According to Art. 135 TC, the employee is set the salary under the labor contract in accordance with the calculation systems in effect at the enterprise. Thus, each employer must have developed and approved its own accrual scheme. The provisions of the Customs Code, as well as other industry standards, serve as a basis for its formation. 
Basic principles
The wage system for employees is a certain set of conditions under which a specialist receives remuneration for his professional activities. In this case, the main principles are:
- Ensuring equal accrual for the same work.
- Differentiation of salary levels.
- Increase real rewards.
- A faster increase in productivity relative to the rate of increase in salaries.
- Accrual in accordance with the quality and quantity of work performed.
- Formation of material interest of personnel in the results of labor and enterprise functioning.
- Guaranteed reproduction of work resources. Each employer should establish a minimum amount of remuneration for employees involved in simple activities.
General information
The TC provides for two schemes, in accordance with which accrual of staff remuneration can be carried out: tariff and non-tariff wage system. In addition, depending on the specifics of the activity, the company may use a mixed model. These schemes include dealer, commission and other models. 
Rate accruals
Tariff systems are used in many modern enterprises. In accordance with the provisions of Article 143 TC, such models are based on the differentiation of workers into various categories. The tariff system provides for:
- Rates.
- Salaries.
- The grid.
- Odds.
The main forms of this system are piecework and time-based schemes. These models are expressly provided for in law. Other schemes are not installed in the norms. But according to Art. 135 TC, the employer has the right to form any accrual schemes in his company that do not contradict the law.
Non-tariff system of remuneration at the enterprise
This accrual scheme is used in the case when it is necessary to connect the calculation results with the individual qualities of each specialist. The introduction of a tariff-free wage system is especially relevant for collective activities in teams, temporary shifts, and so on. The distribution of individual remuneration in such cases is carried out not according to the qualification category or category, but according to a set of factors. It is assigned to each employee according to the accrued provisions approved by the company. This is the essence of a tariff-free wage system. 
Specificity
It should be noted that the tariff-free wage system is considered a certain modification of the accrual scheme for rates and salaries. In this case, the contribution and qualifications are evaluated individually for each. The massive use of a tariff-free wage system in most cases seems inappropriate, since the company will ultimately work with a complicated model directly provided for in the law.However, if the corporate culture of personnel is at a sufficiently high level with a clear scheme for assessing the personal qualities of specialists, the use of this scheme can be fully justified.
Distribution of remuneration
The tariff-free system of organization of remuneration can be implemented in various ways. The law does not establish principles according to which the employer should determine the amount of remuneration for each specialist. However, there are a number of points to which you should pay attention:
- The company sets the rules for accrual models, interpreted in the Labor Code as “other”, independently.
- The accepted calculation option must comply with the terms of the collective agreement.
- Some essential points need to be approved in conjunction with the union.
- Self-established principles for calculating and distributing remuneration should be documented.
It follows that the establishment of the accrual procedure should be carried out according to certain pre-agreed principles, but the company itself sets its content directly. 
Classification
There are various types of tariff-free pay system. The most common of them include the calculation of:
- Qualification level in conjunction with a participation rate.
- Summary rating specialist.
- The number of completed work stages, taking into account the level of complexity.
Each model has features, pros and cons. Let's consider them separately.
Qualification level and degree of participation
Such a tariff-free wage system provides for the assignment of a certain coefficient to each specialist. At the end of the month, in addition to the members of the team establish the degree of participation. Thus, the first element is relatively constant. It is negotiated for each employee when choosing this form of accrual. The participation coefficient determines the specific contribution of the employee to the company's performance over the past month.
Summary rating
This model assumes the distribution of collective remuneration as the only coefficient is the overall assessment of the work of a specialist. This scheme is appropriate when it is possible to obtain some integral indicator results considered objective for all participants. Not all companies can have such a tariff-free remuneration system. Examples of such a model are usually found in the advertising business. So, in Formula 1 races, the profit is distributed between the participating teams in proportion to the points they scored. 
Number of stages and difficulty level
The tariff-free wage system according to this scheme is used in temporary collectives in the individual-command form of activity. The calculation of remuneration in this way is carried out in the production of software, the design of engineering structures, products and other things. Moreover, the process of directly developing a certain part of the program code or a specific element in the device is performed by one employee. The full formation of the project is carried out by the whole team.
Pros and cons of the scheme
The tariff-free system acts as a definite attempt to correct some of the disadvantages of the tariff model. In the latter case, often the assignment of qualification categories is carried out not when employees reach a certain level, but for “length of service”. That is, the specialist receives an increase because he worked at the enterprise for a long time. On the one hand, the rank obtained distinguishes between beginners and experienced employees. However, along with this, this practice equates specialists with the same categories or categories.
In such a situation, in order to encourage a good employee, department heads often try to increase their level, not because they have achieved it, but because the productivity of the others is much lower. Over time, this leads to the fact that in the company the qualification level of personnel is on average close to 5-6, and most of the engineering and technical specialists get 1 category. The tariff-free wage system provides for the assignment of personal coefficients. This process, however, is always subjective, despite the fact that the qualification rank is given in accordance with the established clear procedure after passing the exam. That is, despite the reservations described above, in the latter case there is more objectivity. 
Mixed scheme
In this model, both the tariff and non-tariff wage system are used simultaneously. One of the forms of such accrual is the scheme of floating salaries. It is based on the fact that, subject to the fulfillment of a task for the production of products in accordance with the results of the work of specialists (decrease or increase in productivity, product quality, compliance or non-compliance with standards, etc.), the official salary is regularly adjusted. That is, with this model, at the end of the month upon completion of activities and calculating the amount of remuneration, new tariff rates. Salaries are reduced or increased for each percent decrease or increase in productivity. Such a scheme, as it becomes clear, performs a stimulating function. That is, with such a model, productivity should grow monthly and work quality should improve. Otherwise, the salary will decrease, and the employee, in turn, will have to prove his professionalism next month. It is advisable to use this model for service personnel: shift engineers, adjusters, and others.
Bonus accrual scheme
Such a system also includes two elements: salary and bonus. However, the value of the latter for each specialist should be clearly defined. The size of the bonus depends on the profit made directly by the employee himself, as well as on the general income of the company. The bonus system is often used in trading enterprises, as well as firms engaged in the service sector. That is, such a model is appropriate where the company's profit directly depends on the work of personnel. 
Commission scheme
Such a payment system is established, as a rule, for specialists in sales departments, advertising agents, specialists of the foreign economic service and other employees whose working hours are extremely difficult to verify. In practice, there are many forms of commission remuneration, in which its amount is associated with the effectiveness of staff. The choice of a particular scheme will depend on various factors. The main one, of course, is the goal that the company sets itself. In addition, when forming the accrual scheme, it is necessary to take into account the specifics of the product / service, market features, cultural features of the country and so on.
