Payment according to the established tariff is not the only method of employee remuneration. For example, the tariff-free method can be used when the result of labor is the collective efforts of workers. Here the coefficient of labor participation of employees will be taken into account. Let us consider how to calculate KTU, in which unit it is fixed, and other nuances associated with collective labor.
Why use
KTU (labor participation rate) implies an indicator that characterizes the employee’s contribution to the overall labor process. This quantitative indicator is used in those organizations where collective work is accepted. That is, the result is achieved by joint efforts, and evaluate and reward separately. Therefore, we need a measure that will evaluate the contribution of each employee and distribute remuneration.
It is also a piece-wage form, where cash payments for each employee depend on the volume of output.
When tariffs are set
The coefficient of labor participation can be taken into account not only in non-tariff payments. There is another area of application of KTU - this is the separation of part of the payment fund, not included in the established tariffs. These parts include:
- The premium that can be paid for achieving performance above the norm.
- Savings fund salary.
- A one-time payment as a result of a review of provisional standards, etc.
With such accruals, the part of the funds that must be paid in accordance with KTU is deducted from the collective wage.
Distribution of funds
In accordance with the form of payment for collective labor at the enterprise, the coefficient can be applied as follows:
- Non-tariff system. Here, the entire amount that is intended to be paid to the team should be divided by the total number of employees, then the average indicator obtained is adjusted based on KTU.
- Payment in excess of the tariff. All employees receive the set amount in accordance with the established tariffs, and the remaining funds are divided according to the coefficient.
Exceptions
The collective condition of labor is the main condition under which the coefficient of labor participation is applied. 
The provision on the application of KTU regulates those forms of remuneration where the coefficient is not applied in principle. These include:
- compensation for harmfulness in the workplace;
- overtime cash payments;
- surcharges for work on holidays and weekends;
- additional payments for work at night;
- additional cash payments for team management, supervision, etc .;
- allowances for seniority and qualifications;
- cash payments for professional finds and rational offers;
- any kind of allowance.
Who installs KTU?
The Labor Code does not regulate the accrual of funds, given the coefficient of labor participation. This question remains at the discretion of the team. The algorithm can be different, it is important that it does not contradict the legislative norms.
No matter how the earnings are distributed, the funds received by each employee of the team cannot be less than the prescribed payments for the tariff.
Coefficient value
The basic value of KTU is considered to be one. It shows that the employee, when carrying out joint work, complied with all the requirements, followed the standards for temporary, qualitative and quantitative measures, while not making mistakes that could worsen the result, respected discipline and labor protection standards.
In the calculations, the value can range from zero (the employee did not participate in collective work or committed major violations that brought all his results to naught) to two (the employee completed tasks beyond the norm).
At the end of each period of work of the labor collective using a special protocol, using the established methodology, the coefficient of labor participation is calculated. In this case, the criteria of the coefficient should be as objective as possible.
Calculation formula
In order to calculate the coefficient of labor participation, it is necessary to use a system of certain parameters, each of which is assigned a set score. The employee must pass an assessment for each parameter, receiving a certain number of points. Next, the number of points is added up.
To use the formula, you need to know the total number of employees in the work collective, into which the coefficient of labor participation will be divided. How to calculate KTU, the following formula will show:
CTU = (0/1 + 2 + 3 + ... + n) * Nwhere
- KTU is the coefficient of labor participation;
- 0 - this is the assessment that is assigned to the employee, whose technical training is calculated;
- 1 + 2 + 3 + ... + n is the sum of the points of all employees;
- N is the total number of employees.
Calculation: Example
Consider a team for which the following parameters are developed:
- The complexity of labor (3 b. - difficult work, 2 b. - average work, 1 b. - easy work).
- Temporary loading (maximum - 3, average - 2, minimum - 1).
- Work on equipment (by point for each type).
- Caring for equipment (two points each).
- Quality of work (according to the score for compliance).
- Responsibility (up to three points).
For calculations, it is convenient to use the Exel table. Consider an example of how to calculate the coefficient of labor participation. The calculation will be made for a team of 5 people for whom a manufacturing plan is established. For the execution of the plan, the team is entitled to a reward of 1000 monetary units. Initial data:
- 1 employee fulfilled the plan, adhered to all norms, worked out the set number of hours. Accordingly, its CTU is equal to one.
- 2 the employee exceeded the plan by ¼, having the remaining indicators, like the first employee. So, his CTU is 1.25.
- 3 employee completed the plan. But because of it, the equipment was broken, as a result of which the work was stopped. In addition, the employee was late for work several times, therefore, points were taken away from him, and KTU was 0.5.
- 4 worker repaired the equipment, for which he added points. At the same time, the head noted the quality of work of this employee, which means that his KTU is 1.6.
- 5 employee asked for a day off on the last working day. His labor activity was not satisfactory, but since he worked less than the rest, his KTU was reduced to 0.65.
Now let's calculate the share of each employee that he will receive at the end of the work.
Total CTU = 1 + 1.25 + 0.5 + 1.6 + 0.65 = 5. 
If the system is tariff-free, then the entire amount will be distributed as follows: 1000/5 = 200 (average share). Therefore, each employee will receive:
- The first is 200 units.
- The second - 250 units. (1.25 * 200).
- The third - 100 units. (0.5 * 200).
- The fourth - 320 units. (1.6 * 200).
- Fifth - 130 units. (0.65 * 200).
Thanks to calculations, earnings are distributed unevenly, which is due to objective points. That is, who worked how, he got it.