Analyze the formation of official salaries by groups. How is salary determined? Form of remuneration

Formation order official salaries, rates wages workers of cultural institutions

  1. 1. The procedure for forming wage rates for employees of cultural institutions carrying out professional activity by professions of cultural workers.
  2. 1.1. The employee's wage rate is determined based on minimum rate
  3. wages according to the PKG, increasing coefficients for the profession, cash bonuses (with the exception of bonuses for length of service) and additional payments.
  4. 1.2.
  5. Professional qualification group "Professions of culture, art and cinematography workers of the first level": 1.3. Professional qualification group "Professions of culture, art and cinematography workers of the second level":
  6. 1.4.
  7. The regulations on the remuneration of an institution for an employee may establish an increasing coefficient to the minimum wage rate according to the PCG for performing important (particularly important) and responsible (particularly responsible) work in the amount of up to 1.3 to the minimum rate for the 4th qualification level of the PCG "Professions of cultural workers, art and cinematography of the second level." Coefficients that increase the wage rate according to the PKG for workers in the working professions of culture, art and cinematography form the minimum wage rate for the profession and are taken into account when calculating compensation and incentive bonuses for employees. The list of professions of highly qualified workers constantly employed in important and responsible jobs is approved
  8. executive body
  9. authority over which the institution is located. 1.5..
  10. The application of an increasing bonus to the minimum wage rate for a profession does not create a new rate and is not taken into account when calculating other incentives and compensation payments, set as a percentage of the rate.
  11. 1.6.
  12. The regulations on remuneration of employees of an institution may provide for increasing bonuses to the rate for length of service.
  13. with length of service from 1 to 5 years - up to 5%;
  14. with length of service from 5 to 10 years - up to 10%;
  15. for years of service over 10 years - up to 15%.
  16. 1.7.
  17. The amount of money received as a result of applying increasing bonuses to the employee’s wage (with the exception of bonuses for length of service) is summed up with the minimum wage rate for the profession and forms the wage rate for the profession of a particular employee.
  18. 2. The procedure for the formation of official salaries of employees carrying out professional activities in positions of employees of cultural, art and cinematography institutions.
  19. 2.1.
  20. An employee's official salary is formed on the basis of the minimum official salary according to the PKG, increasing coefficients for the position, allowances (with the exception of allowances for length of service) and additional payments.
  21. 2.2.
  22. Professional qualification group "Positions of technical performers and supporting artists":
  23. 2.3. Professional qualification group "Positions of mid-level workers in culture, art and cinematography": 2.4.
  24. Professional qualification group "Positions of leading level workers in culture, art and cinematography": 2.5. Professional qualification group "Positions of management staff of cultural, art and cinematographic institutions":
  25. 2.6.
  26. for assignment to a position in the "chief" category 1.5 for an academic degree: Doctor of Science 1.3 Candidate of Science 1.2 for management of a structural unit (service): head (head) of a department, workshop 1.4 head (head) of a sector, team 1 ,3 head (manager) of the creative department 1.2 (art, music, literary and dramatic) for the qualification category: leading specialist 1.4 specialist of the highest category 1.3 specialist of the first category 1.2 specialist of the second category 1.1 specialist of the third category 1.05 for work in institutions serving citizens with 1.2 special needs (deaf, blind)
  27. 2.6.3.
  28. Increasing coefficients for the positions of workers in culture, art and cinematography increase the minimum salaries according to the PCG and form the minimum salaries for the position. The minimum salary for the position is taken into account when calculating compensation and incentive bonuses established for the employee. The minimum salary for a position is formed as a result of the product of the minimum salary according to the PKG and increasing coefficients for the position. 2.7. Regulations on remuneration for professional workers
  29. qualification groups Institutions of culture, art and cinematography provide personal increasing bonuses for the title: employees of artistic and artistic staff of state cultural institutions: for assigning up to 100% the title "academic" to the institution, music and dance groups; for assigning up to 120% the title "leading" to music and dance groups of republican significance to employees of cultural, art and cinematography institutions: for the Honorary title "National artist
  30. Russian Federation
  31. 2.8.
  32. The regulations on remuneration for employees of professional qualification groups of cultural, art and cinematography institutions may provide for increasing bonuses for length of service:
  33. An increasing bonus for length of service is established for employees of the institution depending on the total length of service in the institution and is calculated based on the minimum salary for the qualification level of the PKG.
  34. The use of increasing bonuses for length of service does not form a new salary and is not taken into account when calculating other incentive and compensation payments, established as a percentage of the salary.
  35. 2.9. The regulations on remuneration for employees of professional qualification groups of cultural, art and cinematography institutions may provide for increasing bonuses: behind
  36. high degree
  37. independence and responsibility.
  38. Including allowances and surcharges established by Appendix 6.
  39. The decision to establish increasing bonuses is made by the head of the institution personally in relation to a specific employee and is established for a certain period of time during the corresponding calendar year. The amount of increasing bonuses in total terms cannot exceed 300%. These incremental bonuses are calculated based on the minimum salary for the position. The amount of money received as a result of the application of increasing bonuses is added to the minimum salary for the position. 2.10. The sum of the increases made (with the exception of the bonus for length of service) and the minimum salary for the position forms the official salary of a particular employee. 3. The procedure for the formation of official salaries of employees of cultural, art and cinematography institutions carrying out professional activities in.
  40. PKG positions
  41. spheres scientific research:
  42. 3.1.
  43. Professional qualification group of positions of scientific and technical workers of the second level:
  44. An increasing bonus for length of service is established for employees of an institution depending on their length of service in the institution and is calculated based on the minimum salary according to the PKG.
  45. The use of increasing bonuses for length of service does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.
  46. 3.4.
  47. The regulations on the remuneration of workers of cultural institutions carrying out professional activities in positions of workers in the field of scientific research and development may establish increasing bonuses: for high;
  48. professional excellence
  49. for the complexity and intensity of work;
  50. for a high degree of independence and responsibility.
  51. The decision to establish personal increasing bonuses is made by the head of the institution personally in relation to a specific employee and is established for a certain period of time during the corresponding calendar year. The amount of increasing bonuses in total terms cannot exceed 300%. The specified increasing bonuses are calculated from the minimum salary according to the PKG. The amount of money received as a result of the application of increasing bonuses is added to the minimum salary according to the PKG.
  52. The decision to introduce appropriate norms is made by the institution, taking into account the provision of these payments with financial resources.
  53. 3.5.
  54. The sum of the increases made (with the exception of the bonus for length of service) and the minimum salary for the position forms the official salary of a particular employee.
  55. 4. The procedure for the formation of official salaries of employees of cultural, art and cinematography institutions carrying out professional activities according to the PKG of general industry positions of managers, specialists and employees.
  56. 4.1.
  57. An employee's official salary is formed on the basis of the minimum official salary according to the PKG, allowances (except for the long-service allowance) and additional payments.
  58. 4.2.
  59. Professional qualification group "General industry positions of first-level employees":
  60. with length of service from 1 to 5 years - up to 5%; with length of service from 5 to 10 years - up to 10%; with length of service over 10 years - up to 15%
  61. The length of service bonus is established for employees of the institution depending on the total length of service in the institution and is calculated based on the minimum salary according to the PKG.
  62. The use of bonuses for length of service does not create a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.
  63. 4.7.
  64. The regulations on remuneration for employees of professional qualification groups of industry-wide positions of managers, specialists and employees may establish increasing bonuses:
  65. professional excellence
  66. for the complexity and intensity of work;
  67. for high professional excellence;
  68. The decision to establish increasing bonuses is made by the head of the institution personally in relation to a specific employee for a certain period of time during the corresponding calendar year. The amount of increasing bonuses in total terms cannot exceed 300%. Increases provided are calculated based on the minimum salary for the position. Allowances are added to the minimum salary for the position.
  69. The decision to introduce appropriate norms is made by the institution, taking into account the provision of these payments with financial resources
  70. 4.8.
  71. The sum of the increases made (with the exception of the bonus for length of service) and the minimum salary for the position forms the official salary of a particular employee.
  72. 5. The procedure for the formation of wage rates for employees of cultural institutions carrying out professional activities in positions of professional qualification groups of general industry professions of workers.
  73. 5.1.
  74. 5.4.
  75. The regulations on the remuneration of an institution for employees may establish an increasing coefficient to the minimum rate for the PKG for the performance of important (particularly important) and responsible (particularly responsible) work in the amount of up to 1.3 times the rate. Coefficients that increase the minimum rate for PKG for workers in blue-collar professions increase the minimum rates and form new minimum rates for the relevant professions and are taken into account when calculating compensation and incentive bonuses. The list of professions of highly qualified workers who are constantly employed in important and responsible jobs is approved by the executive authority in charge of the institution.
  76. 5.5. The regulations on the remuneration of employees of an institution may provide for increasing bonuses for length of service. Increasing bonuses for length of service are established for employees of the institution depending on
  77. total number
  78. with length of service from 1 to 5 years - up to 5%; with length of service from 5 to 10 years - up to 10%; with length of service over 10 years - up to 15%
  79. years worked in the institution and are calculated based on the minimum rate for the PKG.
  80. Recommended amounts of increasing bonuses for length of service:
  81. The regulations on remuneration for employees of professional qualification groups of industry-wide positions of managers, specialists and employees may establish increasing bonuses:
  82. professional excellence
  83. for the complexity and intensity of work;
  84. The use of increasing bonuses for length of service does not create a new rate and is not taken into account when calculating other incentive and compensation payments, established as a percentage of the rate.
  85. The decision to establish personal increasing bonuses is made by the head of the institution personally in relation to a specific employee and is established for a certain period of time during the corresponding calendar year. The amount of increasing bonuses in total terms cannot exceed 300%. The specified increasing bonuses are calculated from the minimum salary according to the PKG. The amount of money received as a result of the application of increasing bonuses is added to the minimum salary according to the PKG.
  86. 5.6.

The regulations on remuneration for workers of professional qualification groups of general industry professions of workers may establish increasing bonuses:

The decision to establish increasing bonuses is made personally in relation to a specific employee for a certain period of time during the corresponding calendar year. The amount of increasing bonuses in total terms cannot exceed 300% in relation to a specific employee. The personal increases provided are calculated based on the minimum wage for the profession. The amount of money received as a result of the application of personal increasing allowances is summed up with the minimum rate for the profession. 5.7. culture and heads of educational and methodological (methodological) centers (offices) of regional educational cultural institutions are established in accordance with the group of institutions for remuneration according to tables 1,

The procedure for classifying educational cultural institutions into wage groups is established by a separate regulatory legal act of the body executive power area exercising the functions and powers of the founder.

2.2. The official salaries of deputy heads, branch managers, chief accountants, chief engineers, deputy heads of departments (structural units), deputy chief accountants of educational cultural institutions are set at 5 percent below the official salary of the corresponding manager, taking into account the wage group to which the educational institution is assigned culture, and the individual qualification category of each specific employee.

2.3. Official salaries of specialists and other employees (except for teaching staff) of educational cultural institutions are established taking into account the level vocational training and the presence of a qualification category assigned based on the results of certification.

2.4. Certification is carried out in relation to:

managers, specialists and other employees of educational cultural institutions - based on the requirements of the qualification characteristics of positions of cultural workers of the Russian Federation, the qualification characteristics of positions of educational workers of the Russian Federation;

employees of general industry positions - based on the requirements of qualification characteristics for general industry positions of employees;

working professions - based on tariffs qualification requirements by general industry occupations of workers.

Workers whose professions are not provided for by the tariff and qualification characteristics for industry-wide professions of workers are certified in accordance with the work and professions of workers.

The procedure for certification of employees of educational cultural institutions, including the procedure for forming certification commissions, is established by the institution independently.

In accordance with the Procedure for applying the Unified Qualification Directory for positions of managers, specialists and employees, approved by the resolution of the Ministry of Labor and social development of the Russian Federation of February 9, 2004 N 9, persons who do not have special training or the necessary work experience, but have sufficient practical experience and perform efficiently and in full the tasks assigned to them job responsibilities, on the recommendation of the certification commission, are appointed to the appropriate positions in the same way as persons with special training and work experience.

2.5. Salary rates for teaching staff of regional state institutions of secondary vocational cultural education and educational and methodological (methodological) centers (offices) of regional educational cultural institutions are calculated using the formula:

Basic wage rate for teaching staff;

Increase in the base wage rate in the amount of 100 rubles. - in regional state institutions of secondary vocational education of culture and educational and methodological (methodological) centers (offices) of regional educational institutions of culture (the amount of monthly monetary compensation for the provision of book publishing products and periodicals, established as of December 31, 2012).

Basic wage rates for teaching staff of regional state institutions of secondary vocational cultural education and educational and methodological (methodological) centers (offices) of regional educational cultural institutions are established taking into account the level of professional training and the availability of the qualification category of teaching staff.

Basic wage rates for teaching staff are established for persons with higher professional education, qualification category, in accordance with Tables 3

For teaching staff those who do not have higher professional education, basic wage rates are set 5 percent lower.

2.6. For teaching staff, for the specifics of their work, wage rates are set at an increased rate in accordance with Appendix No. 2 to these Regulations.

The amounts of compensation and incentive payments to these employees are established taking into account the increase provided for in part one of this paragraph.

2.7. Concertmasters and teachers of musical disciplines who graduated from conservatories, music departments and departments of club and cultural-educational work of cultural institutes, pedagogical institutes (universities), pedagogical and music schools, working in educational institutions culture, wage rates are set for employees with higher or secondary musical education.

2.8. Official salaries of library workers of regional state institutions of secondary vocational education of culture are established in accordance with tables 5, Appendix No. 1 to these Regulations.

2.9. Official salaries of educational and support staff of regional state institutions of secondary vocational education of culture are established in accordance with Table 7 of Appendix No. 1 to these Regulations.

2.10. Official salaries of employees of regional state institutions of secondary vocational education of culture are established in accordance with table 8 of Appendix No. 1 to these Regulations.

2.11. Salaries for the professions of workers in regional state institutions of secondary vocational education of culture are established depending on the tariff categories assigned to them in accordance with the Unified Tariff and Qualification Directory of Work and Professions of Workers.

Workers' salaries are set in accordance with Table 9 of Appendix No. 1 to these Regulations.

2.12. Workers who have highest rank according to the Unified Tariff and Qualification Directory of Work and Professions of Workers and those performing work stipulated by this category, or of the highest complexity, permanently employed in important and responsible work (highly qualified workers), increased salaries are established by the head of the institution in agreement with the representative body of workers in increased amounts in accordance with with table 10 of Appendix No. 1 to this Regulation.

These salaries are set for an indefinite period or for the period of performance of a specific job.

The introduction, change or cancellation of increased salaries is carried out by the employer in compliance with the rules for changing conditions employment contract, provided for by the norms of the Labor Code of the Russian Federation.

2.13. Changes in the size of official salaries (salaries, wage rates) are made subject to compliance with the requirements of labor legislation within the following periods:

when receiving education or restoring educational documents - from the date of the manager’s order based on the presentation of the relevant document;

when changing the qualification category - according to the date specified in the order of the head of the institution;

when assigning a qualification category - according to the date specified in the order of the executive authority or institution under which the certification commission was created.

Wage employees in real conditions, it exists in two forms of its organization: time-based and piecework. In the first case, the salary is formed in proportion to the standard time worked. This can be an hourly rate, a weekly rate, but most often in our conditions a monthly rate is established, which is usually called the monthly salary. When setting the monthly salary, the duration is specified. working week and working day.

With the piecework form of remuneration, the employee’s earnings depend on quantitative indicators work performed through the establishment of payment standards for each unit of output.

By the end of the 20th century, the time-based form of remuneration became relatively more widespread in the modern economy. The reason for this is technical process, one of the features of which is the replacement of manual labor with machines. At the same time, the final result is often very difficult to determine based on specific workers servicing the machines, which, in principle, excludes the use of piecework in its pure form.

However, where it is possible to determine the results of individual workers, the piecework system works effectively. In practice, various combinations of the principles of both time-based and piece-rate forms of payment can also be used.

When forming wages at specific enterprises on the basis of these two forms, it is possible to use different remuneration systems, taking into account the economic characteristics of a particular production. There are a lot of such systems. There are, however, several most general principles for the formation of one or another wage system. The following fundamental approaches are identified, which with a certain degree of convention can be defined as theoretical concepts of remuneration systems:

1. Taylorism.

2. System of analytical evaluation of work.

3. Profit sharing system.

4. Fordism.

The Taylorism system is named after the American engineer Taylor, a famous specialist in the scientific organization of labor. In this system, the basis for setting the salary is the condition of meeting fairly strict production standards assigned to the employee for the working day. If the norm is met, a fairly high salary is paid, but if the norm is not met, significant penalties are applied. Accordingly, exceeding the standards is encouraged with bonuses. The system encourages workers to work with maximum efficiency, often by increasing the intensity of work to the detriment of health.

The analytical work evaluation system takes into account several different factors that influence labor productivity (including factors such as skill level, participation in rationalization work, labor discipline). Each factor is assessed a certain amount credit points, and the amount of points scored affects the level of salary.

Profit sharing systems are used by entrepreneurs in industries where the final results depend on the efficient work of teams of teams, workshops, and sections. The workers are promised bonus payments from the enterprise’s profit in the event that the planned profit is exceeded due to strict adherence to technology, the absence of losses and defects in the production process, and saving resources.

The Fordism system (on behalf of the famous entrepreneur Ford) is used in the formation of wages in assembly line production. The final result here is directly related to the speed of the conveyor. Wage rates increase if workers agree to work under conditions of some increase in assembly line speed (due to increased labor intensity).

When assessing the level and dynamics of wages, it is necessary to distinguish between nominal and real wages. The nominal amount of wages in dynamics can change quite significantly due to inflation, changes in the price scale and some other factors. Therefore it is necessary to mandatory take into account the real amount of goods that can be purchased with the amount of wages. Real wages are determined by comparing the prices of a standard set of goods in the base and current periods and are always expressed in relative terms. For example, consider data on nominal and real wages in Russia over the past 20 years.

Table 7.1

The data presented show that in the process of transition to a market economy, on average across the country, wages of employees in real terms decreased by more than 2 times compared to 1985, in the 90s of the 20th century. Despite the positive dynamics of real wage growth after 2000, the pre-reform level was reached only after 17 years. Note, however, that here are official statistics, which do not take into account part of the actual salary received by employees of some enterprises (salaries in envelopes, not reflected in the reporting).

Comparing the level of wages in Russia with wages of employees in other countries also does not inspire much optimism. IN developed countries ah, for example, the hourly wage rate of a qualified worker is at least 15 dollars/hour, while the same figure in Russia is 1 dollar/hour. In our usual monthly terms, the average salary in England, for example, was in 2005. more than $3,000, while in Russia – $200.

The main factor that determines the possible salary level in any country is the level of productivity social labor. According to this indicator, Russia lags behind developed countries by about 6-7 times (but not 15 times, as in wages). According to many economists, the noted disproportion between wages and the level of labor productivity negatively affects the pace of economic development Russia.

Any enterprise, regardless of the form of business, pays its employees unequally, as indicated in the staffing table, but the ratio of employee salaries at the enterprise is fixed in the tariff schedule.

This is one of the ways to calculate wages at an enterprise, which is formed on the basis of local or legislative acts; it determines the coefficient for multiplying the minimum wage depending on the qualifications of the specialist and other related ones.

When forming tariff schedule taken into account:

  • Intensity of workload;
  • Harmfulness and danger of production;
  • Length of working time and length of service of an employee in one position;
  • Industry, since each type of production uses its own coefficients;
  • Employee qualifications;
  • Features of climatic conditions.

Important: the cost of an employee’s hour of work is always used as a basis in the tariff schedule.

The amount of work performed per shift can be taken into account, but it is subsequently still divided into the number of hours in a shift or working day. This leads to the calculation of the employee’s hourly rate in any production.

The differences between the tariff system are discussed in this video:

Important: rates and increased salaries may not depend on categories. The tariff schedule is formed according to categories; usually 6 categories are used in its formation; this system is used mainly for budgetary institutions.

If the enterprise is engaged in production and is quite complex, a larger number of digits is used, up to 23, but the same coefficients are applied as in the public sector.

The salary of each employee depends on the coefficients used.

Application of tariff schedule in organizations

Remuneration for labor in production is formed in accordance with the legislation of Art. 143 – 145 of the Labor Code of the Russian Federation and when using tariff and qualification directories.

Labor Code of the Russian Federation Article 143. Tariff systems wages

Tariff remuneration systems - remuneration systems based on the tariff system of differentiation of wages of workers various categories.
The tariff system for differentiating wages for workers of different categories includes: tariff rates, salaries (official salaries), tariff schedule and tariff coefficients.
Tariff schedule is a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of workers using tariff coefficients.
Tariff category is a value that reflects the complexity of work and the level of qualifications of the employee.
Qualification category is a value that reflects the level of professional training of an employee.
Tariffication of work - assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work.
The complexity of the work performed is determined based on their pricing.
Tariffication of work and assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees, or taking into account professional standards. These reference books and the procedure for their use are approved in the manner established by the Government of the Russian Federation.
Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for remuneration.

These directories represent a list of activities and various professions, which are available in enterprises and institutions. They fully contain the characteristics and qualifications, as well as the complexity of all types of professions. In addition, they indicate the requirements for the skills and experience of workers and determine their degree of responsibility.

Important: the directory is intended to determine and assign a rank to each employee.

Of course, at an enterprise, management has the right to develop its own tariff and qualification directory, taking into account the specifics of the organization’s activities.

Important: in this case, the guarantees and rights of the employee should not be infringed; in particular, work should not be paid below the minimum wage.

Classification according to new standards

Classification in the tariff schedule is based on several components:

  • Industry;
  • Government and commercial organizations;
  • Division within the enterprise.

For example, in the tariffing of payments for medical workers their category, base salary and minimum salary are taken into account.

In addition, rates are based on:

In this case, it applies new system wages, but taking into account the old fundamentals.


Payment categories and coefficients.

Rank coefficients and rates for payment

The coefficients used may vary depending on the industry of application, but for budgetary organizations fixed indicators are used in almost any area.

For example, for budgetary organizations in medicine the following figures are used:

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: in this case, if an employee works in rural areas, then 25% of the base salary is added to his salary.

If this is a deputy, then his salary is 10 - 20% lower than the manager, taking into account qualifications, degree, honorary title.

If the specialty is not indicated in the inter-industry tariff directory, then such a specialist’s salary is calculated in accordance with the unified tariff and qualification directory.

Examples of payment calculations

If time wages are used, then the number of hours worked is simply multiplied by the rate per hour.

The employee worked 150 hours in a month, his rate per hour is 134 rubles, it follows that he earned:

150 * 134 = 20,100 rubles per month.

Since he fulfilled the plan, according to the collective agreement he is entitled to a bonus in the amount of 20% of his earnings, that is:

  • 20,100 * 0.2 = 4,020 rubles premium. you will find out what rules are used to calculate monthly bonus employees.
  • 20,100 + 4,020 = 24,120 rubles earnings.

In addition, he has a 5th category, and this involves using a coefficient of 1.268, which indicates the employee’s earnings in a given month are 30,584.16 rubles.

Important: if an employee does not fulfill the plan, the employer has the right to deprive him of the bonus.

Conclusion

The tariff schedule is a great advantage if it is used according to innovations and, first of all, the value of the employee, his experience and the complexity of the production process are assessed, and at the next level the rank of a managerial position is considered.

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

Tariff rate (official salary) is the basis for remuneration of workers, the amount of which is established by the employer in a collective agreement, agreement, in budgetary organizations- The Government of the Republic of Belarus or an authorized body.

Tariffication of positions of specialists and other employees is carried out in accordance with Annexes 1 and 4 to the Instructions.

The establishment of specific tariff categories and the corresponding tariff coefficients is carried out by the employer independently within the ranges according to lines 2, 4, 5 of Appendix 1 to the Instructions. At the same time, the tariff category depends on the level of qualification of theoretical and practical knowledge, the degree of complexity of the work performed (responsibilities) and responsibility. These requirements are included in qualification characteristics provided for in the relevant qualification reference books.

The assignment of positions to specialists of medium or higher qualification level is carried out by the employer depending on the specific content of the employee’s duties, characterizing the nature (complexity) of the labor function performed by the employee in the area of ​​activity, which is reflected in job description specialist

According to the appendix to the Instructions to the auditor road transport, as a mid-level specialist corresponds to line 4 and tariff categories can be set in the range of 7-10.

According to the appendix to the Instructions, a road transport dispatcher is a specialist and tariff categories can be established in the range of 10-13 tariff categories.

According to the Appendix to the Instructions, the head of the department corresponds to the management level number 2.11 and tariff categories can be set in the range 13-15.

The head of a repair shop, according to Appendix 4 to the Instructions, corresponds to management level 4.13 and tariff categories can be set in the range 16-18.

In this example, specific tariff categories and the corresponding tariff coefficients for professions (positions) are established by the employer independently within ranges by lines or levels of management, taking into account the qualification requirements of the level of education and work experience set out in the ECSD and ETKS.

The employer has established the following tariff categories and coefficients:

Motor transport inspector - 9th category and tariff coefficient 2.32;

Motor transport dispatcher - 12th category and tariff coefficient 2.84;

Head of department – ​​13th category and tariff coefficient 3.04;

The head of a repair shop has a 17th grade and a tariff coefficient of 3.98.

Tariff rate of category I in commercial organization is 132,000 rubles. Calculation of tariff rates (tariff salaries) is presented in the table:

The formation of the employee’s tariff rate (official salary) is based on the employee’s tariff rate (salary) calculated according to ETC. To do this, the increases provided for by the Instructions and other regulatory legal acts are added to the employee’s tariff rate (salary) calculated according to ETC. All specified increases are calculated from the tariff rate (salary) calculated according to ETC, for each basis separately.

The following increases in tariff rates (salaries) may be established for employees of the organization by decision of the manager:

For performing especially important works in the amount of 15 to 45%;

For work with remote structural divisions of the organization -15%;

For a high level of responsibility - up to 40%;

When contributing to the efficiency of the organization - from 20 to 50%;

For work intensity - up to 50%;

For implementation rationalization proposal- up to 40%;

If you have a qualification category assigned in the prescribed manner - from 10 to 25%;

Depending on the responsibility of the work performed or job functions - from 10 to 25%;

For work intensity - from 15 to 45%;

For participation in the development and implementation innovative projects contributing to the modernization of production - from 30 to 50%;

For participation in the development and implementation investment projects- up to 45%;

For implementation latest technologies- by 70%;

When making a contribution to the efficiency of the organization - by 15%.

The tariff rate of the first category in a commercial organization is set at 180,000 rubles. The employer assigned the leading economist for the UTS to the Instructions the 14th category and, accordingly, the tariff coefficient of 3.25.

The tariff salary calculated according to the UTS is:

TARIFF salary = 180,000 × 3.25 = 585,000 rub.

Increase coefficients for technological types of work, production, types economic activity and industries can be used to calculate tariff salaries calculated according to the Unified Trading System for managers and specialists of the relevant production structural divisions, provided that they are established for at least 50 percent of workers directly employed in these divisions.

A specific list of professions (positions) of employees, jobs for which the use of increase factors may be provided, as well as the procedure and conditions for their application are established by the employer in a local regulatory legal act.

In accordance with Appendix 2 to the Instructions, an increase factor is applied for technological types of work, production, types of economic activity and industries:

TARIFF salary = 180,000 × 3.25 × 1.2 = 702,000 rub.

In accordance with the UTS and the Instructions for its application, the employer, taking into account financial condition An organization can set employees an increase in their tariff rates (salaries), as well as piece rates up to 300% inclusive, if larger size not established by law. The procedure and conditions for establishing an increase are provided for in the local regulatory legal document"Regulations on remuneration."

The staffing table is an organizational and administrative document that contains, grouped taking into account the management structure of the organization, a list of titles of positions of employees and professions, workers, indicating their number for each title. Since in accordance with Art. 1 and 19 of the Labor Code, an employment contract is concluded according to positions, specialties, professions and qualifications in accordance with the staffing table; in order to comply with the law, a staffing table must be approved in organizations of any legal form.

Given the important role staffing table in the activities of the organization, the approach to its creation must be professional and based on the application of regulations on issues of structure, names of professions (positions), determination of the number of employees, establishment of official salaries (rates), additional payments and allowances.

The organization's staffing table is approved by officials who are granted this right by the charter (regulations) and the constituent agreement.

In accordance with Art. 43 of the Law of the Republic of Belarus “On Enterprises”, an enterprise independently approves its structure and staff. The organizational structure of any organization is developed from the point of view of economic feasibility and, as a rule, includes the production (executive) structure and the structure of the management apparatus. This takes into account the characteristics of the organization production processes, the need for specialization and cooperation, division of spheres of their activities, rights and responsibilities, subordination and interaction. The choice of the type of organizational structure of an enterprise depends on the form of labor organization, centralization and decentralization of management functions. The organizational structure and staffing are approved by order of the employer.

In order to organizational structure and the staffing level, as well as the staffing schedule, were economically justified, it is necessary to perform:

1. Calculation of the number of jobs and the number of employees (labor intensity), taking into account labor standards approved by the employer and the planned volume of work (services).

According to Art. 87 of the Labor Code, the establishment, replacement and revision of labor standards is carried out by the employer. Labor rationing is the most important factor organizing production and increasing its efficiency. Labor standards serve to objectively assess the employee’s labor contribution, full use production capabilities enterprises. The basis for calculating labor standards established at an enterprise can be labor standards (time, number, service) developed by labor research institutes, line ministries and other organizations and approved in the prescribed manner, or previously existing labor standards and, due to objective reasons, not yet revised. Normative base organizations should be built on the basis of an optimal combination of intersectoral, sectoral and local labor standards that correspond to the organizational and technical conditions in the workplace.

2. Determination of the names of the professions of workers and positions of employees, their qualifications, taking into account the distribution of work among workplaces and the placement of workers, as well as the pricing of work.

The names of positions of employees and professions of workers, the establishment of qualification categories and categories for them must comply with the National Classifier of the Republic of Belarus “Professions of Workers and Positions of Employees” (OKPD) OKRB 006-96, put into effect on January 1, 1997, taking into account subsequent changes and the Unified Tariff and Qualification Directory of Work and professions of workers and qualification directory of positions and employees.

The title of a position with the word senior is established only for those positions for which, in accordance with the Qualification Directory of Employee Positions, qualification categories are not defined. For example, the position of senior personnel inspector may be introduced into the staffing table, but for the position of economist the title senior is not established, because for this position qualification directory qualification categories are provided.

3. Distribution of responsibilities between the head of the organization and his deputies (approved by order), development and approval of regulations on the structural divisions of the organization (departments, workshops, sections, etc.).

4. Development and approval of regulations (conditions) for remuneration of employees of the organization.

5. Calculation of monthly official salaries (rates) based on the Unified Tariff Schedule for Employees of the Republic of Belarus and taking into account the first category tariff rate established in the organization.

6. Calculation of the wage fund, taking into account the planned volume of work (services) and the number of employees.

executives are remunerated according to the following indicators:

Types of payments Indicators %
Official salary - single option - based on UTS tariff coefficients (depending on the number of employees in the organization) and the tariff rate of the 1st category of the organization - differentiated tariff coefficients - management of subordinate organizations up to 7% up to 10%
Increase in official salary - growth in production volume in comparable prices - increase in the share of foreign exchange earnings in the proceeds received from the sale of products (works, services) - subject to the fulfillment of the achieved target indicators of the forecast of socio-economic development of the Republic of Belarus, compliance with the established reserve standard finished products to average monthly production volume up to 5% - by 10% over 5% - by 20% up to 5% - by 10% from 5 to 15% - by 20% over 15% - by 30% to 50%
Allowances - complexity and intensity of work - work experience up to 50% from 1 year to 5 years – 5% from 5 to 10 years – 10% from 10 to 15 years – 15% 15 years and over – 20%
Bonuses based on the results of financial and economic activities - growth in revenue from sales of products, goods (works, services) - fulfillment of the adjusted profit (profitability) indicator of production - reduction in costs per ruble commercial products up to 50 %
Additional bonus from profit - exceeding the plan for profit (profitability) - exceeding the achieved target indicators of the socio-economic development forecast - fulfilling tasks to reduce barter indicators - increasing the number of employees. hired for additionally introduced jobs up to 50 %
Special awards - implementation new technology and technology - increasing the output of export products - mastering the production of new types of products - saving fuel, energy and material resources, etc. up to 6 salaries per year

I APPROVED

Number of staff 21 units

With a monthly salary fund

Boards 14 540 410 rubles

___________________________

(Name official,

Approved staffing)

_________ _______________

(signature) (surname, initials)

« » ________________201__

"Stamp of the organization"

STAFF SCHEDULE

employees __________________________________________

(full name of organization)

Coming into force from ______________

Tariff rate 1st category 234 800


No. Names of structural units and positions Qualification categories(classes, categories) Number of staff units Tariff coefficients for ETC Tariff salary (rate) according to the UTS Increases provided for in the salary regulations * Additional labor incentive measure in accordance with Decree No. 29* Promotions in accordance with Resolution No. 1748* Official salary (tariff rate)
per category
Manadgement Department
Director 4,26 1 000 248 50% 7% 1 570 389
Chief Engineer 3,98 934 504 50% 7% 1 467 171
Deputy directors 3,72 873 456 50% 7% 1 371 326
Total: 2 808 208 4 408 886
Accounting
Chief Accountant 3,72 873 456 50% 5% 1 353 857
Deputy chapters accountant 3,48 817 104 40% 1 143 946
Accountant Cat. I 2,84 666 832 20% 20% 2% 946 901
Accountant II category 2,65 622 220 10% 10% 746 664
Total: 2 979 612 4 191 368
Planning and economic Department
Department head 3,72 873 456 40% 5% 1 266 511
Economist Cat. I 2,84 666 832 20% 20% 3% 953 569
Economist II category. 2,65 622 220 10% 10% 746 664
Total: 2 162 508 2 966 744
Production Department
Department head 3,72 873 456 40% 5% 1 266 511
Engineer Cat. I 2,84 666 832 20% 20% 4% 960 237
Engineer 2,65 622 220 10% 684 442
Total: 2 162 508 2 911 190
Total staffing: 10 112 836 14 478 178

*increases in accordance with these columns of the staffing table are calculated at the discretion of students and are reflected in the collective agreement


The tariff rate of the 1st category at the enterprise given in the example is 234,800 rubles. The company employs 21 people.

Tariff categories and the corresponding tariff coefficients of the heads of organizations are established by decision of the owner of the property (the body authorized to enter into a contract) depending on payroll working throughout the organization as a whole, including separate divisions, as well as subordinate organizations and subsidiaries, in the range of tariff categories in accordance with Appendix 5 of the UTS.

The director corresponds to the range of tariff categories 17-19. In this example, the director is set to 18 digits. Tariff coefficient – ​​4.26.

TS (salary) director = 234,800 × 4.26 = 1000248 rub.

Decree No. 29 provides for an increase in the salary of the director by 50%.

Director promotion = 1,000,248 × 50% = 500,124 rub.

Resolution No. 1748 provides for an increase in the director’s salary (salary) by 7%.

Increase TS = 1,000,248 × 7% = 70,017 rub.

The director's salary, taking into account the increase, is

DO director = 1,000,248 + 500,124 + 70,017 = 1,570,389 rub.

The tariff rank of the 1st deputy director (chief engineer) is set 1 rank below the rank of the head of the organization (Article 21 of the Instructions). The chief engineer corresponds to a tariff category of 17 and a tariff coefficient of 3.98.

TS (salary) ch. engineer = 234,800 × 3.98 = 934,504 rub.

Decree No. 29 provides for an increase in the salary of the chief engineer by 50%.

Increase TS = 934,504 × 50% = 467,252 rub.

Resolution No. 1748 provides for an increase in the salary of the chief engineer by 7%.

Increase TS = 934,504 × 7% = 65,415 rub.

The salary of the chief engineer, taking into account the increase, is

BEFORE Ch. engineer = 934504 + 467252 + 65,415 = 1467171 rub.

The tariff categories of deputy heads of an organization, chief engineer, as a deputy head of an organization, and chief accountant are set 1-2 categories lower than the tariff category of the first deputy head of an organization (or chief engineer as a first deputy head of an organization).

The deputy director is assigned a rank 1 lower than the rank of the chief engineer. Tariff category – 16, tariff coefficient – ​​3.72.

TS (SALARY) deputy director = 234,800 × 3.72 = 873,456 rubles.

Decree No. 29 provides for an increase in the salary of the deputy director by 50%.

Resolution No. 1748 provides for an increase in the rank of deputy director by 7%.

The official salary of the deputy director, taking into account the increase, is

DO Deputy Director = 873,456 + 436,728 + 61,142 = 1,371,326 rubles.

The tariff rank of the chief accountant is set 1–2 ranks lower than the tariff rank of the 1st deputy - chief engineer. Tariff category – 16, tariff coefficient – ​​3.72.

TS (salary) ch. accountant = 234,800 × 3.72 = 873,456 rubles.

Decree No. 29 provides for an increase in the salary of the chief accountant by 50%.

Increase TS = 873,456 × 50% = 436,728 rub.

Resolution No. 1748 provides for an increase in the salary of the chief accountant by 7%.

Increase TS = 873,456 × 7% = 61,142 rubles.

ADDITIONAL accountant = 234,800 + 436,728 + 61,142 = 1,371,326 rubles.

The tariff grades of deputy chief engineers, chief accountants, and deputy heads of structural divisions are set 1-2 grades lower than those of the chief engineer, chief accountant, and heads of relevant structural divisions.

The deputy chief accountant has a tariff category of 15 and a tariff coefficient of 3.48.

TS (SALARY) deputy Ch. accountant = 234,800 × 3.48 = 817,104 rubles.

Decree No. 29 provides for an increase in the salary of the deputy chief accountant by 50%.

Increase TS = 817,104 × 40% = 326,842 rubles.

Resolution No. 1748 provides for an increase in salary (salary) for the deputy chief accountant by 7%.

DOZAM.Chief.accountant = 817104 + 326,842 + 57,197 = 1,143,946 rub.

The official salaries of the organization's specialists are established in accordance with the UTS tariff categories. In this example, the position of accountant refers to specialists with higher education. An accountant of category I is assigned a tariff category of 12 and a tariff coefficient of 2.84.

TS (salary) of an accountant, category I = 234,800 × 2.84 = 666,832 rubles.

According to the regulations on remuneration for an accountant of the 1st category, an additional payment of 20% is established.

Decree No. 29 provides for an increase in the salary of an accountant of category I by 20%.

Increase TS = 666,832 × 20% = 133,366 rubles.

Resolution No. 1748 provides for an increase in the salary of an accountant of category I by 2%.

Increase TS = 666832 × 2% = 13,337 rubles.

The official salary of an accountant of the 1st category is

The tariff category, tariff coefficient, and salary of the chief are determined in the same way. planning department, chief production department, engineer, economist.


COLLECTIVE AGREEMENT

According to Article 61 Labor Code of the Republic of Belarus, workers are paid on the basis of hourly and (or) monthly tariff rates (salaries) determined in a collective agreement, agreement or by the employer, and in organizations financed from the budget and using state subsidies - by the Government of the Republic of Belarus or an authorized body.

On the basis of a collective agreement, agreement and employment contract, the employer establishes forms, systems and amounts of remuneration for workers, including additional incentive and compensatory payments (Article 63 of the Labor Code of the Republic of Belarus). Differentiation of wages is carried out depending on the complexity and intensity of work, its conditions, and the level of qualifications of workers.

The provision on bonuses is introduced for the purpose of active use in the conditions market economy the stimulating role of bonuses in ensuring the growth of product output, the profitability of the enterprise, and the fullest satisfaction of the needs of employees. Bonuses are used to reward additional results of work that characterize the personal qualities of employees (attitude to work, manifestation of creative initiative, etc.).

The collective agreement is local normative act, concluded on the basis of the Law of the Republic of Belarus “On Collective Bargaining Agreements”, establishes mandatory labor guarantees for employees of the enterprise in the field of conditions and remuneration.

The “Payment” section of the collective agreement should reflect the main provisions of the organization of wages at the enterprise (see Appendix A):

1. Set the tariff rate of the first category for employees of the enterprise in the amount of.....

2. Apply this tariff rate of the first category as the basis for differentiating wages by professional and qualification groups of workers.

3. Adjust the tariff rate of the first category to the consumer price growth index, if it, calculated on an accrual basis from the moment of the previous increase in the tariff rate of the first category, exceeds the five percent threshold.

4. Use time-based forms for remuneration of managers, specialists and employees, and time-based and piece-rate forms for workers.

5. Set the following additional payments to tariff rates and official salaries of employees:

· for night work in the amount...... for each hour of night work;

· for combining professions (positions), expanding the service area, increasing the volume of work performed, performing, along with the main job, the duties of a temporarily absent employee in the amount;

6. Set payment for work in overtime, on weekends and holidays……..;

7. Establish allowances for workers................;

8. Establish bonuses for managers, specialists and employees...;

9. Bonuses shall be paid to employees of the enterprise in accordance with the current regulations on bonuses (see Appendix B).

APPENDIX A

Salary

The employer undertakes:

1. All issues of establishing and changing the forms, systems and amounts of remuneration, material incentives, payment of remunerations, dividends, financial assistance, wage indexation should be resolved in agreement with the Trade Union Committee within the limits of earned funds in accordance with the Regulations on remuneration, which is an integral part of this collective agreement (Appendix to the collective agreement No. __).

In the absence of a unified Regulation on the system and forms of remuneration, annexes should be included in the collective agreement, which will specify issues of tariffs, bonuses, etc.

2. Set the minimum wage in the amount of ________ (Article 59 of the Labor Code).

Option. Ensure payment of wages to employees in an amount not lower than the minimum consumer budget calculated for the past month, subject to compliance with the established working hours and compliance with labor standards.

3. Apply the following forms and systems of remuneration: ________________________

(indicate which remuneration systems -- time-based time-bonus, piecework, piecework-bonus, individual, collective, art. 63 TK).

Option. Establish the following remuneration systems for categories of workers:


Related information.