Tariff scale and categories to it. The tariff rate is ... or all about the tariff rate

The pay scale is table with the ratio of categories and wage rates. This system used in commercial, government and budgetary organizations. With its help, rates and salaries are differentiated using tariff coefficients.

Definition, meaning, varieties

The tariff scale is based on a comparison of the complexity of work goals different categories and groups of employees, their responsibilities, education and other circumstances. Together, these circumstances fully ensure the property of assessing the activities of personnel and determine the reality of using common positions for differentiating the payment for their activities.

Thus, it can be seen that the tariff scale clearly shows how the salary of employees depends on their ranks. It can be stretched and compressed during the adjustment process. This pricing table is:

1. Uniform, with the same inter-salary difference between the coefficients.
2. Increasing or progressive, at which the interdigit difference increases evenly.
3. Decaying or regressive when the difference decreases.
4. fading-decaying, at which the difference first increases and then decreases.

The tariff coefficient consists of motivational and reproducing elements. It indicates how many times the basic salary for a specific qualification is higher than the earnings of the first category.

The salary table with the smallest number of digits and a small range of coefficients is not able to objectively assess the contribution and potential of the staff.

Because of this, she negative effect to stimulate activity and poorly provides employees with normal relationships within the team. That's why so it is important to be able to correctly and correctly draw up tariff scales for the formation of wages.

A normal tariff scale should consist of a sufficient number of skill groups with a range, not less than 1 to 10. Acceptable ranges are 1:15 and above with the number of digits approaching 20.

Classification of ordinary workers and workers of the managerial level

In institutions with a tariff scale for employees, official salaries. To differentiate them, there are the following qualifications of workers, which are described in more detail in the unified tariff and qualification reference book (ETKS):

• specialist (initial stage);
• specialist of the third category;
• specialist of the second category;
• specialist of the first category;
• Leading Specialist.

Young specialists after university without experience or workers with secondary specialized education and experience are classified as initial stage qualifications. Workers with a certain length of service and performing medium-complex activities have a second or third category. The first category is assigned to specialists with five years of experience who perform the most complex work.

The Tariff and Qualification Guide highlights the characteristics of the main types of activities, their complexity and compliance with tariff categories, as well as standards and examples of certain work.

The handbook contains sections describing areas of specific work. The characteristics of the types of activities are divided into operating characteristic and a section titled "must know".

Administrative and managerial link consists of:

• heads of institutions;
• heads of divisions and services;
• deputies of the above;
• specialists performing economic and engineering work;
• specialists in reforestation, fish breeding, zootechnical, agricultural industries;
• specialists in art and culture, science, public education, medical care;
• specialists in international relations;
• legal professionals;
• technical contractors performing control and accounting;
• technical contractors for the preparation and execution of documents;
• maintenance technicians.

But there is also a newer edition of the classification of executives, which divides them into managers, foremen, chiefs, chief specialists and, in fact, the head of the organization himself.

The category of technical executors now includes statisticians, stenographers and secretaries, collectors, freight forwarders, typists, cashiers, draftsmen, bookkeepers, clerks, agents, accountants, timekeepers, contractors, copyists and attendants.

Each position contains qualification characteristics, as:

• service obligations, where the main working functions are listed;
• must know- requirements for special knowledge, norms and standards are disclosed here;
• requirements for qualification, which includes requirements for work experience and vocational training.

For more information on leadership positions, see unified qualification reference book (EKS).

Algorithm for assigning a new rank

The procedure for increasing the category in organizations next:

1. The employee, after the permission of the management, draws up a statement and justifies his decision. After that, a visa is affixed to this document by the council of the production team.
2. Next, a commission is assembled from workers with the highest qualifications, foremen, specialists, administrative and trade union representatives of the enterprise.
3. The knowledge control of an employee who wants to get a promotion is carried out, which is based on a tariff and qualification directory.
4. According to the results of the check, the discharge is increased and this is confirmed by an order and a protocol. Also mandatory in work book the employee makes a corresponding entry.

How to calculate

The rate of labor of workers is made according to the already drawn up tariff scale. So, they take the salary of the first category, which should be equal to or greater than the minimum wage, and multiply it by the coefficient of the required category.

Regional coefficients should also be taken into account, which vary depending on the position of the enterprise on geographical map. So, in European Russia this marginal indicator is 1, in the Urals - from 1.15 to 1.4, in Far East- 1.4-1.6, in the North - 1.6-1.8, and in Far North – 1,8-2.

Advantages and disadvantages

The payroll tariff system motivates employees to constantly improve their skills, takes into account the responsibility and complexity of their activities, provides any enterprise with personnel and encourages them to grow professionally.

But have tariff system and minuses, which include a weak assessment of the quality of activities and an orientation towards decent working conditions. In practice, these shortcomings are eliminated by developing and implementing surcharges and allowances.

Usage in organizations in 2018

According to the norms Labor Code Russian Federation, the head of the enterprise paints the tariff scale for calculating the salary of his subordinates. All positions in the organization have their own ranks, starting with the least qualified, the first. For the categories following it, tariff coefficients are set in order to finally form the tariff scale itself.

To create tariff tables, managers can use their samples from industry agreements. These documents were drawn up by specialized management associations and agreed upon by the relevant trade unions. The minimum wage for 2018 is 9489 rubles. The same should be the salary of an employee of the first category.

Current coefficients for employee categories for 2018:

Features for budgetary organizations, the Ministry of Internal Affairs, individual entrepreneurs, etc.

Budgetary institutions for calculating the salaries of their employees use unified tariff scale (UTS). This grading scale consists of 18 qualifications. Eight of them relate to the rating of ordinary workers, the next four - to the assessment of highly qualified. The composition of managers, specialists and employees is charged from the 2nd to the 18th category.

The head of the organization now sets the rate and salary in the public sector, taking into account the complexity of the activities performed and the qualification level of the employee. And the salaries of ordinary workers are interconnected with the earnings of the management. At the same time, the wage fund is distributed correctly among all employees.

The salary of state employees should consist of salary, seniority, rank or classification allowances, bonuses and compensations. The tariff scale is fixed by the collective agreement, the regulation on wages and bonuses and other agreements. Employees of the organization can easily find out everything about their salary from these documents and the staffing table.

IP draws up a table of tariffication of his employees himself. He does not have to strictly follow the established norms from the state and can assign as many categories as he needs. At the same time, the working specifics of the company are realistically assessed and justified requirements are put forward for the activities of employees.

When developing the current tariff system, the head of the company will not only have to draw up a tariff scale, but also fix the tariff rules. It is important that the salaries of employees are not less than the current minimum wage.

When charging, there should be no discrimination against subordinates. The head of the company has the right to set salaries for his employees at will. Employees engaged in such activities must be charged the same coefficient.

The tariff scale is being developed in the following way:

• first, all positions and specialties are determined by departments of the company;
• then the functions are divided into categories;
• establish qualifying coefficients;
• fix the resulting system with a local regulatory act.

The company's earnings are justified by an indication in staffing allowances and salaries.

To pay employees MIA a single tariff scale approved by state bodies is also applied, but each rank is still paid its own compensation and allowances in a certain percentage. Besides, municipal authorities intend to annually raise the salaries of categories of such employees by a specific percentage. On the this moment it's 4%.

With the salary scale, job evaluation criteria become transparent, and the salary increases as both the position and qualifications increase. If the administrator correctly creates favorable conditions in its enterprise, it will constantly achieve all its goals and plans.

The differences between the tariff scale and the grading system are presented in this seminar.

We considered the essence of the tariff system of remuneration and its difference from the non-tariff one. In this material, we will consider the concept of a tariff rate, a tariff coefficient and a tariff category.

What is a tariff rate

The tariff rate is a fixed amount of remuneration for an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time without taking into account compensatory, incentive and social payments (part 2 of article 129 of the Labor Code of the Russian Federation). The monthly tariff rate is essentially an official salary, with the only difference being that the performance of the labor norm for this month is also taken into account when charging.

In 2017, the employer sets the tariff rates for workers by category on their own, taking into account the characteristics of their economic activity and financial opportunities.

What does tariff category mean

The tariff category is a value that reflects the complexity of work and the level of qualification of the employee (part 4 of article 143 of the Labor Code of the Russian Federation). The number of categories, the procedure and grounds for their assignment, the employer also establishes independently and fixes these provisions in the local regulatory act.

Tariff coefficient - what is it

Tariff coefficient - an integral element of the tariff system of remuneration, which characterizes the ratio of tariff rates of different categories and shows how much the tariff rate of this category exceeds the tariff rate of the first category. For example, the hourly wage rate for a worker of the 1st category is 150 rubles. And the tariff rate of a worker of the 3rd category is set with a tariff coefficient of 2.5. Consequently, the hourly wage rate for a worker of the 3rd category is 375 rubles (150 rubles * 2.5).

Any enterprise, regardless of the form of management, pays the labor of its employees differently, as indicated in the staffing table, but the ratio of salaries of employees at the enterprise is fixed in the tariff scale.

This is one of the methods for calculating wages at an enterprise, which is formed on the basis of local or legislative acts, it is she who determines the coefficient for multiplying the minimum wage, depending on the qualifications of the specialist and other related ones.

When forming the tariff scale, the following is taken into account:

• The intensity of the work load;
• Harmfulness and danger of production;
• Length of working time and length of service of an employee in one position;
• Branch of production, since for each type of production its own coefficients are used;
• Employee qualification;
• Features of climatic conditions.

Important: the cost of an employee's hour of work is always used as a basis in the tariff scale.

The volume of work performed by him per shift can be taken into account, while it is subsequently still broken down by the number of hours in the shift or working day. This leads to the calculation of the hourly rate of an employee in any production.

The differences between the tariff system and are discussed in this video:

Important: rates and increased salaries may not depend on categories. The tariff scale is formed according to the categories, usually 6 categories are used in its formation, such a system is used mainly for budgetary institutions.

If the enterprise is engaged in production and a rather complex one is used large quantity up to 23 digits, but the same coefficients are applied as in the public sector.

The salary of each employee depends on the coefficients used.

Application of the tariff scale in organizations

Remuneration in production is formed in accordance with the legislation of Art. 143 - 145 of the Labor Code of the Russian Federation and when using tariff and qualification reference books.

Labor Code of the Russian Federation Article 143. Tariff systems of remuneration

Tariff wage systems - wage systems based on the tariff system of differentiation of wages of workers of various categories.
The tariff system for differentiation of wages of employees of various categories includes: tariff rates, salaries (official salaries), tariff scale and tariff coefficients.
Tariff scale - a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of employees using tariff coefficients.
The tariff category is a value that reflects the complexity of the work and the level of qualification of the employee.
Qualification level- value reflecting the level vocational training worker.
Tariffication of work - the assignment of types of labor to tariff categories or qualification categories, depending on the complexity of the work.
The complexity of the work performed is determined on the basis of their billing.
Tariffication of work and the assignment of tariff categories to employees are carried out taking into account a single tariff qualification handbook works and professions of workers, a unified qualification directory of positions of managers, specialists and employees, or taking into account professional standards. These reference books and the procedure for their application are approved in the manner established by the Government Russian Federation.
Tariff systems for remuneration of labor are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for wages.

These directories are a list of activities and various professions that are available in enterprises and institutions. They fully contain the characteristics and qualification data, 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 designed to determine and assign a rank to each employee.

Of course, at the enterprise, the management has the right to develop its own tariff-qualification guide, taking into account the characteristics of the organization's activities.

Important: in this case, the guarantees and rights of the employee should not be infringed, in particular, labor should not be paid below the minimum wage.

Classification according to new standards

Classification in the tariff scale occurs on the basis of several components:

• Industry;
• State and commercial organizations;
• division within the enterprise.

For example, in the pricing of payments for medical workers their categories, base salary and minimum wage are involved.

In addition, rates are based on:

• Centralized act established by the authorities;
• The contractual basis is a collective agreement.

In doing so, it applies new system remuneration, but taking into account the old foundations.

Rank Odds and Pay Rates

The coefficients used may vary depending on the industry of application, but at the same time, fixed indicators are used for budgetary organizations in almost any area.

For example, for budgetary organizations in medicine, the following figures apply:

Important: at the same time, if the employee works in countryside, 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, honorary titles.

If the specialty is not indicated in the tariff intersectoral reference book, then such a specialist is paid in accordance with the unified tariff and qualification reference book.

Examples of payment calculations

If used time payment, then there is a simple multiplication of the number of hours worked by the rate per hour.

The employee worked 150 hours per month, his rate per hour is 134 rubles, it follows that he earned:

150 * 134 = 20,100 rubles per month.

Since he carried out the plan, according to collective agreement he is entitled to a bonus of 20% of earnings, that is:

• 20,100 * 0.2 = 4,020 rubles bonus. You will find out by what rules the monthly bonus is calculated for employees.
• 20,100 + 4,020 = 24,120 rubles earnings.

In addition, he has a 5th category, and this involves the use of a coefficient of 1.268, which indicates the employee’s earnings in a given month of 30,584.16 rubles.

Important: if the employee has not fulfilled the plan, then the employer has the right to deprive him of the allowance.

Conclusion

The pay scale is a great advantage if it is used in accordance with innovations and, first of all, the value of an employee, his experience and the complexity of the production process are assessed, and the rank of a managerial position is already at the next step.

How to build effective system wages at the enterprise - see here:

The smallest category and increasing coefficients are established at the state level (by industry agreements, regional regulations). commercial organization can develop its own tariff scale independently, taking into account the collective, trade union opinion. It is only important to take into account that the lowest rate cannot be lower; in 2019, its size was 11,280 rubles.

Regional minimum wages may be higher than federal ones (in St. Petersburg, the minimum minimum wage from 01/01/2019 is 18,000 rubles, in Moscow from 10/01/2018 - 18,781), and business leaders should focus specifically on the indicators of their regions.

Unified tariff scale

The unified tariff system, as a state tool for managing the income of citizens, has gone into oblivion since 2008. It was replaced by a new wage system (NSOT) for state employees (Government Decree No. 583 dated August 05, 2008). It also defines a system of increasing coefficients (for the position, qualifications, length of service, labor intensity of work, and so on), but it is valid for one calendar year, and may be revised next year.

However, analogues of a single tariff payment are found in large commercial companies and industries that develop the tariff system on their own and consider it as a flexible management mechanism that allows them to quickly and accurately solve personnel tasks, such as the selection and placement of workers, certification, training, development and motivation of personnel.

Pay scale

The basis of the tariff assessment comes from the understanding of the fact that the higher the qualification of an employee, the more difficult and responsible the work he performs, the higher his salary should be.

When creating their own tariff system, HR specialists, together with the heads of departments, determine:

• the number of qualification levels of each profession and specialty;
• the maximum coefficient for the highest category in each specialty;
• intermediate indicators (they will grow evenly or progressively).

As a result, a tariff table is formed that allows you to evaluate (tariff) the work of each worker and employee and assign a fair wage that reflects the value of his knowledge and skills for the company.

Tariff scale in the commercial sector

If it is difficult to create tariff coefficients for the 2019 unified tariff scale on your own, you can “borrow” samples in industry agreements for the period up to 2019 - documents created by associations of specialized employers and approved by the relevant trade unions.

There are 13 qualification levels for transport workers; tariff category of a tram and trolleybus driver - 6th or 7th (depending on the length of the train); the highest coefficient for the 13th category is 4.13, however, a plug is provided (from 3.90 to 4.13). By the way, in this way the Decree of the Government of the Russian Federation of December 10, 2016 No. 1339 is also implemented that (relevant for state and municipal institutions).

An example of how the coefficient turns into a salary

Calculation example for a tram driver in St. Petersburg.

Skill level - 5th. Fork coefficient - 1.63-2.06.

The minimum wage in St. Petersburg (salary for the 1st category) = 18,000.

We multiply the tariff rate of the 1st category (minimum wage) by the coefficient: we get the driver's salary: 29,340-37,080 (excluding allowances and compensations).

Tariff scale for state employees

Let's define the key bases for determining the tariff scale for public sector employees. So, for state and municipal institutions, the system of remuneration is determined by the intersectoral situation. In simple words, representatives of higher ministries and departments lower ready-made standards and rules for their subordinate institutions.

The structure of remuneration of state employees meets uniform requirements. So, first of all, the base salary is determined for the tariff system. This is the minimum unit of wages to which increasing tariff coefficients will be applied. For example, the seniority coefficient, the bonus for qualifications, additional payment for processing, and so on.

An example of a tariff system for an educational institution.

Further, the following dependence is applied to the base salary - the availability of qualifications. The sectoral regulation can establish a bonus factor to the base salary in a simple form. For example, for the presence of qualifications, the salary increases by a certain percentage. Accordingly, if the employee has not confirmed his level of qualification, then he is not entitled to allowances for this category.

But it can also be applied complex shape. For example, when employees of one position can receive several levels of qualifications, academic degrees, merits, awards and other distinguishing marks.

In addition to the base salary, other types of allowances may be applied. For example, the length of service coefficient for the total length of service, the allowance for the length of service at a given enterprise, territorial allowances and other factors that determine the type of activity of the employee.

The rate isthe amount of payment on the basis of which the salary of employees is calculated. It can be said that this the amount of the minimum wage for employees of appropriate qualifications for a certain amount of work. Read more about the types of tariff rates, methods of their calculation and much more.

The tariff rate is ... or all about the tariff rate

The amount of the minimum wage is determined taking into account the profession / position, category / category, but does not include incentive, social and compensation payments. At the same time, tariff rates are calculated monthly, daily or hourly.

Monthly rates are applied in cases in which the norm of the employee's working time always and in full coincides with the norm provided for by the production calendar (i.e., when calculating the employee's monthly salary, the actual number of days and hours worked per month is not taken into account). If a worker has worked out a month in full, then when calculating his salary, the established amount of the monthly rate is used.

If we talk about daily tariff rates, then they are applied for day work in the case of the same number of working hours worked by a person each work shift, if it differs from the norm established by the production calendar for a 5-day working week.

With shift schedules, hourly rates are often applied. They are used in the summary accounting of working time, i.e., when paying salaries to employees whose number of hours worked according to the schedule differs from the norms established by the production calendar for a 5-day working week.

Tariff rates of workers by category for 2017 and 2018

The size of the tariff rate is directly dependent on the complexity of the work performed and the qualifications of the employee. To calculate the same rate, you need to know the tariff rate of the first category and the multiplying factor corresponding to the tariff scale.

At the same time, it is the last 2 elements that have the main impact on the salary of an employee:

1. The tariff scale is a system that determines the ratio of complexity labor functions carried out by the employee, and the amount of payment for his work. That is, it establishes which tariff coefficient should be applied depending on the category or qualification category of an employee, when calculating payment for a particular type of labor activity. At the same time, the tariff category ( qualification category) allows you to judge the level of prof. training in accordance with the classifiers of professions of the Russian Federation and works.
2. The tariff coefficient is a value that shows the difference between the lowest tariff rate by category and the rest of the rates by category (i.e., determining how many times this or that tariff rate is higher than the rate of the 1st category).

The same can be said about the rates of managers, specialists and employees. It should also be noted that although the tariff rate is something that is determined by the enterprise independently based on its own financial capabilities, the minimum tariff rate in 2017-2018 cannot be lower than the established minimum wage.

Hourly rate for 2017-2018 - how to calculate?

Let's now figure out how to calculate the hourly wage rate for working citizens with a total account of working time. The calculation takes into account the norm of working hours established in the current year. For this reason, when answering this question, you must first look at the production calendar in order to find out the established norm of hours for the current calendar year and every month. The calculation of the hourly tariff rate can be done in 2 ways, but in any case, it is necessary to know the monthly tariff rate.

Method 1. When calculating the hourly rate, the established monthly tariff rate is divided by the monthly rate of hours provided for by the production calendar. For example: at a monthly rate of 20,000 rubles. and monthly rate 155 hours we get an hourly rate of 129.03 rubles. (20,000 / 155).

Method 2. This method is used when calculating the average hourly wage rate of an employee in the reporting year. To obtain such a rate, you need to look at the annual hourly rate in the production calendar and divide this figure by 12 (number of months) - this will allow you to find out the average monthly rate of hours. Further, the average monthly tariff rate of the employee is divided by the result. For example: with an annual rate of 1950 hours and a monthly employee rate of 20,000 rubles. it turns out that the average hourly rate of an employee during this year was 123.08 rubles. (20,000 / (1950 / 12)).