid and the current characteristics of jobs and occupations in ETKS, which allows them to be applied without changes. Rank 1 of the firm 8-bit grid (for unskilled workers) allows students, trainees and, most importantly, “migrant workers”, wage workers from other regions and foreign construction workers who do not have construction licenses to be included in the tariff regulation system. The level of the wage of an unskilled worker is set independently by the enterprise and is in the range of 0.5-0.7 of the salary of a skilled worker of the 1st category according to ETKS. The highest level in the proposed tariff schedule is assigned to individually highly qualified masters in the specialty. The level of such tariff rates is set outside the formula for calculating the coefficients for the remaining categories. 4. The calculation of tariff rates of remuneration for the current period for a worker of any specialty (s) and any qualification (p) is determined in the projected corporate tariff system according to the formula:
T s R. \u003d T bases × K s × K p × K d,
Where: T cf - the tariff rate of the working specialty (s) rank (p), rubles / hour-month; T bases - basic wage rate - the average organization of workers' wages for the planning period, rubles / hour-month; To with - the coefficient of the tariff grid for the specialties, is taken according to table 2; To p is the coefficient of the discharge tariff grid, is taken according to table 4 (for 8-bit grid); To d - coefficient taking into account additional wages under the system conditions of remuneration (incentive and compensatory payments). Coefficient (K d) allows you to adjust and include in the tariff rates of the proprietary system additional payments for specific working conditions of individual specialists, for which premiums have been established by the enterprise administration. For example, the calculated rates are applied for time workers, and for builders, an increasing factor of 1.07 is introduced (7% is half the increase in the tariff grid coefficients). In coefficient (K d) you can include allowances for work in difficult and harmful conditions, work at heights, allowances for mobile and mobile working conditions, etc. In the example of calculating the corporate tariff system of remuneration, a base rate of 10 thousand rubles was adopted. and the tariff coefficients of tables 2 and 4 were used. For the 1st category (unskilled workers) and the 8th category (highly skilled workers), the tariff rates were calculated for all specialties at the same level based on the characteristics of the discharge grid in diagram 3. Based on the accepted initial data, proprietary tariff wage system (table 5) for normal conditions of construction work without stimulating and compensating payments of wages.
Table 5
An example of a proprietary tariff system for remuneration of construction workers
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Name of professions |
Odds but professions |
Qualification categories |
Bit Odds |
Reinforcer | Asphalt concrete worker | Concrete worker | Waterproofing | Hyprochnic | Loader | Painter | Installer of domestic sanitary systems | External pipe installer | Steel and reinforced concrete constructor | Station wagon finisher | Plasterer | Electric and gas welder | Electrician | Construction fitter |
this work The tariff rate of the worker of the V category is 19 rubles per hour. Working hours - 7 (Control) on the subject (AHD and financial analysis), was carried out on an individual order by the specialists of our company and passed its successful defense. Work - The tariff rate of the worker of the V category is 19 rubles per hour. The working day is 7 in the subject of AHD and financial analysis reflects its topic and the logical component of its disclosure, the essence of the issue under study is revealed, the main provisions and leading ideas of this topic are highlighted.
Work - The tariff rate of the worker of the V category is 19 rubles per hour. The working day is 7, it contains: tables, figures, the latest literary sources, the year of delivery and protection of work - 2017. In the work, the Tariff rate of the working V category is 19 rubles / h. The duration of the working day is 7 (AHD and financial analysis), the relevance of the research topic is revealed, the degree of development of the problem is reflected, on the basis of a deep assessment and analysis of scientific and methodological literature, in the work on the subject of AHD and financial analysis, a comprehensive object of analysis and its questions are considered, as with theoretical and practical aspects, the goal and specific tasks of the topic are formulated, the logic of the presentation of the material and its sequence are present.
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