INVESTMENT - CONSTRUCTION SPHERE
Ratespaymentcorpse inconstruction
1. Tariff regulation of wages in construction
The main task 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 ensure the planning of the wage fund in estimates and the differentiation of workers' wages in contracting organizations, depending on the quality and working conditions. Accounting for the quantity of labor aims to reflect in wages the duration of labor over time, as well as the intensity and intensity of labor per unit of time. The amount of labor is taken into account through technical standardization, which involves the use of time standards, production standards, service standards, from the level of implementation of which, i.e. The amount of payment depends on the intensity of work. Taking into account the quality of labor reflects its complexity and the qualifications of the worker, the conditions in which the labor process is carried out, including severity and harmfulness to health. Taking into account the quality of work, or qualitative differences in work, has as its ultimate goal ensuring equal pay for equal work, regardless of the specific content of specific types of work. This goal is achieved using the tariff system as a tool for regulating wages at production and other levels of personnel management. One of the fundamental principles of organizing remuneration is its differentiation, i.e. establishing the necessary differences in 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 differentiated wages for workers depending on the following criteria: complexity of the work performed; working conditions; labor intensity; responsibility and significance of the work performed; natural and climatic conditions for performing work. The tariff system is a set of regulatory documents with the help of which payment is regulated in various areas: by categories of workers (workers, employees, managers, specialists, technical performers); by professional and qualification groups; by industry, sub-industry, production and type of activity; by level of complexity and working conditions; by territorial regions of the country. The tariff system includes the main elements with the help of which tariff conditions for remuneration of workers of enterprises and organizations are formed: tariff schedules; tariff rates (wage rates); tariff and qualification reference books; official salaries; qualification directory of employee positions; as well as coefficients for regional regulation of wages for workers in public sector sectors. The tariff schedule 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 extreme categories and tariff coefficients - the ratio of tariff rates of all categories of the tariff grid, reduced to the lowest category or to the average level. Tariff rate is the specific wage of a worker, which is due to him for fulfilling established production tasks in work that corresponds to his qualifications. In construction, uniform hourly tariff rates were established for piece workers and time workers. The Unified Tariff and Qualification Directory of Works and Working Professions (UTKS) is a systematic list of works and professions of workers, intended for the tariffication of labor, including the tariffication of work and the tariffication of workers. Tariffing of work determines the compliance of the work with the professions and qualifications of the workers and its assignment to the appropriate payment group depending on its complexity, nature, working conditions and the characteristics of the given production in which it takes place. Tariffication of workers is the assignment to workers of each specialty of a certain tariff (qualification) category corresponding to their qualifications. The system of differentiation of wages at enterprises includes various types of additional payments and allowances, including those that compensate for the additional labor costs of workers in conditions deviating from normal, as well as taking into account the increased intensity of work, additional payments for work at night, on weekends and holidays, allowances, related to the special nature of the work performed, for length of service (continuous work experience), allowances for persons with academic degrees, titles, special merits, etc. The tariff part of an employee’s wages in construction today is 60-70% of the nominal (accrued) wage fees. When determining the remaining amount of wages at enterprises (bonuses, compensation and other payments), tariff standardization methods are used to an insignificant extent and are calculated on other grounds. The type, remuneration system, size of tariff rates, salaries, bonuses, other incentive payments, as well as the ratio in their amounts between certain categories of personnel of specific enterprises (contractor construction organizations) 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 wage management in construction: determination of the contractual (estimated) amount of funds for wages for the facility (construction project); - 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 by employees (specialties and qualifications), by periods and objects. Initial wage planning is carried out in estimates for construction projects based on estimated tariffs and total labor costs of workers for the project: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
Tariff regulation identifies the following influencing factors (in order of priority) when constructing a tariff system of remuneration: the average level of wages in the system (absolute value); structure of the range of tariff rates for industry workers; ranking of rates according to the professional composition of workers; differentiation of rates for each specialty according to qualification categories. Diagram 1 shows the main characteristics of the tariff system: the average level and range of tariff rates; the ratio of wages by specialty and category. All indicators are linked into the general system of tariff regulation of wages in construction, used both for the purposes of planning wages in the estimated cost and for distributing labor costs among performers in the contracting organization. Wage differentiation at enterprises is carried out in the manner established in the reference book (ETKS) - first, workers are divided by specialty and profession, and then, within each specialty - by qualification category. The tariff system of remuneration at enterprises in the construction industry includes a vertical tariff scale, which organizes the differentiation of wages according to working specialties, and a horizontal tariff scale, which specifies the level of remuneration of specialists by qualification categories. In market conditions, construction is defined as a civil law activity, where the only legal and legitimate basis for determining the cost of future construction is the provisions and rules agreed upon by the parties and enshrined in the contract. In the system of market relations, an agreement between the customer and the contractor on the average wage for a specific project (contractual tariff rates) is a necessary and sufficient condition for solving the main estimated (planned) and production problems of remuneration for workers and employees in the construction of a given facility.Diagram 1
Factors of influence and priorities of the tariff system of remuneration
The main factor influencing the level of wages is the average level of the tariff system. Based on the absolute value of the average tariff rate (or average wage), it is possible, on the one hand, to determine the estimated amount of remuneration for workers under the project, on the other hand, the calculated characteristics (tariff coefficients) make it possible to obtain unambiguous values of the planned wage for workers of any specialty and qualification category within the established tariff system. The next most influential factor on the level of wages of any worker in construction is the form and structure of the tariff system range. The most important parameter of this level of influence is the determination of the relationship between the average level of tariffs and the boundary indicators - the minimum and maximum wages. The gradation of wages according to working specialties, professions and positions, in today's conditions, is the main parameter of the tariff system of remuneration and is most susceptible to market influence. It is possible to evaluate the work of workers in different specialties only on the basis of comparing the need and usefulness of their labor in the labor market. This circumstance predetermines the mandatory implementation of full-fledged market monitoring of wages by profession. The least impact on the level of wages in the tariff system is exerted by differentiation of wages by qualification categories. The ability of the rank grid to change the level of wages is insignificant, it is within the cost of labor in one specialty and has virtually no effect on the amount of wages for the construction project as a whole. However, at present, graded tariff rates are the main category in determining both the amount of wages in construction cost estimates and in organizing wages in contracting activities. The traditional model of the tariff system, in force to this day, establishes a single wage scale for all professions of workers in construction with a range of 1.8 (the ratio of the maximum and minimum rates). This range in wages determines the egalitarian model of differentiation of income of the population, which is used in the administrative-command system of public administration, and leads to “equalization” in wages, without stimulating the development of the country’s economy. The moderate (market) model assumes a range of household incomes in the amount of (6-8): 1, which can be considered as a guideline when determining the range of the modern tariff system of remuneration in construction. In the planned economy, uniform wage scales were established for all sectors of the national economy. The tariff system of remuneration specified in the resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Russian Central Council of Trade Unions dated September 17, 1986 No. 1115 is currently in effect without change. In the estimated prices of the State Construction Committee of the Russian Federation FER-2001 and TER-2001, the wage tariffs for construction workers are 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
|
Indicators of regulatory frameworks |
Qualification categories |
Tariff rates (RUB/hour-hour) |
Tariff coefficients |
Tariff rates (RUB/hour-hour) |
Tariff coefficients |
Tariff rates (RUB/hour-hour) |
Tariff coefficients |
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
Tariff rates for workers are the absolute amount of wages expressed in monetary terms for various groups and categories of workers per unit of time for fulfilling labor standards (job duties). Tariff rates can be used in meters: month, shift, hour. The relationship 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 = 21.6 shifts = 167 hours (for a 40-hour work week). The wage rate of workers is determined by the tariff rate (for time workers - when determining the amount of payment for the time worked, for piece workers - when determining piece rates). The ratio of wages for workers in different specialties (at the minimum or average rate) is established only at the enterprise itself. The procedure for the formation of tariff rates of remuneration by specialty and qualification is necessarily fixed in the collective agreement. Tariff rates of remuneration are established for all categories of the tariff system adopted in the organization: by specialty - in the professional tariff schedule and by qualification - in the rank tariff schedule. The formation of tariff wage rates by specialty, profession and position (vertical tariff standardization) is the main element of differentiation of wages for workers in construction. Tariff coefficients of the vertical wage grid - by profession, are calculated as the ratio of the average wage at the enterprise and the average rates accepted for workers in the corresponding professions. Table 2 shows a version of the system of tariff coefficients and corresponding wage rates for individual specialties of construction workers. The tariff schedule for workers' professions was developed based on public data on job vacancies in St. Petersburg for 2006.table 2
Table of branded tariff coefficients and rates by specialty of construction workers
|
Name of working specialties |
Tariff coefficients |
Wage, |
Construction workers - total average | including: | fitter | Asphalt concrete worker | Concrete worker | Waterproofer | Gyropochnik | Loader | Painter | Installer for installation of steel and reinforced concrete structures | Universal finisher | Plasterer | Electric and gas welder | Electrician |
Table 3
Tariff rates of remuneration according to the grading grid of the estimate and regulatory framework of GESN-2001
|
Indicators of the rank wage system |
Qualification categories |
Tariff coefficients (to the 1st category) | Tariff coefficients (to the average, 4th category) | Tariff rates (RUB/hour-hour) | Tariff rates (RUB/hour/month) |
4. The procedure for developing branded tariff conditions for remuneration of workers
The development of tariff conditions for remuneration at a specific enterprise consists of several interconnected stages: 1. Determination of the level of average wages in the contracting organization for the planned period; 2. Formation of tariff coefficients by specialty (vertical wage rates); 3. Development of a grid of tariff coefficients for qualification categories - categories (horizontal rates); 4. Calculation of basic tariff rates; 5. Verification and control of the developed proprietary wage system. 1. The average level of remuneration for construction workers in contracting organizations 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 development prospects of the enterprise, its economic and financial condition. Average current tariff rates, calculated based on actual data on wages for the previous period, include costs for all systemic types of wages in a construction organization. Current wage prices are the wage fund rates (payroll of workers), combining tariff, bonus and compensation payments for wages of workers in construction. The average level of tariff rates in absolute terms is taken into account the existing relationship between the tariff and above-tariff parts of the corporate remuneration system that has developed in the organization. When determining the average tariff rate for an organization, it is advisable to focus on the optimal share of the tariff in wages for the current level - approximately 60-80%, with its subsequent increase to the pan-European standard (at least 90%). The tariff part of the average wage becomes the base rate for differentiating the wages of workers in the organization. In this example of designing a corporate remuneration system, the base 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 remuneration. In the example of calculating the corporate system, the average salary is assumed to be 12.5 thousand rubles. per month, and the ratio of the tariff and bonus 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 = 10.0). 2. Tariff ratios of wage rates by specialty are established at the enterprise by groups of professions. The list of specialties and their grouping are individual for organizations and are established in the personnel management system based on the main production tasks. The tariff ratio of wage rates by specialty 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 calculation example, we take the data of the professional tariff schedule presented in Table 2, according to regional monitoring of the labor market. 3. Tariff coefficients by skill level (grades) are developed in a proprietary wage scale in accordance with the tasks being solved and the requirements for personnel. In practice, it is possible to expand the current 6-bit 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 corporate tariff schedules by category from 1.8 in the traditional schedule to 3.0-4.0 in real conditions of differentiation of wages in contracting organizations. Options for such branded tariff schedules are presented in Diagram 3. The tariff schedule reflects a power-law dependence of the growth of tariffs by category, while the schedule reflects a linear dependence. In branded tariff systems, it is recommended to use tariff scales of the type. This construction of a proprietary tariff schedule - the addition of up to 8 categories while preserving 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 and qualification characteristics (according to the ETKS directory of works and blue-collar professions); preserve the procedure and methodology for calculating tariff scale coefficients; use general rules for calculating coefficients for unskilled workers (who have not passed certification); Payment for increased skill of a specialist can be taken into account at the rates of the tariff system, and not in a subjective bonus form. Based on calculated data, a proprietary grid of tariff coefficients is being developed for the qualification categories of construction workers.Table 4
Grid of corporate tariff coefficients for qualification categories of construction workers
|
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 - 5th category) |
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
|
Name of professions |
Odds but professions |
Qualification categories |
Coefficients by category |
fitter | Asphalt concrete worker | Concrete worker | Waterproofer | Gyropochnik | Loader | Painter | Installer of internal sanitary systems | External pipeline installer | Installer of steel and reinforced concrete structures | Universal finisher | Plasterer | Electric and gas welder | Electrician | Construction electrician |
The tariff coefficient shows that the remuneration of two workers performing work in the same specialty (profession) at the same enterprise can differ significantly. And the reason for this is the different skill levels of workers and the complexity of the work they perform. Depending on their qualifications and complexity, workers are assigned ranks and tariff coefficients (TC) are established.
Here are some examples:
- 1, the lowest, is assigned to such workers as a watch glass cleaner, a bathhouse maintenance worker, a stoker, a nanny and others;
- 2-6 - the most numerous category of a wide variety of working professions;
- Adjusters of various equipment (technological, printing, testing, etc.) “reach” the 8th level.
A list of all professions and categories is given in the All-Russian Classifier of Worker Professions and Clerk Positions, but it does not contain information on how to calculate the tariff coefficient of the category. In addition, starting from 07/01/2016, when determining qualifications, they turn to. They use the concept of “skill level” (from 1 to 8).
How to calculate
In the Soviet Union, there was a unified tariff schedule, which established minimum wages (for the lowest qualification category for a specific profession) and Labor Codes. Currently, there is no such grid and the question arises: what does the tariff coefficient show in practice and why is it needed.
It shows the following: the higher the worker’s qualifications and the labor intensity of the work, the greater the labor cost by which the minimum rate is multiplied. It is needed to differentiate wages for workers in the same profession, but performing work of varying degrees of complexity.
Today, the state regulates the Labor Code only in relation to public sector employees (the basic document is the so-called New Remuneration System and industry agreements). Other enterprises have the right to create grids and calculate TC independently. To do this, define:
- how many categories of one profession (specialty) you will enter;
- what is the planned gap between the lowest and highest levels of qualifications;
- how the TC increases - uniformly (1; 1.2; 1.4; 1.6...) or progressively (1; 1.2; 1.5; 1.9...).
To calculate the coefficient with a uniform increase, we use the formula:
(max. coefficient - min. coefficient) / (number of digits - 1).
It was decided to introduce 5 categories for turners: from 2nd to 6th. The gap in the TC is 2 (the lowest is coefficient 1, the highest is coefficient 2).
Solution: (2 - 1) / (5 - 1) = 0.25.
This means that the TC for the categories will be:
Average coefficient
Sometimes organizations have a remuneration system in which the work of workers in one workshop or team is paid at . In this case, you will need to calculate the average TC. The formula for the average tariff coefficient is quite difficult, but let's try to figure it out without scary mathematical symbols. We construct the calculation as follows:
- Multiply the number of employees with a minimum rank by the minimum labor code.
- Repeat the operation for each subsequent skill level.
- Add the resulting values.
- Divide the amount by the number of employees.
An example of calculating the average tariff coefficient looks even simpler.
The solution will require establishing how many workers work at what skill level.
Let's assume (to simplify calculations) that 2 bits each. 2 people work, the third - 3, the fourth - 4, the fifth - 5, the sixth - 6 (in total there are 20 workers in the team).
2 people (2nd class) × 1 (2nd class TC) = 2.
3 × 1.25 = 3.75; 4 × 1.5 = 6; 5 × 1.75 = 8.75; 5 × 2 = 12.
2 + 3,75 + 6 + 8,75 + 12 = 32,5.
32.5 / 20 (number of employees) = 1.63. We received the average TC of the brigade.
All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments may be of a different nature, consist of different components and are calculated based on different bases. Let's look at the concept of a tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.
What is the tariff rate
People cannot receive the same compensation for their work. The amount to be paid as salary depends on:
- qualification level of personnel;
- difficulties of the labor functions assigned to the employee;
- quantitative characteristics of work;
- conditions of employment;
- time allocated for completing work, etc.
Differentiation of wages according to the degree of expression of these points is carried out within the framework tariff system labor remuneration. Its key element is the tariff rate as the main component of wages.
Tariff rate– a documented amount of financial remuneration for achieving a labor standard of varying degrees of difficulty by an employee of a certain qualification for an accepted unit of time. This is the “backbone”, the minimum component of the payment for labor, on the basis of which the amount received by employees “in hand” is based.
REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances if all functional duties are performed in full - this is the minimum guaranteed by law.
Not part of the tariff rate:
- compensation;
- incentive payments;
- social charges.
Estimated time of tariff rate
The time period for which the tariff rate is calculated can be any period convenient for the employer:
- day;
- month.
Hourly rates It is convenient to install if the enterprise has a system that determines the mode of summarized recording of working hours, as well as when hourly employees work.
Daily tariff rates are applied when the work has the status of a daily wage, and the number of working hours in each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.
Monthly tariff rates operate under constant observance of normal working hours: a stable schedule, fixed days off. In such conditions, the employee will “close” the month regardless of how many hours he actually worked: having worked the monthly norm, he earns his salary.
Tariff Rate Functions
The use of a tariff payment system for calculating remuneration in monetary form for the performance of labor functions has a number of advantages over other forms of payment.
The tariff rate as a unit of payroll calculation performs a number of important functions:
- makes wages and maintenance commensurate;
- divides the minimum part of payment depending on the quantitative and qualitative characteristics of labor;
- organizes labor incentives in the prescribed conditions (for example, in hazardous production, with significant work experience, overwork, etc.);
- helps to adequately calculate payment for different labor organization systems and work schedules.
NOTE! The main principle of applying tariff rates is equal remuneration for an equal amount of work.
How is the tariff rate calculated?
The unit rate with which all other categories are correlated is the tariff rate of category 1 - it determines the amount due to an unqualified employee for his work during a specified time period.
The remaining categories are arranged depending on the increasing complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees (qualification categories). The complex of all categories leaves tariff schedule enterprises. In it, each subsequent digit is several times larger than the unit rate (that is, 1 digit) - this indicator reflects tariff coefficient.
FOR YOUR INFORMATION! The minimum wage is set by the state, and all other elements of the tariff schedule are adopted separately for each organization and are enshrined in the relevant local acts. The exception is labor in organizations financed from the state budget, where accruals occur according to the Unified Tariff Schedule (UTS).
Knowing the tariff coefficient and the size of the unit rate, you can always calculate the amount of payment due to a specific employee according to the tariff.
An example of tariff calculation for the UTS
A teacher with an academic degree of Candidate of Philosophical Sciences and the title of Associate Professor is hired at the Faculty of Philosophy of a State University. He was accepted to the position of Associate Professor of the Department of Cultural Studies and appointed curator of the student group. According to the Unified Tariff Schedule, the billing period of which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.
The minimum payment for the UTS, corresponding to category 1, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff schedule, namely 3.036.
A bill regulating the procedure and amount of bonuses due to teaching staff is currently under consideration. For our example, we will use data from this bill.
To calculate the tariff you need:
- Multiply the inter-grade coefficient and the minimum wage
- Add assistant professor position (+ 40%)
- Add the required allowances for having an academic degree (for example + 8,000 rubles), as well as a supervisory surcharge (for example, + 3,000 rubles).
Example of tariff calculation for hourly rate
If an employee works according to a system of summarized working hours, then his tariff rate will depend on the hourly rate for a given year - it will be shown by the production calendar, as well as the monthly tariff rate established at the enterprise.
1 way. You can divide the monthly rate by working hours into the rate indicator. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. In this case, the established standard working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.
Method 2. If you need to calculate the average hourly rate for the current year, you first need to determine the average monthly hourly rate. To do this, divide the corresponding annual indicator of the production calendar by 12 (the number of months). After this, we reduce the worker’s average monthly tariff rate established by the tariff schedule by the resulting number of times. For example, the annual norm is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let's calculate the average amount this worker earned per hour during a given year: 25,000 / (1900 /12) = 157.9 rubles.
What is the difference between a tariff rate and a salary?
These two concepts are similar in many ways, since both of them reflect the monetary expression of labor remuneration. The similarities between the two are greater now than they were a few decades ago, as labor law is undergoing significant changes. However, there are also significant differences
General features of salary and tariff rate
- Both provide for a minimum amount that can be paid for work.
- Payment cannot go below the established limit.
- Relates to the qualifications of the employee.
- They are taken into account without additional payments, allowances, compensations, or social charges.
Differences between tariff rates and official salaries
Let's compare these two concepts in the following table.
|
Base |
Tariff rate |
Official salary |
|
|
What is it charged for? |
For fulfilling labor standards per unit of time |
For the performance of functional duties where the norm cannot be established |
|
|
Calculation time unit |
Hour, week, month (any convenient time unit) |
||
|
What does the value depend on? |
From the tariff category (inter-category coefficient) |
From the qualifications received by the employee |
|
|
Professional circle |
Real economic spheres: construction, mining, manufacturing, production, etc. |
Non-production areas of work: lawyers, civil servants, management, etc. |
Tariff rate- this is a documented amount of remuneration for achieving a labor standard of varying degrees of difficulty by an employee of a certain qualification for an accepted unit of time.
The main principle of applying tariff rates is equal remuneration for an equal amount of work. According to the Labor Code of the Russian Federation, the tariff rate is fixed in the employee’s employment contract along with other mandatory terms of the employment contract.
The essence of the concept of “tariff rate”
The tariff rate is the minimum wage for a specific amount of work performed by an employee of a certain qualification.
The tariff rate is a monetary payment to an employee for completing tasks of a certain complexity within a specified time frame. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive provided that all duties are performed.
Based on the tariff rate, the employer calculates the amount of earnings of his employee. In this case, the profession/position, category/rank is taken into account, but various incentives, compensation and social payments are not taken into account.
Estimated time of tariff rate
The time period for which the tariff rate is calculated can be any period convenient for the employer:
It is convenient to set hourly tariff rates if the enterprise operates a shift schedule, which leads to the need to maintain a summary regime for recording working hours, as well as when hourly employees work.
The employee’s hourly wage rate is necessarily used when calculating payment:
in dangerous, difficult and harmful conditions;
for excess production;
on night shifts;
on weekends.
The hourly tariff rate at your enterprise is determined in two ways.
In the first method, the hourly wage rate is determined by the ratio of the salary (monthly rate) to the number of working hours in a given month according to the calendar. In the second method, the hourly tariff rate is calculated by the ratio of the employee’s salary to the average monthly number of working hours during the calendar year.
Thus, the hourly wage rate is calculated by dividing the salary by the number of hours worked in a month or the average monthly number of working hours for the year. In this case, the exact calculation algorithm must be specified in the Collective Agreement. The hourly tariff rate is calculated for payment for work at night, on a shift schedule, for overtime and work on holidays or weekends.
For work at night from 10 pm to 6 am, pay is at least 20% higher than the regular tariff rate. For work on weekends and holidays, double the wage rate is paid or an additional day off is given.
Daily tariff rates are applied when work is performed during the day, while the number of working hours in each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation. That is, in the calculations, daily tariff rates are used if the number of days of actual attendance at work during the week differs from 5.
Monthly tariff rates are valid subject to constant compliance with the process of normalizing working hours: a stable schedule, fixed days off. In such conditions, the employee is closed regardless of how many hours the employee actually worked: having worked the monthly quota, he earns his salary.
In calculations, monthly tariff rates are used only if the actual payment coincides with the norms.
Tariff Rate Functions
The tariff rate as a unit of payroll calculation performs a number of important functions:
makes wages and maintenance commensurate;
allocates a minimum part of payment depending on the quantitative and qualitative characteristics of labor;
organizes labor incentives in the prescribed conditions (for example, in hazardous production, with significant work experience, overwork, etc.);
How does a salary differ from a tariff rate?
Official salaries, like tariff rates, represent the amount of remuneration that is set for an employee for a specific unit of time - a day, a month or an hour. These concepts are largely similar.
Thus, both of these concepts reflect a minimum of a certain amount of labor, and wages cannot fall below this level. But it is very important to understand how they are different. Because their differences are fundamental.
Significant differences between official salaries and tariff rates are as follows:
Official salary is the specific amount of remuneration that is established when an employee performs his job duties for a calendar month. And the tariff rate is the same fixed amount, only for fulfilling labor standards of a given complexity for a certain time.
The salary is directly dependent on the qualifications of the employee, and the tariff rate depends on the category assigned to the employee.
The salary setting is influenced by the employee’s position and his qualifications, which are determined based on education and work experience. When setting a tariff rate, they are guided by the complexity of the work, its intensity, conditions and significance.
Procedure for calculating the tariff rate
The first step is to familiarize yourself with the tariff and qualification directory of a specific industry to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments.
The formula for calculation is as follows:
Tariff rate = 1st category rate x Increasing tariff coefficient.
In this case, the tariff coefficient of the first category is always equal to 1.
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