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 way to calculate 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 workload;
- 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 is quite complex, a larger number of digits up to 23 is used, 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 employees 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 category - a value that reflects the level of professional training of an employee.
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-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.
Payment grades and coefficients. 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:
| 1 | 1 | 1 100 |
| 2 | 1,04 | 1 144 |
| 3 | 1,09 | 1 199 |
| 4 | 1,142 | 1 256,2 |
| 5 | 1,268 | 1 394,8 |
| 6 | 1,407 | 1 547,7 |
| 7 | 1,546 | 1 700,6 |
| 8 | 1,699 | 1 868,9 |
| 9 | 1,866 | 2 052,6 |
| 10 | 2,047 | 2 251,7 |
| 11 | 2,242 | 2 466,2 |
| 12 | 2,423 | 2 665,3 |
| 13 | 2,618 | 2 879,8 |
| 14 | 2,813 | 3 094,3 |
| 15 | 3,036 | 3 339,6 |
| 16 | 3,259 | 3 584,9 |
| 17 | 3,510 | 3 861 |
| 18 | 4,500 | 4 950 |
Important: at the same time, if an employee works in a rural area, 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 hourly wages are used, then the number of hours worked is simply multiplied by the hourly rate.
The employee worked 150 hours in a month, his rate per hour is 134 rubles, it follows that he earned:
150 * 134 = 20,100 rubles per month.
Since he fulfilled the plan, according to the 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:
2.4 Organization of wages
The essence of wages and its formation
Wages are an element of the employee's income, a form of economic realization of the right of ownership to the labor resource belonging to him. At the same time, for an employer who buys a labor resource to use it as one of the factors of production, wages employees is one of the costs of production.
The market price of a unit of labor is the wage rate stipulated in the contract and determines the level of remuneration for labor with specific professional and qualification characteristics per unit of time.
Wage formation factors are shown in Figure 36.
Fig.36. Wage formation factors
The wage formation factors presented in Figure 13 are divided into market and non-market. Among market factors that affect the wage rate and labor market conditions, the following can be distinguished:
1) change in supply and demand in the market of goods and services, the production of which uses this work;
2) the usefulness of the resource for the entrepreneur (the ratio of the value marginal income from the use of the labor factor and the marginal cost of this factor);
3) price elasticity of demand for labor;
4) interchangeability of resources;
5) change in prices for consumer goods and services.
Non-market wage formation factors include:
1) measures state regulation wages;
2) the balance of power between trade unions and employers;
3) final results activities of the enterprise and the personal labor contribution of the employee.
Payroll features
Payroll features:
reproductive function. It consists in providing workers, as well as their family members, with the necessary life benefits for the reproduction of the labor force, the reproduction of generations. It implements the economic law of the rise of needs.
Stimulating function. Its essence is to establish the dependence of the employee's wages on his labor contribution.
Measuring and distributing function. This function is intended to reflect the measure of living labor in the distribution of the consumption fund between employees and owners of the means of production. By means of wages, an individual share in the consumption fund of each participant in the production process is determined in accordance with his labor contribution.
Resource-allocating function. Its essence lies in optimizing the distribution of labor resources by regions, sectors of the economy, and enterprises.
The function of forming effective demand of the population. The purpose of this function is to link effective demand, which is understood as the form of manifestation of the needs, provided with the money of buyers, and the production of consumer goods.
Wage principles
To implement the functions of wages, it is necessary to observe the most important principles:
1) An increase in real wages as the efficiency of production and labor grows. This principle is connected with the operation of the objective economic law of the rise of needs, according to which their fuller satisfaction is real only with the expansion of opportunities to receive more for one's work. wealth and services;
2) Ensuring outstripping growth rates of labor productivity over the growth rates of average wages;
3) Differentiation of wages depending on the labor contribution of the employee to the results of the enterprise, the content and working conditions, the location of the enterprise, its industry affiliation;
4) Equal pay for equal work.
The main sources of income of citizens from various kinds activities and employees of enterprises are presented in Figures 37 and 38.
Rice. 37. The main sources of personal income of citizens of the Russian Federation
Fig.38. The structure of income of employees of the enterprise
The structure of the employee's income should be determined by the system of relations of its formation and distribution, connecting the principle of distribution according to work and competitive principles in the use of the employee's labor potential.
5) State regulation of wages;
6) Accounting for the impact of the labor market;
7) Growth, consistency and availability of forms and systems of remuneration.
Fig.39. Organizational bases of remuneration at the enterprise
On the basis of the principles of organization and functions of wages, an organizational system of remuneration is created at the enterprise. The restructuring of the organization of wages in accordance with the requirements of the market provides for the solution of the following tasks:
-increasing the interest of each employee in identifying and using the reserves of the efficiency of their work, while excluding the possibility of receiving unearned money;
- elimination of cases of equalization;
-optimization of ratios in remuneration of workers of various categories and professional and qualification groups, taking into account the complexity of the work performed, working conditions.
State regulation sets as the main goal to observe the interests of the state, society as a whole, socially unprotected segments of the population, not forgetting the rights and freedom of the individual. State regulation is aimed at protecting the interests of future generations, protecting environment, preventing its pollution, the death of nature.
The regulatory impact should be aimed at creating conditions for earning money and social guarantees in order to increase the efficiency of the use of labor, the implementation and coordination of the interests of the subjects of distribution relations, functioning on the basis of various forms of ownership and management.
There are two methods of wage regulation: centralized and local.
The centralized method involves the legislative establishment of wage standards, the implementation of which is mandatory either for all enterprises and organizations in Russia, or only for certain industries and professional groups. Centralized regulation of wages is carried out by using the following mechanisms:
- application of norms Labor Code regulating the conditions and procedure for remuneration;
-use of the tariff system. It is a means of state regulation of the wages of public sector employees;
- Establishing a minimum wage. The minimum wage is a state guarantee and is established by the Law of the Russian Federation. This state standard is mandatory for all organizations and enterprises, regardless of the form of ownership, industry, territory.
Local methods of wage regulation include all procedures, mechanisms and methods of organizing wages that enterprises develop independently. In particular, the local procedure determines the amount of funds used to pay employees, the decision to choose a tariff or tariff-free system, the introduction of various additional payments and wage supplements (not lower than the norms of the Labor Code), the development of provisions on bonuses and payment of remuneration based on the results of work in a year.
The sequence of work on the organization of wages
at the enterprise
The sequence of work on the organization of wages is combined into three blocks: the choice of the method of formation of the basic wage, the choice of forms of remuneration, the choice of the regulatory system.
When organizing wages at an enterprise, it is important to choose the method of wage formation based on the Unified Tariff Scale, or a tariff-free wage system. Priority belongs to the UTS, with the use of which a more objective differentiation of the wages of workers of different qualifications is achieved. However, due to the constantly changing economic situation, enterprises often have to change tariff rates, which leads to large labor costs. The tariff-free system of remuneration makes it possible to make wages directly dependent on the actual results of work.
criterion economic efficiency organization of wages is the outpacing growth of self-supporting income over the wage fund.
AT modern conditions it is impossible to properly organize wages at an enterprise without its main element - labor rationing, which makes it possible to establish a correspondence between the volume of labor costs and the amount of its payment in specific organizational and technical conditions. Work to improve labor rationing should be aimed at improving the quality of standards and, above all, at ensuring equal intensity of standards for all types of labor and for all groups of workers.
Time-based, piecework, time-bonus wage systems
The first two elements of the organization of wages - labor rationing and the tariff system - do not determine the procedure for calculating wages. They are the basis for setting wages.
The tariff system is a set of normative materials with the help of which the level of wages of employees is established depending on the qualifications of employees, the complexity of work, working conditions, etc.
Elements of the tariff system:
Tariff scale- the scale of categories, each of which has its own tariff coefficient, shows how many times the tariff scale of various categories is greater than the first;
Tariff rate- Expressed in monetary terms, the absolute amount of wages per unit of working time. On the basis of the tariff scale and the tariff rate of the first category, the tariff rates of each subsequent category are calculated. Depending on the chosen unit of time, tariff rates are: hourly, daily and monthly (salaries);
Tariff and qualification guides- this is regulations, with the help of which the categories of workers and work are established.
The main forms of remuneration are presented in table 13.
Table 13
Forms of pay for industrial enterprise
|
Forms of labor organization |
Form of remuneration |
|
piecework |
Time |
|
Wage system |
||
|
Individual or |
Simple piecework |
simple time-based |
|
Collective |
Collective piecework bonus |
Time with additional payments for the performance of a normalized task. |
There are two forms of wages: hourly and piecework.
The time-based form is characterized by the fact that the employee's wages are calculated depending on the amount worked in accordance with the time sheet and the established tariff rate or salary.
The piecework form of remuneration allows you to set the amount of wages depending on the amount of work performed, which can be measured in the number of operations, products, etc., and the amount of wages per unit of output (rates).
The wage system characterizes the relationship between the elements of wages: the tariff part, surcharges, premium bonuses. There are dozens of wage systems: time-bonus, piecework-bonus, time-based with a normalized task, piecework, etc.
Under a simple time-based system, the worker's earnings are determined by the same formula that characterizes the time-based form of wages.
Under the time-bonus system, wages are determined by the formula (40):
Zp-pr \u003d Zp + P, (40)
where Zp is the tariff wage corresponding to wages determined according to a simple time-based system; P is the amount of the bonus established for ensuring certain quantitative and qualitative performance indicators.
The time-bonus wage system with a normalized task is used when the functions of workers are clearly regulated, and the time rate for each operation can be calculated.
On the basis of the piece-rate form of wages, the following systems have been developed: direct piece-rate, piece-bonus, piece-progressive, indirect piece-work, piece-rate.
The direct piecework system allows you to establish a direct proportional relationship between the employee's earnings and his output. This dependence is reflected by a formula showing the piecework form of remuneration. This value reflects the basic earnings, which is the basis for calculating earnings under other piecework systems.
Piece-premium, piece-progressive, chord system
wages
The amount of wages when using the piece-bonus system is determined by the formula (41):
Zsd - prem \u003d Zsd + P, (41)
With a piece-progressive wage system, the following dependence is used to calculate the earnings of workers (42):
WHSD - prog. \u003d ro * Vpl + pprog * Vcsuperpl., (42)
where is a piece-rate, calculated in the usual way; Vpl is the volume of work performed within the established plan; rprog is a progressively increasing rate; Vc overplan is the amount of work performed in excess of the plan.
To establish pprog, a special scale is being developed, which indicates the percentage of change, increase in prices compared to the base, depending on the level of implementation of the plan.
The indirect-piecework system is used to establish wages for auxiliary workers. To determine the earnings of workers whose labor is paid according to the indirect system, the following methods are most often used:
1) Indirect piece rate (43):
Zkos \u003d rks * Vph, (43)
where pkos is an indirect piece rate; Vf is the actual amount of work performed by the serviced workers.
2) Coefficient of compliance with the norms (44):
Zkos \u003d Zp * Sq. n., (44)
where Zp is the wages of an auxiliary worker, calculated according to a simple time system; Kv.n. - the average coefficient of fulfillment of the norms by the serviced workers.
The piece-rate wage system is used when it is necessary to strengthen the material interest of workers in reducing the time for performing a specific amount of work, putting an object into operation. To this end, a wage fund is established for the entire scope of work. Every month before the end of work, the workers are paid an advance, and the final payment is made after the commissioning of the facility. Along with traditional forms and systems of wages, non-traditional wage systems are used, for example, a tariff-free wage system. In addition, there are various options for non-traditional systems, especially for the remuneration of managers and specialists, for example, the “floating salary” system, the essence of which is that, based on the results of the work of a given month, new salaries are formed for specialists next month.
Salary supplements and allowances. Bonus system
workers
Types of surcharges and allowances to tariff rates:
1) having no restrictions on the scope labor activity(surcharge for working overtime, supplement for working in holidays, weekends and nights);
2) applied in certain areas of labor application:
a) having a stimulating nature, for combining professions, for performing the duties of a temporarily absent worker, for qualifications
etc.;
b) associated with the special nature of the work performed: for the seasonality of work, remoteness, multi-machine, shift method etc.;
c) for working conditions that deviate from normal. District coefficient - normative indicator the degree of increase in wages depending on the location of the enterprise (from 1 to 2).
Under the conditions of transition to the market, enterprises have been granted the right to independently develop and apply bonus provisions, which should be included in the collective agreement. Such enterprises must comply with a number of basic requirements:
1) bonus indicators should correspond to the tasks of production;
2) the number of indicators and bonus conditions should not be more than two or three;
3) there should be no contradictions between the indicators and conditions of bonuses;
4) set the bonus indicator differentially according to the actually achieved average level of its implementation in this production, above the achieved average level;
5) determine the bonus standards (the size of the bonus);
6) assess the intensity of the bonus indicator;
7) to include in the circle of bonus workers only those who have a direct impact on bonus indicators;
8) establish the frequency of bonuses depending on the characteristics of the enterprise;
9) ensure that the premium is guaranteed by the appropriate sources of its payment.
The tariff rate (official salary) is the basis for remuneration of employees, the amount of which is established by the employer in a collective agreement, agreement, budget organizations- The Government of the Republic of Belarus or an authorized body.
The billing of positions of specialists and other employees is carried out in accordance with appendices 1 and 4 to the Instruction.
The establishment of specific tariff categories and the corresponding tariff coefficients is carried out by the employer independently within the ranges in lines 2, 4, 5 of Appendix 1 to the Instruction. At the same time, the tariff category depends on the level of qualification of theoretical and practical knowledge, the degree of complexity of the work performed (duties) and responsibility. These requirements are laid down in the qualification characteristics provided for by the relevant qualification handbooks.
The assignment of positions to specialists of an average or higher level of qualification is carried out by the employer, depending on the specific content of the duties of the employee, characterizing the nature (complexity) of the labor function performed by the employee in the area of activity, which is reflected in job description specialist.
According to the appendix to the Instructions to the auditor road transport, as a mid-level specialist, line 4 corresponds and tariff categories can be set in the range 7-10.
The road transport dispatcher, according to the appendix to the Instruction, belongs to specialists and tariff categories can be set in the range of 10-13 tariff categories.
According to the Appendix to the Instruction, the head of the department corresponds to the management level number 2.11 and tariff categories can be set in the range 13-15.
According to Appendix 4 to the Instruction, the head of the repair shop corresponds to the management level 4.13 and tariff categories in the range 16-18 can be set.
In this example, specific tariff categories and the corresponding tariff coefficients for professions (positions) are set by the employer independently within the ranges for lines or levels of management, taking into account qualification requirements level of education and length of service set out in the EKSD and ETKS.
The tenant has set the following tariff categories and coefficients:
To the auditor of road transport - 9th category and tariff coefficient 2.32;
Road transport dispatcher - 12th category and tariff coefficient 2.84;
Head of department - 13th category and tariff coefficient 3.04;
The head of the repair shop - 17th grade and a tariff coefficient of 3.98.
Tariff rate of the 1st category in commercial organization is 132,000 rubles. The calculation of tariff rates (tariff salaries) is presented in the table:
Formation of the tariff rate (official salary) of the employee is based on the tariff rate (salary) of the employee, calculated according to the ETC. To do this, the increase provided for by the Instruction and other regulatory legal acts is added to the tariff rate (salary) of the employee calculated according to the ETC. All these increases are calculated from the tariff rate (salary) calculated according to the ETC, for each basis separately.
The following increases in tariff rates (salaries) can be established for employees of the organization by decision of the head:
For the fulfillment of important works in the amount of 15 to 45%;
For work with remote structural divisions of the organization -15%;
Per high level liability - up to 40%;
When making a contribution to the efficiency of the organization - from 20 to 50%;
For the intensity of work - up to 50%;
For the implementation of a rationalization proposal - up to 40%;
In the presence of a qualification category assigned in the prescribed manner - from 10 to 25%;
Depending on the responsibility of the work performed or labor functions - from 10 to 25%;
For the intensity of work - from 15 to 45%;
For participation in the development and implementation innovative projects contributing to the modernization of production - from 30 to 50%;
For participation in the development and implementation investment projects- up to 45%;
For implementation the latest technologies- by 70%;
When making a contribution to the efficiency of the organization - by 15%.
The tariff rate of the first category in a commercial organization is set at 180,000 rubles. The tenant has set the 14th category for the leading economist for the UTS to the Instructions and, accordingly, the tariff coefficient of 3.25.
The tariff salary calculated according to the ETS is.
TARIFF salary = 180,000 × 3.25 = 585,000 rubles
Increase coefficients for technological types of work, industries, types economic activity and industries can be used to calculate tariff salaries calculated according to the UTS, managers and specialists of the relevant production structural divisions, provided that they are established for at least 50 percent of the workers directly employed in these divisions.
A specific list of professions (positions) of employees, jobs for which the use of increase factors may be provided, as well as the procedure and conditions for their application are established by the employer in a local regulatory legal act.
In accordance with Appendix 2 to the Instruction, the increase factor is applied for technological types of work, industries, types of economic activity and industries:
TARIFF salary = 180,000 × 3.25 × 1.2 = 702,000 rubles
In accordance with the ETS and the Instructions for its use, the employer, taking into account financial condition organizations can set employees to increase their tariff rates (salaries), as well as piece rates up to 300% inclusive, if a larger amount is not established by law. The procedure and conditions for establishing an increase are provided for in the local regulatory legal document “Regulations on wages”.
The staffing table is an organizational and administrative document that contains a list of positions of employees and professions, grouped taking into account the management structure of the organization, workers, indicating their number for each item. Since, in accordance with Art. 1 and 19 of the Labor Code, an employment contract is concluded for positions, specialties, professions and qualifications according to the staffing table, in order to comply with the law in organizations of any organizational and legal forms, the staffing table must be approved.
Considering the important role staffing in the activities of the organization, the approach to its creation should be professional and based on the application of regulations on the structure, names of professions (positions), determining the number of employees, establishing the size official salaries(rates), surcharges and allowances.
The staff list of the organization is approved by officials who are granted this right by the charter (regulation), the constituent agreement.
In accordance with Art. 43 of the Law of the Republic of Belarus "On Enterprises", the enterprise independently approves the structure and staff. The organizational structure of any organization is developed from the point of view of economic feasibility and, as a rule, includes the production (executive) structure and the structure of the management apparatus. This takes into account the characteristics of the organization production processes, the need for specialization and cooperation, the separation of their areas of activity, rights and responsibilities, subordination and interaction. The choice of the type of organizational structure of the enterprise depends on the form of labor organization, centralization and decentralization of management functions. The organizational structure and states are approved by the order of the employer.
To organizational structure and headcount, as well as the staffing were economically justified, it is necessary to perform:
1. Calculation of the number of jobs and the number of employees (labor intensity), taking into account the labor standards approved by the employer and the planned volume of work (services).
According to Art. 87 of the Labor Code, the establishment, replacement and revision of labor standards is carried out by the employer. The regulation of labor is the most important factor in organizing production and increasing its efficiency. Labor standards serve to objective evaluation labor contribution of the employee, full use production capabilities of the enterprise. The basis for calculating the labor standards established at the enterprise can be labor standards (time, number, service) developed by the Research Institute of Labor, sectoral ministries and other organizations and approved in the prescribed manner, or pre-existing labor standards and due to objective reasons have not yet been revised. The regulatory framework of the organization should be built on the basis of the optimal combination of intersectoral, sectoral and local labor standards that correspond to the organizational and technical conditions at the workplace.
2. Determination of the names of the professions of workers and positions of employees, their qualifications, taking into account the distribution of work by workplace and the placement of workers, as well as the billing of work.
The names of the positions of employees and professions of workers, the establishment of qualification categories, categories must comply with the National Classifier of the Republic of Belarus "Professions of workers and positions of employees" (OKPD) OKRB 006-96, entered into force on January 1, 1997, subject to subsequent changes and the Unified Tariff and Qualification Reference Book of Works and professions of workers and a qualification directory of positions and employees.
The name of the position with the word senior is established only for those positions for which, in accordance with the Qualification Directory of the positions of employees, qualification categories are not defined. For example, the position of senior inspector for personnel may be introduced into the staffing table, and the title of senior economist is not established for the position of economist, because. for this position, the qualification handbook provides for qualification categories.
3. Distribution of duties between the head of the organization and his deputies (approved by order), development and approval of regulations on structural divisions of the organization (departments, workshops, sections, etc.).
4. Development and approval of the provisions (conditions) of remuneration of employees of the organization.
5. Calculation of monthly official salaries (rates) on the basis of the Unified tariff scale of employees of the Republic of Belarus and taking into account the tariff rate of the first category established in the organization.
6. Calculation of the wage fund, taking into account the planned scope of work (services) and the number of employees.
Managers are paid according to the following indicators:
| Payment types | Indicators | % |
| Official salary | - a single option - based on the UTS tariff coefficients (depending on the number of employees in the organization) and the tariff rate of the 1st category of the organization - differentiated tariff coefficients - management of subordinate organizations | up to 7% up to 10% |
| Salary increase | - growth in production volume at comparable prices - increase specific gravity foreign exchange earnings in the proceeds received from the sale of products (works, services) - subject to the achievement of the adjusted target indicators of the forecast of the socio-economic development of the Republic of Belarus, compliance with the established norm of stocks finished products to the average monthly production volume | up to 5% - by 10% over 5% - by 20% up to 5% - by 10% from 5 to 15% - by 20% over 15% - by 30% to 50% |
| Allowances | - complexity and intensity of work - work experience | up to 50% from 1 year to 5 years - 5% from 5 to 10 years - 10% from 10 to 15 years - 15% 15 years and more - 20% |
| Bonus based on the results of financial and economic activities | - growth in revenue from the sale of products, goods (works, services) - fulfillment of the adjusted indicator of profit (profitability) of production - reduction in costs per ruble of marketable products | up to 50 % |
| Additional bonus from profit | - overfulfillment of the plan in terms of profit (profitability) - overfulfillment of the adjusted target indicators of the socio-economic development forecast - fulfillment of tasks to reduce barter indicators - increase in the number of employees. accepted for additionally introduced jobs | up to 50 % |
| Special awards | - introduction of new equipment and technology - increase in the output of export products - mastering the production of new types of products - saving fuel, energy and material resources, etc. | up to 6 salaries per year |
APPROVE
State in quantity 21 units
With a monthly payroll
Boards 14 540 410 rubles
___________________________
(name of official,
approved staffing)
_________ _______________
(signature) (surname, initials)
« » ________________201__
"Seal of the organization"
STAFF
employees __________________________________________
(full name of organization)
Effective from ______________
Tariff rate of the 1st category 234 800
| No. p / p | Name of structural divisions and positions | Qualification categories (classes, categories) | Number of staff units | Tariff coefficients for ETC | Tariff salary (rate) according to UTS | Increases provided for by the regulation on wages * | Additional labor incentive measure in accordance with Decree No. 29* | Increases in accordance with Decree No. 1748* | Official salary (tariff rate) |
| per category | |||||||||
| Manadgement Department | |||||||||
| Director | 4,26 | 1 000 248 | 50% | 7% | 1 570 389 | ||||
| Chief Engineer | 3,98 | 934 504 | 50% | 7% | 1 467 171 | ||||
| Deputy directors | 3,72 | 873 456 | 50% | 7% | 1 371 326 | ||||
| Total: | – | – | 2 808 208 | 4 408 886 | |||||
| Accounting | |||||||||
| Chief Accountant | 3,72 | 873 456 | 50% | 5% | 1 353 857 | ||||
| Deputy chapters accountant | 3,48 | 817 104 | 40% | 1 143 946 |
| Accountant I cat. | 2,84 | 666 832 | 20% | 20% | 2% | 946 901 | |||
| Accountant II cat. | 2,65 | 622 220 | 10% | 10% | 746 664 | ||||
| Total: | – | – | 2 979 612 | 4 191 368 | |||||
| Planning and economic Department | |||||||||
| Head of Department | 3,72 | 873 456 | 40% | 5% | 1 266 511 | ||||
| Economist I cat. | 2,84 | 666 832 | 20% | 20% | 3% | 953 569 | |||
| Economist II cat. | 2,65 | 622 220 | 10% | 10% | 746 664 | ||||
| Total: | – | – | 2 162 508 | 2 966 744 | |||||
| Production Department | |||||||||
| Head of Department | 3,72 | 873 456 | 40% | 5% | 1 266 511 | ||||
| Engineer I cat. | 2,84 | 666 832 | 20% | 20% | 4% | 960 237 | |||
| Engineer | 2,65 | 622 220 | 10% | 684 442 | |||||
| Total: | – | – | 2 162 508 | 2 911 190 | |||||
| Total staffing: | – | – | 10 112 836 | 14 478 178 |
*increases in accordance with these columns of the staff list are calculated at the discretion of the students and are reflected in the collective agreement
The tariff rate of the 1st category at the enterprise given in the example is 234,800 rubles. The company employs 21 people.
The tariff categories and the corresponding tariff coefficients of the heads of organizations are established by decision of the owner of the property (the body authorized to conclude the contract), depending on payroll working in the organization as a whole, including separate subdivisions, as well as subordinate organizations and subsidiaries, in the range of tariff categories in accordance with Appendix 5 of the UTS.
The director corresponds to the range of tariff categories 17-19. In this example, the director is set to 18 bits. The tariff coefficient is 4.26.
TS (SALARY) of the director = 234,800 × 4.26 = 1,000,248 rubles.
Decree No. 29 provides for an increase in the TS (SALARY) of the director by 50%.
Promotion of the director = 1,000,248 × 50% = 500,124 rubles.
Decree No. 1748 provides for an increase in the TS (SALARY) of the director by 7%.
TS increase = 1,000,248 × 7% = 70,017 rubles.
The official salary of the director, taking into account the increase, is
To directors \u003d 1,000,248 + 500,124 + 70,017 \u003d 1570389 rubles.
The tariff category of the 1st deputy director (chief engineer) is set 1 category below the category of the head of the organization (Article 21 of the Instruction). The chief engineer corresponds to the tariff category - 17, the tariff coefficient - 3.98.
TC (SALARY) ch. engineer \u003d 234,800 × 3.98 \u003d 934504 rubles.
Decree No. 29 provides for an increase in the TS (SALARY) of the chief engineer by 50%.
TS increase = 934,504 × 50% = 467,252 rubles.
Decree No. 1748 provides for an increase in the TS (SALARY) of the chief engineer by 7%.
TS increase = 934,504 × 7% = 65,415 rubles.
The official salary of the chief engineer, taking into account the increase, is
BEFORE Ch. engineer \u003d 934504 + 467252 + 65 415 \u003d 1467171 rubles.
The tariff categories of the deputy head of the organization, the chief engineer, as the deputy head of the organization, the chief accountant are set 1-2 categories below the tariff category of the first deputy head of the organization (or the chief engineer as the first deputy head of the organization).
The deputy director is assigned a rank, 1 below the rank of the chief engineer. Tariff category - 16, tariff coefficient - 3.72.
TC (SALARY) deputy. directors \u003d 234,800 × 3.72 \u003d 873,456 rubles.
Decree No. 29 provides for an increase in the TS (SALARY) of the deputy director by 50%.
Decree No. 1748 provides for an increase in the subsidiaries of a deputy director by 7%.
The official salary of the Deputy Director, taking into account the increase, is
ADDITIONAL DIRECTIVE = 873,456 + 436,728 + 61,142 = 1,371,326 rubles
The tariff category of the chief accountant is set 1-2 categories below the tariff category of the 1st deputy - chief engineer. Tariff category - 16, tariff coefficient - 3.72.
TC (SALARY) ch. accountant \u003d 234,800 × 3.72 \u003d 873456 rubles.
Decree No. 29 provides for an increase in the TC (SALARY) of the chief accountant by 50%.
TS increase = 873,456 × 50% = 436,728 rubles.
Decree No. 1748 provides for an increase in the TS (SALARY) of the chief accountant by 7%.
TS increase = 873,456 × 7% = 61,142 rubles.
TO chief accountant \u003d 234,800 + 436,728 + 61,142 \u003d 1371326 rubles.
The tariff categories of deputy chief engineer, chief accountant, deputy heads of structural divisions are set 1-2 categories below the categories of chief engineer, chief accountant, heads of the relevant structural divisions.
The tariff category for the deputy chief accountant is 15, the tariff coefficient is 3.48.
TC (SALARY) deputy. ch. accountant \u003d 234,800 × 3.48 \u003d 817104 rubles.
Decree No. 29 provides for an increase in the TC (SALARY) for the deputy chief accountant by 50%.
Increase in TC = 817 104 × 40% = 326 842 rubles.
Decree No. 1748 provides for an increase in the TC (SALARY) for the deputy chief accountant by 7%.
Deputy chief accountant = 817104 + 326 842 + 57 197 = 1 143 946 rubles.
The official salaries of the organization's specialists are set in accordance with the ETS tariff categories. In this example, the position of accountant refers to professionals with higher education. An accountant of the 1st category is assigned a tariff category - 12, a tariff coefficient - 2.84.
TC (SALARY) of an accountant of the I category = 234,800 × 2.84 = 666,832 rubles.
According to the regulation on remuneration, an additional payment of 20% is established for an accountant of the 1st category.
Decree No. 29 provides for an increase in the TS (SALARY) of an accountant of category I by 20%.
TS increase = 666832 × 20% = 133,366 rubles.
Decree No. 1748 provides for an increase in the TS (SALARY) of an accountant of category I by 2%.
TS increase = 666832 × 2% = 13,337 rubles.
The official salary of an accountant of the 1st category leaves
The tariff category, the tariff coefficient, the official salary of the head of the planning department, the head of the production department, engineer, economist.
COLLECTIVE AGREEMENT
According to Article 61 of the Labor Code of the Republic of Belarus, remuneration of employees is made on the basis of hourly and (or) monthly tariff rates (salaries) determined in a collective agreement, agreement or employer, and in organizations financed from the budget and using state subsidies - by the Government of the Republic of Belarus or an authorized body.
Based on the collective agreement, agreement and labor contract, the employer establishes the forms, systems and amounts of remuneration for employees, including additional payments of a stimulating and compensatory nature (Article 63 of the Labor Code of the Republic of Belarus). Differentiation of the amount of remuneration is carried out depending on the complexity and intensity of labor, its conditions, and the level of qualification of workers.
The regulation on bonuses is introduced in order to actively use the stimulating role of bonuses in a market economy in ensuring the growth of output, the profitability of the enterprise, and the most complete satisfaction of the needs of employees. Bonuses are used to reward additional labor results that characterize the personal qualities of employees (attitude towards work, manifestation of creative initiative, etc.).
The collective agreement is local normative act, concluded on the basis of the Law of the Republic of Belarus "On Collective Agreements and Agreements", establishes mandatory labor guarantees in the field of conditions and wages.
The section "Payment" of the collective agreement should reflect the main provisions of the organization of wages at the enterprise (see Appendix A):
1. Set the tariff rate of the first category for employees of the enterprise in the amount of ... ..
2. Apply this tariff rate of the first category as the basis for the differentiation of wages by professional and qualification groups of employees.
3. Adjust the tariff rate of the first category by the consumer price growth index, if it, calculated on an accrual basis from the moment of the previous increase in the tariff rate of the first category, exceeds the five percent threshold.
4. Apply for the remuneration of managers, specialists and employees a time-based form, for workers - time-based and piecework forms.
5. Establish the following additional payments to the tariff rates and official salaries of employees:
· for work at night in the amount of ...... for each hour of work at night;
for combining professions (positions), expanding the service area, increasing the volume of work performed, performing, along with the main job, the duties of a temporarily absent employee in the amount;
6. Establish pay for overtime, weekends and holidays……..;
7. Establish allowances for workers...........;
8. Establish allowances for managers, specialists and employees...;
9. Bonuses for employees of the enterprise should be carried out in accordance with the current regulation on bonuses (see Appendix B).
| |
Salary
The tenant undertakes:
1. All issues of establishing and changing the forms, systems and amounts of remuneration, material incentives, payment of remuneration, dividends, material assistance, wage indexation should be resolved in agreement with the Trade Union Committee within the limits of earned funds in accordance with the Regulations on remuneration, which is an integral part of this collective agreement (Appendix to the collective agreement No. __).
In the absence of a unified Regulation on the system and forms of remuneration, the collective agreement should include annexes that specify the issues of tariffication, bonuses, etc.
2. Set a minimum wage of ________ (Article 59 of the Labor Code).
Option. Ensure the payment of wages to employees in an amount not lower than the minimum consumer budget calculated for the past month, subject to compliance with the established working hours and compliance with labor standards.
3. Apply the following forms and systems of remuneration: ________________________
(indicate which wage systems -- time-based, time bonus, piecework, piecework premium, individual, collective, art. 63 TK).
Option. Establish the following wage systems for categories of workers:
Similar information.
Section 2. The procedure for the formation of official salaries (salaries, wage rates)
2.1. Official salaries of heads of regional public institutions middle vocational education culture and heads of educational and methodological (methodological) centers (rooms) of regional educational institutions of culture are established in accordance with the group of institutions for remuneration according to tables 1,
The procedure for classifying educational institutions of culture as wage groups is established by a separate regulatory legal act of the executive authority of the region, exercising the functions and powers of the founder.
2.2. Official salaries of deputy heads, head of a branch, chief accountant, chief engineer, deputy heads of department ( structural unit), deputy chief accountant of educational institutions of culture are set at 5 percent below the official salary of the relevant head, taking into account the pay group to which the educational institution of culture is assigned, and the individual qualification category of each individual employee.
2.3. Official salaries of specialists and other employees (except for teachers) of educational institutions of culture are established taking into account the level of professional training and the availability of a qualification category assigned based on the results of certification.
2.4. Certification is carried out in relation to:
managers, specialists and other employees of educational institutions of culture - on the basis of the requirements of the qualification characteristics of the positions of cultural workers of the Russian Federation, the qualification characteristics of the positions of educational workers of the Russian Federation;
employees of industry-wide positions - based on the requirements of qualification characteristics for industry-wide positions of employees;
working professions - on the basis of tariff and qualification requirements for industry-wide professions of workers.
Workers whose professions are not provided for by the tariff and qualification characteristics for industry-wide professions of workers are attested in accordance with the work and professions of workers.
The procedure for attestation of employees of educational institutions of culture, including the procedure for the formation of attestation commissions, is established by the institution independently.
In accordance with the Procedure for the Application of the Unified Qualification Directory for the Positions of Managers, Specialists and Employees, approved by the Decree of the Ministry of Labor and social development of the Russian Federation dated February 9, 2004 N 9, persons who do not have special training or the necessary work experience, but who have sufficient practical experience and perform the duties assigned to them qualitatively and in full, on the recommendation attestation commission appointed to relevant positions as well as persons with special training and work experience.
2.5. The wage rates of teachers of regional state institutions of secondary vocational education of culture and educational and methodological (methodological) centers (rooms) of regional educational institutions of culture are calculated by the formula:
Basic salary rate for teaching staff;
An increase in the basic wage rate in the amount of 100 rubles. - in regional state institutions of secondary vocational education of culture and educational and methodological (methodological) centers (offices) of regional educational institutions of culture (the size of the monthly monetary compensation for the provision of book publishing products and periodicals, established as of December 31, 2012).
Basic wage rates for teachers of regional state institutions of secondary vocational education of culture and educational and methodological (methodological) centers (rooms) of regional educational institutions of culture are established taking into account the level of professional training and the availability of a qualification category of pedagogical workers.
Basic wage rates for teachers are set for persons with higher professional education, qualification category, in accordance with tables 3
Pedagogical workers who do not have a higher professional education, the basic wage rates are set lower by 5 percent.
2.6. For teaching staff, for the specifics of their work, wage rates are set at an increased rate in accordance with Appendix No. 2 to this Regulation.
The amounts of compensatory and incentive payments to the specified employees are established taking into account the increase provided for in the first part of this paragraph.
2.7. Concertmasters and teachers of musical disciplines who graduated from conservatories, music departments and departments of club and cultural and educational work of cultural institutions, pedagogical institutes (universities), pedagogical and music schools, working in educational institutions culture, wage rates are set as for employees with higher or secondary musical education.
2.8. Official salaries of librarians of regional state institutions of secondary vocational education of culture are established in accordance with tables 5, Appendix No. 1 to this Regulation.
2.9. Official salaries of employees of educational and auxiliary personnel of regional state institutions of secondary vocational education of culture are established in accordance with table 7 of Appendix No. 1 to this Regulation.
2.10. Official salaries of employees of regional state institutions of secondary vocational education of culture are established in accordance with table 8 of Appendix No. 1 to this Regulation.
2.11. Salaries for the professions of workers of regional state institutions of secondary vocational education of culture are set depending on the tariff categories assigned to them in accordance with the Unified Tariff and Qualification Reference Book of Works and Professions of Workers.
The salaries of workers are established in accordance with Table 9 of Appendix N 1 to this Regulation.
2.12. For workers who have the highest rank according to the Unified Tariff and Qualification Handbook of Works and Professions of Workers and perform the work provided for by this category, or the highest complexity, permanently employed in important and responsible work (highly skilled workers), increased salaries are set by the head of the institution in agreement with the representative body of workers in increased sizes in accordance with table 10 of Appendix No. 1 to this Regulation.
These salaries are established for an indefinite period or for the period of performance of a certain work.
The introduction, change or cancellation of increased salaries is carried out by the employer in compliance with the rules for changing the terms of the employment contract, provided by the norms Labor Code of the Russian Federation.
2.13. Changes in the size of official salaries (salaries, wage rates) are subject to compliance with the requirements of labor legislation within the following terms:
upon receipt of education or restoration of documents on education - from the day of the order of the head on the basis of the submission of the relevant document;
when changing the qualification category - according to the date specified in the order of the head of the institution;
when assigning a qualification category - according to the date specified in the order of the executive authority or institution under which the certification commission was created.
When registering an employee at a new place of work, a certain remuneration scheme is established between the employer and the employee, a mandatory part of which in the lion's share of cases is the official salary.
We will talk today about what the official salary is for, on what basis it is calculated and whether it can be changed.
Coefficients for calculating official salaries
According to labor law official salary is a fixed amount of remuneration for labor activity for the performance of one's own duties. The official salary cannot include social, incentive or compensation payments.
The Labor Code of the Russian Federation defines the basic official salary as the wage rate of an employee of the state or municipal organization a worker or employee carrying out professional activities without taking into account additional payments.
Thus, established at the state level, it is the basis for setting the size of official salaries of employees.
The salary of any employee directly depends on many factors, including:
Attention! The official salary is a fixed amount of remuneration, established depending on the position occupied by the employee, qualifications, specialized education and work experience in the company.
The amount of remuneration for the labor activity of employees is established based on salary plans, which are developed at the level of an organization or an entire industry:
- Sectoral schemes are used to determine the salaries of employees of organizations financed from budgetary sources.
- Salary schemes approved at the level of firms financed by own funds, are accepted with an indication of the nomenclature of positions of specialists and the corresponding salaries.
The salary charts of both groups may indicate a range of wages, referred to as the salary "fork".
The establishment of the minimum and maximum wage levels allows you to determine the salaries of employees on an individual basis, based on their qualifications, work experience, the amount of work performed and business qualities.
The level of professionalism of both specialists and workers is determined by grading into categories, due to which the salaries of employees are differentiated. Most organizations are characterized by a three-step gradation.
According to labor law, the regulation on remuneration may provide for the establishment of personal multiplier:
- by position;
- for seniority ().
In the case of establishing a multiplying coefficient, the amount of forthcoming payments is determined by mathematically multiplying the salary by the coefficient.
Personal multiplier can be assigned based on:
- vocational training;
- the complexity of the work performed;
- degree of employee responsibility.
The decision on the allowance is made by the head of the enterprise in relation to each employee individually.
Seniority coefficient can be set for employees depending on the total professional experience at the enterprise.
How does the salary increase work?
The salary increase is additional payment professional activity calculated on the basis of:
- established tariff rates;
- official salaries;
- piece rates.
Attention! Information about the employee's allowance must be reflected in labor contract as a condition of payment for labor activity.
Salary allowances are of two types:
- mandatory;
- optional.
Mandatory allowances are additional payments established for the performance of certain official duties. For example, an additional payment for a shift work schedule or work in an area with a special climate.
If the employer wishes to establish an allowance for an employee in the absence of conditions for establishing a mandatory additional payment, then such an allowance will be considered personal and is set individually.
A personal allowance can be set for employers for:
- work experience of the employee;
- professional skill;
- work with trade secrets;
- knowledge of a foreign language;
- academic degree;
- work results.
The allowance can be set as a fixed amount (for example, 1000 rubles to the salary) or as a percentage (for example, 15% of the salary).
In any case, the amount of any additional payment must be reflected in the employment contract. In some cases, it is acceptable to refer to a document that determines the accrual procedure personal allowance to the employee's salary.
A unique order to change (increase) the official salary
An employee's salary change can be initiated by a memo stating the reasons for the salary change. If the salary part is subsequently reduced, then the wishes of the line manager will not be taken into account.
The reasons for the increase in the salary may be:
- systematic overfulfillment of the plan;
- training;
- successfully passed certification;
- extensive work experience.
In addition, a salary increase may be initiated as a result of a change in job responsibilities.
To raise the question of a salary increase:
- The head of the employee must provide the higher authorities with a memo with information about the reasons for increasing the salary of his subordinate.
- Subsequently, the document must be agreed with an authorized person or director of the organization.
- After the salary increase is approved, the HR officer must prepare a unique order to adjust the salary part of the employee's salary, as well as to make adjustments to the staffing table.
- In addition, all changes must be reflected in the employment contract. To do this, it is necessary to prepare an additional agreement, which will later be signed by both parties.
- If an agreement of any kind is reached, a unique order is drawn up to change the official salary and an additional agreement to the labor contract.
Since this order does not have a form approved at the legislative level, any institution has the right to draw it up in any format on the letterhead of the enterprise. At the same time, it is extremely important that the order reflects the following data:
- information about the enterprise;
- order details;
- city or locality where the order was issued;
- date of preparation of the document;
- changes in working conditions;
- argumentation of the need to change the official salary;
- signatures of the parties.
Thus, the final version of the order to change the salary official will look something like this:
Organizational and legal form of the company
"Name"
ORDER No. (order number)
about salary increase (name of the employee in the dative case)
In connection with (the reason for the increase in salary, for example: improvement in quality indicators / change in staffing / expansion of functionality) I ORDER:
- Set (position and full name of the employee) official salary in the amount of (new salary amount in figures and words) rubles from (date of salary change).
- The chief accountant (full name of the accountant) should ensure timely payment of the salary specified in paragraph 1 of this order and other amounts calculated on the basis of it, as well as control the correctness of all personnel documents.
- Inspector of the personnel department (full name of the employee of the personnel department) to make changes to the staffing table (date and number of the staffing table), setting the salary for the position (position name) in the amount of (the amount of the new salary).
- Inspector of the Human Resources Department (full name of the employee of the Human Resources Department) to prepare an additional agreement for employment contract(date and number of the employee's employment contract) from (employee's full name) on setting a salary in the amount of (new salary amount) from (date of salary change).
- To the inspector of the personnel department (full name of the employee of the personnel department) to acquaint with this order (full name of the employee) against signature.
Reason: (name, date and number of the document that initiated the salary increase, for example: memorandum of the head of the department / order to amend the staffing table)
General Director (company name) (full name) _______________ (signature) __
Familiarized with the order (a) (full name of the chief accountant) _________________ (signature) __
Familiarized with the order (a) (full name of the employee of the personnel department) ___________ (signature) __
Familiarized with the order (a) (name of employee) ____________________________ (signature) __
Changes in the terms of payment for professional activities will come into force immediately after the signing of the documents by both parties.
The main thing to remember is that no matter how the conditions for remuneration for labor activity change, if any agreement is reached, an order and an additional agreement to the employment contract on changing working conditions must be drawn up between the parties. Without this documentation, the salary change will be considered invalid.
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