Calculation of ktu for office workers. How is the labor participation rate calculated? How is KTU calculated: basic principles

29.06.2021

The collective system of remuneration for the work of employees is a kind of piecework form of earnings with the distribution of wages for each employee depending on the piecework rates and the total amount of output produced by the brigade, unit, shift, etc. The personal contribution of each employee is assessed using the KTU of the labor participation coefficient according to the assigned rank and hours worked. The base value is 1 or 100 in relation to specialists who, in the billing period:

Completed the planned task.
They did not violate labor discipline.
We produced products according to established quality standards, according to accepted technologies and labor protection standards.
Carried out duties as directed.

Individually, the value of the coefficient is set by organizations independently. For this, a protocol or a decision signed by the head is drawn up. An increase or decrease in the indicator occurs depending on the personal contribution of each employee.

Payroll Formula

Downgrading Criteria:

Non-fulfillment of the production plan.
Violation of discipline, official duties.
Poor quality, marriage.
Violation of technological and production indicators.
Use of equipment for improper purposes.
Failure to comply with management instructions.
Work on faulty equipment.
Work without means of protection, non-compliance with labor protection.

Upgrading Criteria:

Fulfillment and overfulfillment of the production plan.
Overtime employment.
Mentoring and mentoring new team members.
Non-standard solutions to labor-intensive and complex tasks.

Note! KTU is used not only in the distribution of employees' salaries, but also in determining the amount of bonuses, lump sums, additional payments for combining, etc.

Calculation formula

When calculating the specific result of earnings for each employee, it is important to remember that the total amount cannot be lower than the salary established when hiring. This norm, enshrined in the Labor Code of the Russian Federation (stat. 8, 57, 135), does not allow the situation of personnel to worsen without changing the labor factors of work.

The basic formula for calculating KTU looks like this: KTU norm + BC (basic criteria that increase or decrease the base).

For example, at the end of the month, the construction team is entitled to a collective remuneration of 60,000 rubles. There are 4 employees in total. First, you should calculate the total KTU for each member of the team, taking into account the accepted criteria and with the base KTU = 1.

Then there is a distribution of remuneration among employees, taking into account the obtained values of the KTU for each member of the team.

Salary supplements and allowances

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Labor participation rate

Request "KTU" redirects here; see also other meanings.

The coefficient of labor participation (KTU) is a coefficient reflecting a quantitative assessment of the measure of labor participation individual worker in the overall results of the work of a group of workers, characterizing the total contribution of the employee to the overall results of the work of the production team, team. Sometimes referred to as participation fee.

KTU is a generalized quantitative assessment of the labor contribution of workers, managers, specialists, and other employees to the overall results of work. One or 100 is taken as the base value. This corresponds to the average assessment of the work of performers and is set for those team members who in the billing month fulfilled the established technological and quality standards, did not have violations in the field of labor protection, labor discipline, other requirements job descriptions. The base CTU is raised or lowered depending on the raising and lowering indicators, which are designed to reflect the individual contribution of workers to collective results. KTU is determined, as a rule, on the basis of the monthly results of the work of the team. The guarantee of the validity of the establishment of KTU is the daily accounting of indicators that affect the increase or decrease in KTU.

KTU is used in wages when distributing brigade earnings (the over-tariff part of piecework earnings), bonuses for production results, remuneration based on the results of work for the year, and other accruals to the brigade, department, section, workshop.

The tariff part of the earnings is accrued to the members of the brigade based on hourly wage rates and hours worked, regardless of the established KTU employee.

Collective earnings are not and with the help of KTU are not distributed:

additional payments for work in harmful and difficult working conditions,
surcharge for night time,
surcharge for multi-shift work,
extra pay for working overtime, weekends and holidays,
additional payment for leading a brigade or unit;
allowances for professional skills, class, work experience;
payment for the time of performance of state or public duties;
rewards for inventions and rationalization proposals;
benefits for temporary disability, pregnancy, childbirth
other types of individual payments.

LABOR PARTICIPATION

See what "LABOR PARTICIPATION" is in other dictionaries:

Personal labor participation in an agricultural cooperative - personal labor participation participation of a member of the cooperative in activities production cooperative, expressed by the number of days he worked in the cooperative or the amount of wages or the amount of work performed or output produced that ... ... Official terminology

PERSONAL LABOR PARTICIPATION - participation of a cooperative member in the activities of a production cooperative, expressed by the number of days he worked in the cooperative, the volume of work performed or output produced in a given period ... Legal Encyclopedia

LABOR INJURY - damage to the health of a citizen as a result of an accident associated with work or the performance of his civic duty and led to a permanent loss of his ability to work. In the Rules for establishing the degree of loss of professional ability to work in ... Russian encyclopedia of labor protection

Labor law - This article or section describes the situation in relation to one region only. You can help Wikipedia by adding information for other countries and regions. Labor law is an independent branch of law representing ... Wikipedia

LABOR LAW - in the Russian Federation and a number of other countries, an independent branch of law, social relations are regulated that develop in connection with the implementation by citizens and others individuals their ability to work. Subject etc. includes several groups of labor and ... Encyclopedia of a lawyer

Labor beginning - In our literature, this term is often understood in a variety of meanings, but most often it means the theory put forward by researchers of the customary law of our peasant population, Barykov, Orshansky, especially Ms. Efimenko ... ... Encyclopedic Dictionary F.A. Brockhaus and I.A. Efron

Labor law - in the socialist states, the branch of law that regulates the labor relations of workers and employees, as well as relations closely related to labor: social insurance, supervision of labor protection; consideration of labor ... ... Great Soviet Encyclopedia

LABOR LAW OF THE COUNTRIES OF PEOPLE'S DEMOCRACY - - In the European countries of people's democracy, in which the dictatorship of the proletariat is currently being carried out, the most important measures have been taken to protect, improve and improve working conditions, ensure the growth of real wages workers and ... ... Soviet legal dictionary

Labor education - the formation of the moral qualities of a person necessary for labor activity with the help of labor; in a socialist society in a broad sense, the purposeful formation of a communist attitude to work as the basis of a new spiritual ... ... Great Soviet Encyclopedia

Labor legislation is a system of legal norms that govern labor (and closely related to labor) relations between workers and employees. Soviet T. z. establishes high level working conditions, all-round protection labor rights workers and employees. ... ... Great Soviet Encyclopedia

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DRAFT dated 12.04.2004

1. General Provisions

1.1. This Regulation is introduced in order to increase the efficiency of each employee, structural divisions and the enterprise as a whole, the material interest of the employees of the enterprise in obtaining the maximum effect from their activities.

1.2. This Regulation applies to all employees on the staff of the enterprise, as well as to employees hired by the enterprise for temporary work, with the exception of those working at the enterprise under civil law contracts.

1.3. The basis for the calculation of wages and bonuses are the data of accounting, statistical reporting and operational accounting.

1.4. LLC "Horns and Hooves" adopted time wages. Time earnings for employees of the enterprise are accrued for the hours actually worked (for employees in the production sector at hourly tariff rates, for employees in the non-production sector - at monthly salaries).

1.5. The bonus is accrued for the actual hours worked for:

- official salary (tariff rate);

- surcharges and allowances official salary(tariff rate), paid in accordance with the current Russian legislation and local regulations of the enterprise for combining professions (positions), expanding service areas, performing the work of a temporarily absent employee, for working overtime and at night, on weekends and non-working holidays.

1.6. Employees of the enterprise who have worked for an incomplete month in connection with conscription into the armed forces of the Russian Federation, transfer to another job, admission to educational institution, retirement, downsizing or staffing, for other reasons beyond the control of the employee and the employer, the bonus is accrued for the actual time worked in this accounting month.

1.7. Employees laid off for own will(Article 80 of the Labor Code of the Russian Federation) or at the initiative of the enterprise administration (Article 81 of the Labor Code of the Russian Federation), no bonus is paid for the last month of work.

1.8. In the first month of work, the bonus is paid to employees who have been hired on a general basis.

1.9. All types of bonuses (except for one-time incentives).

The withheld employee bonus is not distributed to other members of the team, but is sent to the reserve fund of the Board of Directors.

To withhold half of the bonus, the personnel department transfers to the accounting department information about the hired employees, who are subject to the provisions of this paragraph.

1.10. The decision on bonuses is made by the director of the enterprise in agreement with the Board of Directors and is formalized by order of the director.

The decision to reward the director of the enterprise, as well as the heads of departments and services reporting directly to the director of the enterprise or the Board of Directors, is made by the Board of Directors.

1.11. Wages are paid to employees of the enterprise twice a month:

- on the thirtieth day of the reporting month - advance payment for the hours actually worked:

— the fifteenth day of the month following the reporting month — the final settlement for the reporting month.

1.12. The bonus to the employees of the enterprise is paid on the day of the issuance of wages in the month following the reporting one.

2. Definitions

2.1. Conditional TV is an indicator that brings TVs of different pitches and diagonals to a single calculation base.

The basic TV (factor 1) accepts any TV with a diagonal of 14 or 21 inches, regardless of the complexity. 25" TVs are counted with a factor of 1.5, 29" TVs with a factor of 2, 34" TVs with a factor of 3.

2.2. Regulatory payroll - calculated by the planning and economic department in monetary terms as the amount obtained by multiplying the number of conditional TV sets by the rate approved by the chairman of the Board of Directors.

2.3. Fund of the Board of Directors - a fund of material incentives, calculated by subtracting from the standard payroll the amounts accrued to the employees of the enterprise for the time actually worked in accordance with these Regulations.

2.4. The coefficient of utilization of the production lines of the enterprise (KIPLP) is a coefficient showing the completeness of the use of the working time of the conveyor and calculated as the ratio of the technological time required for the production of actually released TVs (taking into account the planned loss of working time) to the working time of this period ( work time calendar month).

Planned losses of working time are taken fixed at a rate of 5%.

2.5. The coefficient of labor participation (KTU) is a coefficient that reflects the contribution of each employee to the solution of the tasks assigned to his unit. It is determined by the head of the department in accordance with these Regulations for each employee for each reporting month.

2.6. Department labor contribution coefficient (KTV) is a coefficient that reflects the contribution of departments to the achievement of the enterprise's goals and is taken into account when distributing the amounts of additional bonus funds (determined by the Board of Directors).

2.7. Base bonus - the initial bonus, determined as a percentage of the employee's monthly earnings. The monthly salary, on the basis of which the amount of the base bonus is calculated, includes salary ( tariff rate), allowances, additional payments and compensations for work on weekends and non-working holidays, at night and overtime and other payments made for the time actually worked in accordance with the law.

The base premium is set in the following amounts:

- employees of the design and technological service - 200% of monthly earnings;

- employees of production lines (assembly lines, timber processing complex) - 50%;

— other employees of the enterprise — 100%.

2.8. Bonus groups - all employees of the enterprise are divided into two groups according to the dependence of the size of the bonus on the KIPLP:

1) employees whose bonus is adjusted for the CIPL (by multiplying the base bonus by the CIPL);

2) employees whose bonus does not depend on the CIPLP.

Bonus groups are determined for each position (profession) and are fixed in the Remuneration Conditions Handbook, which is developed by the Human Resources and Regime Department and approved annually by the Board of Directors.

2.9. The reporting period under these Regulations is one calendar month.

3. Terms of the bonus

3.1. The standard payroll calculated on the basis of the actual output of products for the reporting month is not subject to adjustment and can only be redistributed between departments.

3.2.Technological time, required for the production of one product of each model, is calculated by the design and technological service and approved by the Board of Directors on the first day of each month. Technological time for newly mastered models is approved as they are put into production.

3.3. The utilization rates of the enterprise's production lines are not subject to adjustment. Unscheduled losses of working time (development of new models, mass marriage due to the fault of suppliers, etc.) can be compensated by claims paid by suppliers (customers) or from the reserve fund of the Board of Directors of the enterprise.

4. Documents

4.1. Grid of rates for 1 conditional TV for various organizational and technical, economic conditions and company performance. Developed and adopted by the Board of Directors and approved by the Chairman of the Board of Directors (revised as the conditions and indicators of the enterprise change).

4.2. Technological production standards - are developed by the design and technological service and approved by the director of the enterprise on the first day of the reporting month.

4.3. The handbook on the conditions of remuneration of Roga i Kopyta LLC, which determines the list of positions (professions) and the main conditions of remuneration, is developed by the Department for Human Resources Management and Regime and approved by the Board of Directors annually (during the year it can be revised as necessary in accordance with the procedure defined by the Enterprise Standard STP-01-03).

5. The procedure for the distribution of payroll funds and payroll

5.1. Payroll distribution procedure

5.1.1. The following are subtracted from the amount of the standard payroll:

- sums of salaries (tariff rates) of employees accrued for the time actually worked;

- the amount of piecework earnings of loaders and drivers of loaders, accrued to them for the number of processed Vehicle;

- the amount of allowances, additional payments and compensations for work on weekends (and non-working holidays), at night and overtime, accrued to employees for the time actually worked;

- the amount of other payments accrued for the actual hours worked in accordance with applicable law.

5.1.2. The remaining amount is the fund of the Board of Directors, distributed by it in the following way:

- sums of basic premiums;

- the amount of additional bonus funds;

— amounts of targeted (personal) bonuses distributed personally by members of the Board of Directors;

- reserve amounts.

5.1.3. The amount of the base bonus is determined by multiplying the interest rate determined by this Regulation by the employee's Labor Participation Rate (KTU) and the employee's monthly salary, which includes:

- official salary (tariff rate), accrued for the actual hours worked;

- additional payments and allowances to the official salary (tariff rate) accrued for the time actually worked in accordance with the current Russian legislation and local regulations of the enterprise for combining professions (positions), expanding service areas, performing the work of a temporarily absent employee, for working overtime and night time, weekends and non-working holidays.

The monthly earnings for calculating the base bonus do not include the amount of piecework earnings of loaders and forklift drivers accrued to them for handling vehicles.

5.1.4. The amount of the unit's base bonus may be changed by the decision of the Board of Directors in the following cases:

In the event that a unit fails to fulfill the tasks assigned to it, which led to a deterioration in the performance of the enterprise, as well as in the event of a decrease in production and labor discipline, the amount of the base bonus of this unit may be reduced to 50%;

- in case of implementation of proposals for improving the performance of the enterprise, developed by the division, the amount of the base bonus of this division may increase up to 50%.

5.1.5. In the event of a change in the amount of the base bonus of a unit, all employees of this unit change the base bonuses equally (by an equal percentage).

5.1.6. The amount of additional bonus funds is determined by subtracting the amounts of basic bonuses from the Fund of the Board of Directors and is distributed among the divisions by the decision of the Board of Directors.

5.1.7. The amounts of additional bonus funds are distributed among the divisions in proportion to their share in the total amount of the monthly earnings of the enterprise's employees and are adjusted by the Board of Directors for the Division's Labor Contribution Ratio (KTV).

5.1.8. The base KTV for the reporting month for all departments is taken equal to one and changes in fractions of a unit depending on the following performance indicators of the department:

Table 1

Change in KTV depending on the performance of the unit

	Unit performance indicator	KTV change
	Initiation by the subdivision and implementation of organizational and technical measures that contributed to one-time cost savings
	Initiation by the unit and implementation of organizational and technical measures that contributed to the reduction of time-consuming expenses for the unit
	Initiation by the unit and implementation of organizational and technical measures that contributed to the reduction of time-constant costs for other units
	Initiation by the subdivision and implementation of organizational and technical measures that contributed to the reduction of time-consuming expenses in the whole enterprise
	Increase in expenses for the unit compared to the previous reporting period (including the payroll of the unit without improving its performance)
	Failure to fulfill the tasks assigned to the unit, which led to a deterioration in the performance of the enterprise

If by the decision of the Board of Directors the size of the base bonus of a subdivision was reduced, the KTV for this subdivision is taken equal to zero and is not subject to increase.

5.1.9. If there are several indicators simultaneously that change the KTV, the final KTV of the unit is determined as the algebraic sum of partial changes in the coefficient.

5.1.10. Amounts of additional bonus funds not directed to divisions due to a decrease in their CTI are not distributed among other divisions and are directed, at the discretion of the Board of Directors, to a targeted bonus fund or to a reserve fund.

5.1.11. The amounts of additional bonus funds directed to subdivisions constitute the funds of the heads of subdivisions and are distributed among employees at the discretion of their heads.

5.1.12. Amounts of targeted (personal) bonuses and reserve amounts are spent at the discretion of the Board of Directors.

5.2. The procedure for determining Labor Participation Coefficients (KTU)

5.2.1. KTU workers of production lines of shops determine the master of the corresponding line together with the foremen.

KTU employees of the warehouse group are determined by the head of the warehouse group together with the heads of warehouses and foremen.

KTU of other employees is determined by the heads of Departments (services) together with the heads of departments (services, groups, bureaus) included in these Departments (services).

5.2.2. KTU is taken equal to one, if in the reporting period the employee was not subject to disciplinary action, timely and conscientiously performed his functional duties.

5.2.3. KTU changes in fractions of a unit depending on the following individual indicators of the worker's labor:

table 2

Change in KTU depending on the individual performance of the employee

	Employee labor indicators	KTU change
	Professional excellence, expressed in the achievement of higher individual labor productivity with high quality
	Labor activity aimed at the development, implementation and development of new equipment, technology, organizational and technical measures aimed at improving the performance of the unit and the enterprise as a whole
	Initiative in the development and application of progressive techniques and methods of work and the high level of fulfillment of norms, targets, and other performance indicators of the unit and the enterprise as a whole achieved in this regard
	Systematic performance of work in related professions (specialties), which significantly increases the results of collective work
	Weak intensity of labor, expressed in a systematic lag behind the general pace of collective labor
	Insufficient professional skills, manifested in low labor productivity and poor-quality performance of tasks
	Unreasonable failure to comply with the official order of the immediate supervisor
	Absenteeism, being late for work without good reason, unauthorized premature departure from the workplace
	Violations of the requirements of labor protection, fire safety, work technology
	Causing material damage to the enterprise as a result of damage, theft of property or other actions (inaction)
	Violations of the Internal Labor Regulations
	Rude behavior towards subordinates, colleagues or supervisors

In the presence of absenteeism, cases of appearance at the workplace in a state of alcoholic, narcotic or toxic intoxication, as well as in the presence in the reporting month disciplinary action the value of the KTU of the employee is taken equal to zero.

5.2.4. The amounts of bonuses not accrued to individual employees due to a decrease in their KTU are redistributed among the rest of the employees of the unit in accordance with their KTU.

5.2.5. If there are several indicators simultaneously that change the KTU, the final KTU of the unit is determined as the algebraic sum of partial changes in the coefficient.

5.2.6. After determining the KTU, managers bring its values to the attention of their direct subordinates with a mandatory explanation of the reasons for the change.

5.2.7. The values of KTU of the heads of Departments and services reporting directly to the director of the enterprise or the Board of Directors are determined by the Board of Directors and are taken equal to the coefficients of labor contribution (KTV) for the relevant Departments, services.

5.3. Payroll procedure

5.3.1. The initial data for payroll calculation are:

a) timesheet data verified by the personnel department on the time actually worked by employees of the enterprise - provided to the accounting department by timekeepers before 1700 on the first day of the month following the reporting one;

b) coefficients of utilization of production lines of the enterprise (KIPLP) - provided by the Board of Directors to the accounting department before 1700 on the first day of the month following the reporting one;

c) data on the actual output for the reporting month - provided by the warehouse manager finished products to the planning and economic department to calculate the normative payroll of the enterprise; onmouseout="msoCommentHide(" onmouseover="msoCommentShow(" id="_anchor_7" class="msocomanchor">

d) reports on loading and unloading operations and an order for their payment - are provided by the head of the group of warehouses to the accounting department no later than 1700 on the third day of the month following the reporting one;

e) coefficients of labor participation of employees - are transferred by the heads of departments to the time sheet for entering data into the time sheet.

5.3.2. The accounting department, on the basis of the data provided, in accordance with the Handbook on wage conditions, calculates wages by name for departments with the allocation of the following amounts:

- salary (tariff rate) accrued for the actual hours worked;

– payment for overtime and work on weekends (non-working holidays);

- additional payments and allowances to the official salary (tariff rate) accrued for the actual hours worked in accordance with the current Russian legislation and local regulations of the enterprise for combining professions (positions), expanding service areas, performing the work of a temporarily absent employee;

— base bonus, adjusted for KIPLP (for employees of the first group) and KTU.

5.3.3. Not later than 1700 on the sixth day of the month following the reporting one, the accounting department provides the planning and economic department with a summary register with the accrued amounts. The register excludes amounts accrued at the expense of the social insurance fund, including sick leave, as well as amounts accrued for Workshop No. 4 (all calculations for Workshop No. 4 are carried out separately).

5.3.4. The planning and economic department (PEO), no later than 1200 on the seventh day of the month following the reporting one, based on the data received, calculates:

- the number of conditional televisions produced and the standard payroll of the enterprise;

— amounts remaining at the disposal of the Board of Directors after the accrual of monthly earnings and basic employee bonuses;

- weight shares of divisions in the total amount of monthly earnings of employees of the enterprise.

5.4. The Quality Control Department (DCC), no later than 1200 on the seventh day of the month following the reporting one, provides the Board of Directors with data on actual losses - defective parts due to the fault of component parts to adjust additional premiums. Loss data are prepared on the basis of monthly shift sheets.

5.5. The Board of Directors analyzes the data received from the PEO and DCC and determines, taking into account the KTV, the amount of additional bonuses sent to the divisions.

Information about the decisions taken by the Board of Directors is brought to the heads of departments at the meeting.

5.6. No later than 1700 on the eighth day of the month following the reporting one, the Board of Directors provides the accounting department of the enterprise with data on the amounts of additional bonuses sent to divisions, as well as information on targeted (personal) bonuses.

5.7. On the basis of the data received from the Board of Directors, the accounting department makes the final calculation of wages. The amounts of additional bonuses directed to the divisions are distributed among the employees of the divisions, taking into account their KTU.

5.8. After the final amounts of bonuses are approved, the director of the enterprise issues an order on bonuses to employees based on the results of work for the reporting month.

Or calculate it quarterly?

1. Less time is taken from managers.

2. punishments for misconduct and rewards last longer in time, which increases their motivational effect.

1. When determining KTU, the manager will have to process data for a longer period.

2. An employee can get a high KTU, then play the fool for three months and quit. If you provide for the possibility of adjusting the KTU before the end of the quarter, they will begin to abuse it - the motivational effect will decrease (see clause 2 in the Pros).

It is possible to leave the Directory and determine the terms of payment directly in the staffing table. This will simplify the work of DUP and accounting.

The Directory can provide for the number of staff positions (no one forbids us to have such a document and pay for work / services of third-party organizations on it) - in case a decision is made to leave the Directory, and we will not switch to a single staffing table.

The Standard of the enterprise establishes that not a single change in the number of staff positions and in wages is made without appropriate calculations (economic and normalization).

The indicators can be supplemented, changed at the discretion of the Board of Directors (it all depends on what we want to achieve from people (increase in production volumes, increase gross income, reducing costs, increasing profits - profitability, etc.?).

the values of the coefficients are determined by the Board of Directors depending on the priorities. If necessary, the DUP will develop proposals for a list of indicators and values of KTV (only the principal consent of the Board of Directors is needed)

Data submission deadlines not specified

Deadlines have not been set. Set the deadlines for submitting data so that the timekeepers have time to enter data into the time sheet by 1700 on the 1st day.

If approved staffing, the list of departments will not be needed - they will be determined by state.

One of effective tools, which can be used by the employer when calculating the wages of employees and shaping the motivation of workers, is the coefficient of labor participation (KTU). It allows you to evaluate the contribution of each employee to the achievement overall result and makes it possible to create a fair system of remuneration through the use of KTU in the organization. However, it should also be remembered that the labor participation rate has its advantages and disadvantages - KTU can be both relevant in some cases, and practically useless or even harmful in other conditions.

What is the labor participation rate

First of all, the labor participation rate is an indicator according to which the direct contribution of an individual employee to the activities of the entire organization or individual structural unit. It is used to calculate the direct level of wages of employees directly, which, when used, makes it one of the most important statistical indicators in an enterprise or within one structural unit.

Most often, KTU is used in the case of team work, where the overall success directly depends on both the individual work of workers and the direct activities of the entire team as a whole. There are two main options for the use of KTU:

With unpaid wages. In this case, the KTU can influence the entire amount of wages if the requirements of the law regarding the implementation of basic guarantees to employees are observed.
At wage rates. In such a situation, the work of employees can be paid according to the established salary or in accordance with the tariff as the main part of the salary, and the KTU directly affects the amount of additional payments to employees for the performance of their tasks.

It should also be noted that the use of the coefficient of labor participation in the Labor Code of the Russian Federation is not directly considered in any way. That is, the application of this method of calculating wages and the specific mechanisms for its use depend solely on the desire of the employer and the relevant internal regulations of the organization. However, attention should be paid to the fact that the use of KTU is possible only if such actions do not violate the requirements of the law. Therefore, before introducing the aforementioned remuneration system, it is recommended that you familiarize yourself with the provisions of the following articles of the Labor Code of the Russian Federation:

Art.8. Its provisions provide the employer with the opportunity to adopt local regulations governing the features labor process in the organization, including in matters of remuneration as a whole, provided that they do not worsen the position of employees in relation to the basic guarantees and requirements of the current labor legislation.
Art.57. The standards of the said article provide legal regulation the direct content of contracts concluded between employees and employers. In particular, the text of the document must also mention the system of remuneration used.
Art.72. The principles of this article consider the possibility of changing employment contracts. Pay attention to its provisions should be all employers who plan to introduce KTU in the organization after the start of its work - since the use of labor participation rates will also imply a change in the current wage system.
Article 74. The main legal norms of this article regulate the possibility of unilateral changes in the terms of employment contracts by the employer - in the case of the introduction of CTU, the employer has the right to focus on its provisions in order to encourage employees to agree with the new work procedure or be able to dismiss them in the absence of such consent.
Art.135. This article discusses the concept of wages in general, possible ways to establish it and the general legal regulation of the principles of calculating wages for employees. In particular, the provisions of this article allow employers to independently develop and implement payment systems, if they do not contradict the norms of the Labor Code of the Russian Federation and violate the rights of employees. At the same time, the employee should always be able to accurately and in detail familiarize himself with all the features of calculating his salary.

KTU can only be applied in cases where there is a collective activity. If employees work in individual projects, and do not perform collective tasks, and also simply in relation to assessing the quality of work of an individual employee in isolation from the team, the use of KTU is impossible in principle.

Advantages and disadvantages of KTU

Like any wage system, KTU, as a complex, has certain advantages and disadvantages. The advantages of using the labor participation rate include:

However, KTU also has certain disadvantages:

collective component. The use of KTU is relevant only in relation to certain groups of employees. Thus, far from all positions and specialties, this method of remuneration can be applied in principle.
Inapplicability in certain areas of activity. The labor participation coefficient is used primarily in those areas of work where the labor of employees directly affects the formation of the organization's income and has a certain material embodiment, and can also be fairly easily assessed according to the specified criteria. In relation to employees not directly related to the production process and direct impact on economic indicators enterprises, the use of KTU is inefficient.
Subjective assessment risks. The use of KTU for wrong choice factors influencing the coefficient or with imperfection of assessment methods can lead to an extremely subjective use of the aforementioned system, when the actual value of the distributed coefficients is not carried out in accordance with the real achievements of employees, but is used by managers for personal interests.

The introduction of KTU at the enterprise - a step-by-step procedure for establishing the coefficient of labor participation

To introduce KTU in an organization, the employer should take care of the correct design of this process from a procedural point of view. Despite the fact that the practical implementation of CTU may differ significantly depending on the specifics of the work of a particular organization, in the general case step by step procedure setting the labor participation rate at the enterprise may look like this:

Formation of the KTU system. The employer should develop the KTU system used, determine the procedure for establishing labor participation rates. This can be done in various ways, including by separating various works and actions on points, as well as the definition of penalties for various misconduct. Points can be awarded depending on the direct complexity of the work, the actual shifts worked or the products produced, the performance of additional actions, and the points can be withdrawn, respectively, for missed working days, damage to products or the release of defective products and other actions that reduced the quality of the overall result.
Fixing the KTU system in the local regulations of the enterprise. The employer must necessarily record in the internal documents of the organization all the features of the KTU system used and its impact on the formation of employees' wages. At the same time, this information should be available to employees, and employment contracts with them should contain at least references to current local regulations.
Making changes to employment contracts. If KTU is already established in relation to existing employees of the enterprise, then a change should be made employment contract by entering into an additional agreement. However, if the employees do not agree with the new system, the employer should justify the implementation of the CTU with organizational or technical changes, and familiarize the employees with them two months before they come into force. Dissenting employees may in this case be dismissed or transferred to other positions at the end of the specified period.

The employer is obliged to ensure that employees receive the minimum wage in the amount corresponding to the minimum wage, taking into account various additional factors. It is possible to pay wages below the minimum wage only in cases specified by law, more details about which can be found in a separate article.

It should be remembered that in relation to individual payments, it is unacceptable to use KTU. Such cases where it is impossible to use the coefficient of labor participation include the following situations and types of payments:

Compensation for dangerous or harmful conditions labor.
Overtime pay.
Extra pay for night work, work on weekends and holidays.
Regional additional coefficients.
Bonuses and other payments not related to labor results and the KTU system, for example, the 13th salary.
Compensation payments and financial assistance.

How to calculate labor participation rate - formula

Each employer and HR worker, as well as direct managers in whose activities KTU is applied, should know how to calculate the labor participation rate. The specific KTU formula will directly depend on the characteristics of the system and mechanisms used in a particular organization. However, in general cases, the formula for calculating the labor participation rate is as follows:

KTU \u003d (BS / B1 + B2 + ... + BN) * K

Where KTU is the coefficient of labor participation, BS is the personal assessment of the worker's work, B1, B2, BN are the assessments of other employees, and K is the total number of employed employees in relation to which the KTU is applied.

An example of calculation in these cases is the situation when the coefficient for one five-day working week is determined for a team of 10 people. The work of the foreman has a basic difficulty of 3 points, the work of the welder - 2 points, and the work of ordinary fitters - 1 point.

Five installers fully completed the tasks assigned to them within the allotted time and received, respectively, one point each.

The foreman also completed his tasks in general and received 3 points, however, due to problems in ensuring the work of the entire unit, he received a penalty of 1 point, and in total he has 2 points.

One of the welders missed one of the working days on good reason, while on the other days he worked in a normal mode and therefore he gets 2 * 4 / 5 = 1.6 points.

One of the installers made a mistake in his work and was fined 0.6 points according to the results of his work and has only 0.4 points according to the results of the week.

Another installer, on the contrary, corrected the mistake made by the previous employee, for which he was given an allowance of the corresponding 0.6 points and his KTU as a result corresponds to 1.6 points.

The last welder to complete the task went out on a day off and received an additional 0.4 points for this, and his KTU was 2.4 points.

In total, all employees have 1+1+1+1+1+2+1.6+0.4+1.6+2.4= 13 points. Payment working week brigade is 130 thousand rubles, respectively, the distribution of wages in this case will look like this:

A welder who leaves on a day off receives 24 thousand rubles, as well as an allowance in the form of a double payment for that day, which cannot be a component of the CTU. Thus, one working day of this welder is estimated when considering a week at 4 thousand rubles - and at 8 thousand rubles for work on a day off. In total, his salary will be 28 thousand rubles.

This is only an approximate and simplified version of the calculation of the labor participation rate, which makes it possible to assess the capabilities of this system as a whole. It must be understood that its practical implementation can cover a much wider range of features and nuances of labor activity, various mechanisms for remuneration of employees and other aspects of labor.

An example of remuneration calculation according to KTU

Suppose that in our conditional team there are five workers engaged in the manufacture of stools during a specified time period. For the implementation of the plan, their team is entitled to a payment of 1000 monetary units (we will take a conditional value for calculations).

The first employee fully complied with the plan, complied with all the norms, having worked the prescribed number of working hours, that is, his KTU is 1.

The second worker overfulfilled the norm by a quarter, the rest of the indicators are the same as those of the first. KTU will turn out 1.25.

The third employee fulfilled the norm, but due to his fault (non-compliance with the rules for working with equipment), the woodworking machine was broken, which forced the work to be suspended. In addition, he was several times late for the start of the working day. Therefore, several points were deducted from him, and his KTU was 0.5.

The fourth employee fixed a breakdown in a woodworking machine, the qualification allowed him to do it. He was given points for equipment maintenance, in addition, the management noted the quality of his work, and his KTU turned out to be 1.6.

The fifth employee took time off on the last day of work. His work did not cause complaints, but in fact he worked a little less than the others, so the KTU decreased to 0.65.

Now let's calculate the share of each employee, which he will receive with the tariff-free method of payment, or the additional remuneration laid down as extra earnings, with the established "fixed" tariff.

The sum of all KTU: 1 + 1.25 + 0.5 + 1.6 + 0.65 = 5.

With tariff-free payment, the total amount will be distributed as follows: 1000 / 5 = 200 (the average share corresponding to a unit of KTU). Then employees should:

1st employee will receive 200 (units of account);
2nd - 200 x 1.25 = 250;
3rd - 200 x 0.5 = 100 in total;
4th - 200 x 1.6 = 320;
5th - 200 x 0.65 = 130.

Thus, thanks to KTU, earnings were unevenly distributed, some employees received significantly more than others. However, this is due to objective factors, so it will not cause a feeling of injustice and discontent in the brigade.

We will tell you how KTU is deciphered, what the indicators affect. In the article - an algorithm for calculating salaries, taking into account the effectiveness of each employee, samples useful documents and cribs.

From the article you will learn:

Related materials:

What is KTU in wages

Employees work with different returns, which can be calculated using the labor participation rate. KTU - the degree of contribution of each employee to the benefit of the organization. The base value of the coefficient is 1 or 100.

KTU: transcript

In fact, KTU is a coefficient that is applied to the accruals of employees who, in the billing period:

completed the assigned tasks;
adhered to the established requirements for technology, quality, labor protection;
observe discipline, work instructions;
performed their duties flawlessly.

Labor efficiency levels in the overall assessment of employees based on labor analysis

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The basic KTU is reduced or increased depending on the indicators that reflect the personal contribution of the employee to the collective result of labor. Each company determines the individual size of the coefficient of labor participation. The decision is made at the meeting of the brigade and drawn up in the minutes. In the future, daily accounting of parameters is carried out, after which calculations are performed.

KTU (labor participation rate) is usually used for piecework pay. The tariff part is calculated at hourly rates, hours worked. The payment by the coefficient and the premium are paid from the over-tariff part of the payroll. With the help of KTU, they distribute bonuses for labor achievements, a one-time remuneration.

Checklist: how to evaluate the work of a beginner

What affects KTU

What reduces KTU (labor participation rate)	Indicators that increase KTU
Failure to comply with the instructions of the head, the plan. Violation of technological processes, marriage, poor quality of work. Violation of discipline, labor protection requirements. Performing work without instructions, permits, protective equipment. Use of faulty equipment, tools, equipment.	The manifestation of initiative, activity in the performance of organizational and technical work. Solving a complex, responsible task. Completion of work on time or earlier. Mentorship. Socially useful activity. Overtime work.

Which organizations can use KTU (labor participation rate)

KTU in wages can be set in any organization, but the labor participation rate is easier to calculate in production. It is irrational to implement the system in offices, since it is impossible to determine indicators for a particular employee if the type of work is constantly changing. For example, some projects involve different contributions from specialists.

The main condition for the introduction of KTU is the collectivity of labor. The coefficient of labor participation is not determined for individual work. Payroll calculation with KTU is not possible in the following cases:

damage compensation has been established;
make extra payments for the night shift, overtime work, including weekends, holidays;
when accruing bonuses, additional payments for the management of a department or team, bonuses for qualifications;
allowances have been made.

If there is no teamwork in the organization, there are benefited workers, use other evaluation methods to determine if they are performing well. After analyzing the effectiveness of labor, you can choose the appropriate payment system.

An overview of different assessment methods

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How to calculate KTU in the brigade

How to calculate the labor participation rate of an employee is decided by the company's specialists, based on the field of activity. At the first stage, the heads of structural divisions offer to fill out a questionnaire in order to calculate the objective parameters and criteria for evaluating employees.

Sample Questionnaire for Managers

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The list of questions should affect all areas of activity, the interests of the organization and employees. To avoid demotivating staff, do not make major changes to the existing pay system, but pay a bonus. At the same time, all employees are required to understand how to calculate KTU by salary. The formula must be viewable.

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The calculation of KTU is based on the application of a system of established parameters, where each person is assigned points. Previously, the employee is assessed, receives a certain number of points. After which they are summed up, KTU is calculated.

How points are awarded

The complexity of the work: very hard work - 3 points, moderate work - 2 points, easy - 1 point.
Load: maximum - 3 points, average - 2 points, minimum - 1 point.
Working with equipment: 1 point for each type of equipment.
Maintenance of tools, equipment: 2 points.
Quality of work: 1 point for control and compliance.
Responsibility: up to 3 points, from which points are subtracted for violations

Sample score sheet for sales manager

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Calculation of KTU: an example

The team consists of five employees who manufacture parts. For the implementation of the plan, 1000 monetary units are required. The first specialist fulfilled the plan and made the norm. His KTU is 1. The second overfulfilled the plan by a quarter. His KTU is 1.25. The third made the norm, but broke the machine, which led to downtime. His KTU is 0.5. The fourth one repaired the machine, so he got extra points. Its coefficient is 1.6. The fifth specialist was forced to take time off, so he worked less than the others. His KTU is 0.65.

To determine the labor participation rate, the calculation must be performed as follows: 1 + 1.25 + 0.5 + 1.6 + 0.65 \u003d 5. With tariff-free payments, the amount will be distributed as follows: 1000 / 5 \u003d 200. Employees are required to:

the first - 200 units;
the second - 200 * 1.25 = 250 units;
the third - 200 * 0.5 = 100 units;
the fourth - 200 * 1.6 = 320 units;
fifth - 200 * 0.65 \u003d 130 units.

It turns out that the calculation of salary according to KTU is carried out according to the formula and depending on the contribution of the employee. It is important to be honest when awarding points and distributing funds. If employees decide that they have incorrectly calculated the indicators, a serious conflict may arise in the company, which will worsen the psychological climate. Motivate them to work harder to get more.

Implement the ROWE strategy: everything for the end result

What to consider when implementing KTU

Calculating the labor participation rate takes time and analysis.

When introducing KTU into the incentive system for workers in production, pay special attention to feedback. Explain to employees the mechanism for calculating wages or bonuses. They must clearly understand what the values of the organization are, for which indicators you can get a bonus. This will partially offset the shortcomings of the system.

Conduct a survey among subordinates: are they involved in the work

Calculation of salaries taking into account the personal contribution of employees causes difficulties. When designing a CTU system, consider many nuances. The system of remuneration and motivation should be transparent, fully understandable and fair. Any employee must understand why he receives less than another specialist with the same education and qualifications. Employees need to explain how the labor participation rate is calculated.

The coefficient of labor participation is called indicator, which reflects part of the labor process of one of the employees in the collective labor activity and characterizes the overall contribution of the employee to the collective work. Often KTU is called participation fee.

Legislative acts

Indicators of labor participation are primarily regulated labor law Russian Federation, Directives of the Ministry of Labor. Secondarily, the coefficient should be calculated on the basis of guidelines and labor standards. Mandatory participation fee must be registered in the employment contract and

This indicator shows general qualitative and quantitative assessment of the work employees, specialists and managers in the overall positive result, that is, in the intensity and productivity of labor.

In the basic meaning, KTU is expressed as one whole unit or 100%. This contributes to the calculation of the average performance rating of employees and refers directly to those employees of the general team who completed the production plan for the reporting period, had no recorded violations of labor protection rules, and were not involved in disciplinary punishments.

The basic coefficient of labor participation has ability to decrease and increase depending on the indicators that have an impact on it. The indicators reflect the contribution of one employee to the overall collective result.

This coefficient can be calculated based on the results of the monthly period. Indicators that have an impact on KTU are taken into account daily for a full and high-quality calculation.

The additional payment for participation is applied in the payment for labor activity when the order of the brigade additional income, bonuses and rewards that are assigned to a specific area, workshop or team.

The tariff is calculated on on the basis of salary and actual hours worked by the team, despite the employee's labor participation rate.

Collective income is not, and accordingly, is not distributed with the help of KTU:

Surcharges for night work, harmful and difficult working conditions, overtime and leadership of a team or link.
Bonuses for qualifications and work experience.
Rewards related to inventions.
Disability benefit or any other form of individual payment.

At established rates

The coefficient of labor participation can be used not only in tariff-free wage rates, but also taking into account the tariff salary. KTU can be used in the division of the wage fund into parts. Surcharges that may be included in the calculation of the indicator at established rates:

bonus for overfulfillment of the plan by the team;
saving money related to the payroll;
lump-sum allowance in case of reassessment of temporary norms.

According to the accruals, which are made taking into account the tariff, that part of the funds that is subject to payments by the KTU is deducted from the earnings of the brigade employees.

On the basis of how the form of remuneration, both individual and collective, is laid down in the Charter of the enterprise, as well as from the orders of the immediate supervisor, the application of the indicator of collective labor participation looks like this:

Tariff-free system of accrual of earnings. In this case, the total amount earned by the whole team is distributed by calculating the average income for each of the employees, then the result is adjusted using the labor participation indicator.
Wages paid in excess of established standards. Each of the employees of the team receives a salary depending on the distribution tariff rate, and cash, which lie on the balance, are issued to the accounts of employees, taking into account the coefficient.

Where not to use

The indicator of the distribution of labor participation funds is applicable only when work is carried out collectively. According to the Regulations for the application of this coefficient, it is applied only in the area that is regulated. Participation fee does not include:

Compensation to the employee for harmful working conditions.
Extra cash payments.
Exit fees for workplace on weekends and holidays non-working days, night and evening hours.
Variety of cash benefits.

Who installs

Labor Code not installed the procedure for calculating wages, taking into account the coefficient of participation, it is independently determined by the staff of the enterprise. The procedure for accruing such funds may differ depending on working conditions and the type of industry, but in no way should it contradict the regulatory framework.

The distribution of earnings occurs in a variety of ways, but it should be remembered that cash in the form of wages for each of the employees cannot be less than the established tariff rate (salary).

Criteria for increasing and decreasing the indicator

The indicator is set when the production tasks of the enterprise are fulfilled without violations of labor discipline and exactly on time by the head.

Exist several criteria to increase and decrease the ratio.

Increasing:

The team takes the initiative to master advanced technologies and the workplace, which significantly reduces labor costs (+0.2 +0.4).
Increasing the intensity and efficiency of the team to reduce the deadlines for completing the task (+0.2 +0.4).
Performing complex procedures by an employee, taking the initiative to combine several professions or assisting other employees of this team in their work activities (+0.1 +0.3).
Carrying out activities inconsistent with the category of qualifications, and performing tasks that are an order of magnitude higher (+0.1 +.0.3).

Lowering:

The set task was not completed on time (-0.2 -0.4).
Marriage in the process of labor activity, which determines the possibility of large labor costs (-0.2 -0.4).
Failure to complete the order (-0.1 -0.3).
Violation of the rules for the operation and operation of mechanized production and equipment (-0.2 -0.5).
Damage or loss of a working tool (-0.3 -0.5).
Activities that do not comply with HSE (-0 -0.5).
Disciplinary violations of the production regime (-0.2 -0.5).
Absence from the working day (0).
Disciplinary violation of the customer's rules (-0 -0.5).

How to calculate

KTU is calculated according to formula: from the use of KTU in that the work activity of one employee is consistently and correctly assessed against the background of the team, within the team there is an opportunity to improve skills and show initiative, which will be paid according to merit, and it also presents the possibility of punishing employees who violated the production process, which led to decrease in performance.

This cash distribution also includes limitations, which act as a subjective assessment of the primary indicators of the general labor collective, and not the employee as a whole, the environment of relationships in the team is also a significant drawback.

The distribution of wages, taking into account KTU, is presented in this instruction.

One of the effective tools that can be used by the employer when calculating the wages of employees and shaping the motivation of workers is the labor participation rate (KTU). It allows you to evaluate the contribution of each employee to the achievement of the overall result and makes it possible to create a fair system of remuneration through the use of KTU in the organization. However, it should also be remembered that the labor participation rate has its advantages and disadvantages - KTU can be both relevant in some cases, and practically useless or even harmful in other conditions.

What is the labor participation rate

First of all, the coefficient of labor participation is an indicator according to which the direct contribution of an individual employee to the activities of the entire organization or a separate structural unit is assessed. It is used to calculate the direct level of wages of employees directly, which, when used, makes it one of the most important statistical indicators in an enterprise or within one structural unit.

At . In this case, the KTU can influence the entire amount of wages if the requirements of the law regarding the implementation of basic guarantees to employees are observed.
At . In such a situation, the work of employees can be paid according to the established salary or in accordance with the tariff as the main part of the salary, and the KTU directly affects the amount of additional payments to employees for the performance of their tasks.

Art.8. Its provisions provide the employer with the opportunity to adopt local regulations governing the specifics of the labor process in the organization, including in matters of remuneration in general, provided that they do not worsen the position of employees in relation to the basic guarantees and requirements of the current labor legislation.
Art.57. The norms of the aforementioned article provide legal regulation of the direct content of contracts concluded between employees and employers. In particular, the text of the document must also mention the system of remuneration used.
Art.72. The principles of this article consider the possibility of changing employment contracts. Pay attention to its provisions should be all employers who plan to introduce KTU in the organization after the start of its work - since the use of labor participation rates will also imply a change in the current wage system.
Article 74. The main legal norms of this article regulate the possibility of unilateral changes in the terms of employment contracts by the employer - in the case of the introduction of CTU, the employer has the right to focus on its provisions in order to encourage employees to agree with the new work procedure or be able to dismiss them in the absence of such consent.
Art.135. This article discusses the concept of wages in general, possible ways to establish it and the general legal regulation of the principles of calculating wages for employees. In particular, the provisions of this article allow employers to independently develop and implement payment systems, if they do not contradict the norms of the Labor Code of the Russian Federation and violate the rights of employees. At the same time, the employee should always be able to accurately and in detail familiarize himself with all the features of calculating his salary.

Advantages and disadvantages of KTU

Like any wage system, KTU, as a complex, has certain advantages and disadvantages. The advantages of using the labor participation rate include:

However, KTU also has certain disadvantages.:

collective component. The use of KTU is relevant only in relation to certain groups of employees. Thus, far from all positions and specialties, this method of remuneration can be applied in principle.
Inapplicability in certain areas of activity. The labor participation coefficient is used primarily in those areas of work where the labor of employees directly affects the formation of the organization's income and has a certain material embodiment, and can also be fairly easily assessed according to the specified criteria. With regard to employees who are not directly related to the production process and have a direct impact on the economic performance of the enterprise, the use of KTU is inefficient.
Subjective assessment risks. The use of KTU with the wrong choice of factors affecting the coefficient or with the imperfection of assessment methods can lead to an extremely subjective use of the aforementioned system, when the actual value of the distributed coefficients is not carried out in accordance with the real achievements of employees, but is used by managers in their personal interests.

The introduction of KTU at the enterprise - a step-by-step procedure for establishing the coefficient of labor participation

To introduce KTU in an organization, the employer should take care of the correct design of this process from a procedural point of view. Despite the fact that the practical implementation of KTU can seriously differ depending on the specifics of the work of a particular organization, in the general case, the step-by-step procedure for establishing the labor participation rate at an enterprise may look like this:

Formation of the KTU system. The employer should develop the KTU system used, determine the procedure for establishing labor participation rates. This can be done in various ways, including by dividing various jobs and actions by points, as well as by determining penalties for various misconduct. Points can be awarded depending on the direct complexity of the work, the actual shifts worked or the products produced, the performance of additional actions, and the points can be withdrawn, respectively, for missed working days, damage to products or the release of defective products and other actions that reduced the quality of the overall result.
Fixing the KTU system in the local regulations of the enterprise. Employer it is mandatory to record in the internal documents of the organization all the features of the KTU system used and its impact on the formation of employees' wages. At the same time, this information should be available to employees, and employment contracts with them should contain at least references to current local regulations.
Holding If the KTU is already established in relation to the existing employees of the enterprise, then the employment contract should be amended by concluding an additional agreement. However, if the employees do not agree with the new system, the employer should justify the implementation of the CTU with organizational or technical changes, and familiarize the employees with them two months before they come into force. Dissenting employees may in this case be dismissed or transferred to other positions at the end of the specified period.

Compensation for dangerous or harmful working conditions.
Overtime pay.
Extra pay for night work, work on weekends and holidays.
Regional additional coefficients.
Bonuses and other payments not related to labor results and the KTU system, for example -.
Compensation payments and financial assistance.

How to calculate labor participation rate - formula

Each employer and HR worker, as well as direct managers in whose activities KTU is applied, should know how to calculate the labor participation rate. The specific KTU formula will directly depend on the characteristics of the system and mechanisms used in a particular organization. However, in general cases, the formula for calculating the labor participation rate is as follows:

KTU \u003d (BS / B1 + B2 + ... + BN) * K

Five installers fully completed the tasks assigned to them within the allotted time and received, respectively, one point each.

One of the welders missed one of the working days for a good reason, while on the other days he worked in a normal mode and therefore he receives 2*4/5=1.6 points.

One of the installers made a mistake in his work and was fined 0.6 points according to the results of his work and has only 0.4 points according to the results of the week.

The last welder to complete the task went out on a day off and received an additional 0.4 points for this, and his KTU was 2.4 points.

In total, all employees have 1+1+1+1+1+2+1.6+0.4+1.6+2.4= 13 points. The payment for the working week of the brigade is 130 thousand rubles, respectively, the distribution of wages in this case will look like this:

Remuneration of labor at established rates is not the only way. There is a so-called tariff-free method, which provides for a special accounting of a person's labor activity. Traditionally, it is used if the result of labor is the fruit of collective efforts, for example, in a brigade form of workflow organization. As for the tariff wages, it is differentiated according to certain criteria. They include the length of service of the employee, his position, qualifications. Everything is calculated according to the tariff scale in force at the enterprise. KTU is an alternative to calculations, but it can not be applied in all cases.

Why is KTU needed?

This indicator allows you to qualitatively evaluate the achievements of an individual employee. Based on the assessment of a person's labor activity, remuneration is accrued. KTU is used in those forms of organization of the workflow, where collective participation is taken. The overall result is ensured by the efforts of the members of the labor collective. The remuneration of each of them is determined separately. Based on this, a measure is needed that serves as the basis for the distribution of monetary rewards. So it's piecework. This is a monetary reward paid to each of the employees of the enterprise. It depends on the volume of products produced, on the cost of its unit.

Most often, the considered coefficient is used when a team of several people is working. She is entitled to a certain amount of money. And the monetary contribution of each individual employee is determined depending on his hours worked, as well as qualifications.

KTU is used not only in the tariff-free form of the workflow. There is another form of applying the coefficient. This is the distribution of part of the labor remuneration (salary) that is not included in the tariffs used. Parts of the salary that can be shared include:

bonuses paid to an employee for achieving indicators above the norm;
saving money from the payroll fund;
lump-sum payment based on the results of the review of the work process.

In this case, a part is paid out of the wages of the working collective, which is due to the employee in accordance with the tariffs. The rest of the amount is distributed according to the KTU coefficient.

IMPORTANT: KTU is used only with a collective form of labor organization.

KTU applies:

Tariff-free system: the total amount intended for payment to the entire team of workers is divided by their number. After that, the average indicator by the coefficient 1 is adjusted according to the labor participation of each member of the team.
When distributing wages in excess of tariffs, employees receive a fixed amount for them. The remaining funds are distributed by KTU.

KTU is not used in any form of individual settlements with employees, since the main condition for its use is the collective labor. The forms of organization of the workflow, where KTU is not applicable in principle, include:

overtime employees;
additional payment made by the employer for work on weekends and holidays;
extra pay for work on night shifts;
seniority allowances;
allowances;

KTU criteria

There is no norm in the Labor Code of the Russian Federation that regulates the procedure for calculating the coefficient in question. This question is left to the discretion of the employer. The KTU calculation algorithm may be different. The main condition is that it does not contradict the law, in particular the Labor Code of the Russian Federation.

IMPORTANT: Regardless of the algorithm for distributing wages between members of the labor collective, the amount received by each of them should not be less than that due for similar work at certain rates.

The unit is the base value for KTU. Indicator 1 means that the employee, performing work with other members of the team, performed his duties in good faith, was able to comply with all established standards in terms of time, quantitative and qualitative characteristics. In this process, the employee did not make a mistake, did not make mistakes, inaccuracies, and complied with all the requirements for labor protection. During the calculation, the resulting digital value may be in the range from 0. This means that the employee did not participate in the work of the team. The KTU criteria should be set as objectively as possible. For example, for each of the employees, their own criteria can be defined in the case of accounting for wages according to KTU.

At the end of the working period, a special document (protocol) calculates the KTU in relation to each specific employee according to the established method. To calculate the KTU, certain parameters are used. Each of them is assigned a score. A specific person is evaluated through each criterion, receives points, and as a result they are summed up. To use the formula in the calculation of KTU, you need to know the exact number of employees who participated in the distribution of wages at the specified rate.

KTU \u003d (O / O1 + O2 + ... + On) x N

Deciphering the formula:

KTU - coefficient of labor participation;
O - evaluation indicator assigned to each specific employee by the sum of points;
О1+О2+Оn is the sum of points for each specific employee;
N - The number of members of the working team.

Where can not apply KTU

KTU cannot be applied when distributing the following payments:

compensation payments for hazardous work;
overtime employees;
additional payment made by the employer for work on weekends and holidays;
extra pay for work on night shifts;
additional remuneration paid for mentoring and supervision;
seniority allowances;
allowances;
premiums paid for rational proposals.

How to calculate KTU

The reduction of the coefficient occurs in the following cases:

non-execution of orders of leaders;
disruption at work technological process;
low performance at work;
defective products;
performance job duties without special permission to them;
use of defective equipment;
use of the equipment for other purposes;
non-fulfillment of indicators and the established work plan.

The increase in the coefficient occurs in the following cases:

expression of initiative by the employee;
expressions of activity in labor activity;
patronage, etc.

The team and the assessment of the quality indicators of its work, an example of calculation:

The complexity of labor activity according to a 3-point system: 3 points difficult work, 2 points average labor, 1 point easy.
Worker load according to the time indicator: 3 points maximum, average - 2 points, minimum - 1 point.
Work on equipment. One point for each type of equipment on which the employee works.
Equipment service. 1 point for each type of this equipment.
Quality of work: 2 points for each type of work.
Responsibility of the employee for the results of his work: up to 3 points are added, but they can be deducted if violations are found on the part of the employee.

For calculations of KTU, a special Excel program is used. In the form of a table, you can see all indicators in it: in the last column, all criteria for a particular employee are displayed.

Calculation of KTU

There are five employees in the team. They are busy making chairs for a certain period of time. For the implementation of planned indicators in their brigade, a payment of 1000 rubles is due. This is a conditional calculation.

Employee #1. This person has fully met the planned targets. He worked the required number of hours. Its coefficient is 1.

Employee number 2. This man exceeded the plan by a quarter. The rest of his indicators are similar to the first employee. We put him a coefficient of 1.25.

Worker number 3. This man has done the right thing. But the equipment was broken through his fault due to non-compliance with the rules for working with the machine. Also, the person was late for work several times. This forced the team to suspend it. You need to subtract a few points from it. According to the results of his KTU = 0.5.

Worker number 4. He fixed a breakdown in the machine made by worker No. 3. The qualification allowed him to repair the machine correctly. He added points due to the maintenance of equipment. The manager noted the zeal and quality of work of this employee. KTU in the end = 1.6.

Employee number 5. He took the day off on his last day of work, but the quality of his work was quite satisfactory. He earned less than the other members of the team in fact, as a result of KTU = 0.65.

We summarize all the KTU of the workers of the brigade. The result is 5. If the method of distributing funds is tariff-free, then the following formula is obtained: 1000/5X5. Outcome 200 - the share of each employee in the average for KTU.

Thus, the workers of the brigade are supposed to:

1st Employee - 200 KTU units;
2nd Employee-250;
3rd Employee-100;
4th Officer-320;
5th Officer-130.

Thanks to the calculation of the KTU, the earnings of the brigade members were distributed unevenly. It turns out that some workers received much more than others. But this may be due to factors of an objective nature: it cannot, logically, cause feelings of injustice, discontent in the brigade.

IMPORTANT: An employee can also receive additional remuneration, which is due to him as an extra income at an established fixed rate.

KTU - the coefficient of labor participation is characterized by the fact that at the enterprise, in the organization there is collective labor, where the effectiveness of labor, its results are ensured by the efforts of a universal nature. Payment is assigned on an individual basis, in relation to each member of the labor collective in a separate order. The salary index depends on the qualification, contributed share of each person for a monthly period of time. KTU is also used for remuneration in situations where the boss needs to share the earnings due to the entire team for each of the members of the work team. Moreover, this must be done in such a way that the workers do not have any doubts about the unfairness of the redistributed money. Under KTU, in any case, someone will receive less of them, and someone more. The same applies to any bonus, monetary remuneration based on the results of labor activity for 3 months (quarter) or a year in a department, team, workshop in a certain area of labor activity.

There are two ways to use KTU:

The division of the total earnings due to the labor collective among its employees. In this process, it is necessary to calculate and take into account the KTU, but for each of the employees of the labor collective in a separate order, assigning a coefficient to it.
For the purpose of dividing above the tariff part of the payment for labor activity. This means that working employees receive a fixed wage rate. Additional funds are added to it, divided taking into account KTU. Individual surcharges and allowances, allowances, payment sick leave, inventions (surcharges for this), an additional payment to an employee for going out on working days or holidays cannot categorically be attributed to earnings of a collective order. Therefore, it is quite logical that these cash payments cannot be classified as collective: they are not distributed among all members of the team. Earnings consist of a salary, payments of an individual nature (allowances), a personal KTU of a working person.

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