In most cases, payment for labor occurs according to established tariffs. But this is not the only way to reward an employee for labor activity, especially if the result of labor was achieved through collective efforts. In this case, we apply KTU (labor participation rate). The calculation of this indicator, as well as the main nuances of the application will be discussed later.
Definition
What is understood by the coefficient of labor participation and where is it applicable?
KTU is a digital quantity that reflects the assessment of the participation of each member of the team in labor activity. This indicator is used to stimulate payments in a collective form of labor organization, as well as to show the contribution of employees to the result of work.
KTU is applicable as a weighting coefficient for the distribution of funds received as a result of collective work.
The most common use of the indicator is the work of the team. Here, the result is achieved by joint efforts, and KTU (coefficient of labor participation, which is calculated according to the developed standards of each member of the team) shows which of the employees performed their functions.
Criteria
The indicator may decrease or increase depending on the individual contribution of each employee, his contribution to the overall result. Each organization has its own coefficient criteria. The procedure for determining and applying the coefficient of labor participation should be submitted to the meeting of the brigade with the execution of the relevant protocol.
When does the ratio go down? These are cases such as:
- failure to comply with management orders;
- violation of technology in production;
- failure to comply with the established plan and indicators;
- defective work or poor quality;
- violation of discipline;
- violation of labor protection conditions;
- performance of work without instruction, admission;
- use of faulty equipment;
- misuse of equipment, etc.
Is the code coefficient increasing? These are the cases:
- expression of initiative, activity;
- solving a responsible task;
- performance of work in a short time;
- patronage, etc.
When applying KTU surcharges are distributed as:
- bonus for performance of work in excess of the established norm;
- bonus due to regulatory changes;
- savings on wages due to the release of employees.
Where not to apply
The main condition for applying the coefficient is considered to be collectivity of labor. KTU (coefficient of labor participation), the calculation of which is not made with individual payments, cannot be applied when calculating:
- harm compensation;
- overtime;
- surcharges for work on holidays and weekends;
- surcharges for night shift;
- co-payments for the management of a team or department;
- qualification allowances;
- Bonus for profiling;
- all types of benefits.
Who installs? Distribution of funds
Labor legislation does not regulate clear positions regarding the accrual of earnings according to KTU (coefficient of labor participation). The calculation is made in a convenient way, the main thing is that there are no contradictions with laws and other regulatory documents.
It is important to know that no matter how earnings are distributed, the amount that each member of the work collective receives cannot be less than what is set at the tariff for such work performed for a specific period of time.
Depending on what form of payments, the coefficient is applied in:
- Non-tariff system. The amount to be paid is divided by the number of employees, and then the average coefficient equal to one should be adjusted based on KTU.
- Distribution over tariff. Each employee receives a fixed amount of money in accordance with the tariffs, and the remaining money should be divided taking into account the ratio.
Calculation: formula
The calculation procedure for KTU is based on the use of a system of established parameters, where each is assigned a point. Each member of the brigade or department is evaluated on all parameters, receiving a certain number of points for all parameters. Next, the number of points is added up.
To apply the formula, you need to know the exact number of employees in the team or department into which the total participation will be divided. The calculation can be made as follows:
CTU = (0/1 + 2 + 3 + ........ + n) * N, where:
- KTU is the coefficient of labor participation;
- 0 - parameter evaluation assigned to each team member;
- 1 + 2 + 3 + ... .. + n - total points;
- N is the number of employees in the team or department.
Consider the features of calculating the coefficient. Suppose there is a team where labor assessment parameters are developed for each member. The main criteria:
- The complexity of the work (very hard work - 3 b., Moderate work - 2 b., Light work - 1 b.).
- Temporary load (maximum 3 bp, average load 2 bp, minimum 1 bp).
- Work with equipment (1 b. For each type of equipment).
- Maintenance of tools or equipment (2 b. For each case).
- Quality of work (1 bp for control and compliance).
- Responsibility for the total (up to 3 points, from which points may be taken in case of violation)
You can calculate everything manually, or you can use the Exel program.
Calculation Example
How to calculate KTU (labor participation rate)? We give an example. For example, there are 5 people in the team who make parts. For the implementation of the plan, the team put 1000 monetary units.
The first employee fulfilled his plan and complied with all the rules. Its CTU is equal to one. The second employee exceeded the plan by a quarter and complied with all the rules. His KTU is 1.25. The third worker made the norm, but because of him the machine broke, which stopped the work. In addition, he was late several times. Its CTU is 0.5. The fourth worker repaired the machine, for which he received extra points. Its total KTU is 1.6. The fifth employee was forced to take leave on the last day of work. Accordingly, he worked less than others. His CTU is 0.65.
Now we make the calculations: 1+1,25+0,5+1,6+0,65 = 5.
For non-tariff payments, the amount will be distributed as follows: 1000/5 = 200. So, each employee is supposed to:
- 1 - 200 units;
- 2 - 200 * 1.25 = 250 units;
- 3 - 200 * 0.5 = 100 units;
- 4 - 200 * 1.6 = 320 units;
- 5 - 200 * 0.65 = 130 units.
It turns out that payments to each member of the brigade are distributed according to his work.