All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments can be of a different nature, consist of heterogeneous components and be charged based on different grounds. Consider the concept of the tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.

What is a tariff rate

People cannot receive the same remuneration for their work. The amount to be paid as salary depends on:

• qualification level of personnel;
• the difficulties of the labor functions assigned to the employee;
• quantitative characteristics of work;
• employment conditions;
• time allotted for work, etc.

Salary differentiation according to the severity of these points is carried out within the framework of tariff system labor remuneration. Its key element is the tariff rate as the main component of the salary.

Tariff rate- documented amount of financial remuneration for achieving the labor norm of varying degrees of difficulty by an employee of a certain qualification for an accepted unit of time. This is the "backbone", the minimum component of the calculation for labor, on the basis of which the amount received by employees "on hand" is built.

REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances, if all functional duties are fully performed by him - this is the minimum guaranteed by law.

Not part of the tariff rate:

• compensation;
• incentive payments;
• social charges.

Estimated time of the tariff rate

The time period for which the tariff rate is calculated can be any interval convenient for the employer:

• day;
• month.

Hourly rates it is convenient to establish if the enterprise operates, which determines the regime for the summarized accounting of working hours, as well as when hourly employees work.

Daily rates are applied when work has the status of daily work, while the number of working hours on each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.

Monthly tariff rates operate with constant observance of the rationing of working hours: a stable schedule, solid days off. Under such conditions, the employee will “close” the month, regardless of how many hours he actually worked: having worked the monthly norm, he earns his rate.

Tariff rate functions

The application for the accrual of remuneration in cash for the performance of labor functions - the tariff system of payment - has a number of advantages over other forms of payment.

The tariff rate as a unit of payroll performs a number of important functions:

• makes the remuneration of labor and its content proportionate;
• divides the minimum part of payment depending on the quantitative and qualitative characteristics of labor;
• streamlines the stimulation of labor under the stipulated conditions (for example, in hazardous production, with a solid length of service, processing, etc.);
• helps to adequately calculate pay for different systems of labor organization and work schedules.

NOTE! The main principle of the application of tariff rates is the same remuneration for an equal measure of work.

How is the rate calculated

The unit rate, with which all other categories are related, is the tariff rate of the 1st category - it determines the amount due to an employee without qualifications for his work during a specified time period.

The remaining categories are arranged depending on the increase in the complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees (qualification categories). The complex of all ranks leaves tariff scale enterprises. In it, each next digit is several times more than a single rate (that is, 1 digit) - this indicator reflects tariff coefficient.

NOTE! The minimum wage is set by the state, and all other elements of the tariff scale are accepted separately for each organization and are fixed in the relevant local acts. An exception is work in organizations financed from the state budget, where charges are made according to the Unified Tariff Scale (UTS).

Knowing the tariff coefficient and the value of the unit rate, it is always possible to calculate the amount of payment due to a particular employee according to the tariff.

An example of calculating the tariff for the UTS

A lecturer with a Ph.D. in Philosophy and the title of Associate Professor is employed at the Faculty of Philosophy of a State University. He was accepted to the post of associate professor of the Department of Cultural Studies and appointed curator of the student group. According to the Unified tariff scale, the billing period of which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.

The minimum payment for the UTC, corresponding to 1 category, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff scale, namely, 3.036.

Currently, a draft law is under consideration that regulates the procedure and amount of allowances due to the teaching staff. For our example, we will use the data from this bill.

To calculate the rate you need:

1. Multiply the interdigit coefficient and the minimum wage
2. Add docent position (+40%)
3. Add the due allowances for having an academic degree (for example, + 8,000 rubles), as well as a curator's supplement (for example, + 3,000 rubles).

Example of tariff calculation for an hourly rate

If an employee works according to the system of summarized accounting of working hours, then his tariff rate will depend on the hourly rate for a given year - it will be shown by the production calendar, as well as the monthly tariff rate established at the enterprise.

1 way. You can divide by the rate indicator the monthly rate for working hours. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. At the same time, the established norm of working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.

2 way. If you need to calculate the average hourly rate for the current year, you first need to determine the average hourly monthly rate of time. To do this, we divide the corresponding annual indicator of the production calendar by 12 (the number of months). After that, we reduce the average monthly wage rate of the worker, established by the wage scale, by the number of times received. For example, the annual rate is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let us calculate how much this worker earned on average per hour during a given year: 25,000 / (1900 / 12) \u003d 157.9 rubles.

What is the difference between wage rate and salary

These two concepts are similar in many respects, since both of them reflect the monetary value of labor remuneration. Now the similarities between them are greater than a few decades ago, as labor law is undergoing significant changes. However, there are also significant differences

General features of salary and tariff rate

1. Both that, and another provides the minimum sum by which work can be paid.
2. Below the established limit, payment is not entitled to fall.
3. They are related to the qualifications of the employee.
4. They are taken into account without additional payments, allowances, compensations, social charges.

Differences in the tariff rate and official salary

Let's compare these two concepts in the following table.

	Base	Tariff rate	Official salary
	What is charged for	For the fulfillment of the labor norm per unit of time	For the performance of functional duties where the norm cannot be established
	Calculation time unit	Hour, week, month (any convenient time unit)
	What does the value depend on?	From the tariff category (inter-digit coefficient)	From the qualifications received by the employee
	professional circle	Real economic spheres: construction, mining, manufacturing, manufacturing, etc.	Non-productive areas of work: lawyers, civil servants, management, etc.

Tariff rate- this is a documented amount of remuneration for achieving a labor norm of one degree or another of difficulty by an employee of a certain qualification for an accepted unit of time.

The main principle of the application of tariff rates is the same remuneration for an equal measure of work. According to the Labor Code of the Russian Federation, the tariff rate is fixed in the employee's employment contract along with other mandatory terms of the employment contract.

The essence of the concept of "tariff rate"

The tariff rate is the minimum wage for a specific amount of work performed by an employee of a certain qualification.

The tariff rate is a cash payment to an employee for completing tasks of a certain complexity within a specified time frame. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive, provided that all duties are performed.

Based on the tariff rate, the employer calculates the amount of earnings of his employee. This takes into account the profession / position, category / category, but various incentive, compensation and social payments are not taken into account.

Estimated time of the tariff rate

The time period for which the tariff rate is calculated can be any interval convenient for the employer:

It is convenient to set hourly tariff rates if the company has a shift schedule, which leads to the need to maintain a summary accounting of working hours, as well as when hourly employees work.

The employee's hourly rate must be used when calculating wages:

in dangerous, difficult and harmful conditions;

for excess production;

on night shifts;

on weekends.

The hourly rate in your enterprise is determined in two ways.

In the first method, the hourly tariff rate is determined by the ratio of the salary (monthly rate) to the number of working hours in a given month according to the calendar. In the second method, the hourly tariff rate is calculated by the ratio of the employee's salary to the average monthly number of working hours during the calendar year.

Thus, the hourly rate is calculated by dividing the salary by the number of hours worked per month or the average monthly number of working hours per year. In this case, the exact calculation algorithm must be prescribed in the Collective Agreement. The hourly rate is calculated for payment for night work, shift work, overtime and work on holidays or weekends.

Night work from 22:00 to 06:00 is paid at least 20% higher than the regular wage rate. For work on weekends and holidays, a double wage rate is paid or an additional day off is given.

Daily tariff rates are applied when work is performed during the day, while the number of working hours in each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation. That is, daily tariff rates are used in the calculations if the number of days of actual attendance for work during the week differs from 5.

Monthly tariff rates are valid with constant observance of the process of normalization of working hours: a stable schedule, fixed days off. In such conditions, the employee is closed regardless of how many hours the employee worked in fact: having worked out the monthly norm, he earns his rate.

In the calculations, monthly tariff rates are used only if the actual payment matches the norms.

Tariff rate functions

The tariff rate as a unit of payroll performs a number of important functions:

makes the remuneration of labor and its content proportionate;

allocates the minimum part of payment depending on the quantitative and qualitative characteristics of labor;

streamlines the stimulation of labor under the stipulated conditions (for example, in hazardous production, with a solid length of service, processing, etc.);

What is the difference between wages and wages

Official salaries, as well as tariff rates, are the amount of wages that an employee is set for a specific unit of time - a day, a month or an hour. These concepts are largely similar.

So, both of these concepts reflect a minimum of a certain amount of labor, and payroll cannot fall below this level. But it is very important to understand how they differ. Because their differences are fundamental.

Significant differences between official salaries and tariff rates are as follows:

An official salary is a specific amount of remuneration, which is established when an employee performs official duties for a calendar month. And the tariff rate is called the same fixed amount, only for the fulfilled labor standards of a given complexity for a certain time.

The salary is directly dependent on the qualifications of the employee, and the tariff rate depends on the category assigned to the employee.

The appointment of a salary is influenced by the position of the employee, his qualifications, which are determined based on education, work experience. When setting the tariff rate, they are guided by the complexity of labor, its intensity, conditions and significance.

The procedure for calculating the tariff rate

First of all, you need to familiarize yourself with the tariff-qualification directory of a particular industry in order to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments.

The formula for the calculation is as follows:

Tariff rate \u003d Rate of the 1st category x Increasing tariff coefficient.

In this case, the tariff coefficient of the first category is always equal to 1.

Still have questions about accounting and taxes? Ask them on the forum "Salary and Personnel".

Tariff rate: details for an accountant

• Memo to an accountant: payment for work on a holiday

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• Pay on weekends and holidays

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• Indexation of salaries of public sector employees

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• How to pay for work on holidays and weekends

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• Salary increase: how to calculate travel allowances?

  When the institution has increased the size of the tariff rate, salary (official salary), monetary ... coefficients that are calculated by dividing the tariff rate, salary, monetary remuneration established ..., salaries, monetary remuneration, by tariff rates, salaries, monetary remuneration established ... earnings increase from the date of the increase in the tariff rate, salary (official salary), cash ... monthly payments to previously established tariff rates, salaries, monetary remuneration and ...

• How to pay an employee for the months in which there are non-working holidays?

  Less than double the daily or hourly rate; employees receiving a salary (an official ... is provided. The agency believes that it is advisable to calculate the hourly wage rate by dividing the established ... equal pay. The procedure for calculating the hourly wage rate from the established monthly norm of a worker ... 6 hours) is 20% of the hourly wage rate rate (salary (official salary) calculated for ... night time is 20% of the hourly tariff rate. Let's calculate the amount of the surcharge for the holiday ...

• Actual questions on the calculation of vacation pay

  Wages accrued to the employee at tariff rates, salaries (official salaries) for ... accruals; allowances and surcharges to tariff rates, salaries (official salaries) for ... . The increase coefficient is determined by dividing the tariff rate, salary (official salary), cash ... official salaries), monetary remuneration, by tariff rates, salaries (official salaries), monetary remuneration ... average earnings from the date of increase in the tariff rate, salary ( official salary), cash ...

• We pay overtime correctly

  However, the procedure for calculating the hourly wage rate from the established monthly rate for the purposes ... in a letter, the department considers it appropriate to calculate the hourly wage rate by dividing the salary ... in different months of the accounting period, the hourly wage rate will be different Example 2. ... labor is 30% of the hourly wage rate for every hour of work. ... is paid at the daily and hourly tariff rates, - in the amount of not less than ... double the daily or hourly tariff rate; employees receiving a salary (official ...

• Errors in the calculation and payment of wages

  By the Constitutional Court, the issue of establishing a tariff rate (salary) in an amount not lower than ... the social partnership system practice of determining the tariff rate (salary) of the first category not lower than ... labor (including the size of the tariff rate or salary (official salary) of an employee. ..

• How to reflect the processing of an employee in 1C

  According to the monthly tariff rate (salary), the rates are recalculated. The recalculation of the daily tariff rate into ... hourly is realized by dividing the daily tariff rate by the duration ... for a six-day period) respectively. An employee's monthly wage rate is converted into an hourly rate by ... dividing the monthly wage rate by the number of working hours ... calculated by dividing the monthly wage rate by the number of working hours ...

• Eliminate errors when calculating vacation pay

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• Innovations in pay for work on weekends, holidays and nights

  Paid at daily and hourly tariff rates, - in the amount of at least double ... daily or hourly tariff rate; employees receiving a salary (official salary ... 6 hours) is 20% of the hourly tariff rate (salary (official salary) calculated for ...

• Part-time work: scheduling and payroll

  Will be calculated according to the formula: Result = Monthly tariff rate (salary by days) * Share ... will be calculated according to the formula: Result = Monthly tariff rate (salary by hours) / Norm ... will be calculated by the formula: Result = Monthly tariff rate (salary by day) * Share ...

• Instructions: how to calculate salary

  Calculations can be based on a base rate or monthly salary. The tariff rate can be daily or ... payroll at a fixed daily tariff rate: Salary \u003d Days × Rate Salary ... days according to the timesheet. Rate - daily tariff rate. At an hourly rate, its value...

• We pay the work of the employee on a holiday with the summed accounting of working time

  Paid at daily and hourly tariff rates, - in the amount of at least double ... daily or hourly tariff rate; 3) for employees receiving a salary (an official ... an employee's shift is made with an increase in the tariff rate by 20% for each hour ... No. 16-4 / 2059436 proposes to calculate the hourly tariff rate by dividing the established employee ... payment. Therefore, the procedure for calculating hourly tariff rate from the established monthly one must be fixed ...

The tariff coefficient shows that the remuneration of two employees performing work in the same specialty (profession) at the same enterprise can vary significantly. And the reason for this is the different skill levels of workers and the complexity of the work they perform. Depending on the qualifications and complexity, employees are assigned categories and tariff coefficients (TC) are set.

Here are some examples:

• 1, the lowest, is assigned to such workers as a watch glass cleaner, a bath service worker, a stoker, a nanny and others;
• 2-6 - the most numerous category of various working professions;
• adjusters of various equipment (technological, printing, testing, etc.) “reach out” to the 8th.

A list of all professions and categories is given in the All-Russian Classifier of Occupations of Workers, Positions of Employees, but it does not contain information on how to calculate the tariff coefficient of the category. In addition, starting from 07/01/2016, when determining qualifications, they refer to. They use the concept of "level of qualification" (from 1st to 8th).

How to calculate

In the Soviet Union, there was a single tariff scale, in which minimum rates (of the lowest qualification category for a particular profession) and TC were established. Currently, there is no such grid and the question arises: what does the tariff coefficient show in practice and why is it needed.

He shows the following: the higher the qualification of the worker, the laboriousness of the work, the greater the TC, by which the minimum rate is multiplied. It is needed to differentiate the wages of workers in the same profession, but performing work of varying degrees of complexity.

Today, the state also regulates the Labor Code only in relation to state employees (the basic document is the so-called New wage system and industry agreements). The rest of the enterprises have the right to create grids and calculate the TC on their own. To do this, determine:

• how many categories of one profession (specialty) you will enter;
• what is the planned gap between the lowest and highest levels of qualification;
• how the TC increases - evenly (1; 1.2; 1.4; 1.6 ...) or progressively (1; 1.2; 1.5; 1.9 ...).

To calculate the coefficient with a uniform increase, we use the formula:

(max. coefficient - min. coefficient) / (number of digits - 1).

It was decided to introduce 5 digits for turners: from the 2nd to the 6th. The gap in the shopping mall is 2 (the lowest is coefficient 1, the highest is coefficient 2).

Solution: (2 - 1) / (5 - 1) = 0.25.

So, the TC for the discharges will be:

Average coefficient

Sometimes organizations have such a system of remuneration when the work of workers in one workshop or team is paid according to. In this case, you will need to calculate the average TC. The formula for the average tariff coefficient is quite difficult, but let's try to figure it out without frightening mathematical symbols. We build the calculation as follows:

1. Multiply the number of workers with the minimum rank by the minimum TC.
2. Repeat the operation for each subsequent skill level.
3. Add the resulting values.
4. Divide the amount by the number of employees.

An example of calculating the average tariff coefficient looks even simpler.

To solve it, it will be necessary to establish how many workers work at what skill level.

Suppose (to simplify calculations) that 2 times. 2 people work, on the third - 3, on the fourth - 4, on the fifth - 5, on the sixth - 6 (in total in the brigade - 20 workers).

2 people (2nd category) × 1 (TC 2nd category) = 2.

3 x 1.25 = 3.75; 4 × 1.5 = 6; 5 x 1.75 = 8.75; 5 x 2 = 12.

2 + 3,75 + 6 + 8,75 + 12 = 32,5.

32.5 / 20 (number of employees) = 1.63. We received the average TK of the brigade.

Salary is calculated per unit of time (hour, day, month). In the calculation, a special indicator is used - the tariff rate, which depends on the level of professionalism of the employee and the industry.

Definition

The tariff rate is a cash payment to an employee for completing tasks of a certain complexity within a specified time frame. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive, provided that all duties are performed. The enterprise can develop tariff rates of wages, tariff scales and staffing, on the basis of which the employee's salary is determined. The rules by which the calculation is carried out are presented in labor legislation.

How to calculate your salary?

First of all, you need to familiarize yourself with the tariff-qualification directory of a particular industry in order to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for the calculation is as follows:

• Rate = Rate of the 1st category x Increasing coefficient.

In calculations, monthly rates are used only if the actual payment matches the norms, daily rates - if the number of days of actual attendance for work during the week differs from 5. The hourly wage rate of the employee is necessarily used when calculating the payment:

• in dangerous, difficult and harmful conditions;
• for excess production;
• on night shifts;
• on weekends.

It is calculated by dividing the salary by the number of hours worked per month (or the average monthly number of working hours per year). The exact calculation algorithm is spelled out in the Collective Agreement.

Payment schemes

The system of payment is the ratio of the measure of labor and remuneration for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.

time system

With a time-based system, normative tasks are developed, the amount of time required for their implementation is established. To calculate earnings, the number of hours worked should be multiplied by the rate. It can be hourly or monthly.

Example 1

The hourly rate of a worker is 75 rubles. For a month he worked 160 hours at a rate of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.

Information for calculations is taken from the "Time Sheet" and the employee's personal card. Most often, the hourly rate is used when calculating the remuneration of industrial workers, and monthly salaries are set for specialists and managers.

Example 2

An accountant in an organization has a salary of 15,000 rubles. For a month, he worked 17 days out of the prescribed 20. His salary is: 15,000: 20 X 17 \u003d 12.75 thousand rubles.

Forms of payment are established:

• Simple time-based - provides for payment for the amount of time spent on the task.
• Time-bonus system - provides additional payments for product quality.

piecework wage system

The amount of salary may depend on the number of manufactured products. In this case, the rates are determined by multiplying the rate by the category and the rate of production. Let us consider in more detail the forms of remuneration.

Direct piecework

In this system, the salary is directly proportional to the number of manufactured products based on the established prices. The calculation procedure will depend on the type of norm.

Example 3

The tariff rate of a locksmith is 180 rubles per hour with a production rate of 3 pieces per hour. During the month, 480 parts were manufactured. Salary: 180: 3 x 480 = 28.8 thousand rubles.

Example 4

The turner's tariff rate is 100 rubles per hour at a time rate of 1 hour per piece. 150 parts were made in a month. Salary: (100: 1) x 150 = 15 thousand rubles.

Similar payment schemes can be applied not only to a particular employee, but also to the team as a whole.

Example 5

The team, which includes three workers, completed the specified amount of work in 360 hours. Under the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of the team members and the actual time spent are presented in the table.

1. Calculation of tariff salaries (rubles):

Alexandrov: 60 x 100 = 6000.
Ravens: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.

The tariff earnings of the entire brigade is 17.7 thousand rubles.

2. Find the distribution coefficient:

16: 17,6 = 0,91.

3. The actual salary of workers is shown in the following table.

piece-bonus system

This scheme provides for bonuses for production in excess of the established norm. Such surcharges are considered part of the actual earnings and are set in relation to the salary.

Example 6

The worker fulfilled the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. The regulation on bonuses provides for overworking a remuneration in the amount of 10% of the salary. The calculation will be:

6000 x 0.1 \u003d 600 rubles. - premium.
6000 + 600 = 6600 rubles - accrued salary.

The salary of employees servicing equipment is calculated at indirect piece rates and depends on the quantity of manufactured products.

Chord system

In this case, the timing of the implementation of the complex of works is estimated. The amount of salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of the task. It is used to calculate the salaries of employees involved in the aftermath of accidents and other urgent tasks.

Example 7

The worker fulfilled the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward in the amount of 150% of the salary is provided for overwork. Calculation:

(6 x (1.1-1): 1) x 1.5 \u003d 0.9 thousand rubles. - premium.
6 + 0.9 \u003d 6.9 thousand rubles. - accrued salary.

Combined systems

The considered systems of remuneration depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered systems of remuneration are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to a direct piecework system, and when work is performed in excess of the norm, bonuses are paid. To calculate salaries for differentiated systems, the following are used:

• Tariff reference books of professions.
• Qualification characteristics.
• Job evaluation report.
• Tariff rate.
• Tariff network.
• Bonus payout ratios.

"Unified qualification directory of positions and salaries"

The tariff rate of remuneration in state institutions depends on the results of the certification of tariffs from the "Unified Job Directory" (CEN). It presents job descriptions and qualification requirements. It is used to rate work and assign ranks to workers.

The directory presents tariff rates per unit of time, depending on the category of the worker.

The rate of the 1st category represents the wages of the lowest qualification. Its size cannot be lower than the minimum wage, and the increasing coefficient is "1". The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of surcharges and allowances, are grouped into the tariff scale.

incentive payments

Surcharge is monetary compensation for non-standard work schedule, working conditions and labor intensity. An allowance is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:

• for work on a day off;
• overtime and night work;
• multi-shift mode;
• combination of positions;
• increase in the scope of work, etc.

To calculate each type of additional payments, an algorithm for determining deviations of actual working conditions from standard ones should be developed. That is, it is necessary to prescribe in the employment contract the mode of work at night, the instructions of each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the allowance and make payments.

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