The wages of employees in real conditions exist in two forms of its organization: time and piecework. In the first case, the salary is formed in proportion to the hours worked. This can be an hourly rate, a weekly rate, but most often in our conditions a monthly rate is set, which is commonly called a monthly salary. When establishing a monthly salary, the duration is stipulated working week and working day.

With a piecework form of remuneration, the employee's earnings are made dependent on the quantitative indicators of the work performed through the establishment of a payment standard for each unit of output.

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

However, where the determination of the results of individual workers is possible, 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 applied.

When forming wages at specific enterprises on the basis of these two forms, it is possible to use various wage 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 a particular system of remuneration. The following fundamental approaches are distinguished, which, with a certain degree of conventionality, can be defined as theoretical concepts of wage systems:

1. Taylorism.

2. The system of analytical evaluation of work.

3. Profit sharing system.

4. Fordism.

The Taylorism system is named after the American engineer Taylor, a well-known specialist in the scientific organization of labor. In this system, the basis for setting the amount of wages is the condition for meeting fairly strict production standards set for the employee on a working day. Subject to the fulfillment of the norm, a fairly high salary is paid, but if the norms are not met, tangible penalties are applied. Accordingly, overfulfillment of the norms is encouraged by bonuses. The system encourages employees to work with maximum efficiency, often by increasing the intensity of work to the detriment of health.

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

Profit sharing systems are used by entrepreneurs in such industries, where the final results depend on the accurate work of teams of teams, workshops, sections. The workers are promised bonus payments from the profits of the enterprise if the planned profit is exceeded due to the exact observance of technology, the absence of losses and defects in the production process, and saving resources.

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

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

Table 7.1

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

Comparing the level of wages in Russia with the wages of employees in other countries also does not inspire much optimism. In developed countries, for example, the hourly wage rate for a skilled worker is at least $15/hour, while the same indicator in Russia is $1/hour. In our usual monthly calculation average salary in England, for example, was in 2005. more than 3000 dollars, while in Russia - 200 dollars.

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

It is necessary to distinguish between concepts "tariff rates (salaries)" And "rates (salaries)".

Tariff rates (salaries) employees are determined by multiplying the tariff rate of the 1st category and the UTS tariff coefficients, taking into account the adjustment coefficients.

When introducing hourly wages, apply hourly rates (salaries) determined by dividing the monthly tariff rate (salary) by the average monthly number of working hours.

Bid ( salary) is formed by summing up the tariff rate (salary) with the size of the increase in the rate (salary).

In accordance with the terms of remuneration, public sector organizations have the right to promotion tariff rates (salaries) employees for one or more reasons. At the same time, the size of each increase is determined from the tariff rate (salary), and for some employees from the tariff rate of the 1st category.

Increases determined from tariff rates (salaries)

Increases determined from tariff rates (salaries) are established for work in socio-cultural organizations located in rural areas ((on the territory included in the spatial limits of the village councils, with the exception of the territories of urban-type settlements and cities of district subordination); young professionals who received during the period of training for the promotion of special funds of the President of the Republic of Belarus; for work experience in the specialty (in the industry); on other grounds of a general and sectoral nature.

Promotions for work in the countryside. Terms of remuneration for managers and specialists of healthcare, educational, cultural, physical culture and sports social services located in rural areas and cities are different. In rural areas, rates (salaries) are higher than in cities by 20%, which corresponds to the Decree of the President of the Republic of Belarus No. 254 of June 1, 2007. On the increase in tariff rates (salaries) for certain categories of employees.

Increase in rates (salaries) for young professionals. From September 1, 2007, the rates (salaries) of young specialists who received promotions from the special funds of the President of the Republic of Belarus for the social support of gifted pupils and students, as well as for the support of talented youth, and were hired in the direction of universities in organizations funded from the budget. The increase in the rate is carried out at the main place of work young specialist during two years from the moment of conclusion of an employment contract (contract) with him.

Increases for work experience in the specialty (in the industry).

From March 1, 2001, the increase in tariff rates (salaries) for length of service in the specialty (in the industry), with the exception of employees of the state apparatus, is made in the following amounts:

up to 5 years - 10%;

from 5 to 10 years - 15%;

from 10 to 15 years - 20%;

from 15 years and above - 30%.

The length of service in the specialty (in the industry) is calculated in years, months and days.

Increases determined from the tariff rate of the 1st category, are sectoral in nature. For example, such increases are established for educators who work with students (pupils, children) on a round-the-clock basis; who, by the nature of their work, communicate directly with students and pupils of special purpose institutions.

Hours norms teaching work for the rate (per week, year) for teaching staff in the context of the names of organizations and positions established by the Resolution of the Council of Ministers No. 1134 of September 1, 2003. On the establishment of reduced working hours for certain categories teaching staff.

In addition to teaching work, pedagogical workers carry out other types of teaching work, which are taken into account when calculating the rate. These types of pedagogical workload include organizational and educational work, additional control of the educational activities of students and other duties stipulated by the qualification characteristics.

Organizational and educational work and additional control of educational activities of students are carried out in accordance with Instructions on the procedure for determining billable hours of organizational and educational work and additional control of educational activities of students in institutions providing general secondary, vocational, secondary specialized education, approved by the Decree of the Ministry of Education No. 70 of November 25, 2004

The pedagogical load for each employee is set in astronomical hours (per week, per year) on the basis of curricula, curricula, plans for organizational and educational, circle, correctional work, and rates are determined according to Instructions on the methodology for calculating the rates of teaching staff, taking into account the teaching load, approved by the Decree of the Ministry of Education No. 25 of March 30, 2007

Rate taking into account the teaching load in hours per week teaching staff of general educational institutions, institutions providing pre-school, special education, out-of-school education and training, social and pedagogical institutions is calculated by multiplying their rate, established based on the norms of hours teaching work, per weekly teaching load and dividing the resulting work by the established norm of teaching work for the rate in hours per week.

Rate taking into account the teaching load in hours per year teaching staff of institutions providing vocational, secondary specialized education, institutions providing advanced training and retraining of personnel is calculated by multiplying the estimated hourly rate by the annual teaching load and dividing the resulting work by 10 academic months. Estimated hourly rate is determined by dividing the teacher's rate, established on the basis of hourly norms teaching work, for the norm of hours per month.

To calculate the estimated hourly rates for the remuneration of teaching staff, the the following rules hours per month:

n for teachers, lecturers, leaders of circles (clubs of interest, groups of amateur associations, sections, studios, tourist groups and others) - 72 hours;

n for teachers-defectologists - 80 hours;

n for accompanists, accompanists, music directors, cultural organizers - 96 hours.

Annually, on September 1, a list of teachers is compiled in the prescribed form, in which the calculated rates and allowances for qualification categories are fixed, taking into account the teaching load. The list is approved by the head of the educational institution.

Billing Lists

The amount of tariff rates (salaries) and rates (salaries) is determined by the permanent tariff commission, which is created by order of the head of the organization, consisting of: the chief accountant, an employee dealing with personnel issues, the head of the planning and economic department (economist), a representative of the trade union committee, as well as others persons involved by the head of the organization in the work on tariffing. The chairman of the commission is the head or the deputy head appointed by him. The Tariff Commission is guided in its work by the current conditions of remuneration of the relevant employees and other regulations.

The results of the commission's work are reflected in the tariff lists, which are signed by all members of the commission.

The tariff list is compiled annually before the approval of the cost estimate for the coming year and is updated at the time of changes in the terms of remuneration and the edition of the UTS.

The tariff list is filled in for each position of each structural unit of the organization separately according to the approved staffing table.

Tariffication of newly hired or transferred employees is carried out in accordance with the generally established procedure.

Allowances and surcharges

1. Bonuses for managers, specialists and employees for high professional, creative, production achievements in work, complexity and intensity of work, as well as for the performance of especially important (urgent) work in the amount of up to 50% of the salary (rate). For these purposes, it is allowed to allocate funds allocated from the budget in the amount of 10% of the planned wage fund of employees of the organization.

2. Bonuses for qualification categories for the main categories of specialists organizations of healthcare, education, culture, physical culture and sports, social protection, television and radio broadcasting, archival organizations are established by the heads of these organizations as a percentage of tariff rates (salaries).

The following allowances are established: for the highest qualification category - 30%; for the first - 20%; for the second - 15%.

3. Allowances for employees who speak foreign languages ​​and use them in practical work , are established in the following amounts: for persons who speak one language - up to 13% of the tariff rate of the 1st category; two or more languages ​​- up to 26% of the tariff rate of the 1st category.

4. Personal allowances at the expense of the reserve fund of the President of the Republic of Belarus. Bonuses are received by specialists and heads of healthcare, science, culture and education organizations financed from the budget and using state subsidies in accordance with the Regulation approved by Decree of the President of the Republic of Belarus No. 571 dated November 23, 2004. Annually, up to 100 personal allowances in the relevant industry. The monthly allowance for one person is determined in the amount of 12 times the tariff rate of the 1st category for a period of one year with payment at the main place of work (taking into account the actual hours worked (volume of work performed), but not more than fixed size). Other bonuses of a stimulating nature are not established for persons receiving personal bonuses.

The procedure for the formation of official salaries, wage rates for employees of cultural institutions

1. 1. The procedure for the formation of wage rates for employees of cultural institutions engaged in professional activities in the professions of cultural workers.
2. 1.1. The employee's wage rate is formed on the basis of the minimum wage rate for the PCG, increasing coefficients for the profession, cash bonuses (excluding seniority bonuses) and additional payments.
3. 1.2. Professional qualification group "Professions of workers of culture, art and cinematography of the first level":
4. 1.3. Professional qualification group "Professions of workers of culture, art and cinematography of the second level":
5. 1.4. The regulation on the remuneration of an institution for an employee may establish a multiplying coefficient to the minimum wage rate according to the PCG for the performance of important (especially important) and responsible (especially 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, arts and cinematography of the second level". The coefficients that increase the wage rate for the PKG of 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 compensatory and incentive bonuses for workers. The list of professions of highly skilled workers permanently employed in important and responsible jobs is approved executive body the authority in charge of the institution.
6. 1.5. The regulation on the remuneration of an institution for employees of working professions of institutions of culture, art and cinematography may provide for increasing allowances to the minimum wage for a profession:
7. for the level of professional readiness (qualification);
8. for the complexity and intensity of the work performed;
9. The decision to establish increasing allowances is made by the head of the institution personally in relation to a particular employee and is established for a certain period of time during the corresponding calendar year. The amount of increasing allowances in total terms cannot exceed 300%. The decision on the introduction of the relevant norms is taken by the institution, taking into account the provision of these payments with financial resources.
10. The application of an increasing allowance to the minimum wage rate for a profession does not form a new rate and is not taken into account when calculating other incentive and compensation payments established as a percentage of the rate.
11. 1.6. The regulation on the remuneration of employees of an institution may provide for increasing bonuses to the rate for length of service.
12. with length of service from 1 year to 5 years - up to 5%;
13. with length of service from 5 years to 10 years - up to 10%;
14. with a length of service over 10 years - up to 15%.
15. 1.7. The amount of money received as a result of applying increasing allowances to the employee's rate (with the exception of allowances for length of service) is added to the minimum wage rate by profession and forms the wage rate by the profession of a particular employee.
16. 2. The procedure for the formation of official salaries of employees carrying out professional activities in the positions of employees of institutions of culture, art and cinematography.
17. 2.1. The official salary of an employee is formed on the basis of the minimum official salary according to the PKG, increasing coefficients for the position, allowances (excluding allowances for length of service) and additional payments.
18. 2.2. Professional qualification group "Positions of technical performers and auxiliary artists":
19. 2.3. Professional qualification group "Positions of workers of culture, art and cinematography of the middle level":
20. 2.4. Professional qualification group "Positions of workers of culture, art and cinematography of the leading link":
21. 2.5. Professional qualification group "Positions of the management of institutions of culture, art and cinematography":
22. 2.6. The regulation on the remuneration of workers in culture, art and cinematography provides for the following increasing coefficients for the position:
23. 2.6.1. Artistic and artistic staff public institutions crops, increasing coefficients are provided:
24. for assigning a position of the "chief" category 1.6 for the qualification category: leading specialist 1.5 specialist of the highest category 1.4 specialist of the first category 1.2 specialist of the second category 1.1
25. 2.6.2. Employees holding positions in accordance with the PKG of workers of culture, art and cinematography are provided with increasing coefficients:
26. for assigning a position of the "main" category 1.5 for an academic degree: doctor of science 1.3 candidate of science 1.2 for managing a structural unit (service): head (head) of a department, workshop 1.4 head (head) of a sector, team 1 .3 head (leader) of the creative part 1.2 (artistic, musical, 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. Increasing coefficients for the position of workers in culture, art and cinematography increase the minimum salary for the PKG and form the minimum salary for the position. The minimum salary for the position is taken into account when calculating compensatory and incentive bonuses established for the employee. The minimum salary for the position is formed as a result of the product of the minimum salary for the PKG and the multiplying coefficients for the position.
28. 2.7. The regulation on remuneration for employees of professional qualification groups of institutions of culture, art and cinematography provides for personal incremental bonuses for the title:
29. employees of artistic and artistic personnel of state cultural institutions: for awarding up to 100% of the title "academic" to an institution, musical and dance groups; for awarding up to 120% of the title of "leading" republican significance to musical and dance groups; employees of institutions of culture, art and cinematography: for an honorary title "National artist Russian Federation(of the Union of 40% of the SSR, former Soviet republics, CIS countries)" for the Honorary title "Honored Art Worker of the Russian 30% Federation ( USSR, former Soviet republics, CIS countries)" for the Honorary title "Honored Artist of the Russian Federation 30% (Union SSR, former Soviet republics, CIS countries)" for the Honorary title "Honored Worker of Culture of the Russian Federation 20% (Union SSR, former Soviet republics, CIS countries)"
30. Personal incremental bonuses for the rank are calculated from the minimum salary for the position. The use of personal incremental bonuses for the rank 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. The personal allowance is added to the minimum salary for the position.
31. 2.8. The regulation on remuneration for employees of professional qualification groups of institutions of culture, art and cinematography may provide for increasing bonuses for length of service:
32. The incremental bonus for seniority 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 qualification level of the PCG.
33. The use of increasing allowances 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.
34. 2.9. The regulation on remuneration for employees of professional qualification groups of institutions of culture, art and cinematography may provide for increasing bonuses:
35. for a high degree of autonomy and responsibility.
36. Including allowances and surcharges established by Appendix 6.
37. The decision to establish increasing allowances is made by the head of the institution personally in relation to a particular employee and is established for a certain period of time during the corresponding calendar year. The amount of increasing allowances in total terms cannot exceed 300%. The specified incremental allowances are calculated from the minimum salary for the position. The amount of money received as a result of the application of increasing allowances is added to the minimum salary for the position.
38. 2.10. The sum of the increases made (with the exception of the seniority bonus) and the minimum salary for the position forms the official salary of a particular employee.
39. 3. The procedure for the formation of official salaries of employees of institutions of culture, art and cinematography, carrying out professional activities in the PCG of positions in the field of scientific research.
40. 3.1. Professional qualification group of positions of scientific and technical workers of the second level:
41. 3.2. Professional qualification group of positions of scientists and managers structural divisions:
42. 3.3. The regulation on remuneration of employees of cultural institutions carrying out professional activities in the positions of employees in the field of scientific research and development may establish increasing bonuses for length of service:
43. for years of service from 1 to 5 years - up to 5% for years of service from 5 years to 10 years - up to 10% for years of service over 10 years - up to 15%
44. The incremental allowance for length of service is established for employees of the institution depending on the length of service in the institution and is calculated based on the minimum salary for the PKG.
45. The use of increasing allowances 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. The regulation on the remuneration of employees of cultural institutions engaged in professional activities in the positions of employees in the field of scientific research and development may establish increasing bonuses:
47. for high professional skills;
48. for the complexity and intensity of work;
49. for a high degree of autonomy and responsibility.
50. The decision to establish personal incremental allowances 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 allowances in total terms cannot exceed 300%. These incremental allowances are calculated from the minimum salary for the PKG. The amount of money received as a result of the application of increasing allowances is added to the minimum salary for the PKG.
51. The decision on the introduction of the relevant norms is taken by the institution, taking into account the provision of these payments with financial resources.
52. 3.5. The sum of the increases made (with the exception of the seniority bonus) and the minimum salary for the position forms the official salary of a particular employee.
53. 4. The procedure for the formation of official salaries of employees of institutions of culture, art and cinematography, carrying out professional activities in the PKG of industry-wide positions of managers, specialists and employees.
54. 4.1. The official salary of an employee is formed on the basis of the minimum official salary according to the PCG, allowances (excluding the allowance for length of service) and additional payments.
55. 4.2. Professional qualification group "General industry positions of first-level employees":
56. 4.3. Professional qualification group "General industry positions of employees of the second level":
57. 4.4. Professional qualification group "General industry positions of employees of the third level":
58. 4.5. Professional qualification group "General industry positions of employees of the fourth level":
59. 4.6. The regulation on remuneration for employees of professional qualification groups of industry-wide positions of managers, specialists and employees may establish bonuses for length of service:
60. for years of service from 1 to 5 years - up to 5% for years of service from 5 years to 10 years - up to 10% for years of service over 10 years - up to 15%
61. The seniority bonus is set 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 PKG.
62. The use of increments 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.
63. 4.7. The regulation on remuneration for employees of professional qualification groups of industry-wide positions of managers, specialists and employees may establish increasing bonuses:
64. for high professional skills;
65. for the complexity and intensity of work;
66. for a high degree of autonomy and responsibility.
67. The decision to establish incremental allowances 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 allowances in total terms cannot exceed 300%. Granted incremental allowances are calculated from the minimum salary for the position. The allowances are added to the minimum salary for the position.
68. The decision to introduce the relevant norms is made by the institution, taking into account the provision of these payments with financial resources.
69. 4.8. The sum of the increases made (with the exception of the seniority bonus) and the minimum salary for the position forms the official salary of a particular employee.
70. 5. The procedure for the formation of wage rates for employees of cultural institutions engaged in professional activities in the positions of professional qualification groups of industry-wide professions of workers.
71. 5.1. The employee's wage rate is formed on the basis of the minimum wage rate, increasing coefficients by profession, allowances (excluding the seniority allowance) and additional payments.
72. 5.2. Professional qualification group "General industry professions of workers of the first level":
73. 5.3. Professional qualification group "General industry professions of workers of the second level":
74. 5.4. The regulation on the remuneration of the institution to employees may establish an increasing coefficient to the minimum rate for the PKG for the performance of important (especially important) and responsible (especially responsible) work in the amount of up to 1.3 to the rate. The coefficients that increase the minimum rate for the PKG of blue-collar workers increase the minimum rates and form new minimum rates for the relevant professions and are taken into account when calculating compensatory and incentive bonuses. The list of professions of highly qualified workers permanently employed in important and responsible jobs is approved by the executive authority in charge of the institution.
75. 5.5. The regulation on the remuneration of employees of an institution may provide for increasing bonuses for length of service.
76. Increasing bonuses for seniority are set for employees of the institution depending on the total number of years worked in the institution, and are calculated based on the minimum rate for the PKG.
77. Recommended sizes of increasing allowances for seniority:
78. for years of service from 1 to 5 years - up to 5% for years of service from 5 years to 10 years - up to 10% for years of service over 10 years - up to 15%
79. The use of increasing allowances for length of service does not form a new rate and is not taken into account when calculating other incentive and compensation payments established as a percentage of the rate.
80. 5.6. The regulation on remuneration for employees of professional qualification groups of industry-wide professions of workers may establish increasing bonuses:
81. for high professional skills;
82. for the complexity and intensity of work;
83. for a high degree of autonomy and responsibility.
84. The decision to establish incremental allowances is made personally in relation to a particular employee for a certain period of time during the corresponding calendar year. The amount of increasing allowances in total terms cannot exceed 300% in relation to a particular employee. The personal incremental allowances granted are calculated from the minimum wage for the profession. The amount of money received as a result of the application of personal increasing allowances is added to the minimum rate for the profession.
85. The decision on the introduction of the relevant norms is taken by the institution, taking into account the provision of these payments with financial resources.
86. 5.7. The sum of the increases made (with the exception of the seniority bonus) and the minimum wage rate for the profession forms the wage rate of a particular employee.

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

The billing of positions of specialists and other employees is carried out in accordance with appendices 1 and 4 to the Instruction.

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

The assignment of positions to specialists of an average or higher level of qualification is carried out by the employer, depending on the specific content of the duties of the employee, 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.

The road transport dispatcher, according to the appendix to the Instruction, belongs to specialists and tariff categories can be set in the range of 10-13 tariff categories.

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

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

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

The tenant has set the following tariff categories and coefficients:

To the auditor of road transport - 9th category and tariff coefficient 2.32;

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

Head of department - 13th category and tariff coefficient 3.04;

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

Tariff rate of the 1st category in commercial organization is 132,000 rubles. The calculation of tariff rates (tariff salaries) is presented in the table:

Formation of the tariff rate (official salary) of the employee is based on the tariff rate (salary) of the employee, calculated according to the ETC. To do this, the increase provided for by the Instruction and other regulatory legal acts is added to the tariff rate (salary) of the employee calculated according to the ETC. All these increases are calculated from the tariff rate (salary) calculated according to the ETC, for each basis separately.

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

For the performance of particularly important work in the amount of 15 to 45%;

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

Behind high level liability - up to 40%;

When making a contribution to the efficiency of the organization - from 20 to 50%;

For the intensity of work - up to 50%;

For the implementation of a rationalization proposal - up to 40%;

In the presence of a qualification category assigned in the prescribed manner - from 10 to 25%;

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

For the intensity of work - from 15 to 45%;

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

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

For the introduction of the 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 tenant has set the 14th category for the leading economist for the UTS to the Instructions and, accordingly, the tariff coefficient of 3.25.

The tariff salary calculated according to the ETS is.

TARIFF salary = 180,000 × 3.25 = 585,000 rubles

Increase coefficients for technological types of work, industries, types economic activity and industries can be used to calculate tariff salaries calculated according to the UTS, managers and specialists of the relevant production structural divisions, provided that they are established for at least 50 percent of the 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 Instruction, the increase factor is applied for technological types of work, industries, types of economic activity and industries:

TARIFF salary = 180,000 × 3.25 × 1.2 = 702,000 rubles

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

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

Considering the important role staffing in the activities of the organization, the approach to its creation should be professional and based on the application of regulations on the structure, names of professions (positions), determining the number of employees, establishing the size of official salaries (rates), additional payments and allowances.

The staff list of the organization is approved by officials who are granted this right by the charter (regulation), the constituent agreement.

In accordance with Art. 43 of the Law of the Republic of Belarus "On Enterprises", the enterprise independently approves the 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, the division of their areas of activity, rights and responsibilities, subordination and interaction. The choice of the type of organizational structure of the enterprise depends on the form of labor organization, centralization and decentralization of management functions. The organizational structure and states are approved by the order of the employer.

In order to organizational structure And headcount, as well as the staffing 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 the 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 regulation is the most important factor organization of production and increase its efficiency. Labor standards serve for an objective assessment of the labor contribution of the employee, the full use of the production capabilities of the enterprise. The basis for calculating the labor standards established at the enterprise can be labor standards (time, number, service) developed by the Research Institute of Labor, sectoral ministries and other organizations and approved in the prescribed manner, or pre-existing labor standards and due to objective reasons not yet reworked. 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 at 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 by workplace and the placement of workers, as well as the billing of work.

The names of the positions of employees and professions of workers, the establishment of qualification categories, categories must comply with the National Classifier of the Republic of Belarus "Professions of workers and positions of employees" (OKPD) OKRB 006-96, entered into force on January 1, 1997, subject to subsequent changes and the Unified Tariff and Qualification Reference Book of Works and professions of workers and a qualification directory of positions and employees.

The name of the position with the word senior is established only for those positions for which, in accordance with the Qualification Directory of the positions of employees, qualification categories are not defined. For example, the position of senior inspector for personnel may be introduced into the staffing table, and the title of senior economist is not established for the position of economist, because. for this position qualification handbook qualification categories.

3. Distribution of duties 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 the provisions (conditions) of remuneration of employees of the organization.

5. Calculation of monthly official salaries (rates) on the basis of the Unified tariff scale of employees of the Republic of Belarus and taking into account the tariff rate of the first category established in the organization.

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

Managers are paid according to the following indicators:

Payment types	Indicators	%
Official salary	- a single option - based on the 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%
Salary increase	- growth in production volume at comparable prices - increase specific gravity foreign exchange earnings in the proceeds received from the sale of products (works, services) - subject to the achievement of the adjusted target indicators of the forecast of the socio-economic development of the Republic of Belarus, compliance with the established norm of stocks finished products to the 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 more - 20%
Bonus based on the results of financial and economic activities	- growth in revenue from the sale of products, goods (works, services) - fulfillment of the adjusted indicator of profit (profitability) of production - reduction in costs per ruble of marketable products	up to 50 %
Additional bonus from profit	- overfulfillment of the plan in terms of profit (profitability) - overfulfillment of the adjusted target indicators of the socio-economic development forecast - fulfillment of tasks to reduce barter indicators - increase in the number of employees. accepted for additionally introduced jobs	up to 50 %
Special awards	- introduction of new equipment and technology - increase in 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

APPROVE

State in quantity 21 units

With a monthly payroll

Boards 14 540 410 rubles

___________________________

(name of official,

approved staffing)

_________ _______________

(signature) (surname, initials)

« » ________________201__

"Seal of the organization"

STAFF

employees __________________________________________

(full name of organization)

Effective from ______________

Tariff rate of the 1st category 234 800

No. p / p	Name of structural divisions and positions	Qualification ranks(classes, categories)	Number of staff units	Tariff coefficients for ETC	Tariff salary (rate) according to UTS	Increases provided for by the regulation on wages *	Additional labor incentive measure in accordance with Decree No. 29*	Increases in accordance with Decree 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 I cat.			2,84	666 832	20%	20%	2%	946 901
	Accountant II cat.			2,65	622 220	10%	10%		746 664
Total:	–		–	2 979 612				4 191 368
Planning and economic the Department
	Head of Department			3,72	873 456		40%	5%	1 266 511
	Economist I cat.			2,84	666 832	20%	20%	3%	953 569
	Economist II cat.			2,65	622 220	10%	10%		746 664
Total:	–		–	2 162 508				2 966 744
Production Department
	Head of Department			3,72	873 456		40%	5%	1 266 511
	Engineer I cat.			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 staff list are calculated at the discretion of the 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.

The 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 conclude a contract) depending on the headcount of employees in the organization as a whole, including separate subdivisions, as well as subordinate organizations and subsidiaries, in the range of tariff categories according to the appendix 5 ETS.

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

TS (SALARY) of the director = 234,800 × 4.26 = 1,000,248 rubles.

Decree No. 29 provides for an increase in the TS (SALARY) of the director by 50%.

Promotion of the director = 1,000,248 × 50% = 500,124 rubles.

Decree No. 1748 provides for an increase in the TS (SALARY) of the director by 7%.

TS increase = 1,000,248 × 7% = 70,017 rubles.

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

To directors \u003d 1,000,248 + 500,124 + 70,017 \u003d 1570389 rubles.

The tariff category of the 1st deputy director (chief engineer) is set 1 category below the category of the head of the organization (Article 21 of the Instruction). The chief engineer corresponds to the tariff category - 17, the tariff coefficient - 3.98.

TC (SALARY) ch. engineer \u003d 234,800 × 3.98 \u003d 934504 rubles.

Decree No. 29 provides for an increase in the TS (SALARY) of the chief engineer by 50%.

TS increase = 934,504 × 50% = 467,252 rubles.

Decree No. 1748 provides for an increase in the TS (SALARY) of the chief engineer by 7%.

TS increase = 934,504 × 7% = 65,415 rubles.

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

BEFORE Ch. engineer \u003d 934504 + 467252 + 65 415 \u003d 1467171 rubles.

The tariff categories of the deputy head of the organization, the chief engineer, as the deputy head of the organization, the chief accountant are set 1-2 categories below the tariff category of the first deputy head of the organization (or the chief engineer as the first deputy head of the organization).

The deputy director is assigned a rank, 1 below the rank of the chief engineer. Tariff category - 16, tariff coefficient - 3.72.

TC (SALARY) deputy. directors \u003d 234,800 × 3.72 \u003d 873,456 rubles.

Decree No. 29 provides for an increase in the TS (SALARY) of the deputy director by 50%.

Decree No. 1748 provides for an increase in the subsidiaries of a deputy director by 7%.

The official salary of the Deputy Director, taking into account the increase, is

ADDITIONAL DIRECTIVE = 873,456 + 436,728 + 61,142 = 1,371,326 rubles

The tariff category of the chief accountant is set 1-2 categories below the tariff category of the 1st deputy - chief engineer. Tariff category - 16, tariff coefficient - 3.72.

TC (SALARY) ch. accountant \u003d 234,800 × 3.72 \u003d 873456 rubles.

Decree No. 29 provides for an increase in the TC (SALARY) of the chief accountant by 50%.

TS increase = 873,456 × 50% = 436,728 rubles.

Decree No. 1748 provides for an increase in the TS (SALARY) of the chief accountant by 7%.

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

TO chief accountant \u003d 234,800 + 436,728 + 61,142 \u003d 1371326 rubles.

The tariff categories of deputy chief engineer, chief accountant, deputy heads of structural divisions are set 1-2 categories below the categories of chief engineer, chief accountant, heads of the relevant structural divisions.

The tariff category for the deputy chief accountant is 15, the tariff coefficient is 3.48.

TC (SALARY) deputy. ch. accountant \u003d 234,800 × 3.48 \u003d 817104 rubles.

Decree No. 29 provides for an increase in the TC (SALARY) for the deputy chief accountant by 50%.

Increase in TC = 817 104 × 40% = 326 842 rubles.

Decree No. 1748 provides for an increase in the TC (SALARY) for the deputy chief accountant by 7%.

Deputy chief accountant = 817104 + 326 842 + 57 197 = 1 143 946 rubles.

The official salaries of the organization's specialists are set in accordance with the ETS tariff categories. In this example, the position of accountant refers to professionals with higher education. An accountant of the 1st category is assigned a tariff category - 12, a tariff coefficient - 2.84.

TC (SALARY) of an accountant of the I category = 234,800 × 2.84 = 666,832 rubles.

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

Decree No. 29 provides for an increase in the TS (SALARY) of an accountant of category I by 20%.

TS increase = 666832 × 20% = 133,366 rubles.

Decree No. 1748 provides for an increase in the TS (SALARY) of an accountant of category I by 2%.

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

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

The tariff category, the tariff coefficient, the official salary of the head are determined in a similar way. planning department, chief production department, engineer, economist.

COLLECTIVE AGREEMENT

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

Based on the collective agreement, agreement and labor contract, the employer establishes the forms, systems and amounts of remuneration for employees, including additional payments of a stimulating and compensatory nature (Article 63 of the Labor Code of the Republic of Belarus). Differentiation of the amount of remuneration is carried out depending on the complexity and intensity of labor, its conditions, and the level of qualification 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 output, the profitability of the enterprise, and the most complete satisfaction of the needs of employees. Bonuses are used to reward additional labor results that characterize the personal qualities of employees (attitude towards work, manifestation of creative initiative, etc.).

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

The section "Payment" 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 the differentiation of wages by professional and qualification groups of employees.

3. Adjust the tariff rate of the first category by 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. Apply for the remuneration of managers, specialists and employees a time-based form, for workers - time-based and piecework forms.

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

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

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. Establish pay for overtime, weekends and holidays……..;

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

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

9. Bonuses for employees of the enterprise should be carried out in accordance with the current regulation on bonuses (see Appendix B).

APPENDIX A

Salary

The tenant undertakes:

1. All issues of establishing and changing the forms, systems and amounts of remuneration, material incentives, payment of remuneration, dividends, material assistance, wage indexation should be resolved in agreement with the Trade Union Committee within the limits of earned funds in accordance with the Regulation 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 in collective agreement appendices should be included, where the issues of tariffication, bonuses, etc. will be specified.

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

Option. Ensure the 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 wage systems -- time-based, time bonus, piecework, piecework premium, individual, collective, art. 63 TK).

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

Similar information.

When registering an employee at a new place of work, a certain remuneration scheme is established between the employer and the employee, a mandatory part of which in the lion's share of cases is the official salary.

We will talk today about what the official salary is for, on what basis it is calculated and whether it can be changed.

Coefficients for calculating official salaries

According to labor law official salary is a fixed amount of payment for labor activity for the performance of one's own official duties. The official salary cannot include social, incentive or compensation payments.

The Labor Code of the Russian Federation defines the basic official salary as the wage rate of an employee of the state or municipal organization a worker or employee carrying out professional activities without taking into account additional payments.

Thus, established at the state level, it is the basis for setting the size of official salaries of employees.

The salary of any employee directly depends on many factors, including:

specialized education;

qualification;

work experience.

Attention! The official salary is a fixed amount of remuneration, established depending on the position occupied by the employee, qualifications, specialized education and length of service at this enterprise.

The amount of remuneration for the labor activity of employees is established based on salary plans, which are developed at the level of an organization or an entire industry:

1. Sectoral schemes are used to determine the salaries of employees of organizations financed from budgetary sources.
2. Salary schemes approved at the level of self-financed firms are accepted with an indication of the nomenclature of specialist positions and the corresponding salary levels.

The salary charts of both groups may indicate a range of wages, referred to as the salary "fork".

The establishment of the minimum and maximum wage levels allows you to determine the salaries of employees on an individual basis, based on their qualifications, work experience, the amount of work performed and business qualities.

The level of professionalism of both specialists and workers is determined by grading into categories, due to which the salaries of employees are differentiated. Most organizations are characterized by a three-step gradation.

According to labor law, the regulation on remuneration may provide for the establishment of personal multiplier:

• by position;
• for seniority ().

In the case of establishing a multiplying coefficient, the amount of forthcoming payments is determined by mathematically multiplying the salary by the coefficient.

Personal multiplier can be assigned based on:

• vocational training;
• the complexity of the work performed;
• degree of employee responsibility.

The decision on the allowance is made by the head of the enterprise in relation to each employee individually.
Seniority coefficient can be set for employees depending on the total professional experience at the enterprise.

How does the salary increase work?

Salary supplement is an additional payment professional activity calculated on the basis of:

• established tariff rates;
• official salaries;
• piece rates.

Attention! Information about the employee's allowance must be reflected in labor contract as a condition of payment for labor activity.

Salary allowances are of two types:

• mandatory;
• optional.

Mandatory allowances are additional payments established for the performance of certain official duties. For example, an additional payment for a shift work schedule or work in an area with a special climate.

If the employer wishes to establish an allowance for an employee in the absence of conditions for establishing a mandatory additional payment, then such an allowance will be considered personal and is set individually.

A personal allowance can be set for employers for:

• work experience of the employee;
• professional skill;
• work with trade secrets;
• knowledge of a foreign language;
• academic degree;
• work results.

The allowance can be set as a fixed amount (for example, 1000 rubles to the salary) or as a percentage (for example, 15% of the salary).

In any case, the amount of any additional payment must be reflected in the employment contract. In some cases, it is acceptable to refer to a document that determines the procedure for calculating a personal allowance for an employee's salary.

A unique order to change (increase) the official salary

An employee's salary change can be initiated by a memo stating the reasons for the salary change. If the salary part is subsequently reduced, then the wishes of the line manager will not be taken into account.

The reasons for the increase in the salary may be:

• systematic overfulfillment of the plan;
• training;
• successfully passed certification;
• extensive work experience.

In addition, a salary increase may be initiated as a result of a change in job responsibilities.

To raise the question of a salary increase:

1. The head of the employee must provide the higher authorities with a memo with information about the reasons for increasing the salary of his subordinate.
2. Subsequently, the document must be agreed with an authorized person or director of the organization.
3. After the salary increase is approved, the HR officer must prepare a unique order to adjust the salary part of the employee's salary, as well as to make adjustments to the staffing table.
4. In addition, all changes must be reflected in the employment contract. To do this, it is necessary to prepare an additional agreement, which will later be signed by both parties.
5. If an agreement of any kind is reached, a unique order is drawn up to change the official salary and an additional agreement to the labor contract.

Since this order does not have a form approved at the legislative level, any institution has the right to draw it up in any format on the letterhead of the enterprise. At the same time, it is extremely important that the order reflects the following data:

• information about the enterprise;
• order details;
• the city or town where the order was drawn up;
• date of preparation of the document;
• changes in working conditions;
• argumentation of the need to change the official salary;
• signatures of the parties.

Thus, the final version of the order to change the salary official will look something like this:

Organizational and legal form of the company
"Name"

ORDER No. (order number)

about salary increase (name of the employee in the dative case)

In connection with (the reason for the increase in salary, for example: improvement in quality indicators / change in staffing / expansion of functionality) I ORDER:

1. Set (position and full name of the employee) official salary in the amount of (new salary amount in figures and words) rubles from (date of salary change).
2. The chief accountant (full name of the accountant) should ensure timely payment of the salary specified in paragraph 1 of this order and other amounts calculated on the basis of it, as well as control the correctness of all personnel documents.
3. Inspector of the personnel department (full name of the employee of the personnel department) to make changes to the staffing table (date and number of the staffing table), setting the salary for the position (position name) in the amount of (the amount of the new salary).
4. Inspector of the Human Resources Department (full name of the employee of the Human Resources Department) to prepare an additional agreement for employment contract(date and number of the employee's employment contract) from (employee's full name) on setting a salary in the amount of (new salary amount) from (date of salary change).
5. To the inspector of the personnel department (full name of the employee of the personnel department) to acquaint with this order (full name of the employee) against signature.

Reason: (name, date and number of the document that initiated the salary increase, for example: memorandum of the head of the department / order to amend the staffing table)

General Director (company name) (full name) _______________ (signature) __

Familiarized with the order (a) (full name of the chief accountant) _________________ (signature) __
Familiarized with the order (a) (full name of the employee of the personnel department) ___________ (signature) __
Familiarized with the order (a) (name of employee) ____________________________ (signature) __

Changes in the terms of payment for professional activities will come into force immediately after the signing of the documents by both parties.

The main thing to remember is that no matter how the conditions for remuneration for labor activity change, if any agreement is reached, an order and an additional agreement to the employment contract on changing working conditions must be drawn up between the parties. Without this documentation, the salary change will be considered invalid.