The tariff rate is. Reliability tariffs in construction

1. Tariff regulation of remuneration in construction

2. Tariff nets of remuneration of construction workers

3. Wage tariff rates workers

4. The procedure for the development of branded tariff conditions for remuneration of workers

What is the tariff rate?

Features of the tariff rate

Bet and salary: general and distinction

Conclusion

Development of a tariff net for commercial structures

Branded tariff nets on qualifying discharges of wages

Application of a tariff net in organizations

Classification for new standards

Coefficients of discharges and rates for payment

Examples of payment calculations

An integral element of the tariff system of remuneration used at all state-owned enterprises and the overwhelming majority of private, is a tariff discharge. This is the characteristic of the position in the company in terms of the complexity of the functionality, the required qualifications, degree of personal responsibility. It corresponds to a certain rate - the amount of monetary remuneration for a specific time period or a certain production rate, based on which the wage is calculated, issued "on the hands".

The tariff system is fixed by Art. 143 TK RF. It suggests that each employee is due to the established amount for labor, which has a given level of complexity and requiring special knowledge, qualifications. All specialties at the enterprise are differentiated on discharges involving different levels of income.

The system includes the following items:

The rate is the amount of remuneration for a certain number of hours spent or released units of products.
The discharge is a characteristic of the complexity of the labor of a specialist, the level of its qualifications.
The tariff mesh is a system in which a certain rate is aligned to each category.
The coefficient is the difference between the basic value of remuneration paid to representatives of different discharges.

The system corresponds to the principle of Art. 132 of the Labor Code of the Russian Federation, according to which the labor of the same complexity provides for an equal remuneration. The discharge (and, accordingly, the income of the specialist) depends on:

difficulties;
required qualifications;
degree of independence of the employee;
his responsibility measures;
complexity of served mechanisms, etc.

The feature of the tariff system is complete transparency. An employee can independently calculate the size of the monthly salary, which does not depend on the degree of personal efficiency and utility for the enterprise. Staff stimulation is achieved due to the difference in remuneration between the discharges and the use of premium payments.

In the modern economy, under the tariff rate, the amount of the monetary remuneration of a hired specialist due to the performance of the functional of the given complexity during the designated time segment is understood. This is the basis from which the employee's salary is calculated.

The tariff rate does not include the following types of payments:

premiums, bonuses;
compensation;
social benefits.

Personnel rates for each category sets the company-employer independently, taking into account its financial capabilities, features of the field of activity. The adopted "Rules of the game" are consolidated by the internal provisions of the company.

The law defines a guaranteed tariff rate of working 1 discharge, i.e. Employee with the least complex and unskilled labor. It may not be less than the minimum welfare in the particular region of the country.

Tariff rates of workers in discharges form a tariff grid. This scale, gradation of remuneration in the specialties available in the staff of the company. The ratios between the amount of payments are called coefficients.

Example

In the enterprise "Promtorg" for chernobocities (1st category) there is a tariff rate of 200 rubles per hour. The company's engineer (third category) receives payment for the employment hour with a coefficient 3. This means that it relies with 600 rubles. For eight-hour shift, he will earn: 600 * 8 \u003d 4 800 rubles. Knowing the number of shifts, it can easily calculate the monthly income without taking into account stimulating and social benefits.

The tariff system of labor fees was initially developed for state-owned companies, but today it takes leading positions and in the private sector. This is the only system specified in the Labor Code.

The tariff rate as its separate element performs the following functions:

makes remuneration from the employer for the work of equal complexity in the same or comparable;
differentiates the minimum part of the salary depending on the features of the functional performed;
streamlines remuneration depending on the special conditions (employment in the extreme north, harmful or dangerous production, processing, over-fulfillment of the plan, etc.);
allows adequately calculating the salary of employees employed in different positions or in different charts.

Knowing his bet, a specialist of the enterprise can calculate the minimum amount of remuneration, which will receive from the employer's company for the worked month. Such transparency of the system minimizes the number of conflicts arising between the personnel and the administration of the employer, avoids extra questions and claims from the controlling authorities.

Salary and the tariff rate are monetary expressions of remuneration for the work used in the tariff system. General between them is as follows:

this is a minimum, which is expected to be the execution of the entrusted functional;
they depend on the complexity of the work, knowledge and experience of a specialist;
they are fixed by the internal provisions of the company and the employment contract;
do not include premiums, allowances and other additional bonuses.

The tariff rate is used in the areas of activity where it is possible to establish the rate of production per unit of time, for example, the number of products issued. It is determined for any time convenient for the company (hour, shift, week, month, etc.) and is binding to performance. Such an approach is applicable in industry, construction, mining, agriculture.

Salary is established in monetary terms for a fully spent month. It is used for specialists, the effectiveness of which is difficult to express in numbers: economists, lawyers, managers, personnel, etc. Performance retreats to the background, the level of qualifications and experience is of paramount importance.

Salary is established for the full month, so it is not a synonym for the concept of "salary". The employee will get less if you take the rest days at your own expense, will go to the hospital. On the contrary, he "in his arms" will give out more minimum amount if the leadership adds a premium.

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Any enterprise, regardless of the form of management, pays for the work of its workers unenochnakovo, as indicated in the staff schedule, but the ratio of the salaries of employees at the enterprise is enshrined in the tariff grid.

This is one of the ways to calculate wages at the enterprise, which is formed on the basis of local or legislative acts, it is it that determines the coefficient for the multiplication of the minimum wage depending on the qualifications of a specialist and other concomitant.

When forming a tariff mesh, it is taken into account:

Labor load intensity;
Harm and danger of production;
The duration of the working time and experience of the employee in one position;
Manufacturing industry, since each type of production uses their coefficients;
Employee qualification;
Features of climatic conditions.

Important: As a basis, the cost of an employee's work hour is always used in the tariff grid.

It may be taken into account by the scope of work performed by them, and it is later divided into the number of hours in shift or working day. This leads to the calculus of an employee's hour norm on any production.

Differences between the tariff system and are considered in this video:

Important: bets and elevated salaries may not depend on categories. The tariff mesh is formed according to the discharges, 6 discharges are used in its formation, such a system is used mainly for budgetary institutions.

If an enterprise is engaged in production and a rather complicated is a greater number of discharges up to 23, but the same coefficients are used that in the budget sector.

The salaries of each employee depends on the coefficients used.

Remuneration in production is formed under the legislation of Art. 143 - 145 of the Labor Code of the Russian Federation and when using tariff qualification directories.

TK RF Article 143. Tariff systems of remuneration
Tariff systems of remuneration - wage systems based on the tariff system of differentiation of wages of workers of various categories.
The tariff system of differentiation of wages of workers of various categories includes: tariff rates, salaries (official salaries), tariff mesh and tariff coefficients.
Tariff mesh is a set of tariff sections of work (professions, posts), determined depending on the complexity of the work and requirements for the qualifications of employees using tariff coefficients.
Tariff discharge - a value that reflects the complexity of labor and the level of employee qualifications.
Qualification discharge - a value reflecting the level of professional training of an employee.
Tariffication of works - assigning types of labor to tariff discharges or qualifying categories depending on the complexity of labor.
The complexity of the work performed is determined on the basis of their tariffing.
Tariffication of work and assignment of tariff devagments to employees are manufactured taking into account a single tariff-qualification reference book of works and professions of workers, a single qualifying reference book 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 of the Russian Federation.
Tariff wage systems are established by collective agreements, agreements, local regulatory acts in accordance with labor law and other regulatory legal acts containing labor law norms. Tariff wage systems are established taking into account the uniform tariff-qualification reference book of works and professions of workers, a single qualifying reference book of managers, specialists and employees or professional standards, as well as taking into account state guarantees for wages.

These reference books are a list of activities and various professions that are available at enterprises and in institutions. They fully contain characteristics and qualifying data, as well as the complexity of all types of professions. In addition, they indicate the requirements for skills and experience of employees determine their degree of responsibility.

Important: The directory is designed to determine and assign the discharge to each employee.

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

Important: At the same time, the progressive of the guarantees and the rights of the employee should not occur, in particular, labor should not be paid below the minimum salary.

The classification in the tariff grid occurs on the basis of several components:

Sectoral;
State and commercial organizations;
Division inside the enterprise.

For example, their categories, basic salary and minimum salaries are taking part in the billing of payments for health workers.

In addition, tariffs are based on:

Centralized act established by the authorities;
A contract basis is a collective agreement.

This uses a new wage system, but taking into account the old basics.

Payments payments and coefficients.

The coefficients used may be different depending on the application industry, but at the same time for budgetary organizations, fixed indicators are used in virtually any sphere.

For example, the following numbers are applied for budget organizations in medicine:

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 work in the countryside, then 25% of the base salary is added to its salary.

If this is a deputy, then its salary is 10 - 20% below the head, taking into account the qualifications, degree, honorary title.

If the specialty is not specified in the tariff inter-sectoral directory, then such a specialist accrual of the salary occurs according to a single tariff-qualification director.

If timeless payment is used, then there is a simple multiplication of the number of hours spent at the rate per hour.

An employee worked for a month of 150 hours, his rate at an hour of 134 rubles, hence it follows that he earned:

150 * 134 \u003d 20 100 rubles per month.

Since he fulfilled the plan, then according to a collective agreement, he assumes a premium in the amount of 20% of earnings, that is:

20 100 * 0.2 \u003d 4 020 rubles award. You will learn how the rules are charged a monthly bonus to employees.
20 100 + 4 020 \u003d 24 120 rubles Earnings.

In addition, it has 5 discharge, and this implies the use of the coefficient 1, 268, which indicates earnings in this month of the employee 30,584, 16 rubles.

Important: If the employee did not fulfill the plan, the employer has the right to deprive him.

The tariff mesh is great advantages if it is used according to innovations and primarily estimates the value of the employee, its experience and complexity of the production process, and already at the next step stands the rank of a leadership position.

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

Investment - Construction sphere

Tariffs Payment corpse B. Construction

The main task of tariff valuation of remuneration is the establishment of optimal proportions between labor measure and consumption measure. The tariff rationing is served by a tariff system, which is a set of rules and standards that ensure planning the wage fund in the estimates and differentiation of wages of workers in contracting organizations, depending on the quality and working conditions. Accounting for the amount of labor is to reflect the duration of labor in time in the wage, as well as the intensity and tension of labor per unit of time. The amount of labor is taken into account by technical rationing, which assumes the application of time standards, the rules of development, service standards, on the level of execution of which, i.e. The degree of labor intensity depends on the amount of payment. Accounting for labor quality reflects its complexity and qualifications of the employee, the conditions in which the work process is carried out, including the severity and harm to health. Accounting for labor quality, or qualitative differences in labor, has its ultimate goal to ensure equal payment for equal labor, regardless of the specificity of the content of specific types of labor. This goal is achieved with a tariff system as a wage control tool at the production and other levels of personnel management. One of the fundamental principles of the organization of remuneration is its differentiation, i.e. Establishment of the necessary differences in wages of workers defined by taking into account the number and quality of labor, efficiency and work results. The tariff system provides differentiated remuneration of workers, depending on the following criteria: the complexity of the work performed; working conditions; labor intensity; responsibility and significance of the work performed; Natural and climatic conditions for performing work. The tariff system is a combination of regulatory documents with which payment regulation is carried out in various areas: by categories of workers (workers, employees, managers, specialists, technical performers); on professional and qualifying groups; by industry, sub-sectors, production and activities; on the levels of complexity and working conditions; According to the territorial areas of the country. The tariff system includes the main elements with the help of which tariff terms of remuneration of employees of enterprises and organizations are formed: tariff nets; tariff rates (wage rates); tariff qualification directories; Official salaries; Qualification directory of employee positions; as well as the coefficients of district regulation of wages of employees of budget industries. The tariff mesh is a scale consisting of a certain number of tariff categories corresponding to the tariff rates and tariff coefficients. It is characterized by a range of tariff coefficients - the ratio of tariff rates of extreme categories and tariff coefficients - the ratio of tariff rates of all categories of the tariff grid given to the lowest category or to the average level. The tariff rate is the specific wage of the worker, which is reluced by him for the implementation of established production tasks in the works corresponding to its qualifications. In construction, uniform hour tariff rates were established for workers partners and volunteers. A single tariff-qualifying reference book of works and working professions (ETKS) is a systematic list of works and professions of workers, intended for labor billing, including the work of work and the billing of workers. Tariffication of work determines the compliance of the work of the professions and qualifications of workers and attribute it to the relevant payment group, depending on its complexity, nature, working conditions and features of this production in which it flows. Tarispensing workers is the assignment of each specialty of a certain tariff (qualification) discharge that meets their qualifications. The system of wage differentiation in enterprises includes various types of surcharges and allowances, including compensating additional labor costs of workers in conditions deviating from normal, as well as taking into account the increased intensity of labor, surcharges for work at night, on weekends and holidays, allowances, allowance, associated with the special nature of the work performed, for long service (continuous work experience), allowed to persons with scientific degrees, titles, special merit, etc. The tariff part of the employee wages today is 60-70% of the nominal (accrued) wages fees. When determining the remaining amount of wages at enterprises (premium, compensation and other payments), tariffalization methods are applied in a small amount and are calculated on other grounds. The view, wage systems, the sizes of tariff rates, salaries, premiums, other incentive payments, as well as the ratio in their size between certain categories of personnel of specific enterprises (contract construction organizations), the state is not regulated, are determined by them on their own and recorded in collective agreements. The system of tariff rationing in construction combines all levels of labor management in construction: definition of contractual (estimated) amount of funds for labor payment on the object (construction project); - Formation of the Foundation for the remuneration of workers of a construction organization for the annual program of contracting work (for a planned period); - Differentiation and organization of wages in a contracting organization for employees (specialties and qualifications), in periods and objects. The initial wage planning is carried out in estimated calculations on construction facilities based on estimated tariffs and the total labor costs of the project:

3P cm \u003d T cm × 3 slave

Where: 3P cm - Wages of workers in the estimated value of the construction of an object, rubles; T cm - the average (estimated) tariff rate of remuneration of workers in the estimated calculation on a specific object, rub. / Ch.-Hour; 3 Slave - labor costs workers on an estimate calculation, Ch.-Hour. Currently, labor costs are determined in a generalized form, without division in the specialties and qualifications of workers, the purpose of estimating planning the cost of construction is the formation of a full wage fund for the construction project, and the tariff rationing in production conditions provides differentiation of workers' wages in contracting organizations. The principles of continuous planning and compliance of management functions in construction lift these tasks into a single system through tariff rates of remuneration of workers' workers. The rule of unity of control functions provides that the actual costs assigned to labor should be equal to (or are close) to the planned amounts of funds for these purposes. The administrative and command provisions of the tariff ignorance are preserved by the Gosstroke of the Russian Federation in the methodological provisions to determine the amount of funds for labor payment (MDS 83-1.99). The estimated system recommended by the estimated system is based on the binding of estimated wage rates to the level of the subsistence minimum (the level of poverty) and to one for all construction workflows of 1986 (Resolution No. 115 of the Central Committee of the CPSU, see the USSR, the WCSPS of September 17, 1996 No. 1115 " On improving the organization of wages and introducing new tariff rates and official salaries "). Until now, the Soviet tariff system of remuneration in construction remains unchanged, the range of tariff mesh, tariff coefficients and a discharge classification have been preserved. This provision not only does not meet the tasks of market pricing, but its use in practice has led to serious negative consequences in the development of the country's construction complex, the main of which are significant deviations planned in the estimates and actual wages of workers in real construction. As a result of the introduction of administrative recommendations in the construction complex, part of the wages went into the shadow, semi-criminal region of the economy, lost confidence in the estimated calculations and the corruption pressure in the industry increased. Problems of tariff rationing should be considered in a single wage system But separately on two levels: wage differentiation in the enterprise and estimated planning of the wage fund in contractual construction agreements. In enterprises, tariff systems are established in the organization itself based on their own interests, motivation and opportunities. At the same time, general scientific and methodological principles and rules for building tariff grids, as well as general-industry and federal conditions and restrictions on the classification of works and work specialties are used. In the estimated rationing, tariff rates of wages are determined by the Parties to the Parties, and the methods for determining the contractual level of rates should take into account both the possibilities of the customer and the needs of the contractor, i.e. Modern method of monitoring the regional labor market should be used.

The tariff rationing allocates the following factors of influence (in order of priorities) when building a tariff system of remuneration: average wage level in the system (absolute value); structure of the range of tariff rates of industry workers; ranking rates on the professional composition of workers; Differentiation of rates of each specialty for qualifying discharges. The diagram 1 shows the main characteristics of the tariff system: the average level and range of tariff rates; Wage ratio by specialties and discharges. All indicators are linked to the overall system of tariff regulation of remuneration in the construction used both for wage planning purposes in the estimated cost and for the distribution of labor costs in contractors in the contract organization. Differentiation of wages at enterprises is performed in order installed in the directory (ETKS) - first, workers are divided into specialties and professions, and then, within each specialty - on qualifying discharges. The tariff wage system at the enterprises of the construction industry includes a vertical tariff net that organizes the differentiation of remuneration on working specialties, and a horizontal tariff net, which refines the level of remuneration of qualifying discharge professionals. In market conditions, construction is defined as a civil law activity, where the only legitimate and legitimate grounds for determining the cost of future construction are the situation agreed by the parties and the rules enshrined in the contract. In the system of market relations, the agreement between the customer and the contractor on the magnitude of the average wage for a particular project (contractual tariff rates) are a necessary and sufficient condition for solving the main estimated (planned) and production problems of workers' remuneration and employees in the construction of this facility.

Chart 1.

Factors of influence and priorities of the tariff system of remuneration

The main factor of influence on the level of wages is the average level of the tariff system. By the value of the absolute value of the average tariff rate (or average wages), on the one hand, it is possible to determine the estimate amount of remuneration of workers on the project, on the other hand, the calculated characteristics (tariff coefficients) allow you to obtain unambiguous values \u200b\u200bof planned wages for workers of any specialty and Qualification discharge within the established tariff system. The form and structure of the tariff system range has the following on the impact on the level of wages of any employee in construction. The most important parameter of this level of influence is to determine the ratio between the middle level of tariffs and border indicators - the minimum and maximum wage. The gradation of wages for working specialties, professions and positions, in today's conditions, is the main parameter of the tariff system of remuneration at the most common market influence. Estimate the work of workers of different specialties is possible only on the basis of the comparison of the need and usefulness of their labor in the labor market. This circumstance predetermines the obligatory conduct of a full-fledged market monitoring of wages by employees professions. The smallest impact on the level of wages in the tariff system provides differentiation of remuneration on qualifying discharges. The possibilities of the discharge mesh in changing the wage level are insignificant, is within the cost of labor in one specialty and practically do not affect the amount of wages on the construction object as a whole. However, currently discharging tariff rates are the main category in determining both the wage in the estimated calculations of the cost of construction and in the organization of wages in contract activities. The traditional model of the tariff system, operating to the present, establishes a united workers for all professions in the construction of a discharge wage grid with a range of 1.8 (the ratio of maximum and minimum rates). This range in payment of labor determines the egalitarian model of the income differentiation of the population, which will be applied in the administrative and command system of public administration, and leads to the "equalization" in wages, without stimulating the development of the country's economy. Moderate (market) model involves a range of income of the population in size (6-8): 1, which can be considered as a guideline in determining the range of a modern tariff system of remuneration in construction. The planned economy has established tariff nets for all sectors of the national economy. The tariff system of remuneration, indicated in the decision of the Central Committee of the CPSU, see the USSR, the Central Bank of Ukraine dated September 17, 86 No. 1115, is currently unchanged. In the estimated rates of the Gosstroke of the Russian Federation Fer-2001 and Ter-2001, the tariffs for the remuneration of construction workers were adopted according to this resolution, in which the range of wage differentiation coefficients is 1.8. Today, tariff nets with a large number of discharges are applied in the country, for example, an 18-bit unified tariff qualification grid for budgetary organizations. Such tariff nets are combined into the overall system wages of workers, employees, specialists and managers. Such a system is suitable for centralized distribution and wage management, but not allowed and is not possible in a civil-law market relations, for contracting activities in construction, although Gosstroy RF in MDCs 83-1.99 persistently recommended an 18-bit mesh for construction. The idea of \u200b\u200bthe unification of wage tariffs for the budget sector and for civilian legal relations at the enterprises of free entrepreneurship in the country as a whole is not Nova and returns the construction complex to the administrative and command management system, does not correspond to the market economy and directly contradicts the Constitution, Civil and Labor Leader. The optimal number of discharges in the tariff grid, proven in practice in today's conditions and provided by the regulatory infrastructure, is 6-8 digits traditionally adopted in construction. When developing brand conditions of remuneration of the enterprise, it is entitled to maintain previously developed and existing interior ratios of tariff rates in a 6-bit tariff grid (Table 1) or take any other tariff terms of wages.

Table 1

Tariff discharge meshes of estimated-regulatory bases in construction

Indicators of regulatory bases

Qualification discharges

Tariff rates (rubles / ch.-Hour)

Tariff coefficients

Tariff rates (rubles / ch.-Hour)

Tariff coefficients

Tariff rates (rubles / ch.-Hour)

Tariff coefficients

The enterprises have the right to independently install any types and wage systems, their differentiation by categories of workers and the appointment of incentive payments depending on the purpose of production, the motivation of personnel and financial capabilities of the enterprise. The problem of wage differentiation in the enterprise largely depends on the validity of the tariff system used and first of all from the tariff coefficients. The quality of tariff coefficients is determined by the tasks of the branded remuneration system, the motivation of personnel and objective working conditions. The number and absolute values \u200b\u200bof the coefficients in tariff nets of wages depends on the following parameters: the range of tariff mesh coefficients; the number of tariff discharges in the grid; Forms of changing coefficients in the range. The range of coefficients is defined as the relationship between the maximum and minimum wage rate in the tariff system adopted at the enterprise. As a rule, the minimum rate in the form of the coefficient is taken as a unit, hence the value of the range is equal to the maximum coefficient in the tariff grid. The range of tariff mesh coefficients mainly establishes the degree of differentiation of wages between employees of one specialty (or group of professions) in the enterprise. It is possible to establish for all working specialties a single tariff mesh with a common range of tariff coefficients. The magnitudes of the absolute and relative increase in tariff coefficients are given in the tariff grid in order to analyze its internal structure. At the same time, the relative increase in each subsequent tariff coefficient compared to the previous one shows how much percent the level of payment for the work (workers) of this discharge exceeds the level of payment for the work (workers) of the previous discharge. The magnitude of the absolute and relative increase in tariff coefficients is important to ensure proper differentiation of remuneration of workers depending on the tariff-qualification discharge by their work. The degree of increase in tariff coefficients must correspond to the degree of improvement of the qualification level of workers, assigned to the upstream category. The number of discharges in the tariff grid determines the number of categories (levels) on wages between the maximum and minimum wage at the enterprise. A large number of discharges in the manufacturing grid (more than 10) makes it difficult to promote a specialist in the wage hierarchy, and its growth in discharge is insignificant. This reduces the motivation of employees in advanced training and skill. A small number of discharges (less than 4) also does not stimulate the employee and makes it difficult to increase the qualifying level. Forms of changing coefficients in the range depends on the tasks that the company solves with the help of differentiation of tariff rates and determines the types of tariff nets that differ in the nature of the change in tariff coefficients from discharge to the category. The most characteristic and representative are the following types of tariff nets: with progressive absolute and relative increase in tariff coefficients; with constant absolute and regressive relative increase in tariff coefficients; with regressive absolute and relative increase in tariff coefficients; with progressive absolute and constant relative increase in tariff coefficients; A graphical representation of the change in tariff coefficients on options for tariff grids is shown in the chart 2. An analysis of typical forms of tariff grids shows the impossibility of practical use of type grids. The high increase in tariff coefficients and, accordingly, tariff rates of lower discharges with a decrease in wage growth with the achievement of higher qualifications does not comply with the requirement to continuously increase staff training. In practical activity, branded tariff nets are accepted with the characteristics of the plots between the curves and. The parameters of the tariff coefficients correspond to the indicators of the tariff mesh adopted in the estimated-regulatory framework of 1984 (Decree of the Central Committee of the CPSU, CM of the USSR, the WCSPS of 26.12.68 No. 1045), and the parameters of the change in the coefficients correspond to the tariff mesh adopted in the estimate-regulatory framework for the construction of 1991 2001 (Resolution of September 17, 1996 No. 1115).

Chart 2.

Types of tariff grids with coefficients depending on the main parameters of the system

The most simple and understandable in the design and use of tariff meshes of the type and for which we give a complete scheme and formula for calculating parameters are simpler. Type 2 - linear dependence of changes in tariff coefficients. Uniform and continuous growth of absolute values \u200b\u200bof tariff coefficients. The value of tariff coefficients on discharges (to ρ) is calculated by the formulas:

To ρ \u003d 1 + a × (p-1), a \u003d p max | p min -1,

Where: to ρ is a tariff coefficient for discharge (P) in the tariff grid; P is the number of the current discharge in the tariff grid; R min - minimum discharge number (1); R Max is the maximum discharge number in the designed tariff grid. Type 4 - Exponential dependence of the change in tariff coefficients. Uniform relative increase in the values \u200b\u200bof coefficients. The costs of the skill of qualifications for each subsequent tariff category are calculated on the principle of complex interest (indicative function). The tariff coefficient for each discharge (P) in the tariff grid is calculated by the formulas:

The tariff coefficients calculated in this way, for the received range - 1.8 in the 6-bit mesh, correspond to the coefficients adopted in the estimate-regulatory framework 1984: To 6 \u003d 1,125 5 \u003d 1.8; To 5 \u003d 1.6; To 4 \u003d 1.424; K 3 \u003d 1.266; To 2 \u003d 1,125; K 1 \u003d 1.00 For the practical application of tariff nets of wage differentiation at enterprises, an important indicator is the concept of average discharge and an average tariff rate. In a diagram 2 for the middle of the range in the variant, the qualification level corresponds to the third tariff category, in the option of the tariff mesh - the fourth discharge, and in the tariff grid of the middle of the range of coefficients corresponds to the middle of the tariff mesh (discharge \u003d 3.5). Thus, when comparing various tariff systems and in the formation of tariff grids for wage planning purposes (estimated tariff grids, it is necessary to navigate the middle of the range, and not on the average tariff rate, as is mistakenly done. The middle of the range and the average tariff rate (average category) coincide only in grids with linear dependence. In production tariff nets there can be no discharges with fractional indicators. This is contrary to the concept of division into categories and discrete change and measure the level of personnel qualifications. In practical work, medium-sized tariff rates of wages are often used, which can be obtained from tariff coefficients of designed tariff nets with leading coefficients. The activation coefficient is accepted for the average value of the range, and the above tariff grid for average payroll rates is calculated by the division of tariff coefficients on the coefficient of activation, calculated as the ratio of the tariff rate of the average tariff level of construction work on the tariff rates of each discharge.

The tariff rates of workers are the absolute amount of remuneration of various groups and categories of workers per unit of time for the implementation of labor standards (labor duties). Tariff rates can be used in the meters: month, shift, hour. The ratio between these indicators should be taken according to the calendar data for the current year or on average data over the past few years in the amount: 1 month \u003d 21.6 shift \u003d 167 hours (for the 40-hour working week). The salary size of the workers determines exactly the tariff rate (in working voltages - in determining the amount of payment for the spent time, in workingout partners - when determining piece-rates). The wage ratio of workers of various specialties (at the minimum or middle rate) is established only at the enterprise itself. The procedure for the formation of tariff rates of remuneration in the specialties and qualifications is mandatoryly enshrined in the collective agreement. Tariff rates of wage are established for all categories of the tariff system adopted in the organization: in the specialties - in the professional tariff grid and on qualifications - in the discharge tariff grid. The formation of tariff rates of wages in specialties, professions and positions (vertical tariff ignorance) is the main element of differentiation of workers' remuneration in construction. The tariff coefficients of the vertical mesh of remuneration - by profession, are calculated as the ratio of average wages at the enterprise and average rates adopted for the working relevant specialties. Table 2 provides an option of a system of tariff coefficients and appropriate wage rates for certain specialties of construction workers. The tariff grid by the workers' professions was developed on public data jobs in St. Petersburg for 2006.

table 2

Table of branded tariff coefficients and rates in the specialties of construction workers

Name of workers specialties

Tariff coefficients

Wage,

Construction workers - only average

including:

ArmTurger

Asphalt concrete

Concrete

Waterproofer

Hourftic

Loader

Painter

Installer on the installation of steel and reinforced concrete structures

Deputy Universal

Plasterer

Electro and gas welder

Electrical installation

The average wages of construction workers in the specialties are adopted (conditionally) for the average wage of the 1st working and builder in the organization (recorded in the collective agreement) in the amount of 12.5 thousand rubles per month. The average wage of the working and builder includes payments from all system sources of wages (without taxes) in the organization at the beginning of the planned period. If there is a tariff grid by profession (vertical tariff rates) and installed at any time of the average (calculated) rack of remuneration on the organization, tariff rates by profession are determined by automatically multiplying the average rate on tariff coefficients. Determination of wage rates on discharges (horizon of tariff rates) in the branded tariff system consists in multiplying the value of the tariff rate (minimum or medium) by profession on the relevant tariff coefficients on qualifying discharges. Table 3 calculated current wage rates for the discharge system of the estimated Base of the GESN-2001 at the calculation of the current average wage of one worker - 12.5 thousand rubles per month.

Table 3.

Tariff rates of remuneration on the discharge grid of the REST-regulatory framework of the GESN-2001

Indicators of the discharge system of remuneration

Qualification discharges

Tariff coefficients (to the 1st category)

Tariff coefficients (to the middle, 4th category)

Tariff rates (rub / ch.-Hour.)

Tariff rates (rub / ch.-Month)

Tariff rates are established for each tariff-qualification discharge on average for all construction workers or individually for each construction specialty. The size of the first discharge tariff rate cannot be lower than the minimum amount of wages provided by the Federal Law. At enterprises of any form of ownership, the value of tariff payrolls of wage differentiated by profession and discharge depends, first of all, on the financial condition of the enterprise and is established individually in accordance with the tariffs taken in the collective agreement or in contracts with employees.

Development of tariff wages at a particular enterprise consists of several interrelated stages: 1. Determination of the level of average wages in a contractual organization for the planned period; 2. Formation of tariff coefficients in the specialties (vertical wage rates); 3. Development of a grid of tariff coefficients by qualification categories - discharges (horizontal rates); 4. Calculation of basic tariff wage rates; 5. Verification and control of the developed brand system of tariff payment. 1. The average level of remuneration of workers' builders in contracting organizations is established at the level achieved in the previous period and, taking into account the current and future opportunities of the organization in labor costs. The average wage level is determined on the basis of reporting materials on actual data, the provisions of the collective agreement and the prospects for the development of the enterprise, its economic and financial state. The average current tariff rates calculated on the actual data on remuneration in the previous period include costs for all system types of remuneration in the construction organization. Current wage benefits are the rates of the wage fund (Fot Workers), which unite tariff, premium and compensatory salary payments in construction. The average level of tariff rates in absolute amounts is made taking into account the estimated ratios of the tariff and the extra-tariff parts of the proprietary system of remuneration. In determining the average tariff rate on the organization, it is advisable to navigate the specific weight of the tariff in the optimal level for the modern level - approximately 60-80%, followed by its upgrade to the pan-European standard (at least 90%). The tariff part of the average wage becomes the base rate of differentiation of remuneration of workers in the organization. In this example, the design of the branded wage system was established in the organization based on the planned average wage workers on the planning period and the level of the tariff part in the total amount of remuneration. In the example of calculating the brand system, the average wage was adopted in the amount of 12.5 thousand rubles. per month, and the ratio of tariff and premium wage parts is established as 80 and 20%. The basic rate of the branded tariff wage system is 10.0 thousand rubles. per month (12.5 × 0.8 \u003d 10.0). 2. The tariff ratio of remuneration rates by specialties are established at the enterprise in groups of professions. The list of specialties and their grouping are individual by organizations and are installed in the personnel management system based on the main problems of production. The tariff ratio of remuneration rates by specialties is calculated by the attitude of the amount of these rates and the average wages of workers in the organization (tariff part) for the planned period. The data of the professional tariff grid presented in Table 2 is accepted as the calculated example, according to regional monitoring of labor wound. 3. The tariff coefficients in terms of qualification (discharges) are developed in the branded tariff net of remuneration in accordance with the tasks and requirements for the personnel. In practical activity, it is possible to expand the current 6-bit mesh by adding new categories of the minimum and maximum level of wages with the formation of an 8-bit mesh. It is also recommended in branded tariff nets on discharges to increase the range of tariff coefficients with 1.8 in the traditional grid to 3.0-4.0 in real conditions of wage differentiation in contracting organizations. Options for such branded tariff grids are presented in the diagram 3. The tariff mesh reflects the power dependence of the growth of tariffs for discharges, the grid is a linear dependence. In branded tariff systems, it is recommended to use type tariff meshes. Such a construction of the branded tariff mesh is an addition to 8 discharges with the preservation of the 6-bit part of the traditional view and the range of coefficients to four, allows: to maintain the current system of tariff-qualification characteristics (according to the Director of ETKS works and working professions); maintain the order and methodology for calculating the coefficients of the tariff net; use the general rules for calculating the coefficients for unqualified workers (not under consideration); Payment of increased skill of the specialist is possible to take into account at the rates of the tariff system, and not in the subjective premium form. According to the calculated data, a branded grid of tariff coefficients on qualifying discharges of construction workers are being developed.

Table 4.

Mesh of branded tariff coefficients on qualifying discharges of construction workers

Indicators

6-bit mesh

8-bit mesh

Tariff coefficients of the 6th and discharge system (to the minimum rate - 1 category)

Tariff coefficients of the 8th and discharge system (to the middle rate - 5 category)

Chart 3.

Branded tariff nets on qualifying discharges of wages

Middle discharges for tariff grids are taken for the middle of the range (in diagram 3) with rounding to the nearest whole discharge, because In the production tariff normalization, the fractional amount of the discharge does not make sense. The discharges 2-7 of the branded tariff mesh correspond to the categories I - IV of the traditional grid and the current characteristics of the work and working professions in the ETCS, which allows them to be applied unchanged. The discharge of 1 branded 8-bit mesh (for unqualified workers) makes it possible to include in the system of tariff regulation of wages of students, interns and, most important, "guest workers" - hired workers from other regions and foreign construction workers who do not have construction licenses. The level of the rate of an unqualified worker establishes independently by the enterprise and is within 0.5-0.7 of the wages of the qualified working I-th discharge on the ETKS. The highest discharge in the proposed tariff grid is assigned to individually highly qualified masters in the specialty. The level of such tariff rates is established outside the formula for calculating the coefficients for the remaining discharges. 4. Calculation of tariff payment rates for the current period for working any specialty (C) and any qualifications (P) is defined in the projected branded tariff system by the formula:

T with. R. \u003d T Bases × K with × to r × to D.,

Where: t cf - the tariff rate of the working specialty (c) of the discharge (P), rub. / Ch.-Months; T Bases - Basic wage rate - average for organizing wage workers on a planning period, rub. / Ch.-Months; To C - the coefficient of tariff grid in the specialties, is accepted according to Table 2; To P - the coefficient of the discharge tariff grid, is made according to the table 4 (for the 8th and discharge mesh); K D - coefficient, taking into account additional wages on systematic wages (stimulating and compensating payments). Coefficient (K. D.) Allows you to adjust and turn on to the tariff rates of the corporate system, additional payments on specific working conditions of individual specialists for whom the administration of the enterprise is established. For example, the calculated rates are applied to working voltages, and for particlers, an increase in the coefficient 1.07 (7% is half the increase in the tariff net coefficients). In the coefficient (to D.) It is possible to include surcharges on work in heavy and harmful conditions, work at height, allowance for mobile and mobile conditions for the production of works, etc. In the example of calculating the brand tariff system of remuneration, the base rate in the amount of 10 thousand rubles was adopted. and the tariff coefficients of tables 2 and 4 were used for the 1st category (unqualified working) and the 8th category (highly qualified working) tariff rates are calculated for all specialties in the same level based on the characteristics of the discharge mesh according to the diagram 3. According to the accepted source data, it is developed Branded tariff system of remuneration (Table 5) for normal conditions for the production of construction works without stimulating and compensating wage payments.

Table 5.

An example of a company tariff system of remuneration of construction workers

Name of professions

Factors

but profession

Qualification discharges

Coefficients on discharges

ArmTurger

Asphalt concrete

Concrete

Waterproofer

Hourftic

Loader

Painter

Installer of domestic sanitary and technical systems

Installer outdoor pipelines

Steel and reinforced concrete structures

Deputy Universal

Plasterer

Electro and gas welder

Electrical installation

Electrosologist construction

5. The verification of the developed branded tariff system for regulating wages at the enterprise includes the following work: - Checking the minimum rate in the company tariff system to the allowed minimum wage in this area; - checking the compliance of the regulatory wage fund (on tariff and premium systems) and the total wage in the estimates on the program of contracting work scheduled period. In accordance with the current legislation, the minimum wage of the employee at the enterprise cannot be lower than the subsistence minimum of the able-bodied population in this area. The lower level of tariff wage in the branded grid is equal to 2700 rubles per month. Given the premium-compensatory payments, the total wage of the low-paid unqualified employee will be 3375 rubles (2700/0,8 \u003d 3375), which exceeds the cost of living the working-age population in the region for this period - 3334 rubles / Ch.-Month. The accepted branded procedure for differentiation of wages should correspond with the planned foundation for the remuneration of construction workers in the enterprise, which is determined by the multiplication of the base tariff rate on the number of workers and the working time fund in the planning period. The regulatory fund of the enterprise remuneration of the enterprise is compared with estimated wage indicators for objects belonging to the program of contracting work of the planned period.

Each employee receives wages for his work. Based on Art. 135 Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) wages are established by an employee of the employment contract in accordance with the management of remuneration systems. You can differentiate wages with the help of a tariff wage system when the remuneration for labor depends on the qualifications of the employee, the complexity, the number and quality of the work performed by them.

According to Art. 143 TK RF. tariff wage system includes:

tariff rates;
salaries (Official salaries);
tariff net;
tariff coefficients.

The main element of the tariff system of remuneration is the tariff rates.

Tariff rate - Fixed wage of the employee for the implementation of the labor rate of a certain complexity (qualifications) per unit of time (hour, day, month) without taking into account compensatory, stimulating and social benefits. The tariff rate of the first discharge determines the minimum payment of unskilled labor per unit time.

Tariff mesh - A combination of tariff sections of work (professions, posts), determined depending on the complexity of works and requirements for the qualifications of workers using tariff coefficients. The tariff mesh is a scale of relations in the remuneration of workers of various qualifications.

Tariff discharge It reflects the complexity of labor and the level of employee qualification, and the qualification discharge characterizes the level of its professional training. Typically, the first discharge is assigned to the least qualified positions, and with an increase in the level of difficulty work increases and discharge.

Tariff coefficient Sets the ratio of the tariff rate of this discharge to the first discharge tariff rate. The tariff coefficient shows how many times the rate of any of the discharges of the mesh above the rate of the first discharge, the coefficient of which is always equal to one. The ratio of tariff coefficients of extreme discharges is range of the tariff mesh. Today, six- and eight-bit tariff nets with a range equal to two are most often found.

NOTE

The wage system, the size of tariff rates, salaries, premiums, other incentive payments of the Organization are determined by independently in collective agreements and internal local acts (provisions on the bonus, regulations on wages, etc.). In various organizations, various tariff grids can be installed, characterized, for example, the number of discharges.

In commercial organizations there are no mandatory tariff nets introduced at the legislative level. They can develop their own tariff net. Employer-Charman has the right to independently establish the number of discharges in the company's tariff grid, the size of tariffs and coefficients.

When developing tariff nets, you need to consider the following: no one should receive a salary below the current minimum wage (minimum wage), and the maximum amount of payment is not limited.

FOR YOUR INFORMATION

From 01.07.2016 the minimum wage in the Russian Federation is set at the level 7500 rubles. (Article 1 of the Federal Law of 02.06.2016 No. 164-ФЗ "On Amendments to Article 1 of the Federal Law" On the Minimum Wage "").

When developing a tariff mesh, an increase option is used (from discharge to the discharge) of interior coefficients. There are the following Options for building a tariff mesh scale:

progressive absolute and progressive relative (in percent) growth of tariff coefficients (Table 1). In this case, the growth of the absolute and relative values \u200b\u200bof the coefficients increases with increasing discharge;
progressive absolute and constant relative (in percent) growth of tariff coefficients (Table 2), where the value of the relative growth of tariff coefficients is permanent;
constant absolute and regressive relative (in percent) growth of tariff coefficients (Table 3), in which the growth value of the absolute coefficient is permanent;
regressive absolute and regressive relative growth of tariff coefficients (Table 4). Here the value of the coefficient and the relative value of tariff coefficients with increasing discharge is reduced.

The most economical and widely used is the progressive absolute and relative growth of tariff coefficients.

Tariff coefficients are determined based on the specifics of the production process.

Absolute increase in tariff coefficients For each discharge can be found by the formula:

Absolute increase in tariff coefficients \u003d The tariff coefficient of the following order is the tariff coefficient of the previous discharge. (one)

In our example (see Table. 1) the absolute increase in tariff coefficients is:

for the 2nd category - 0 ,08 (1,08 - 1);
for the 3rd category - 0 ,12 (1,20 - 1,08).

Similarly, calculate for 4-6 discharges.

Relative increase in tariff coefficients Determined in the percentage of the formula:

Relative increase in tariff coefficients \u003d the tariff coefficient of the following in order of discharge / tariff coefficient of the previous discharge × 100 - 100. (2)

Then the relative increase in tariff coefficients will be:

for the 2nd category - 8 % (1.08 / 1 × 100 - 100);
for the 3rd category - 11 % (1.20 / 1.08 × 100 - 100).

Similarly, calculation for discharges 4, 5 and 6.

Let relative increase in tariff coefficients equal to the constant value - 12 % .

We find tariff coefficients and their absolute increase.

Tariff coefficients for each discharge are calculated as follows.

The value of the tariff coefficient of a certain discharge is accepted for H. Then the initial formula for the 2nd category will look:

X / 1 × 100 - 100 \u003d 12

X / 1 × 100 \u003d 12 + 100 \u003d 112

X / 1 \u003d 112/100 \u003d 1,12

X \u003d 1,12 × 1 \u003d 1,12 - Tariff coefficient for the 2nd category.

We find a tariff coefficient for the 3rd discharge in the same way as applied by the formula:

X / 1.12 × 100 - 100 \u003d 12

X / 1.12 × 100 \u003d 112

X / 1,12 \u003d 1,12

X \u003d 1.12 × 1,12 \u003d 1,25 .

Similarly, we determine the tariff coefficients for the discharges 4-6.

Absolute increase in tariff coefficients for each discharge found by formula (1):

for the 2nd category - 0,12 (1,12 - 1);
for the 3rd category - 0,13 (1,25 - 1,12).

In the same way, we calculate the absolute increase in tariff coefficients for the remaining discharges (4-6).

Suppose the absolute increase in tariff coefficients is equal to the constant value - 0,08 .

We find the tariff coefficients and their relative change in the values.

Tariff coefficients for each discharge are calculated as follows:

for the 2nd discharge: 1 + 0.08 \u003d 1,08 ;
for the 3rd discharge: 1.08 + 0.08 \u003d 1,16 .

Similarly, we determine the tariff coefficients for 4, 5 and 6 discharges.

E. V. Akimova, Auditor

The material is published in part. It can be fully read in the journal

Indicators
6-bit mesh
8-bit mesh
Tariff coefficients of the 6th and discharge system (to the minimum rate - 1 category)
Tariff coefficients of the 8th and discharge system (to the middle rate - 5 category)

Chart 3.

Table 1. Example of the scale of progressive absolute and relative growth of tariff coefficients

Parameters of the tariff mesh

Tariff discharges

Parameters of the tariff mesh

Tariff coefficients

Discharges 2-7 of the branded tariff mesh correspond to the categories I - IV of the traditional grid and the active performance characteristics and working professions in ETKSWhat allows them to apply unchanged.

The discharge of 1 branded 8-bit mesh (for unqualified workers) makes it possible to include in the system of tariff regulation of wages of students, interns and, most important, "guest workers" - hired workers from other regions and foreign construction workers who do not have construction licenses. The level of the rate of an unqualified worker establishes independently by the enterprise and is within 0.5-0.7 of the wages of the qualified working I-th discharge on the ETKS.

The highest discharge in the proposed tariff grid is assigned to individually highly qualified masters in the specialty. The level of such tariff rates is established outside the formula for calculating the coefficients for the remaining discharges.

4. The calculation of tariff rates of remuneration for the current period for working any specialty (c) and any qualification (P) is defined in the projected branded tariff system by the formula:

T with. R. \u003d T Bases × K with × to r × to d. ,

where: t cf - the tariff rate of the working specialty (c) of the discharge (P), rub. / Ch.-months;

T Bases - Basic wage rate - average for organizing wage workers on a planning period, rub. / Ch.-Months;

To C - the coefficient of tariff grid in the specialties, is accepted according to Table 2;

To P - the coefficient of the discharge tariff grid, is made according to the table 4 (for the 8th and discharge mesh);

K D - coefficient, taking into account additional wages on systematic wages (stimulating and compensating payments).

Coefficient (K. d.) Allows you to adjust and turn on to the tariff rates of the corporate system, additional payments on specific working conditions of individual specialists for whom the administration of the enterprise is established. For example, the calculated rates are applied to working voltages, and for particlers, an increase in the coefficient 1.07 (7% is half the increase in the tariff net coefficients). In the coefficient (to d.) It is possible to include surcharges on work in heavy and harmful conditions, work at height, allowance for mobile and mobile conditions for the production of works, etc.

In the example of calculating the brand tariff system of remuneration, the base rate in the amount of 10 thousand rubles was adopted. And the tariff coefficients of Tables 2 and 4 were used for the 1st category (unqualified working) and the 8th category (highly qualified working) tariff rates are calculated for all specialties in the same level based on the characteristics of the discharge mesh in diagram 3.

According to the accepted source data, a branded tariff system of remuneration (Table 5) is being developed for the normal conditions for the production of construction work without stimulating and compensating wage payments.