The tariff system is a way of calculating wages with documents and regulations that allow to differentiate and regulate wages. Salary when using it will depend on the quality and quantity of labor, specialization, complexity of the work performed.
Items
The main elements of the tariff system include:
- Tariff rate.
- Salary.
- Tariff grid.
- Self-titled discharge.
- Tariff Coefficients.
The tariff rate is called the salary. This is a monetary expression of remuneration in the amount of the established norm. Tariff rate - a fixed amount of money per unit of time during which a person worked.
Another element of the tariff system is the grid of the same name. It is a set of estimates of the categories of work, which are determined using special coefficients. They allow us to establish how much higher this or that work will be evaluated. When calculating tariff coefficients, one of the main elements of payroll, take into account the complexity of the work, the qualifications of the employee. Thus, differentiate the rate for labor for workers of different categories.
The tariff category, which refers to the elements of the tariff system, is a value that reflects how difficult the work is, as well as the qualification of the employee.
The tariff coefficient is a value that shows the ratio of the rate to the charges for the 1st category.
How does billing work?
They rate the work, assign new categories to employees, given the unified tariff and qualification reference book. It, in turn, is approved by the Government of the Russian Federation.
Often, the wage tariff system and its elements are determined in collective bargaining agreements. And they take into account directories and official guarantees on wages.
Sources
The tariff system and its elements are fixed in:
- The Labor Code of the Russian Federation.
- Industry Tariff Agreement.
- Collective agreement.
- Tariff and qualification reference book.
Organization of payment
Remuneration in organizations is established in a certain order. There are 3 main components of the category: labor regulation, tariff system, form and system of payment for work.
Rationing is a process in which labor standards are substantiated - how many employees are required, what will be the burden on each of them, how much they will need to work to meet the norm. So fix the price: the amount of money per unit of work.
The tariff system of remuneration and its elements are a set of indicators by which differentiate wages taking into account working conditions, required qualifications, industry characteristics.
The form and system of remuneration refers to the methods of applying standards and the tariff system in calculating the salaries of employees, taking into account the characteristics of the work. The main purpose of the elements of the wage tariff system is to correlate the measure of labor and payment. Today, each organization can develop its own system. Often, the tariff system and its elements are complemented by many bonuses that stimulate employees.
Nevertheless, they always comply with state guarantees, the requirements of general, industry, and regional agreements.
ETKS
A collection of regulatory documents on this subject is called a unified tariff-qualification reference book of jobs and professions. It is equipped with features for every profession. They are used for tariffication of labor, development of programs for the improvement of staff qualifications.In total, ETKS currently has 72 issues. More than 5,000 posts are charged in it.
ETKS includes 3 sections for each profession:
- The characteristic of work. It describes the work of the worker, indicates how independent he is in the process of completing tasks, using equipment.
- Must know. It describes the minimum knowledge that an employee must possess. These requirements are otherwise referred to as qualification.
- Work examples. In this section there are lists of works that will correspond to the category presented.
The special commission using the ETKS ascribes the work to be performed to one category or another. The right to increase is vested in employees who successfully completed the next level of work for 3 months and passed qualification exams.
If there were cases of serious violations of discipline, actions that led to a deterioration in the quality of work, then a person can be lowered to rank.
Value
It is important to remember that before these norms were binding on everyone until 1991. However, then the tariff-qualification reference book became only a collection of recommendations. Nevertheless, the basic elements of the tariff system from the directory are standards for organizations that use it. At the moment, each company modifies this system on its own.
Tariff grid
Among the elements of the tariff system, the tariff schedule is also listed. This is the basis for centralized regulation of employee salaries based on their qualifications and the complexity of the tasks they perform. This is a scale with ranks and their corresponding coefficients, through which establish the relationship between salary and specialization.
The number of qualifications is always different, since it depends on the industry and the severity of labor. Each parameter expresses how much the salary of an employee of the 1st category in the grid exceeds the salary of an employee of the 1st category. Always the tariff coefficient in the first category is a unit. The range of the tariff grid is the ratio of the coefficients of the upper and lower digits.
To increase the involvement of employees in work, they provide for a progressive increase in the tariff coefficient from the lowest to the highest.
The relativity of its increase is expressed as a percentage and is based on the ratio of the salary of employees of the same qualification to the earnings of employees of the previous category.
Absolute increase refers to the difference between the coefficients in adjacent digits. Based on the absolute and relative increase in the parameters, the level of wages is regulated taking into account the category of workers. Tariff grids should never include imperative conditions. They should contain only recommendations, which would allow organizations to establish their own categories and criteria for their receipt. This is done at the time of conclusion of the tariff agreement. Such an action leads to the stimulation of the activities of legal entities. At the moment, the most commonly used 6- and 8-bit tariff scale. Odds establish industry agreements.
Tariff rate
The next main element of the tariff system is the rate. It is this indicator that indicates the amount of cash that is paid to different groups of employees per unit of time. This takes into account the tariff category of the worker.
This rate is set per hour, day, month, taking into account labor standards in various fields of activity. Most often use an hourly rate. Usually this is typical for light industry, machine-building, food, where the task for the employee is set in the form of the rate of time for the operation. It is used to determine the additional payment to workers for work at night and overtime, to team leaders for leadership, and so on.
For this reason, in any production with a daily and monthly rate, you need to calculate the hourly rate.
The tariff system and its elements are set somewhat differently in areas with a shiftable production rate. We are talking about the coal, metallurgical industry. They apply a daily rate.
The tariff system and its elements for auxiliary work - the storekeeper, elevator, driver, courier, etc. - are arranged using the monthly rate. This also applies to operators of boiler plants and compressor units.
The basis of the tariff payment system, its element - the rate - is taken in the amount of accruals to the employee of the first category.
The rate of 1 category is the minimum employee salary, which is determined by the organization’s contract. It reflects the amount of payments for unskilled labor defined by law. Wages cannot go below this mark for the hourly, monthly volume of work performed by the worker.
The tariff rate of the 1st category is determined, taking into account the economic condition of the legal entity, its financial potential, the average salary established in it by the end of the current year, a guarantee of a minimum level of salary.
The tariff rate in organizations also differs due to the difference in the complexity of the tasks that employees perform in a given position. Also affects the form of wages, the industry.
On average, the difference in the salaries of contractor workers is 7–10% higher than the salaries of temporary workers of the same categories. This is due to the fact that it is necessary to compensate for the additional costs that are associated with the fact that piecework is more intense.
The tariff rate is also used as a means of intersectoral differentiation of employee salaries. In the most important sectors: in the coal, metallurgy, and cement industries, the tariff rate is usually increased. The basis for the establishment of salaries is the salary scheme, as well as the qualification guide for managerial positions, employees who are provided with the same requirements for duties and qualifications.
Salary
The salary scheme is a list of specialists in the organization, which indicates the minimum and maximum rate. This takes into account the qualifications of the worker, his characteristics, financial capabilities of the legal entity. To develop a salary scheme, ratios of the ratio of monthly accruals to management and workers with a minimum wage are used.
When setting the salary, adhere to the correct proportions of remuneration of specialists and skilled workers. The salary of a master always exceeds the rate of an employee of the highest qualification working on his site.
The maximum salary is set by workers who have the necessary qualifications and experience, who are able to act independently, taking the initiative and be creative in their work.
For managers and employees use the standard salary type of system. She is distinguished by a staff list with a list of specialties, the number of employees in each position, the size of the monthly salary.
Certification
Assignment of qualification categories to employees or change of salaries is carried out by the certification committee. Her activities are based on a directory of posts. In addition, it provides many recommendations for the promotion of specific workers, transfer to another place, release from duties.
After the employees pass the certification, the commission decides whether the salaries remain the same or change. But at the same time, it is important to observe the minimum and maximum wage rates that correspond to the position. The organization independently determines with what frequency the certifications pass.
About the reference
The qualification reference book of posts, the normative document, indicates the list of responsibilities of each employee.Through it establish the division of labor in the team, which leads to unity and legitimacy of the requirements for each worker.
At the moment, it is being amended at the request of management. It is he who helps to competently distribute responsibility among employees.
About the value of the tariff system
A number of experts believe that the tariff system and its elements are a relic of a planned economy. However, other experts argue that this is a fallacy. The essence and elements of the tariff system do not fit the market model only because of the understated and egalitarian nature of its requirements. They are also approved centrally. However, the elements of the tariff system of remuneration are important, since the assessment of activities, conditions, effectiveness in their use is carried out correctly.
It is it that allows you to take into account the individual characteristics of each employee, how difficult his work is, in what conditions he works. If we recall what elements the tariff system includes, it becomes obvious that it takes into account all these most important factors.
If it is absent, then an unreasonable underestimation of the value by which the tariff coefficient increases is possible. This leads to the fact that payment for work becomes an equalizing tool, which discourages workers. They become less interested in improving their skills, because with taking on greater responsibility they do not receive noticeable benefits.
At the same time, if the value is overestimated excessively, then too large a gap in the wages of workers and managers also provokes a lot of difficulties. Therefore, it is important to know what the essence and elements of the wage tariff system are.
disadvantages
The most common tariff system today. Although it has several advantages, there are many disadvantages in the basic elements of the wage tariff system. So during the transition period of the economy, during the crisis, of non-payments, it is precisely it that provokes the bankruptcy of organizations.
This happens for the following reason. A lot of taxes, including social insurance, a pension fund, medical insurance, an employment fund, are calculated on the basis of the salary received on the fact, and not on the one paid out. At the moment when the legal entity has no funds and salaries have already been issued, taxes on the latter are charged, but there is nothing to pay them. Due to non-payment of taxes, interest is accrued, even though the salary has not yet been written out. Over time, with a delay in payment of interest for 3-4 months, the amount exceeds the amount of taxes.
Even with the excellent work of a legal entity in production, there is no full payment, since there are constant accruals of fines and penalties. They are quickly debited from bank accounts. And when funds are credited to these same accounts, the organization is still very much at risk of bankruptcy.
A universal means of salvation from such a sad situation is the transition to a tariff-free wage system. It is she who allows you to escape from unjustified fines. When using it, employees are paid wages only at the moment when the company receives money, when there is money to pay them to the workers. Taxes are determined by the amounts that are received in current accounts.
Work on a tariff-free system is beneficial for both managers and the organization as a whole, but for ordinary employees it worsens the situation. The thing is that in this case they work, not knowing for sure whether they will pay for their activities or not. Also unknown is the extent to which their salary will be. But when the economy is unstable, this is a great way out of a difficult situation. It is such a system that keeps the organization functioning.
Non-tariff pay system
When using this method of remuneration, the following situation arises: the salary of employees depends entirely on the final result of the activities of the entire team in which they work.
They apply this system only where there are all the opportunities for recording the results of work, where the common interest and responsibility of each team member are appreciated. Otherwise, employees will suffer from the negligence shown by a number of workers.
Therefore, when using this system, each member of the team should be affected.
The tariff-free system operates according to the following principle: each employee has his own qualification level, but at the same time he does not have a solid salary, tariff rate.
Sometimes everyone has a coefficient, but its constancy is relative. It reflects the qualifications of the worker, his contribution to the common cause.
Everyone also has a coefficient of labor participation. The amount accrued to a person depends on these two indicators directly, as well as on the salary fund, which is formed as a result of the entire team.
Sometimes the following type of tariff-free system is used: 2 coefficients are replaced by 1, which takes into account both qualification and efficiency. It is variable, it is reviewed every time a salary is accrued.
Here the psychological component becomes important, which will allow to exclude resentment, misunderstanding in the team. The manager must be a professional in order to take full advantage of the system.
Conclusion
The most common payroll method is the tariff rate. Implementing a tariff payment system, its elements is quite simple, it is transparent for both the manager and the subordinate. When the salary, time worked, result of activity is precisely known, it is easy to calculate the salary.