Reforming the wage system in the public sector MOU DOD EGO

Pay systems

The remuneration system within the meaning of Art. 135 of the Labor Code is a set of rules determined by the employer in accordance with labor legislation and regulating 3 aspects:

• the method of relating labor and employee remuneration, on the basis of which the procedure for calculating wages is based;
• the form (salary or tariff rate) and size (specific amount or “fork”) of the main part of the salary;
• compensation payments in the form of allowances and additional payments and incentive payments in the same forms or in the form of bonuses and other payments in terms of establishing the conditions, amount and calculation procedure.

In a narrow sense, the payment system is understood as a method of relating the measure of labor and the amount of remuneration of employees.

The most commonly used calculation systems are those associated with 2 main forms of salary:

There are less common systems:

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• tariff (Article 143 of the Labor Code);
• non-traditional methods, including tariff-free, rating, etc.;
• remuneration systems for civil servants (Article 144 of the Labor Code).

Reform of wages in the public sector

Reform of wages in the public sector

As of:

09/10/2013
Magazine:
Personnel Directory
Year:
2013
Issue:
No. 10
Author: Topic:
Personnel records management, Remuneration, Budgeting and planning
Heading:
Payment and labor regulation / taxation

“But still, you and I have the most wonderful professions, the most necessary! “Judging by the salary, no.” This is a dialogue between the characters of perhaps the most popular feature film in Russia, “The Irony of Fate, or Enjoy Your Bath!” Unfortunately, since its release, with regard to the level of salaries of doctors and teachers, everything has remained the same. From time to time, the government makes attempts to somehow change this situation and make the public sector attractive to competent specialists.

In this article we will look at the main directions of wage reform in budgetary institutions, defined for 2012-2018. by order of the Government of the Russian Federation dated 01.01.2001 and the Unified Recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of state and municipal institutions for 2013.

Doctors, teachers, lecturers, scientists, cultural and artistic workers, and social workers ensure the development of human potential, which, in turn, is a key factor in increasing Russia’s competitiveness and the well-being of its citizens. It is obvious that the solution of tasks assigned to public sector workers largely depends on the level of their wages and interest in the results of their work. In this regard, there is an urgent need to build an effective system of payment and incentives for labor in the public sector of the Russian economy.

GOALS AND OBJECTIVES OF THE REFORM

NA No. 10'2008 A new remuneration system was introduced on December 1, 2008 for federal budgetary institutions by decree of the Government of the Russian Federation. From this day on, the mechanism for regulating wages has changed significantly in the following areas:

1. The wage fund of federal budgetary institutions has been increased by 30%.

2. The unified tariff schedule has been replaced by more flexible systems for regulating the constant part of wages, which includes base salaries and increasing coefficients, differentiated in various areas of the budgetary sphere, taking into account their specifics.

3. Heads of federal budgetary institutions received the right to independently regulate the level of staff wages and reward the most qualified workers within the limits of the wage fund approved by a higher body.

4. Heads of federal budgetary institutions received the right to independently determine the number of personnel and its structure, the specific amount of incentive and compensation payments, provided that the introduced payments will be named in the list approved by the Ministry of Labor of Russia.

5. The source of financing wages is not only budget funds, but also funds from entrepreneurial and other income-generating activities.

6. The amount saved in the wage fund can be used for incentive payments.

Despite some positive changes in the level and mechanism of wage regulation, the results of 2011-2012 showed that the new wage system requires improvement.

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Thus, it was not possible to significantly reduce the gap between wages in the public sector and the average in the economy.

The share of the variable part of wages has become unreasonably high, which undermines the reproductive function of the tariff part and does not allow the effective use of incentive bonuses.

The intensity of work of public sector workers has increased, which sometimes affects the quality of services provided.

AT No. 7'2012 On May 7, 2012, the President of the Russian Federation issued Decree No. 000 “On measures for the implementation of state social policy” (hereinafter referred to as Decree No. 000). In pursuance of this Decree, the Government of the Russian Federation (order -r) approved the Program for the gradual improvement of the remuneration system in state (municipal) institutions for 2012-2020. (hereinafter referred to as the Program).

Section II of the Program states that the remuneration system needs to be improved to:

· reducing the gap between the average level of wages for employees of institutions and the average level of wages in the constituent entity of the Russian Federation;

· eliminating unjustified differentiation in the level of remuneration of managers and employees of institutions;

· optimizing the system of criteria and performance indicators for institutions and workers, establishing these criteria and indicators in institutions where they currently do not exist;

· abolition of incentive payments established without taking into account performance indicators of institutions and employees;

· determining the optimal ratio of the guaranteed part of wages and incentive bonuses.

SALARY INCREASE

Note! An effective system of remuneration and labor incentives must ensure decent wages

One of the conditions for building an effective system of remuneration and labor incentives is the transition to decent wages, which involves a radical increase in their minimum and average wages.

The program provides for the achievement of target indicators for the level of average wages of certain categories of workers, determined by Decree No. 000, with the possible attraction for these purposes of at least a third of the funds received through the reorganization of ineffective activities.

The decisions taken by the authorities to increase wages for public sector employees began to be implemented in 2012.

Thus, according to Rosstat, in 2012, the level of average monthly accrued wages of healthcare workers increased by 17.7%, education workers - by 20.3%, while the average wage in the economy increased by 13.9%.

However, serious problems arose in the implementation of certain provisions of the reform.

Problem 1.

Wage growth is not due to increased labor productivity, but due to an increase in its intensity.

With the growth rate of gross domestic product decreasing compared to previous years (in 2012, GDP growth, according to Rosstat, was only 3.5% and, according to the forecast of the Ministry of Economic Development updated in April 2013, in 2013 it will be only 2. 4%) the planned rate of increase in real wages of public sector workers can be realized mainly by increasing labor productivity. At the same time, there is a serious risk that wage growth will occur due to an increase not in productivity, but in labor intensity.

Confirmation of this is the increased teaching load of teachers, the increase in the number of part-time workers in medical institutions, etc., which cannot but lead to a decrease in the quality of educational, medical and other services provided by budgetary institutions. In these conditions, it is important to pay special attention to compliance with reasonable labor standards.

By the way

Problem 2.

The ratio of wages in the public sector to the national average.

When solving the problem of raising public sector wages to the average in the economy, it should be taken into account that it needs to be raised, for example, in education not by 29% (in 2012 it was 71% of the average in the economy), but by approximately 40%, because, By increasing wages in the public sector, we are increasing the national average.

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In this regard, it might be more correct to assess the ratio of wages in the public sector not with the average in the economy, but with the average level of wages in the non-budgetary sector.

Problem 3.

Unreasonably low base salaries.

The minimum basic wage rate should be set at the level of reproduction of the labor force. To solve this problem, the Program provides for the centralized establishment of basic salaries (basic official salaries), basic wage rates for professional qualification groups. And this is the right approach.

At the first stage of the reform in December 2008, the right to determine basic salaries was given to ministries and departments. As a result, base salaries were set at unreasonably low levels, in some cases below the minimum wage.

But the very fact of approval of basic salaries by the Government of the Russian Federation does not yet solve the problem of their low purchasing power. It is important to bring the minimum base salaries of public sector workers to a level not lower than the regional subsistence level of the working population as quickly as possible.

EFFICIENT REMUNERATION SYSTEM

A radical increase in the real minimum and average wages is only a condition for building an effective wage system. The main task that needs to be solved as part of the reform is a reasonable differentiation of wages for public sector workers depending on qualifications, quantity and quality of work, individual and collective results.

The construction of an effective wage system should be based on adequate principles of organization and development of the mechanism for regulating wages in public sector institutions.

By the decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated January 1, 2001, the Unified Recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of state and municipal institutions for 2013 (hereinafter referred to as the Recommendations) were approved.

Paragraph 4 of the Recommendations names the following principles for the formation of remuneration systems in the public sector:

Principle 1.

The supremacy of the Constitution of the Russian Federation, federal laws and generally recognized principles and norms of international law throughout Russia.

Principle 2.

Preventing a reduction and (or) deterioration in the amounts and conditions of remuneration for employees of state and municipal institutions in comparison with the amounts and conditions of remuneration provided for by the Labor Code of the Russian Federation, federal laws and other regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation and local governments.

Dictionary personnel officer

A professional standard
is a characteristic of the qualifications required for an employee to carry out a certain type of professional activity.
Employee qualifications - the level of knowledge, skills, professional skills and work experience of the employee (Article 1951 of the Labor Code of the Russian Federation) Principle 3.

Establishment of remuneration systems in state and municipal institutions by collective agreements, agreements and local regulations in accordance with labor legislation and other regulatory legal acts of the Russian Federation containing labor law norms, including:

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· fixed rates of tariff rates, salaries (official salaries), wage rates for the performance of labor (official) duties for a calendar month or for established labor standards (standard hours of teaching work per week (per year) per wage rate),

· the amount of additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal,

· amounts of incentive payments.

Principle 4.

Ensuring that the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended, without limiting it to the maximum amount.

Principle 5.

Ensuring equal pay for work of equal value when setting tariff rates, salaries (official salaries), wage rates, compensation and incentive payments, as well as preventing any kind of discrimination - differences, exceptions and preferences not related to business qualities workers and the results of their work.

Principle 6.

Ensuring an increase in the level of real wages of employees of state and municipal institutions and other guarantees for wages provided for by labor legislation and other regulatory legal acts of the Russian Federation containing labor law norms.

By the way

How are wages differentiated by personnel categories?

The basis for differentiation of wages by personnel categories is the base wage rate, which is established based on the results of the tariffication of work. At the same time, as provided by the Program and Recommendations, not only qualification directories, but also professional standards should be used when charging. This approach will help justify the differentiation of base salaries depending on the complexity of the work performed and the value of each job for a budget organization.

EFFECTIVE CONTRACT

HR Dictionary An effective contract
is an employment contract with an employee, which specifies his job responsibilities, terms of remuneration, indicators and criteria for assessing performance for assigning incentive payments depending on the results of work and the quality of government (municipal) services provided, as well as social support measures
Note! Professional standards will help develop more advanced models for determining the complexity of work performed and the value of each workplace in a budgetary institution, and therefore, reasonably differentiate tariff rates and salaries

The Government of the Russian Federation has developed an approximate form of an employment contract with an employee of a state (municipal) institution (Appendix to the Program).

In the proposed form of the employment contract ( Annex

) are written:

· salary size;

· size and factors determining compensation payments;

· conditions, indicators, frequency and criteria for assessing the effectiveness of activities, taking into account which the amount of incentive payments to the employee is determined.

It is also planned to build end-to-end sectoral systems for assessing the effectiveness of institutions in the provision of state (municipal) services (performance of work) according to the principle “Russian Federation - subject of the Russian Federation - institution - employee”. Thus, the task is to establish the dependence of the amount of earnings not only on the results of the work of a particular employee, but also on the results of the work of structural divisions and the institution as a whole, which should ensure the interest of personnel in achieving higher collective labor results.

In order to improve the organization of remuneration for heads of institutions, it is envisaged to create a transparent mechanism for regulating their salaries. If the decree of the Government of the Russian Federation stated that the manager’s salary is up to five times the average salary of the main employees of the institution, then the Program established the ratio not of salaries, but of the average wages of the manager and all employees, increased to eight times. To exclude abuses on the part of managers, when calculating wages for 2012-2013. it provides for the formation of a regulatory legal framework for the provision of information on income, property and property-related obligations of the manager, his spouse and minor children, as well as citizens applying for relevant positions.

In order to strengthen the interest of heads of budgetary institutions in increasing the wages of their employees, the Program provides for the use “as one of the criteria for assessing the activities of a manager when assigning incentive payments to him, the ratio of the average wages of employees of the institution he heads, received for the implementation of their official duties at the expense of all sources, and average wages for the relevant constituent entity of the Russian Federation, taking into account the achievement of average indicators for certain categories of workers for each constituent entity of the Russian Federation, determined by decrees of the President of the Russian Federation dated May 7, 2012 No. 000 and June 1, 2012 No. 000.”

STAGES OF REFORM

The implementation of the Program activities involves three stages:

Stage I: 2012-2013;

Stage II: 2014-2015;

Stage III: 2016-2018

The success of the Program implementation should be facilitated by “road maps” with relevant activities, among which we highlight the following.

1. Preparation of methodological recommendations for the development by executive authorities of constituent entities of the Russian Federation and local governments of performance indicators of institutions, their managers and employees in relevant areas.

2. Development (change) of performance indicators of institutions, their managers and employees.

3. Carrying out measures (taking into account the specifics of the industry) to attract at least one third of the funds received through the reorganization of ineffective institutions to increase wages, as well as to attract funds from income-generating activities.

4. Development of standard labor standards.

5. Ensuring differentiation of wages for main and other personnel, optimizing costs for administrative, managerial and support personnel, taking into account the maximum share of costs for their labor in the institution’s wage fund - no more than 40%.

6. Updating the qualification requirements for employees, including the development of professional standards taking into account modern requirements for the quality of state (municipal) services (work performance).

7. Implementation of measures to ensure compliance of employees with updated qualification requirements, including through advanced training and retraining of employees.

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8. Organization of activities for the presentation by the head of the institution of information on the income, property and property-related obligations of the head, his wife (husband) and minor children, as well as citizens applying for the relevant positions.

9. Carrying out activities to create an independent system for assessing the quality of work of institutions providing social services.

10. Carrying out activities to organize explanatory work in work collectives, information support for events related to the implementation of “road maps” in terms of improving the wage system for relevant categories of workers. The implementation of the Program will allow:

· increase the prestige and attractiveness of the professions of workers involved in the provision of state (municipal) services (performance of work);

· introduce in institutions remuneration systems linked to the quality of provision of state (municipal) services (performance of work);

· increase the level of qualifications of employees involved in the provision of state (municipal) services (performance of work);

· improve the quality of provision of state (municipal) services (performance of work) in the social sphere;

· create a transparent mechanism for remuneration of heads of institutions.

Thus, the Program and Recommendations present a detailed program for further improvement of the system of payment and labor incentives in public sector organizations. The implementation of this program will largely depend on the managers and trade union organizations of budgetary institutions, who, within the limits of the wage fund established by a higher organization, are given broad rights to differentiate staff salaries and build effective incentive systems for individual and collective labor results.

Application

Sample form of an employment contract with an employee of a state (municipal) institution

The concept of a point system for calculating salaries

With a non-tariff calculation procedure, the contribution of employees to the overall activity is assessed. One of the varieties of the non-tariff system is the point method of calculating payment.

The point order also assumes a direct dependence of a worker’s salary on his participation in general activities. The main unit for determining the volume of participation is the point. Points are assigned to workers for meeting a number of criteria. According to Art. 132 of the Labor Code for differentiation, it is allowed to use the following criteria:

• employee qualifications;
• complexity of the work;
• amount of labor;
• quality of work.

The worker's qualifications are assessed based on work experience and professional knowledge obtained as a result of special education.

It is more difficult to assess the amount of work performed, its complexity and the quality of the employee’s work using general indicators. It is advisable for the employer to independently establish such criteria, and it would be more useful to use not one, but a group of criteria.

For example, in general terms, the amount of labor of a teacher can be assessed by the total number of hours worked in the accounting period, and that of a seamstress by the number of items produced.

The quality of work must also be assessed in conjunction with the activities of the organization. For example, the quality of a seamstress’s work can be assessed by the absence or minimal amount of defects. The work of an office employee - based on positive feedback from clients, including those related to compliance with the rules of polite treatment of them (see letter of the Ministry of Labor “On establishing the obligation for employees to treat clients politely...” dated September 16, 2016 No. 14-2/B-888).

Similarly, criteria are established for assessing the complexity of work.

Model of a point system for personnel incentives

When developing performance indicators for each business process, you must adhere to the following rules to avoid conflicts:

1. Clear requirements for job evaluation should be established.
2. The set of indicators must contain the required number to ensure full management of the business process.
3. Each indicator must be measurable.
4. The indicator system should be flexible, i.e. vary depending on the functionality of the department.
5. The incentive payment fund in the division should be formed on the basis of achievements of the company's strategic objectives, and not on the basis of figures for the past period.
6. The total amount of incentive payments cannot exceed the size of the “stimulus” fund.

In order to evaluate the results achieved by an employee, the degree of fulfillment of job responsibilities, and the quality of labor expended, the employer must ensure control and accounting of the work performed. It is important for the immediate supervisor to express his opinion about the quality of the employee’s work, thank him for good work, and give constructive criticism if the results for some indicators were below the planned values. For each evaluation criterion, a scale should be developed (2-, 5-, 10-point, etc.), which describes clear characteristics for each of the points. For example, “0” is set in the following cases:

• the work (relevant item) is not submitted within the established time frame;
• errors were made in the submitted documents (quality);
• deviation from the standard (quality);
• justified complaints from management.

The points received are recorded in special evaluation forms so that, summing up the results, the commission for the distribution of incentive payments (balance commission) can determine the specific amount of the bonus. Since such tasks as drawing up job descriptions, vacation schedules, training plans, career ladders and/or creating a list of personnel reserves can be one-time, therefore, the names of jobs and evaluation indicators for them are formed as needed. Moreover, any employee of the company has the right to familiarize himself with the assessment of his own professional activities and, if he disagrees, to file an appeal, which makes this remuneration system fair.

Expert opinion

Valery Chemekov, candidate of psychological sciences, one of the leading specialists and practitioners in grading, assessment and personnel development in Russia and the CIS, professional trainer and coach, author of a number of articles in personnel periodicals

The author's approach to assessing the contribution of staff and determining the size of bonuses has a right to exist. After all, KPI technologies are well known and widely used, based on objective and, most importantly, measurable criteria: sales volumes, financial indicators, deadlines, etc. We know that such indicators are applicable to the layer of employees who directly influence them - “white collar workers”, top managers. What to do with the assessment of the work of those who are “distant” from the economic and operational processes of the company? Thus, back office workers do not have SMART tasks, and, unlike the work of managers, the contribution of “clerks” (for example, accountants, HR officers, etc.) is difficult to evaluate using objective criteria. But how can we determine the extent to which they perform routine functions? The methodology proposed in the article makes it possible to evaluate the quality of performance of job duties and the amount of labor expended.

The author proposes an indirect approach - a point assessment, which is increasingly used in the practice of rewards.

Of course, such an assessment is subjective, since it is based on expert opinion, but its objectivity is ensured by the work of an entire team - the balance commission. In addition, the author rightly notes that the success of such technology depends on the involvement of the manager: his participation not only in assessment activities, but also in setting goals and daily monitoring of the employee. Thus, the methodology encourages managers to be interested in the management process and take a more responsible approach to evaluating the work of subordinates. It is also valuable that the employee knows why he was awarded or not awarded points, i.e. receives feedback on his work.

At the same time, the reader would like to see what the mechanism (criteria) for assigning points is, and how the maximum number of points per unit is determined. It is also obvious that not all evaluation criteria have the same time perspective. Thus, planning tasks and projects - “drawing up professional plans”, “drawing up vacation schedules”, “drawing up training plans”, “forming a list of personnel reserves” and “planning career ladders” - can be set not every week or even every month, but for example, quarterly, and then remuneration according to these criteria can also be quarterly.

The author pointed out several objects of assessment, the main one being the degree of fulfillment of job duties, as well as the quantity and quality of work. If we assume that the degree of fulfillment of duties and the amount of labor expended are one and the same thing, and this is what is measured using the methodology, then assessing the quality of labor remains outside its scope. But the criterion of labor quality is very relevant for the workers for whom this tool is intended.

In Art. 135 of the Labor Code of the Russian Federation states: “Payment systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal conditions, systems of additional payments and incentive allowances and bonus systems are established collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.”

Therefore, this system is described in detail in the corresponding local document (see the appendix for a sample). The Regulations on the points system of bonuses for personnel consists of the following sections:

1. General provisions.
2. The procedure for establishing incentive payments.
3. Procedure for deprivation of incentive payments.
4. Activities of the commission on the distribution of incentive payments.
5. Final provisions.

Evaluation forms for each business process are in tabular form with columns: job title, work title, evaluation criterion, points (planned and actual). Incentive payments are distributed by the balance commission, which compiles a summary table of employee performance at the end of the month. The total points of each employee are calculated, then all points for each business process are summed up. The cost of one point (i.e. the amount of incentive payments for each employee) is determined by dividing the amount of incentive payments of the division by the total number of points for the division (by the number of its employees). It can be clearly represented as a formula:

where Sstim. employee – incentive payments for each employee, amount in rubles;

Stim. – incentive payments per unit, amount in rubles;

Bpoints – maximum number of points for the department;

Employee Kpoint – the number of points scored by the employee.

Let's look at an example.

Incentive payment fund for the personnel department – ​​60,000 rubles.

Number of members of the department: 3 people.

The rating scale is 2-point (for simplicity): 0 – not done, 1 – done without complaints.

The maximum number of points for each position in each department should be equal; in this case it is 14 points.

The head of the personnel department (1) scored 12 points.

HR manager (2) scored 10 points.

HR specialist (3) scored 13 points.

Maximum number of points per department: 14 × 3 = 42 points.

As a result, using the above formula, we obtain the amount that constitutes an incentive increase to the employee’s official salary:

Stim. employee (1) = 60,000: 42 × 12 = 17,143 rubles.

Stim. employee (2) = 60,000: 42 × 10 = 14,286 rubles.

Stim. employee (3) = 60,000: 42 × 13 = 18,571 rub.

Total for the unit (personnel department): RUB 50,000.

Further, these amounts for each employee are indicated in the protocol, which is signed by all members of the balance commission present at the meeting. Payments to employees are made based on the order of the head of the company.

If we compare the scoring system with the KPI's (Key Performance Indicators) system, which is popular today, the key differences between these systems are as follows:

• in the scoring system, the number of indicators is not limited to several (usually 3–5) key performance indicators;
• the scoring system is based on performance indicators of job duties, and not on abstract KPIs;
• The accrual of points does not depend on employees occupying senior positions or having a large economic or financial impact on the company's performance, since points are awarded not for achieving goals, but for performing functions. Therefore, the results of the back office clerks are not very dependent on the results of the white collar workers who earn the money.

The use of a point system for assessing work performance and motivating staff, despite the complexity and high requirements for the qualifications of employees conducting assessments, when applied correctly, helps to create an atmosphere of fairness in the interaction between the manager and subordinates, stimulates the growth of responsibility and independence, increases employee satisfaction with the work performed and their commitment to your organization and department. By assessing personnel in this way, the manager can increase the efficiency of the enterprise and manage it successfully, because the implementation of this system allows us to move from assessment tools to a personnel management system.

Application

Composition of remuneration under a point system

In the letter “On establishing equal pay...” dated April 27, 2011 No. 1111-6-1, Rostrud explained that in order to comply with Art. 3 of the Labor Code on the prohibition of discrimination, it is recommended to establish the same salary for employees of the same positions. Compliance with Art. 132 TC is provided by different amounts of the above-tariff part of payment. This means that the amount of bonuses, allowances and other additional payments may be tied to the qualifications of workers, the complexity of their work, the quantity and quality of work, and therefore may vary.

Taking into account the explanation of Rostrud, when determining the composition of earnings, various situations are possible.

Situation No. 1. The organization has employees filling positions of the same name.

In this case, the employer can proceed based on 2 options:

1. Ignore the instructions of Rostrud and introduce payment entirely dependent on the points scored. However, there is a high risk that the worker will consider different wages to be discrimination. This will lead to an argument.
2. Act in accordance with the instructions of Rostrud. Then the payment will be equal to the total salary and bonus from the general salary fund, calculated using a separate formula. At the same time, there is obvious confusion with the time-based or piece-rate method.

Situation No. 2. The organization is small, all workers fill different positions.

In this case, the employer can safely use the point system pay formula.

Methods of wage regulation. Remuneration of public sector employees

The state uses measures of direct and indirect regulation of wages and income. Direct regulation measures include:

1. Establishment of a guaranteed minimum wage.
2. Establishing a procedure for wage indexation when consumer prices rise.
3. Determination of the procedure for remuneration of employees of federal government institutions, employees of state institutions of constituent entities of the Russian Federation and municipalities.
4. Establishment of minimum and increased amounts of additional payments and wage supplements.

Payment of Labor in the Budgetary Sphere

public sector employees are paid from the federal budget or the budgets of the constituent entities of the Russian Federation. Payment does not depend on the results of the organization’s activities, but depends only on the amount of funds allocated from the budget for wages.

Therefore, centralized state regulation of wages remains in this area (see Wages). The body that sets wages in the public sector is the Government of the Russian Federation.

This applies to employees of government bodies, science, education, healthcare, culture (the Unified Tariff Grid is used to pay their labor). Employees of government bodies and administrations of the constituent entities of the Russian Federation are paid from the budgets of the constituent entities of the Russian Federation.

The salaries of employees of federal government bodies and administration are taken as the basis for official salaries.

Taking into account the population size living in the territory of a constituent entity of the Russian Federation, indicators of the socio-economic development of the region and other factors, specific official salaries are established for employees of organizations financed from the budget of the Russian Federation. These salaries vary in different regions, but cannot exceed the salaries of the corresponding employees of federal bodies. Specific salary amounts are established by the executive authorities of the constituent entities of the Russian Federation.

Payroll systems

Tariff systems of remuneration

– wage systems based on a tariff system of differentiation of wages for workers of different categories. The tariff system for differentiation of wages for workers of different categories includes: tariff rates, salaries (official salaries), tariff schedule and tariff coefficients.

Tariff grid

– a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of workers using tariff coefficients.

Tariff rank

– a value that reflects the complexity of work and the level of qualifications of the worker.

Qualification rank

– a value reflecting the level of professional training of an employee.

Tariffication of works

– assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work.

The complexity of the work performed is determined based on their pricing.

Tariffication of work and assignment of tariff categories to workers are carried out taking into account the unified tariff qualification directory of jobs and professions of workers, the unified qualification directory of positions of managers, specialists and employees. These directories and the procedure for their application are approved in the manner established by the Government of the Russian Federation.

Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms, taking into account the unified tariff qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees, as well as taking into account state guarantees for wages.

Tariff systems for remuneration of employees of state and municipal institutions are established by collective agreements, agreements, and local regulations:

– in federal government institutions – in accordance with federal laws and other regulatory legal acts of the Russian Federation;

– in state institutions of the constituent entities of the Russian Federation - in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

- in municipal institutions - in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of constituent entities of the Russian Federation and regulatory legal acts of local government bodies.

Source: https://studfile.net/preview/1714672/page:31/

Payment calculation formula

Employee salaries using the point method are calculated using the formula:

Salary = (employee points / total points of all employees) × total salary fund of the team.

The formula can be simplified if the organization's total points and labor costs are generally stable. In this case, it is advisable to determine the average price of a point as the ratio of the organization’s payroll to the total number of points scored by workers. Then the formula will be simplified:

Salary = Employee Points × Average Point Price.

Interesting: since the point system is a type of non-tariff system, the calculation formulas are similar. When calculating earnings using the non-tariff method, the following procedure is used:

Salary = Percentage of labor participation × Total salary fund of the team.

How and by whom are incentive payments generated?

Incentive payments in any institution, including budgetary ones, are calculated based on the results of work for a certain reporting period and are allocated from the wage fund.

To do this, the head of the budgetary organization draws up a normative act, having necessarily agreed upon it with the members of the trade union. The regulation on the procedure for distributing incentive payments is written on the basis of Appendix No. 1 to Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 822.

The Regulations must contain the following points:

1. information about the composition of the award and sources of its financing;
2. criteria for its calculation;
3. information about employees eligible for bonuses;
4. the purpose of introducing incentives;
5. appeal process.

Next, a commission is established whose tasks include the distribution of incentive payments. This should include the manager, his deputy, a trade union representative, as well as some team members who will represent all employees (at least 3 people).

The commission decides on the amount of incentive payments, calculates employee scores, determines criteria for objectivity when assessing the quality of work performed, and draws up minutes of the meeting. The head of the organization, based on this protocol and the adopted Regulations on the distribution of incentive payments, must issue an order on the assignment of payments for the reporting period.

The order is received by the accounting department, and its employees carry out accruals and payments.

In budgetary institutions, the amount of incentive payments varies depending on the institution and the fund of the budgetary organization.

The incentive payment process must meet certain criteria.

• Adequacy. The amount of payment must be commensurate with the amount of work done.
• Objectivity. The amount of the incentive payment must be based on a fair assessment of the performance of the company and each of its employees.
• Predictability. Every employee should know how much money he can get for his work.
• Transparency. The system for generating payments should be understandable and accessible.
• Timeliness. The incentive must be issued immediately after achieving a certain result specified in the Regulations.

An example of calculating payment using a point system

Let's look at the examples of the head of an organization and his assistant to calculate salaries using the point method. To determine their earnings, you must proceed in the following order:

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• determine the number of points scored by employees in accordance with the points table;
• determine the total number of points scored by all workers of the company;
• determine the size of the organization's wage fund;
• calculate payment.

The company's score table for an assistant manager is as follows:

This month, the assistant scored 17 points, the manager - 25 points.

If the total number of points for all employees is 100, and the salary fund is 100,000, then the salary for an assistant will be 17 / 100 × 100,000 = 17,000, for a manager - 25 / 100 × 100,000 = 25,000.

Point-based job evaluation system

To objectively assess an employee’s abilities for career growth, ability to take responsibility, plan their activities, etc., in 2020, a point system for employee incentives is used.

A separate fund is created for incentive payments, the size of which is determined depending on the total payroll (wage fund). The value of 1 point is used to calculate payouts. It can be calculated as follows:

1. the amount of the special fund is determined;
2. all points awarded to all employees of the organization are added up;
3. The amount of the fund amount is divided by the total number of points.

After this operation, the amount of 1 point is multiplied by the number of points that a particular employee has earned. And this amount is awarded to him as an incentive payment.

Introduction of a point system by the employer

The transition to a point system or its initial establishment is made in accordance with the instructions of the Labor Code according to the following algorithm:

1. The head of the organization or other person with the necessary powers, in pursuance of Art. 135 of the Labor Code makes a decision on the introduction or transition to a point system. At the same time, the circle of persons who are entrusted with the development of the draft local act is determined.
2. An employee or group of employees, in pursuance of the decision, develops a draft act.
3. The project in accordance with Art. 135 of the Labor Code is transferred to the representative body, which must, on the basis of Art. 372 of the Labor Code, issue a reasoned opinion on the submitted draft no later than 5 days. The countdown starts from the day the draft is received by the representative body.

If a trade union or representative makes a negative opinion about the project, then the employer’s representative is obliged to hold consultations within 3 days in order to resolve the contradictions. If in this case a mutually acceptable solution is not found, the project may be sent for approval, but the representative body has the right to appeal it.

If the organization does not have a trade union or other similar body and there is no employee representative, then you should move on to the next action.

1. When switching to a point system in accordance with Art. 72 of the Labor Code, the employer’s representative obtains the written consent of the employees.

Consent is not required if:

• the system is introduced into the organization as the first;
• the transition is caused by a change in technological or organizational working conditions, and further application of the old order is impossible (Article 74 of the Labor Code).

1. The head of the organization or another person with the necessary powers approves the local act.
2. The employer in accordance with Art. 22 of the Labor Code introduces all workers to the new act.

In budgetary organizations, employees enter into employment relationships with employers on behalf of the state, which in turn employs them. Budget funds are placed at the disposal of employers, which must ensure the implementation of assigned tasks in accordance with the profile of the organization. As a rule, the tasks of budgetary organizations do not include making a profit.

The size and timing of increases in wages for employees of budgetary institutions are determined when forming the corresponding budgets for the next financial year, taking into account the increase in consumer prices for goods and services, as well as based on available financial capabilities.

In economic literature, the concepts of “wages” and “compensation” have the same meaning. Wages are the income that an employee receives in exchange for his work at the enterprise. Remuneration is a regularly received remuneration for products produced or services provided, including payment for vacations, holidays and other unworked time in accordance with labor legislation and collective agreements.

At the same time, since the concept of “wages” is associated with the category of hired labor, from a legal point of view it is more accurate, since wages are remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments for the work performed by the employee in accordance with the labor function defined in the employment contract. In other words, wages are wages earned, and in this way they differ from government benefits, various payments for time not worked and other types of income. [Antonov A.N., Morozova L.S. Fundamentals of production organization: Textbook. – M.: Publishing House “Delo and Service”, 2004. – 432 p.]

Remuneration in a budgetary organization is based on the following uniform principles:

1) the principle of ensuring that the amount of wages depends on the qualifications of the employee, the quantity and quality of labor expended, without limiting it to the maximum amount;

2) the principle of systematizing payments for performing work under special conditions and in conditions deviating from normal ones;

3) the principle of a unified approach to calculating length of service;

4) the principle of using various types of incentive payments for high results, incentive bonuses set to tariff rates, as well as bonuses for main performance results;

5) the principle of maintaining a uniform procedure for certification and qualification of employees;

6) the principle of tariffication of work and workers, taking into account the ETKS and the UST;

7) the principle of ensuring an increase in the level of real wages.

The relationship between employees and employers of budgetary organizations is built within the framework of funds allocated by the management body. Budget restrictions leave their mark on the organization of remuneration. Almost all conditions for its implementation turn out to be regulated by higher management bodies and budgets. The conditions for tariff payment in public sector organizations: healthcare, education, higher education, science, culture and a number of other industries are determined by Article 135 of the Labor Code of the Russian Federation “Establishment of wages” as amended by Federal Law of August 22, 2004 No. 122-FZ “On differentiation in the levels of remuneration of public sector workers on the basis of the Unified Tariff Schedule.” This law states, in particular, that the application of the Unified Tariff Schedule is mandatory for all institutions, organizations and enterprises that receive budgetary funding.

A unified tariff schedule is a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the qualification characteristics of workers using tariff coefficients. Tariff coefficients of the Unified Tariff Schedule and tariff rates of the Unified Tariff Schedule are given in the appendix to the Decree of the Government of the Russian Federation dated October 2, 2003 No. 609. The Unified Tariff Schedule has eighteen categories, with a rate ratio of 1:4.5. In general, the Unified Tariff Schedule makes it possible to largely unify the remuneration of workers, while at the same time maintaining the possibility of flexible management of this remuneration.

Of course, the Unified Tariff Schedule cannot be considered a sufficiently perfect document. Its main disadvantage is the low level of tariff rates, and above all the excessively low tariff rate of the 1st category.

Tariff category is a value that reflects the complexity of work and the qualifications of the employee.

Conclusion. The interest in the model proposed by the government for reforming the remuneration of public sector employees is natural: almost a fifth of the country’s population works in education, healthcare, social and cultural services and other sectors of the sphere financed from the budget. Issues related to the transition to sectoral payment systems and the refusal to use the unified technical system were discussed at a meeting of the academic council of the Research Institute of Labor and Social Insurance.

Today, almost no one doubts the need to reform the wage system for public sector employees. Its current state does not suit either the workers themselves or the citizens who use medical, educational and other social services... The social sensitivity of this topic is obvious. The rates and salaries of even those categories of workers who are paid according to the highest categories of the unified social system correspond only to the minimum subsistence level. The vast majority of budget specialists do not receive even this. Is it fair that the average monthly salary of public sector employees is 50-70% of the national average? In a number of regions, delays in payment of wages have become chronic. Therefore, it is not surprising that the negativism shown by both some scientists and the “objects” of the UTS action in relation to the very principles of remuneration for teachers, doctors, workers in science, culture, and art, laid down in the UTS.

Chapter 2. Analysis of the wage structure in the public sector

To ensure a significant increase in wages for workers and bring the minimum wage closer to the subsistence level, expand the rights of constituent entities of the Russian Federation and local governments in establishing the level of wages for employees of organizations and public sector institutions under their jurisdiction, it is necessary to introduce fundamental changes in the regulation of wages for employees of budgetary organizations spheres.

The essence of such changes is the abandonment of the Unified Tariff Schedule and the transition to sectoral systems of remuneration for public sector workers.

The following were adopted as the defining approaches to reforming wages and the transition to sectoral systems of its construction for employees of public sector organizations:

1. Abandonment of the Unified Tariff Schedule and transition to differentiated payment terms for sectors of the public sector, based on the characteristics of the content and working conditions in each sector, the volume of budgetary allocations and the availability of extra-budgetary funds.

2. A change in the structure of workers' wages in favor of the main tariff part, since the results of labor of workers in the public sector are less amenable to direct accounting than in production sectors of the economy, and therefore, the main factor of differentiation in wages is the complexity and deviation of working conditions from the norm.

3. Providing guarantees of the minimum wage provided for by law, as well as increased wages for work under special conditions.

4. Expanding the rights of the constituent entities of the Russian Federation and local governments in terms of making decisions on the size of tariff rates (salaries), incentives and compensation payments to employees of organizations financed from the budgets of the constituent entities of the Russian Federation and local budgets.

The following methods form the basis for the construction of industry wage systems:

— ensuring the dependence of wages on the qualifications of workers, the complexity of the work performed and working conditions, level of education and length of service in the profession in sectors of the public sector;

— an approach to the tariffication of work and workers, taking into account the requirements of the Unified Tariff and Qualification Directory of Work and Professions of Workers, as well as the Unified Qualification Directory for the positions of managers, specialists and other employees, maintaining the unity of tariff regulation;

— gradual approximation of the minimum tariff rate and minimum salary to the subsistence level of the working-age population in the regions of the country;

— systematization and unification of incentive payments to the basic tariff payment, achieving fundamentally unified approaches to their application in certain sectors of the public sector;

— use of a system of rewards for high results and quality of work, based primarily on the use of individual additional payments and bonuses of an incentive nature, established for payment according to the tariff, as well as one-time bonuses for special achievements in work;

— focus on using, in the formation of wage funds in public sector organizations, along with allocations from the budget, funds coming from commercial activities permitted by law and from charitable and sponsorship funds to support the public sector.

The transition to sectoral principles of organizing remuneration is based on the formation of a sectoral system of remuneration, which provides for differentiation of wages for workers depending on the level of education, qualifications and special experience of workers, the complexity of the work performed and the characteristics of the activities of individual organizations.

In this regard, it is envisaged to approve salary schemes and tariff rates (tariff system), streamline the system of above-tariff payments, improve labor standards, create lists of professions (positions) that can be transferred to fixed-term employment contracts, determine financial and other restrictions establishing the volume of financing from budgets of all levels and other characteristics.

Industry remuneration systems include industry tariff systems of rates and official salaries for industry workers, based on the tariffication and certification of work and workers, and also include increased wages for work in special conditions and in conditions deviating from normal ones. In addition, the industry system includes bonuses and incentive payments.

The tariff system for each sector of the public sector consists of three parts:

1. salary schemes for heads of institutions,

2. differentiated by wage groups depending on the volume of work and specialization of institutions;

3.schemes of official salaries of specialists and employees, differentiated depending on the complexity, social significance of work and qualifications of workers;

4.tariff rates (salaries) of workers in accordance with categories, assignment to which will be carried out on the basis of current issues of the Unified Tariff and Qualification Directory of Works and Professions of Workers (UTKS).

Schemes are developed according to the types of institutions and organizations included in the industry structure. In this regard, the industry nomenclature of organizations is being revised and they are grouped by type depending on the characteristics of their activities and the composition of employees.

Differentiation of official salaries, tariff rates, wage rates for the positions of managers, specialists, employees, and worker professions are established depending on the characteristics of the activities of individual institutions, the complexity of labor by type of institution, qualifications, complexity of work performed, level of education, and special experience.

To ensure the functioning of the sectoral tariff system for each sector of the public sector and for categories of workers, it will be necessary to approve a new tariff and certification procedure for all categories of personnel and prepare relevant draft regulations, as well as the development and approval of:

— indicators and procedure for classifying organizations and their structural divisions into groups for remuneration of executives;

— qualification characteristics and qualification requirements for employee positions;

— the procedure for certification and categorization of managers, specialists and employees.

Based on these materials, industry sections are formed in the Unified Qualification Directory of Managers, Specialists and Employees (USC). Tariffing of workers is carried out in accordance with the releases of ETKS. In this regard, it is necessary to prepare the necessary additions and changes to the ETKS for the professions of workers in sectors of the public sector. In addition to payments at tariff rates and salaries, increased payment is provided for work in special working conditions and in conditions deviating from normal ones.

Increased pay using a uniform procedure for increasing wages for all industries is established:

· for heavy work, work with harmful or dangerous working conditions, employees are provided with increased official salaries (wage rates) and tariff rates (salaries);

· for work at night and in other cases of work performed in conditions deviating from normal, increased wages are established in the form of additional payments to official salaries (wage rates) and tariff rates (salaries) and relates to the system of above-tariff payments;

· workers employed in unfavorable climatic conditions receive increased wages through the application of regional coefficients and wage supplements in the manner and amounts established by federal laws and other regulatory legal acts. The transition to sectoral wage systems will be accompanied by work to streamline the amounts and procedure for establishing these payments, which should include:

1.) preparation of a list of allowances, surcharges, and tariff rate increases subject to cancellation;

2.) development of a new industry procedure for establishing increased official salaries (wage rates) and tariff rates (salaries) in accordance with the Labor Code of the Russian Federation.

This work is carried out by federal executive authorities. Simultaneously with the change in the tariff system of wages for employees of public sector organizations, above-tariff payments are being streamlined in order to bring them into a logical and understandable system that allows compensation to employees for labor under certain conditions. The basis for this work is the Labor Code of the Russian Federation, according to which it will be necessary to update legislative and regulatory legal acts governing the issues of remuneration of public sector workers.

The system of above-tariff payments includes:

— additional payments for combining professions and positions, expanding service areas, performing the work of a temporarily absent employee;

— remuneration for the duration of continuous work, monthly bonuses to the tariff rate for qualifications and other incentive payments.

Remuneration for the duration of continuous work in public sector organizations is established for employees on staff of these organizations in the form of a monthly bonus calculated as a percentage of the official salary, wage rate, tariff rate (salary) depending on the length of continuous work in this industry.

Currently, bonuses for the duration of continuous work are established only for health care and social protection workers. The timing and procedure for establishing remuneration for the duration of continuous work in other sectors of the public sector will be determined depending on the availability of the necessary financial resources.

In order to materially encourage high-quality and efficient work, systems of bonuses, incentive payments and allowances are established. Incentive additional payments include monthly increments to the tariff rate for an honorary title, for having an academic degree (candidate and doctor of sciences) or an academic title (professor and associate professor).

The specified allowances, in addition to allowances for honorary titles, are established in organizations and institutions of the education system, higher education, science and health care. Supplements for honorary titles are set to tariff rates in the relevant industries.

The amounts, procedure and conditions for the application of other incentive payments - bonuses, as well as allowances for individual employees for high performance results are determined by organizations independently and are fixed in local regulations or collective agreements.

The size, procedure and conditions for applying incentive payments to heads of public sector organizations are determined in the employment contracts concluded with them.

In the wage structure, the share of above-tariff payments and incentive payments made from budget funds should not exceed 40 percent of the employee’s salary.

The implementation of methods in organizing the remuneration of public sector workers made it possible to form sectoral systems of remuneration for four main sectors of the public sector - education, healthcare, culture and art, and science.

a) The basic principles of building a sectoral system of remuneration for education workers is the differentiation of rates (salaries) depending on the level of education of workers; on the complexity of labor by type and type of educational institutions; from teaching and scientific-pedagogical experience and position.

An objective quantitative measure that acts as a gauge of a worker’s basic qualifications is the time of general educational and professional training required to perform a particular job. Intra-industry differentiation of wage rates and salaries of teaching staff and teaching staff of educational institutions is carried out depending on the complexity of work by type and type of educational institutions that consistently implement educational programs: preschool education, secondary school, primary, secondary, higher vocational education. Industry specific features of the organization of teaching work and its remuneration are reflected through the differentiation of rates and salaries depending on teaching and scientific-pedagogical experience and position held. For each type of educational institution, five probationary groups are established. Inter-tenure ratios can be changed as necessary and subject to the availability of financial resources to attract and retain qualified teaching staff of one or another qualification.

A mechanism is provided for increasing wage rates (salaries) for honorary titles and qualification categories. Along with the allowances to rates and salaries common to the entire budgetary sector, the industry retains allowances for work in educational institutions located in rural areas, closed administrative-territorial entities, for work in educational institutions under the ITK of the Ministry of Justice of Russia and other conditions provided for by federal legislation.

b) A feature of the formation of an industry-wide system of remuneration for healthcare workers is differentiation in the levels of remuneration of workers depending on the professional activities of medical and pharmaceutical workers, as well as healthcare professionals with higher non-medical education in different fields of activity in institutions of various types and types. The organization of medical and sanitary-epidemiological activities to provide medical care to the population predetermines the presence of 4 types of health care institutions and the types of health care institutions corresponding to each of them:

— therapeutic and preventive (general hospitals, specialized hospitals, medical centers, dispensaries, clinics, maternity hospitals, hospitals, sanatoriums, etc.);

— institutions of the state sanitary and epidemiological service (state sanitary and epidemiological surveillance centers, anti-plague stations, etc.);

— special-type healthcare institutions (pathoanatomical bureaus, forensic medical examination bureaus, centers for combating AIDS and infectious diseases, etc.)

— pharmaceutical institutions (pharmacies, drug control centers, etc.).

The salary schedules for heads of healthcare institutions are built depending on the remuneration group of a particular type and type of institution (medical and preventive - hospital, clinic, etc., sanitary and epidemiological service institutions, state sanitary and epidemiological surveillance center, etc.) and the level of qualifications of the manager. The salaries of medical, pharmaceutical workers and specialists with higher non-medical education are established taking into account the social significance of the type of medical care, qualification category, academic degree, and the performance of additional functions related to the management of the team of a structural unit.

Qualification categories for medical, pharmaceutical workers and specialists with higher medical education are determined in accordance with the certification procedure. The healthcare system has permanent certification commissions for assigning qualification categories. Industry conditions for remuneration of workers in healthcare institutions provide for the streamlining of currently existing above-tariff payments, including the abolition of duplicate payments, compensation allowances that have lost their relevance, additional payments, etc.

c) The sectoral system of remuneration for workers in culture and art provides for the introduction of six basic salary schemes separately for federal, regional and municipal institutions:

— managers and artistic staff of performing arts organizations;

— artistic staff of performing arts organizations;

— managers and specialists of libraries, museums and other museum-type institutions;

— managers, artistic staff and specialists of cultural and leisure institutions;

— other specialists and employees of general professions for all types of cultural and art institutions;

— highly qualified workers constantly engaged in particularly complex and responsible work.

At the federal level, cultural and art institutions are divided depending on their importance into:

— particularly valuable objects of cultural heritage;

— objects of all-Russian significance;

— leading federal institutions;

— institutions classified in the first group.

At the regional and municipal levels, cultural and art organizations that determine the cultural image of the constituent entities of the Russian Federation and play a special role in the cultural life of the region are given the status of leading regional organizations. The remaining state and municipal institutions are divided into three groups, depending on the significance, volume of activity and service area of ​​the population, separately for libraries, museums and cultural and leisure institutions.

At the same time, it is proposed to maintain the current procedure for assigning regional and municipal institutions to wage groups, according to which the solution to this issue is transferred to the jurisdiction of the executive authorities of the constituent entities of the Russian Federation.

d) The sectoral system of remuneration for employees of scientific organizations in the public sector covers the following categories of workers: heads of scientific organizations, heads of design, design and technological organizations, scientists, engineering and technical workers of the main divisions of design, design organizations and other similar divisions of scientific organizations. It is planned to differentiate official salaries into two categories of scientific organizations:

— participating in the implementation of priority areas of science, technology and engineering and critical technologies at the federal level approved by the President of the Russian Federation

— other scientific organizations.

The division of scientific organizations into categories is carried out by decision of the presidiums of academies with state status, or executive authorities under whose jurisdiction the organization is located. The salary schemes provide for differentiation of salaries for employees with doctoral degrees, candidates of science, and employees without an academic degree. At the same time, the position of chief researcher can only be held by a doctor of sciences, and a leading researcher by a doctor and candidate of sciences.

Official salaries are calculated based on the possibility of providing them from the budget at the level of 85 percent of the budget wage fund. The presence of “forks” of official salaries is provided, which allows the head of the organization to determine the employee’s salary taking into account the results of certification. To attract highly qualified scientists and specialists (especially in solving problems of the real sector of the economy in accordance with government programs), it is envisaged that additional funds received from extra-budgetary sources by scientific organizations are used in the form of incentive bonuses to official salaries and bonuses.

Remuneration for employees of educational, health, cultural and scientific organizations is made according to the appropriate industry system, regardless of the departmental subordination of the organization in which they work. Thus, educational organizations are under the jurisdiction of almost all federal executive authorities. Remuneration for workers of these organizations will be made according to the unified industry system provided for them.

In addition to these systems, sectoral systems of remuneration for workers of social protection of the population, sports and physical education organizations, archival services, budgetary agricultural organizations, state employment service, hydrometeorological service, and remuneration systems for employees of organizations financed from the federal budget are being introduced. The Ministry of Defense and other power ministries and departments, as well as sectoral systems of organizations of a number of ministries and departments.

Fixed-term employment contracts.

The new system of organizing remuneration, along with the development of salary schemes, provides for the possibility of transferring employees to individual terms of remuneration and concluding fixed-term employment contracts with them. This organization of remuneration is provided for heads of organizations and certain categories of highly qualified workers.

The scope of application of fixed-term employment contracts is established in sectoral wage systems and depends on the nature of the industries and the characteristics of labor in organizations and institutions of the industries.

Levels of remuneration (official salaries, rates, compensation and incentive allowances, additional payments and other payments) according to individual conditions are provided within the wage fund without limitation by maximum amounts.

Labor rationing. New sectoral remuneration systems are created on the basis of the development of labor norms and standards, which serve as the basis for the preparation of staffing tables and the calculation of wage funds for public sector organizations. Creating and improving norms and standards for regulating labor processes is the most labor-intensive part of developing new remuneration systems, since over the past ten years the existing regulatory materials in public sector organizations have largely become outdated. To revise and improve labor standards and regulations, it is necessary to conduct an inventory of existing materials and develop a new full-fledged regulatory framework in order to determine labor costs and optimize the number of employees of public sector organizations.

Division of powers of the Russian Federation, constituent entities of the Russian Federation and local governments in the formation of remuneration systems for employees of public sector organizations

The Constitution of the Russian Federation establishes that issues of labor legislation are the subject of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation. [Constitution of the Russian Federation]

The introduction of new remuneration systems involves a division of powers between the Russian Federation and the constituent entities of the Russian Federation in terms of remuneration for employees of public sector organizations. It provides for the expansion of the rights of the constituent entities of the Russian Federation and local governments in terms of making decisions on the size of tariff rates (salaries), incentives and compensation payments to employees of organizations financed from the budgets of the constituent entities of the Russian Federation and local budgets. At the federal level, it is envisaged to establish uniform principles of remuneration for employees of public sector organizations, taking into account industry characteristics, complexity of work and qualifications of performers.

Industry-specific remuneration systems for employees of public sector organizations, financed from the federal budget, are established by the Government of the Russian Federation on the basis of proposals from federal executive authorities. Industry remuneration systems established at the federal level can be recommended for use by constituent entities of the Russian Federation and local governments. As a federal guarantee of remuneration for employees of public sector organizations, the minimum wage is maintained. [Journal “Social Policy and Social Partnership” No. 4 (2006).] Subjects of the Russian Federation determine wage systems for employees of public sector organizations, which are financed from the budgets of constituent entities of the Russian Federation and local budgets, based on the principles of sectoral wage systems established in at the federal level and introduce them independently within the time limits established by federal law. When determining the level of rates and salaries of employees of public sector organizations, the constituent entities of the Russian Federation are guided by their own financial capabilities.

At the same time, the rates and salaries established by industry remuneration systems at the federal level and their ratio with similar indicators in the constituent entities of the Russian Federation are taken into account when calculating transfers and the amount of financial assistance to the constituent entities of the Russian Federation. The executive bodies of state power of the constituent entities of the Russian Federation are assigned the functions of ensuring financing of wage costs for budgetary organizations of the constituent entities of the Russian Federation. The wage levels adopted in the regions will be fixed in the legislative acts of the constituent entities of the Russian Federation. Local government bodies independently determine wage systems for employees of public sector organizations, which are financed from local budgets, if such powers are granted by decision of the relevant constituent entity of the Russian Federation with the transfer of appropriate financial resources.

As a result of the implementation of this approach to the distribution of powers, the constituent entities of the Russian Federation and local governments will have the opportunity to independently determine the direction of spending their own budgets. At the same time, the responsibility of regional government bodies and municipal structures for the level of remuneration of employees of budgetary organizations in their subordinate territories will increase. The wages of employees of budgetary organizations should reach a new level, thereby reducing the difference between pay in the public sector and in industrial sectors. Indicators of wage growth using the example of healthcare workers:

Having analyzed the growth of wages with the introduction of a sectoral wage system, we see that thanks to above-tariff payments and an increase in the minimum wage, as well as adjustments made to the Unified Trading System, the wages of public sector workers become competitive in relation to wages in other sectors of the economy.