New wage systems for workers. Nsot (new wage system) as a means of increasing social tension

Legislative changes came into force on December 1, 2008, according to which a new wage system (NSOT) for public sector employees was introduced. In the article, we will analyze the features of the NSOT in education: how the salary of a teacher is calculated according to the NSOT, what additional payments and allowances are established by the new system in relation to educators and scientists.

NSOT in education: a new system of remuneration for teachers

According to the system in force before the introduction of the NSOT, the calculation of teacher remuneration was carried out on the basis of the rate established in accordance with the Unified Tariff Scale. Since December 2008, the Russian Federation has introduced new program, the purpose of which is to increase the motivational component of the teacher's remuneration through the introduction of a new system of allowances and additional payments.

In addition, the NSOT is implemented entirely at the expense of the powers of the regional authorities, which have the right to set the amount of increasing coefficients in relation to incentive payments to teachers.

The NSOT was introduced by Government Decree No. 583 of 05/05/2008 and entered into force on 12/01/2008.

Salary of a teacher according to the NSOT

According to the NSOT, the remuneration of a teacher is determined taking into account the constant component (salary) and variable values ​​(additional payments, allowances, compensations).

The formula for calculating the salary of a teacher is as follows:

Teacher salary = Salary + Compensation + Allowances,

where Salary- the amount of salary established according to the position;
Compensation- the amount of additional payments accrued for the intensity of labor;
Allowances- incentive payments accrued as a salary supplement.

Base salary

If earlier the salary of employees in the field of education was set according to the Unified Tariff Scale, then in this moment The NSOT assigns to the regional authorities the right to set basic tariff rates. Currently, most regions of the Russian Federation set the base salary in accordance with the position. held by the teacher. All employee positions educational institutions can be divided into 4 groups, in respect of which the base salary is established.

The list of positions in accordance with which the teacher's salary is determined is given below.

Allowances for teachers for NSOT: for experience, qualifications, education

NSOT provides for bonuses to the salary of a teacher for experience, qualifications and level of education. The amount of the allowance is determined as a percentage of the base salary and is established by the legislative acts of the region.

Consider the features of the appointment of allowances for the salary of a teacher according to the NSOT:

Compensation for teachers

When calculating the salary of a teacher, the amount of compensation paid in connection with:

• performance by the teacher of additional work (including work as a substitute);
• combination of positions;
• teaching children with disabilities;
• pedagogical activity in rural areas.

Also, within the framework of the NSOT, other compensations are provided, the payment of which is related to the intensity of labor and processing.

Recall that according to labor legislation, a teacher can be involved in additional work or part-time only with written consent.

Scatter factor

One of the principles of the NSOT is the implementation of a program of fair remuneration for teachers of all levels and directions. In this regard, within the framework of the NSOT, the so-called “scatter factor” is used, which determines the ratio between salary management staff of an educational institution and the income of an ordinary teacher.

In accordance with the NSOT, the spread factor is 1:4. This means that the salary of a teacher in a general education school must be at least 25% of the salary of the director of the same school.

This principle applies to all educational institutions that are subject to Government Decree No. 583 of 05.05.2008.

An example of calculating the salary of a teacher according to the NSOT

In order to clearly understand the procedure for calculating the salary of a teacher according to the NSOT, consider an example.

Kukushkin V.R. - teacher of history in a comprehensive school in the city of Orel. Kukushkin has the first qualification category, higher professional education(Bachelor), teaching experience - 12 years.

For this category of teachers in Orel, the base tariff rate is set at 8.303 rubles. In addition, the legislative acts of the region approved an allowance for the experience of teaching from 10 to 15 years in the amount of 10%.

The percentage of the allowance charged for the level of education is determined in accordance with the qualification category of the teacher. For employees of the educational sphere of the first qualification category, the following allowance for the level of education is provided:

• complete secondary education – 60% qualification supplement, no education supplement;
• primary or secondary vocational education - qualification bonus 60% + education bonus 14%;
• higher vocational education (bachelor, specialist, master) - 60% qualification bonus + 28% education bonus.

Thus, Kukushkin is charged the following allowances:

• for experience: 8.303 rub. * 10% = 830.30 rubles;
• for qualification: 8.303 rub. * 60% = 4.981.80 rubles;
• for education: 8.303 rubles. * 28% = 2.324.84 rubles.

Let's calculate Kukushkin's salary, taking into account allowances:

8.303 rub. + RUB 830.30 + RUB 4,981.80 + RUB 2,324.84 = 16.439.94 rubles.

M. Eremeev

The idea of ​​reforming the wage system did not arise by chance, it was associated with a group of problems:

• equalization in salaries;
• failure to perform a stimulating function;
• outdated calculus methodology.

All of these problems are "designed" to solve the new system of remuneration. As you know, according to the Decree of the Government Russian Federation effective December 1, 2008, a decision was made to abolish the Uniform wage rate scale for the relevant employees of federal budgetary institutions and civilian personnel of military units and to switch to new wage conditions.

The reason for its cancellation was the division of budgetary workers into eighteen categories, which has already become irrelevant for the present time, and the low level of wages of the first category of the rate, which was significantly less than the subsistence level of the able-bodied population in the Russian Federation. Thus, one of the problems faced by the heads of budgetary institutions is low competitiveness. wages state employees in the labor market and, accordingly, the outflow of workers in commercial structures. In addition, the unified tariff scale did not take into account all the characteristics of the work of workers in various fields budgetary activities, that is, it turned out that specialists working in various industries and having different level qualifications receive the same salary.

Over the past decade, salaries for state employees have been accrued in accordance with the Unified Tariff Scale. but operating system wages, according to officials and the workers themselves, does not make it possible to increase its size, since it is strictly regulated at the federal level and is strictly regulated by legislative acts. Everyone is guaranteed stable salaries, but at the same time, a huge drawback is that they do not stimulate people to increase productivity and achieve better results in their work.

From December 1, 2008, federal budgetary institutions must switch to a new wage system. According to the Decree, the new wage system abolishes the rigid tariff scale, and the salary of state employees will depend on the following factors:,

The amount of work performed;

Level of education, qualifications;

The professional duties of the employee;

Job requirements, etc.

However, the Government of the Russian Federation must approve the base salary for each qualification group, as well as determine additional compensation and incentive payments. These payments will be included in the remuneration system and will be set taking into account increasing coefficients. The list of compensation and incentive payments in federal budgetary institutions is established in accordance with the list of compensation and incentive payments approved by the Ministry of Health and social development. The amount and procedure for making incentive payments will be determined by the head of the institution and provided for by a collective agreement, agreement or local regulatory act. The amount of these payments will depend on the complexity and intensity of work, continuous length of service, as well as on the availability of the title or academic degree of the employee. Bonuses to employees of a budgetary institution will be paid depending on the timely and high-quality performance of their tasks. job duties for the purpose of material motivation of employees for the conscientious performance of labor duties, the manifestation of initiative and creativity.

New system wages for employees of budgetary institutions is introduced in order to attract young professionals, as well as to improve the quality of services provided by budgetary institutions. The size of official salaries will be determined by the head of the institution. They will be established taking into account the training and qualifications required to carry out the relevant professional activity, depending on the complexity and volume of work performed.

I would also like to note that the remuneration system will be established taking into account:

• unified tariff-qualification directory of works and professions of workers;
• unified tariff-qualification directory of positions of managers, specialists and employees;
• state guarantees for wages;
• a list of types of compensation payments in federal budgetary institutions, approved by the Ministry of Health and Social Development;
• a list of types of incentive payments in federal budgetary institutions, approved by the Ministry of Health and Social Development;
• exemplary regulations on the remuneration of employees of institutions by type economic activity approved by federal state bodies and institutions - the main managers of federal budget funds;
• recommendations of the Russian tripartite commission for the regulation of social and labor relations;
• opinions of the workers' representative body.

Please note: the official salary of the head of the institution is determined by the employment contract, is set in multiples of the average salary of the main staff of the institution headed by him, and can be up to five sizes of the indicated average salary. The main personnel of the institution include employees who directly ensure the performance of the main functions for the implementation of which the enterprise was created. The procedure for calculating the average salary for determining the official salary of the head of an institution is established by the Ministry of Health and Social Development.

Official salaries of deputy heads and chief accountants of institutions are set at 10 - 30% lower than official salaries of the heads of these institutions.

The payroll fund for employees of institutions is formed on calendar year based on the volume of limits of budgetary obligations of the federal budget, funds from the budgets of state off-budget funds and funds from income-generating activities.

Compensatory payments

The new wage system also provides for compensation payments. The Ministry of Health and Social Development should establish a list of types of such payments, as well as incentive bonuses. These payments will be set as a percentage of official salaries for the relevant professional qualification groups or in absolute dimensions.

These payments will depend on factors such as:

• level vocational training;
• the presence of the highest qualification category or academic degree;
• the complexity and volume of work performed.

Specific amounts and conditions for the implementation of incentive payments will be established in the collective agreement, agreements or local regulations.

The salary of the head, his deputies and the chief accountant will also consist not only of the official salary, but also of compensation and incentive payments. These payments will be established in the same way as for employees of a budgetary institution, that is, as a percentage of salaries or in absolute terms.

Incentive payments will be made by decision of the federal state body, which is the main manager of federal budget funds, from Money from income-generating activities.

According to article 144 Labor Code Russian Federation, approved by the Order of the Ministry of Health and Social Development professional qualification groups for positions of employees of higher and additional professional education.

Employees of administrative and economic and educational and auxiliary personnel are divided into three qualification levels, the teaching staff and heads of structural divisions are divided into qualification levels. Each qualification level corresponds to one or two positions of the teaching staff and up to twenty positions of support staff.

For example, the head of the laboratory, the assistant to the rector and the assistant and teacher of the department correspond to the first qualification level, and their wages are a little more than a cleaner. That is, up to twenty positions are integrated into one qualification group, which does not take into account the individual differences of employees, the level of duties and the nature of the work performed.

Decree of the Government of the Russian Federation No. 583, regulating the transition to a new wage system, was published in Rossiyskaya Gazeta on August 13, 2008 in No. 171 (4728), and already in No. 177 (4734) answers to questions from readers of the Deputy Minister of Health and Social Development are published Alexandra Safonov.

So, to the reader’s question: “Will it turn out that the bosses will abuse the new right and “reward a decent” salary only for their favorites?”, answers: “... After all, the salary of the manager himself will directly depend on the average salary of all the staff.” And what prevents us from raising the level of average wages in the following way - to cut several positions and raise the wages of the remaining workers, but by fifty percent.

Let's illustrate the situation. In a hospital, three doctors of the same specialty receive a salary of twenty thousand rubles, the average salary is twenty thousand rubles, and the wage fund is sixty thousand rubles; we cut one position, the remaining two
they receive twenty-five thousand rubles each, the average salary is twenty-five thousand rubles, and the wage fund is fifty thousand rubles, that is, ten thousand rubles are saved. And the head of this institution receives one hundred and twenty-five thousand rubles, that is, five times more than the average salary, against the hundred thousand that he could receive if he had three doctors working for him.

A similar situation can be observed in some medical institutions. Saratov region. There are up to eight or ten doctors' offices of one specialty, and they accept one or two specialists, and at the doors of their offices there is a line of innocent patients.

In the same issue where the interview was published, there are the overwhelming majority of questions concerning the criteria for the effectiveness of the work of a state employee, which the institution itself must establish, following the instructions of ministries and departments. Many budgetary institutions set the amount of incentive payments up to twenty percent of the salary, thereby assuming that they increase work efficiency.

Some institutions form evaluation criteria: for a certain number of printed works - a certain amount of incentive payment. And if the teacher publishes several monographs, more than a dozen articles?

Obviously, the developers of the new wage system relied on the ideas put forward by R.I. Henderson, but did not work out the mechanism for introducing them into domestic practice. In our opinion, the new wage system in current form is not capable of stimulating the efficiency of the work of state employees, and this is her the main objective. We need a different system for evaluating indicators, performance criteria, based on an analysis of the significance of the types of work. Yes, this is not a cheap and easy way, you need to introduce a new independent staff unit, train it in a similar technique, instill loyalty to it in all employees of the institution, and introduce related techniques, for example, a plagiarism check program.

Our university proposed a similar methodology based on international experience, to the Government of the Saratov region for the introduction of a new system of remuneration for employees of municipal institutions. But, apparently, the significance of the factor - the price - had a higher priority. We also understand the heads of budgetary institutions - they are obliged to follow the orders of ministries and departments.

Vladimir Vladimirovich, what is the essence of the new wage system for federal budgetary institutions? And its difference from the old one?

The unified tariff scale, introduced in 1992, contained enough serious shortcoming related to the fact that it acted in a unified manner throughout the country, regardless of industry, region, etc. and, as a result, did not take into account the features associated with the functioning of a particular industry. In September last year, government decree No. 605 appeared, which introduced a new wage system. In August of this year, a new resolution was adopted

No. 583, which developed the ideas laid down in the 605th. First of all, this is a complete rejection of the ETS. The new system of remuneration is now being built not even on a sectoral basis, but on a departmental basis. That is, each department is developing its own system of regulatory legal acts in order to introduce a new system of remuneration in the department: Rosobrazovanie develops a regulatory framework for its subordinate organizations, Rosobrnadzor - for its own, Rosnauka - for its own, etc. Accordingly, the Ministry of Education and Science RF is coordinating this work.

The main difference of the new remuneration system is that the salary that the employee will receive from December 1, 2008, will consist of three parts: salary, compensation and incentive payments. From January 1, 2010, at least 30 percent of the budgetary part should be allocated for incentive payments. For the introduction of the NSOT, the government additionally indexed the wage fund by 30 percent from December 1, 2008.

Second, very important point: the new wage system is based on professional qualification groups, which were developed, in particular, by the Ministry of Education and Science and approved by order of the Ministry of Health and Social Development. Professional qualification groups include qualification levels, which are already correlated with specific positions. If we talk about the teaching staff of the university, then these are: dean, head of the department, professor, associate professor, senior lecturer and assistant. One of the shortcomings that the ETS had was the existence of eighteen grades, and the difference in wages between adjacent grades was very small. This was a very weak incentive for the worker to improve his skills. Now the approximate regulation on wages, developed by the Ministry of Education and Science and subordinate agencies, instructs institutions, when developing local regulations, to proceed from the fact that they must set the salaries of their employees according to the qualification levels of professional qualification groups, while there is a noticeable difference in wages. Another innovation spelled out in the resolution is the ability of the founder to centralize up to five percent of the funds in order to subsequently direct them to stimulate the heads and employees of subordinate institutions. We are now very actively working with the Federal Education Agency to develop criteria for evaluating the performance indicators of institutions so that these five percent can be distributed in accordance with these criteria. I want to emphasize that all centralized funds will be returned to subordinate institutions. However, someone who works better will get more, while someone who has shown low results will get less. I believe that the norms contained in the regulations make it possible to switch to completely new relations with employees, which, in fact, will enable us to organize the work of the institution most effectively and, as a final result, improve the quality educational services provided by the institution.

What exactly does the NSOT provide to institutions?

First of all, the UTS did not allow and did not encourage the manager to more flexibly manage labor resources that he has in the institution. Due to the fact that the wage fund was calculated from the number of staff units that were assigned to the institution, it was unprofitable for the institution to somehow reduce these units. Often because of this, these units were listed " dead Souls". Now the situation has changed dramatically. The institution has a fixed wage fund, which cannot be reduced if the state task is not reduced, and the institution must, within the limits of this fund, make up in such an optimal way staffing in order to get the maximum effect from the work of their employees. At the same time, I emphasize that the stimulating part of wages plays one of the leading roles in this matter. Because the main difference between the new wage systems and the ETS is precisely that there was no incentive part in the ETS: regardless of whether you worked well or poorly, you received the same salary.

We have taken the path of granting maximum independence in establishing a remuneration system by the institution. The approximate regulation on remuneration, developed by the Ministry of Education and Science, allows the head to independently establish a remuneration system, taking into account the features that exist in a particular educational institution. In my opinion, it is impossible to regulate and impose forms, methods and amounts of remuneration from the center. V different regions different economic situation, different educational institutions with different amounts of extra-budgetary funding, and so on and so forth.

By our order, we approved approximate indicators for stimulating the staff of the institution for the quality and quantity of work. At the same time, these indicators should stimulate employees to certain activities. For example, it is known that the quality of education at a university directly depends on those scientific research, which are conducted by its employees, since new knowledge gained in the course of research should be immediately implemented in the educational process, feedback should occur, students should also take part in research, and so on. In this case, if the teacher participates in scientific activity then he will get more.

I know that the Ministry of Education and Science, unlike many other institutions, already has some experience in introducing NSOT. How successful is he?

Indeed, within the framework of the priority national project "Education", in particular, complex projects for the modernization of education in the regions, the introduction of a model methodology for remunerating teachers in schools was carried out. We continue to collect and analyze the experience of its implementation and listen to emerging proposals. But in general, I can say that this model technique has fully justified itself. In the regions that introduced it, teachers' salaries exceeded the average for the region's economy, on the one hand, on the other hand, we got a situation where the best teachers began to receive two to two and a half times more than they used to. This means that the teacher, in addition to social respect, also receives a worthy material reward for his work. Thus, in schools we will be able to retain the best teachers. Now, in my opinion, in those regions that, participating in the experiment, have introduced a new system, there has been a turning point in this regard.

Vladimir Vladimirovich, it turns out that with the introduction of the NSOT, educational institutions receive almost complete freedom. Will there be a situation in which the favorites of the head of the institution will receive a higher salary than the rest? Is there any control over the implementation of the decision?

There is a simple antidote to this: Performance criteria must be objective. For example, among the assessments of the activities of a university teacher, there is a citation index, the number of publications, and the number of PhD students who defended themselves.

Of course, we did not let the process of introducing the NSOT take its course. There is a well-established monitoring system. We have held many methodological meetings and seminars. I personally participated in the meetings of the Russian Union of Rectors, the Council of Rectors of Moscow and the Moscow Region, in the all-Russian meeting of the heads of universities, institutions of secondary and primary vocational education.

And now, if questions arise, then in most cases they are psychological character. We are too accustomed to the egalitarian wage system. But now consciousness is being rebuilt. In addition, our website http://www.kpmo.ru/ is open on the Internet, on which there is a special section where constant daily monitoring of what is being done in educational institutions how they develop regulations. There is a forum where people ask questions and get answers from qualified lawyers. It's alive and useful system. I often go there myself.

The main principle of the new wage system (NSOT) is the division of the employee's wages into two parts

Basic principle new wage system(NSOT) is the division of the employee's salary into two parts - into the guaranteed part, which is paid to the employee for the performance official duties, and on the incentive part, the size of which depends on how well, efficiently and effectively the employee worked. The amount of incentive payments is not limited.

Structure wage fund includes three main components:

salary (official salary), wage rates (base part);

compensation payments;

incentive payments.

A similar structure of the wage fund is adopted in the regions that are switching to the NSOT. Often these elements have slightly different names. For example, the first two elements can be called the basic part, divided into general and special parts, which corresponds to salaries (rates) and compensation payments. The question of the name is not fundamental, the appointment of payments of each kind is important.

The salaries and wage rates are called upon to ensure payment for the performance by employees of their official duties, determined by labor contracts, job descriptions and other documents. The employee receives for the performance of the range of his duties in full ok-lad (rate) of wages. At the same time, it should be remembered that it is prohibited by the Labor Code of the Russian Federation to require an employee to perform work that is not included in his official duties without the consent of the employee. If the employee agrees to perform some work that is not included in his official duties, then this work must be paid additionally.

The NSOT provides that the amounts of salaries (official salaries), wage rates are set by the head of the institution on the basis of the requirements for professional training and the level of qualifications that are necessary for the implementation of the relevant professional activity (according to the so-called professional qualification groups), with taking into account the complexity and volume of work performed.

According to Article 144 of the Labor Code of the Russian Federation, the Government of the Russian Federation can establish basic salaries (basic official salaries), basic wage rates for professional qualification groups. At the same time, the wages of employees of state and municipal institutions cannot be lower than the base salaries established by the Government of the Russian Federation (basic official salaries), the base wage rates of the relevant professional qualification groups.

Under professional qualification groups refers to groups of occupations of workers or groups of positions of employees, formed taking into account the scope of their activities and on the basis of the requirements for their professional training or their level of qualification. It follows from the definition that these groups should be defined by two parameters. First of all, this is a field of activity, to which both the industry where the employee works and the labor duties performed by him (position held) can be attributed. Secondly, groups are formed depending on the professional training and skill level of the employee necessary to perform this work (in a certain field of activity). To a certain extent, professional qualification groups are intended to replace the categories of remuneration of the ETS.

Determination of basic salaries and rates may relate both to the sphere of federal authority and to the sphere of authority of the constituent entities of the Russian Federation. Subjects of the Russian Federation must establish their base salaries and rates for professional qualification groups, if they are not established for them by the Government of the Russian Federation. If such salaries and rates are established by the federal government, the subjects of the Federation have the right to establish regional base salaries and rates that exceed the salaries and rates established by the federal government for the relevant professional qualification groups. Such authority of the authorities state power subjects of the Federation follow from the norms of Article 6 and other articles of the Labor Code of the Russian Federation.

To base salaries (rates), which are minimal and do not take into account many parameters of work in this position, which are of a permanent nature, increasing coefficients should be applied, reflecting the complexity of the work, the level of qualification of the employee (for example, qualification categories, level of education, teaching experience), etc. As a result of applying the coefficients, it is not the base salary (basic official salary, base rate) that is calculated, but the official salary, i.e. a fixed amount of remuneration for the performance of labor duties per month, or wage rate, i.e. a fixed amount of remuneration for the fulfillment of the labor norm per unit of time.

The official salary or wage rate calculated in this way constitutes the main part of wages, often referred to in regulatory documents as the basic part of the wage fund. This is the main and guaranteed part of the employee's salary.

In addition to the guaranteed part of the salary, the Labor Code of the Russian Federation provides for the payment of the so-called compensation part in the form of additional payments, allowances and other payments. Compensation payments are not permanent and (or) common to all employees of a given position, and this is their fundamental difference from the guaranteed part of the salary, which does not depend on variable parameters.

Compensatory payments are designed to compensate employees of various kinds deviating from normal conditions where they carry out their duties. For example, workers on Far North work in more difficult climatic conditions, in connection with which they receive compensation, the payment of which is due precisely to this fact. The compensation payment is established not because the employee performs a larger amount of duties (compared to those who do not receive such a payment), but due to the fact that he performs his duties in specific conditions (for example, unfavorable climatic conditions, harmful or difficult working conditions, work in other conditions that deviate from normal, for example at night, etc.).

Compensatory payments are established to salaries (official salaries), wage rates of employees for the relevant professional qualification groups as a percentage of salaries (official salaries), rates or in absolute amounts, unless otherwise established by federal laws or decrees of the President RF.

Compensatory payments, the amounts and conditions for their implementation in a particular institution (as an element of the wage system) are established collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law, a list of types of compensation payments, if such a list is accepted by the founder.

Incentive payments are established for employees in order to stimulate them to better perform their job duties. First of all, these are payments for high results of work, high quality of work, payments based on the results of work. Such payments should not be confused with payment for conscientious performance of official duties. An employee who performs the entire scope of the duties established for his position receives an salary or wage rate for this work. If he not only performs the work in good faith, but shows good results at the same time, then in this case he should receive incentive payments.

As the practice of the work of institutions where new wage systems have already been introduced shows, some managers "traditionally", still guided by previous ideas, believe that payments for quality, for labor productivity should be made to all employees who "normally" perform their official duties. The motivations behind this decision include the following: all employees are working, everyone needs money, everyone needs to be helped. In this regard, we note that such an approach to distribution does not allow realizing the goals of the transition to NSOT, that is, to stimulate the high-quality performance of their duties by employees. In addition, it is necessary to distinguish between the functions of the institution as an employer and the functions social protection. This approach does not comply with the state policy in the field of remuneration: simply the conscientious performance of official duties is paid by salary or wage rate, and if the employee does not perform any of his duties or performs them improperly, then the question of his suitability for his position or disciplinary responsibility. The conscientious and proper performance of duties is a normal situation, and it is this performance that is paid by the salary / rate. If the employee not only works properly, but performs his duties at a high level, with high results compared to other employees, only in this case the employer should pay him incentive payments. This is required by the fundamental principle of labor law - payment according to work.

The incentive part of wages has a fundamental difference from other parts: incentive payments are not guaranteed to all employees, they cannot be equal due to their purpose, and not all employees may be entitled to receive incentive payments, but only those who have achieved in work certain normative documents operating at the employer (local regulations, collective agreement, agreement), indicators and results. Incentive payments should be awarded exclusively for performance indicators in excess of the minimum required (i.e., for exceeding the "normal" performance of labor duties), indicating achievements and success in work.

Evaluation of the results of an employee's work should be objective and based on regulatory documents (local acts, collective agreements, agreements) that provide for the procedure, types and amounts of incentive payments and determine the performance indicators for the achievement of which the employer must assign such payments. At the level of institutions, when establishing wage systems (adopting the documents of a regulatory nature listed above), it is necessary to provide for the types of incentive payments, the amounts and conditions for their implementation. The conditions for paying the incentive part of the salary, in turn, must be scheduled according to the terms (periods) of payments (payments can be one-time, monthly for a certain period of time, for example, six months, a year, final at the end of a certain work or working period etc.), as well as in terms of indicators (criteria), the fulfillment (compliance with which) of the employee gives him the right to receive this payment. The conditions should also include the procedure for determining (assigning) the payment. The head should not arbitrarily, at his own discretion, distribute the fund of incentive payments.

When establishing incentive payments, it should be borne in mind that this is the most effective tool for managing the work of the team. As practice shows, the team is sensitive to the establishment of payments for one reason or another. Therefore, it is necessary to carefully determine what exactly needs to be stimulated through this part of the remuneration.

In order for sufficient funds to be allocated to stimulate the quality of labor, it is assumed that the volume of the incentive part should be at least 30% of the wage fund.

It is assumed that the salary of the heads of institutions, their deputies and chief accountants also consists of three parts: official salary, compensation payments and incentive payments. The official salary of the head of the institution is determined by the employment contract, and it is supposed to be set in multiples of the average salary of employees who belong to the main staff of the institution headed by him. The new rules for the remuneration of managers (deputies and chief accountants) are designed to encourage them to ensure that the salaries of the main staff of the institution they head are high and increase. Official salaries of deputy heads and chief accountants of institutions are planned to be set at 10-30 percent lower than official salaries of the heads of these institutions. In addition, managers are also planned to be paid incentive bonuses (possibly due to the centralization of a certain part of the wage fund).

Above, the procedure for changing the conditions determined by the parties (employee and employer) was considered employment contract for reasons related to changes in organizational or technological working conditions (Article 74 of the Labor Code of the Russian Federation). This procedure must be observed when changing the system of remuneration. When introducing the NSOT, the heads of institutions must adopt in advance the relevant local regulations (or conclude collective agreements, agreements) that would provide for the introduction of a new wage system, notify employees and take all other required actions.

Given the rights of the employing institution to establish wage systems, and especially the incentive part of wages, autonomous institutions have much great opportunities to increase the wages of their employees in comparison with budgetary institutions, in which all funds for the remuneration of employees are determined (and limited) by the budget estimate.

Deciphering the abbreviation NSOT sounds quite simple - new wage systems. New wage systems were approved by Decree of the Government of the Russian Federation of 05.08.2008 No. 583.

We figured out how to decipher the NSOT, but what it is and for whom it is used, we will tell in our article.

NSOT were introduced from December 1, 2008 for employees who work in federal budgetary institutions and federal government agencies, as well as for employees who do not have military rank, but they work in military units, institutions and subdivisions of federal executive bodies, in which the law provides for military service and service equivalent to military service.

All answers to questions about new wage systems must be sought in the Regulations on the establishment of wage systems, approved by the Decree of the Government of the Russian Federation.

Features of NSOT

What is special about NSOT? According to the new wage systems, the salary of employees consists of several parts:

• Salary, which is the main, basic part of the salary;
• The additional part of the payments is of a compensatory nature;
• An additional part of the payments, which is stimulating in nature.

The main part of wages is the remuneration of employees for the performance of their labor duties. According to the NSOT, the main part of the salary is set by the head of the institution, based on the qualifications, experience of the employee and compliance with the position held.

According to labor legislation (Article 144 of the Labor Code of the Russian Federation), the main part of wages (i.e. salaries) can also be established by the Government of the Russian Federation according to professional groups. Professional qualification groups are groups by professions and positions of employees, united according to the principle of qualification requirements for performing work of varying complexity, taking into account the scope labor activity. That is, the amount of the employee's salary depends on the level of his professional qualifications, on the experience that he has, on the complexity and volume of the work he performs.

The amount of basic salaries established by the Government must be respected: the wages of employees must not be less than the established salaries. The salaries established by the Government are provided from the budget:

• federal government agencies provide basic salaries with the help of federal budget funds;
• state institutions of the constituent entities of the Russian Federation provide basic salaries with the help of the budgets of the constituent entities of the Russian Federation;
• municipal institutions provide salaries with the help of local budgets.

Compensatory payments are established to employees in the amount of a percentage of the base salary, rates or in a fixed amount, if this does not contradict the established federal laws or decrees of the President of the Russian Federation. Unlike the salary, which is guaranteed to all employees, compensation payments are not mandatory for employees of the same position.

Payments that are of an incentive nature are determined by local regulations, collective agreements or agreements. The amount of incentive payments, the conditions for receiving them depend on the indicators developed by the federal institution that the employee must achieve, and the evaluation criteria according to which the effectiveness of the performance of labor duties will be evaluated.

The salaries of managers according to the NSOT

The salary of managers according to the NSOT also consists of three components: basic salary, compensation and incentive payments. The amount of the manager's salary depends on the volume and complexity of the work performed. Incentive payments for managers are established by the Government of the Russian Federation.

Deputy heads and chief accountants of institutions receive salaries 10-30% less than official salaries of their heads.