Scheme of official salaries and the procedure for establishing official salaries in higher educational institutions

What data is needed to calculate payroll?

To make payroll calculations, you will need individual data. For the calculation, two categories of numbers are needed:

For the calculation you will need the following data:

1. Monthly salary amount or rate. Salaries are calculated using two methods: time-based and piece-rate. Time-based earnings depend on the amount of time spent at work and are not related to the volume of work performed. In this case, it does not matter how much a person did in a day, the main thing is that he is at work. His presence or absence is noted on the work sheet, according to which payment is made. Piecework wages, on the contrary, are aimed at producing volumes of work or products.
2. The amount of bonuses received for length of service, professional excellence, irregular working hours, etc.
3. The amount of bonus payments, if any.
4. Other allowances.

All available data is added, resulting in “dirty” income.

Next, you need to calculate the deductions that will be made. Deductions are calculated as follows: initially, personal income tax is deducted from “dirty” income. For most citizens it is 13%. If an employee earns less than 40 thousand rubles, then he is entitled to a tax deduction of 400 rubles. It is necessary to take into account that there are categories that, although subject to the same personal income tax interest rate, have significant concessions in the form of additional deductions. For example, those who have minor children and whose income is less than 280 thousand will receive a deduction of one thousand rubles for each minor.

The amount received after withholding personal income tax is the amount of salary that this employee is entitled to for the month, but he probably will not receive this amount in his hands. This is because the following items will be deducted from net income:

1. Prepaid expense. According to the legislation of the Russian Federation, all employers are required to make transfers twice a month. As a rule, the advance amount is fixed and changes only when the salary increases.
2. Amount of alimony payments.
3. The amount of deductions for repayment of loans, loans, installments.
4. Compensation for material damage caused to the enterprise.
5. Refund of amounts erroneously credited last month.

If an employee has a sick leave certificate for a month, then sick days are calculated based on the average. The average monthly salary is calculated on the basis of income for the last 12 months worked; if the employee has been working for less than a year in the organization, then it is calculated based on the period worked.

Additional payments of a compensatory nature

1. Basic wages are wage payments for actual work performed.

2. Bonuses are incentive payments. Bonuses can be made on the following grounds:

• based on the results of work for the month;
• based on the results of work for the year;
• for the introduction of new equipment and technology;
• for saving material resources;
• for high-quality performance of work and tasks of the administration;
• for certain types of work;
• for qualifications and professional excellence.

3. Compensation. These are the payments:

• for night work;
• for working the second and third shifts;
• for overtime work;
• for work on holidays and weekends;
• for performing work in conditions deviating from normal working conditions;
• for combining professions;
• for high labor productivity;
• for the period of development of new production (products), etc.

4. Guarantees are payments for actually unworked, non-attendance time:

• length of service;
• payment of study leaves;
• payment for downtime through no fault of the employee;
• payment for forced absence;
• payment for the period of training of employees aimed at improving their skills or training in second professions;
• regional allowances;
• special allowances, etc.

The time-based remuneration system is used, as a rule, in relation to specialists whose job responsibilities are varied and difficult to quantify (for example, when it comes to accounting specialists, legal service employees, personnel workers, etc.).

If the indicator of the quality of work performed or service provided is more important than the quantitative indicator, then a time-based remuneration scheme should be used.

As for the piece-rate wage system, the priority area of ​​its application is production. That is, if you need to increase production efficiency while it is possible to measure the quantitative result of the work done, then you should introduce a piece-rate wage system.

• A time-based remuneration system is a form in which an employee’s salary is calculated from a salary or tariff rate, taking into account the time actually worked.
• Salary is the established amount of remuneration for the performance of labor duties, accrued for a fully worked month.
• Daily or hourly rate is a fixed amount paid per day or hour worked.

Areas of use

As a rule, a time-based form of remuneration is used when wages are set for management staff, office employees, and employees serving the main production of departments. But this is not a complete list of areas of application of PSOT.

This mode of settlements with personnel is used precisely in those areas of activity that are focused on the quality of the work performed, and not on the quantity of products produced or services provided.

This approach to the labor remuneration system encourages employees to constantly improve, raise their level of qualifications, and systematically take educational courses and trainings.

After all, the higher the level of knowledge, the more earnings.

PSOT is mainly used in the following areas of activity:

1. The work of a specialist is regulated by a certain rhythm or cycle.
2. The work is carried out on production conveyor lines.
3. Activities for repair and maintenance of equipment, machines, units.
4. These types of work in which quality is more valuable than the volume of work performed.
5. The type and areas of activity in which it is impossible to determine the quantitative factor of the work performed or the implementation of this procedure is irrational is difficult.
6. A type of work, the result of which is not the main indicator of his work activity.

For example, PSOT is established in relation to medical workers, teachers and teaching staff, accountants, and personnel officers. In most cases, the salary of state and municipal employees is also determined according to this regime.

In simple words, it is quite difficult to calculate the quality of work of an accountant or personnel officer in the reporting month.

This will take an incredible amount of time. In addition, it turns out that if in the reporting month there were fewer of the same orders, then earnings should be lower.

The conditions for accrual and payment of remuneration must be established when an employee is hired. They are prescribed in the employment contract, drawn up in two copies. The employment contract must stipulate the amount of salary or tariff rate, allowances and bonuses.

If a time-based wage system is used, the amount of remuneration for a fully worked month should not be less than the established minimum wage. The federal minimum wage as of January 1, 2019 is 11,280 rubles.

This part of the salary should be distinguished from compensation for costs associated with the performance of labor duties and guaranteed by law (Article 164 of the Labor Code of the Russian Federation). These include, in particular, payments:

• for business trips;
• for transfer to work in another area;
• in case of downtime due to the fault of the employer;
• for delay in issuing a work book, etc.

The number of “salary” compensations includes, for example:

• payments for special working conditions;
• compensation for work in certain areas with an unfavorable climate;
• when combining positions;
• for overtime work, etc.

Let's look at some of them in more detail.

For example, according to Art. 146 of the Labor Code of the Russian Federation, employees who work in conditions recognized as dangerous or harmful to health are entitled to a higher level of remuneration compared to other employees. The list of factors that have a negative impact on the human body was approved by order of the Ministry of Health and Social Development of Russia dated April 12, 2011 No. 302n.

Read about some of the nuances of harmful working conditions here.

Certain areas for which work in which a compensation bonus is awarded include:

• regions of the Far North;
• areas equated to the northern regions;
• other areas with special climatic conditions.

When determining the coefficient of the corresponding additional payment to wages, it is necessary to take into account the legislation:

• federal (norms of the Labor Code of the Russian Federation, Law of the Russian Federation dated February 19, 1993 No. 4520-1);
• regional (increased rates of coefficients may be established);
• THE USSR.

IMPORTANT! Many Soviet norms and regulations continue to apply in this area.

For more information about bonuses for work in certain areas, read the article “What benefits are available to workers in the Far North?”

The types of remuneration include its classification into basic and additional.

The main types include:

• remuneration for hours worked;
• payment at various rates and prices;
• allowances for the quality and timeliness of performance of job duties;
• increased pay for working on holidays and weekends.

Additional types include:

• payment for rest time;
• benefits for dismissal of employees, etc.

There are 2 main forms of remuneration: time-based and piece-rate.

Time wages are based on the number of hours worked and are not related to actual work results.

Based on Part 1 of Art. 150 of the Labor Code of the Russian Federation, work with time-based wages, involving the performance of duties of various qualifications, is subject to payment according to a higher qualification.

For minor workers, wages are calculated taking into account their reduced working time. If desired, the employer has the right to pay additional payments to such employees.

Piecework payment depends directly on the results of work, but is not related to the time spent on it.

If an employee performs work of various qualifications on a piecework basis, then his salary is calculated according to the corresponding prices for the work performed.

Read about the procedure for calculating salaries here.

IMPORTANT! One of the basic principles of labor law is to ensure payment of wages not lower than the minimum wage (Article 2 of the Labor Code of the Russian Federation). Find its size for 2020 and previous years in this article.

Payroll formula

Even a person who does not have an economic or accounting education will not be difficult to understand how the salary calculation formula is applied. It's quite simple:

1. Take a salary or tariff rate.
2. Add to it all the required allowances.
3. Subtract personal income tax from the amount received.
4. Take away all due deductions.

Such a simple method in practice can turn out to be quite problematic, because nuances are important when calculating salaries. Here it is impossible to roughly estimate how much your salary will be credited, but it is important to calculate everything down to the last penny.

So, for employees who have a fixed salary, you can use the following formula, with its help you will understand how to calculate salary based on salary:

((Salary + additional payment for length of service + bonus) - tax deduction) - 13% personal income tax = salary

If you worked for less than a full month, you need to calculate how much salary will be paid, because all other payments are calculated from this amount.

To do this you need to know how:

1. Salary / for the number of working days in this month.
2. The amount received in rubles will express the average daily payment in a particular month.
3. The resulting amount is multiplied by the number of days actually worked. As a result, we receive not only the amount of salary due for payment, but also the figure from which subsequent additional payments will be calculated.

To calculate bonuses, you simply need to multiply your salary on the calculator by the established bonus percentage. But to calculate the amount paid for length of service, two indicators are needed:

According to generally accepted Russian standards, the bonus for length of service has the following percentages:

1. 10% for those who have worked for more than one year but less than five years.
2. 15% if the experience is from five to ten years.
3. 20%, if you have ten to fifteen years of experience.
4. 30% for all those who have worked for more than fifteen years.

The remaining additional payments will be divided into percentage and fixed. However, regardless of this, they are calculated in the same way. If the delivery amount is fixed, but the full month has not been completed, the additional payment amount must also be divided by the number of working days. The result obtained is multiplied by the actual time worked.

The situation with piecework payment is a little more complicated. Here the employee must clearly know what the price of the volume of work performed or the product produced is.

If, for example, for each kilogram of nails produced a person is paid an amount of X, then he must do the following step by step:

1. Find out the exact volume of products produced per month.
2. Multiply the resulting quantity by the set rate - we get Y.
3. Multiply the resulting amount Y by the bonus percentage (P).
4. Multiply the number Y by the percentage for length of service (B).
5. U + P + V = ZP

Next, we subtract the tax deduction from the salary, if there is one, and subtract 13% of personal income tax. Net earnings received. A similar approach can help in deciding how to calculate wages by the hour.

How are they deciphered in Art. 129 of the Labor Code of the Russian Federation, the terms “tariff rate” and “basic salary”?

Based on the provisions of Art. 129 of the Labor Code of the Russian Federation, the term “tariff rate” means a fixed payment for an employee of a specific qualification for fulfilling a labor standard per hour or other time unit. In this case, other payments (compensatory, incentive, etc.) are not taken into account.

In a similar way, but with a slight temporal nuance, another salary term is deciphered - official salary. According to Art. 129 of the Labor Code of the Russian Federation, official salary is a fixed monthly salary for performing job duties of established complexity, calculated without compensation, incentives and social additional payments.

A slightly different character is given to the term “basic salary”, separately prescribed in Art. 129 Labor Code of the Russian Federation. The main difference between this term and official salary is that it applies to state and municipal employees.

Based on legislative terminology, the basic official salary is the minimum wage rate or the minimum official salary of a specified group of workers of a certain qualification without compensating, incentive and social payments.

Everything described in Art.
129 of the Labor Code of the Russian Federation, terms and definitions have remained unchanged over the past 10 years. You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

Payroll examples

Before we start looking at specific examples, it is necessary to summarize everything that has been said above:

1. The procedure for calculating earnings is always the same - all payments are added separately and all amounts to be deducted are also separately. The difference between these amounts is the net income that the employer is obliged to pay.
2. Salaries, rates, bonuses, allowances are all prescribed in local regulatory documents. Everything that is not specified there can be paid only by the good will of the employer.
3. The regional coefficient is adopted at the state level. It must be applied to each employee without exception and calculated according to the legal amount.
4. Personal income tax for all individuals is 13%.

Here are examples of salary calculations.

Let's start with the simplest example: an employee has a salary of 22,000 rubles. He has no other allowances. But over the past month he worked only 19 days instead of 23. In addition, he was given an advance of 7,000 rubles. It is necessary to calculate how much to accrue to his salary.

1. 22,000/23 = 956.52 rubles. in one working day.
2. 956.52*19 = 18173.88 rub.
3. 18173.88 – 400 (the amount of the required deduction) = 17773.88 rubles.
4. 17773.88*0.13 = 2310.6 – personal income tax amount.
5. 17773.88 – 2310.6 = 15463.28 rubles. net salary.
6. 15463.88 – 7000 advance = 8463.88 rubles. will be issued on the card.

Let's take a more complex example: an employee has a salary of 28,000 rubles, he has worked at this enterprise for 6.5 years, so he receives an additional payment for length of service in the amount of 15% of his salary. In addition, this month he will receive a bonus of 25% of his salary. But he will have to pay child support for two children, and he also took an advance of 20,000 rubles. Let's take into account the fact that he lives in Kamchatka and has an increasing coefficient of 2.0.

1. Let's calculate the length of service, it is calculated from the salary 28,000 * 15% = 32,200 rubles.
2. Let's calculate the premium 32200*25% = 40250 rubles.
3. 40250*2.0= 80500 rub.
4. 80500-400 tax deduction = 80100.
5. 80100*0.13= 10413 personal income tax.
6. 80100-10413= 69687 rub.
7. 69687 * 0.33 alimony for two children = 22996.71 rubles.
8. 69687-22996.71= 46690.29 rub.
9. 46690.29-20000= 26690.29 rub. for issuance on the card.

On the Internet you can find a salary calculator that will help you find the answer to the questions:

• how to calculate the average monthly salary;
• how to calculate salaries and calculate personal income tax;
• how odds are calculated and much more.

The salary calculator makes automatic calculations. The user only needs to fill in the empty windows with individual information and get the result.

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

Today we will talk about what the official salary is for, on what principle it is calculated and whether it can be changed.

Art. 129 of the Labor Code of the Russian Federation: what is the meaning of the term “wages”?

In Part 1 of Art. 129 of the Labor Code of the Russian Federation reveals the term “wages” from the position of labor legislation. Based on the components of the salary described in this article, the term “salary (wages)” is complex and includes 3 groups of elements:

• basic labor remuneration;
• compensation payments;
• incentive payments and bonuses.

Each of them, in turn, is divided into subgroups. Let's consider the main component of wages - remuneration for labor. It depends on the following factors:

• employee qualification level;
• complexity and amount of work performed;
• conditions under which work duties are performed.

This group of factors, on the basis of which remuneration for labor is determined, is typical for the “salary” system of most companies. Employees realize that the higher their qualifications, the more complex the tasks performed and the greater the amount of work performed, the higher the remuneration for their work. An employer that pays equal remuneration for different volumes and complexity of work experiences a constant shortage of workers who leave it due to disagreement with the equalization.

Coefficients for calculating official salaries

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

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

Thus, the minimum wage established at the state level serves as the basis for establishing the official salaries of employees.

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

• work load;
• specialized education;
• qualification;
• work experience.

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

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

1. Industry schemes are used to determine the salaries of employees of organizations financed from budgetary sources.
2. Salary schemes approved at the level of firms financed from their own funds take the form of a staffing table indicating the range of specialist positions and the corresponding salary amounts.

The salary schedules for both groups may indicate a salary range, called a salary range.

Establishing minimum and maximum wages makes it possible to determine employee salaries individually, based on their qualifications, work experience, volume of work performed and business qualities.

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

According to labor legislation, the wage regulations may provide for the establishment of a personal increasing coefficient :

If an increasing coefficient is established, the amount of upcoming payments is determined by mathematically multiplying the salary by the coefficient.

A personal increasing coefficient can be assigned taking into account:

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

The State Committee of the USSR Council of Ministers for Labor and Social Issues approved a unified nomenclature for the positions of engineers and employees, which covers all their categories, including executives.
This nomenclature serves as the basis for the development of job characteristics and tariff and qualification reference books for engineers and employees, salary schemes, staffing of enterprises and organizations. [p.103] The system of official salaries for engineers and employees plays the same role as the tariff system for remuneration of workers. Schemes of official salaries are developed by industry and represent groupings of positions according to the amount of payment, taking into account the following main factors: 1) the importance of the industry in the national economy of the country. and specific working conditions 2) the size, nature and complexity of production 3) the range of positions and responsibilities corresponding to the position of the employee 4) the qualifications of workers, the degree of their theoretical and practical training. The first group of factors is taken into account when differentiating salaries of workers performing identical functions in different sectors of the national economy, the second group - when differentiating salaries within an industry, the third and fourth groups - when differentiating salaries within an enterprise (organization). [p.103] The director of the enterprise approves the salaries of engineering and technical workers and employees in accordance with the salary schedule within the limits of the wage fund. [p.109]

The production association, within the framework of the general wage fund, allocations for the maintenance of the management apparatus and in accordance with the list of production units provided for by the association's charter, develops the structure and staff of the association in relation to standard structures and staff and standards for the number of engineering and technical workers and employees. The structure and staff of the association are approved by the general director (director), who, on the basis of current legislation, establishes and changes the official salaries of engineering and technical workers and employees in accordance with the official salary scheme and within the limits of the wage fund, calculated according to the average salaries of the official salary scheme, as well as approves the cost estimate for maintaining the management apparatus of the association within the limits of the allocations established by the superior body for this purpose. [p.110]

The salary scheme allows you to take into account the employee’s experience, initiative and activity. The most capable and long-serving specialists and managers are paid at the upper limit. The lowest level of official salary is intended for entry-level workers. [p.220]

Job salary schedules provide minimum and maximum salaries for each position. Below is a diagram of official salaries of individual management and engineering workers employed in the oil refining industry, by group of enterprises, workshops, installations (in rubles) [p.93]

The salary scheme provides for different salary levels depending on the importance of the enterprise in a given industry and the workshop in the enterprise. [p.177]

The specific salary amount for each employee is established by the enterprise administration within the limits of the official salary scheme. In order to create an advantage in remuneration for workers engaged in work with harmful and especially harmful working conditions, salaries for work with hazardous working conditions are increased by 10%, and for work with especially hazardous working conditions - by 15% compared to the official salaries of engineering specialists. technical [p.178]

The ongoing changes in the organization of remuneration for employees are aimed at increasing official salaries for managers, specialists and employees by an average of 30-35%, ensuring uniformity in the remuneration of employees in manufacturing industries and introducing a general salary scheme for them, establishing more differentiated remuneration for managers, specialists and employees, depending on the quality, efficiency of labor and the final results of their work, bring the job titles of these employees in accordance with the work performed and salary schedules. [p.126]

Based on official salary schemes, which are a type of time-based payment, wages are paid to managers, specialists and employees. [p.126]

Electrical engineering industry enterprises use salary schemes for managers, specialists and employees of production associations and mechanical engineering enterprises. [p.126]

Based on the industry salary scheme, each enterprise develops a staffing table, which is approved by the head of the enterprise. The staffing table indicates the range of salaries, i.e. the maximum and minimum salaries. This makes it possible to more objectively evaluate [p.126]

Official salaries for deputy managers, chief accountants and deputy chief engineers are set at 10-30%, and for assistant managers - 30-40% lower than the salary of the corresponding manager, if they are not listed in the official salary charts. [p.127]

The work of engineering and technical workers and employees is paid on a time basis based on official salary schemes approved by the government. The size of the official salary depends on the group of the enterprise, which, in turn, is determined by its capacity and the complexity of working conditions. [p.44]

With a decrease in the number of salary schemes, the difference between the minimum and maximum salaries of specialists by position increases, which makes it possible to more accurately take into account individual qualities, professional level, volume and complexity of work performed. [p.46]

The USSR State Committee for Labor and Social Issues approved a unified nomenclature for the positions of engineers and employees, which covers all their categories, including executives. This nomenclature serves as the basis for the development of job characteristics and tariff and qualification reference books for employees, salary schemes, staffing of enterprises and organizations. At the same time, it is necessary to distinguish the concept of position, which defines the range of duties, rights and responsibilities of an employee, from the concept of specialty, which defines the role of work activity that requires certain knowledge and work skills acquired through special education or practical experience. [p.244]

In recent years, wages have been streamlined in construction by introducing increased hourly wage rates for workers, salary schemes for engineering and technical workers and office workers, tariff and qualification reference books and wage systems. All this significantly contributed to increasing labor productivity, reducing construction time, improving the quality of work performed and increasing average wages. [p.176]

Government decrees establish and change the tariff system of remuneration and salary schemes that are mandatory for enterprises and institutions of the country. Without a single centralized planning and regulation [p.177]

There was no unity in the salary schemes for management and engineering workers. In oil drilling and production, payment was established by dividing enterprises into two categories, in oil refining - into three. Indicators for the distribution of enterprises by groups are outdated. Therefore, workers of the largest oil refineries, as well as [p.322]

The salary chart highlights the most important and responsible positions. The organization of production processes and the results of economic activities largely depend on the workers occupying these positions. This applies, for example, to the position of a company manager. [p.330]

On the same basis, salary schemes for other industries (oil and gas production, oil and gas refining, oil and gas transportation, etc.) are built. They differ by category of enterprises and organizations and by salary, reflecting the importance of the industry and the complexity of the processes. [p.331]

In accordance with the decisions of the Communist Party and the Soviet government, a lot of work has been done to streamline wages. The plurality of tariff scales and rates has been eliminated, wages for low-paid workers have been increased, the gap between maximum and minimum wages has been reduced, new tariff and qualification reference books have been developed, and the salary scheme has been unified. [p.160]

The current standard staff and salary schemes in many cases do not contribute to the further development of economic accounting. Therefore, it is of utmost importance to provide greater rights to the construction organization in the formation of such a production structure of its units, as well as management apparatus, which contribute to the further development of economic accounting and the economical achievement of final economic results. [p.366]

Remuneration for engineers in the gas industry is carried out according to a time-bonus system. The remuneration of engineers is based on a unified salary scheme and the provisions on bonuses for engineers established for engineers. [p.158]

The salary scheme provides for different salary levels depending on the position held and the importance of the enterprise. Job salaries for engineers are often set within a certain range, reflecting the maximum and minimum salaries for each position, taking into account the employee’s business qualities and qualifications. The official salary scheme is also used to pay employees - accountants, accountants, cashiers, typists, secretaries, etc. [p.158]

The salary scheme provides for different salary levels depending on the position held and the importance of the enterprise. [p.163]

Remuneration for engineering and technical workers and employees is made on the basis of official salary schemes, which is a type of time-based payment. [p.211]

In industries, there are sectoral salary schemes that provide a list of positions and indicate salary limits for each position. At enterprises in the electronics industry, salary schemes are used for management, engineering and technical workers and employees of the mechanical engineering and metalworking industries. Official salary schemes are established and amended by the Government of the USSR, which ensures a unified state policy in the field of remuneration for this category of workers. [p.212]

With a decrease in the number of official salary schemes, the difference between the minimum and maximum salaries of specialists by position increases, which makes it possible to more correctly [p.193]

The basis of the tariff system is for workers - tariff rates, tariff schedules, tariff and qualification reference books for specialists and employees - salary schemes, as well as regional wage coefficients. [p.190]

The wage fund of engineering and technical workers, employees, MOP and security is regulated by the salary scheme and staffing table, indicating the number of employees for each position and the salary established for them. [p.158]

The tariff base is a set of norms and conditions for differentiation of wages depending on the complexity and working conditions. Elements of the tariff basis are tariff rates, tariff and qualification directories of works and professions, qualification directories of employee positions, regional coefficients, salary schemes, allowances and additional payments to rates (salaries), bonuses, conditions for the formation of wage funds, income indexation rules. [p.341]

The main elements of the tariff system for remuneration of workers are tariff and qualification reference books, tariff rates and tariff schedules. Remuneration for management, engineering and technical workers and employees of oil supply organizations is carried out on the basis of official salary schemes. One of the elements of the tariff system for workers and employees are regional coefficients. [p.241]

The enterprise develops the structure and staff in relation to standard structures and staff approved by a higher authority, and sets official salaries for engineering and technical workers and employees in accordance with the official salary scheme within the general wage fund. Within the same limits, highly qualified craftsmen and technical workers may be given a wage supplement of up to 30% of their official salary. For this purpose, with the permission of a higher body of economic management, up to 0.3% of the planned wage fund allocated to the enterprise is used. [p.125]

MANAGEMENT POSITION - a primary structural element in management bodies, determined by established tasks, duties, rights and responsibilities. The Qualification Directory of Employee Positions contains more than 500 qualification characteristics of positions of managers, specialists, and other employees. Job titles are the basis for the development of salary schedules, staffing schedules, job descriptions and other organizational and regulatory documents. We can distinguish full-time, vacant, leading, managerial, special, and technical positions. [p.75]

The Resolution of the State Committee for Labor and the All-Russian Central Council of Trade Unions of March 16, 1971 approved the Indicators for classifying general construction, specialized, mine construction, repair and construction organizations and other organizations equivalent to them as groups for remuneration of management and engineering workers. This resolution serves as the basis for the development of job characteristics and tariff and qualification reference books for engineers and employees, salary schemes, staffing of enterprises and organizations. [p.191]

The streamlining of wages in the oil and gas industry led to the unification of salary schemes for management and engineering workers and to the division of all enterprises and organizations in this industry into five categories. Independent salary schemes are established for oil and gas production, well drilling, geological exploration, oil and gas refining, oil and gas transportation, auxiliary services, etc. For example, oil and gas production associations are divided into two groups depending on planned volume of oil and gas production or number of operating wells. Associations with at least 80% of automated or telemechanized well stock belong to the first group, regardless of production volume. [p.329]

Based on the industry salary scheme, each enterprise develops a staffing table, which is approved by the head of the enterprise. The staffing table indicates the maximum and minimum salary amounts (salary range), in accordance with which the head of the enterprise sets the salary for a particular employee. This makes it possible, when setting a salary, to more objectively assess the individual qualifications of each employee, the complexity, responsibility, volume of work assigned to him and at the same time increase the salary as the employee’s qualifications increase. [p.212]

Each industry has its own salary schemes for employees. In the oil and gas industry, in accordance with the Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of September 17, 1986, a new salary scheme for managers, specialists and employees is being introduced. Salary schemes are supplemented with a system of indicators and characteristics for classifying workers into one or another wage group, then these schemes are approved by the government. [p.197]

The schemes for each group of positions provide for minimum and maximum salaries. The gaps between minimum and maximum salaries range from 15 to 20% for management positions. For specialists, with the introduction of new salary schemes, the differences between the minimum and maximum salaries are 20-25%. This allows enterprise managers to set salaries for specific employees for high achievements in work. In addition, the resolution provides for bonuses of up to 50% of the official salary for performing particularly important work. [p.198]

Organizational rules are based on local or state law. They relate to such issues as determining the purpose and nature of the company's activities, its relations with government agencies, the legal form and charter of the company. These rules establish the owners of the company, their rights and responsibilities, as well as the amount of dividends, compensation of senior managers and bonuses, salary schedules, capital limits.

The legal status of PSMO is regulated by the Regulations on the Industrial Construction and Installation Association. In accordance with this provision, the PSMO is formed by the ministry. The structure and staff of the PSMO are approved by the WSMO in accordance with the standard structures and staff, within the limits of the wage fund established by the association and the maximum allocations for the maintenance of the management apparatus in compliance with official salary schemes. [p.21]

How does the salary increase work?

A salary supplement is an additional payment for professional activities, calculated on the basis of:

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

Attention! Information about the employee’s bonus must be reflected in the employment contract as conditions for payment for work activities.

Salary supplements are of two types:

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

If an employer wishes to establish a bonus for an employee in the absence of conditions for establishing a mandatory additional payment, then such a bonus will be considered personal and is established on an individual basis.

A personal allowance can be established for employers for:

• employee's work experience;
• professional excellence;
• working with trade secrets;
• knowledge of a foreign language;
• academic degree;
• work results.

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

In any case, the amount of any additional payment must be reflected in the employment contract. In some cases, it is permissible to refer to a document defining the procedure for calculating a personal bonus to an employee’s salary.

Tariff and salary forms of payment according to the Labor Code

In Art. 129 of the Labor Code also provides the concepts of tariff rate, salary and base salary. Based on this, the forms of remuneration differ. The employer can choose any of them depending on the individual characteristics of the job.

The tariff rate, the definition of which is contained in Part 3 of Art. 129 of the Labor Code, is one of the elements of the tariff payment system. The size of the tariff rate depends on the working conditions and intensity of the employee’s work.

The tariff rate represents the main part of the salary, which does not take into account compensation, social and incentive payments. It is established for the employee’s fulfillment of the labor standard per unit of time. Based on this, daily, hourly and monthly tariff rates are distinguished.

For the most low-skilled labor, a tariff rate of the first category is assigned . It determines the amount that is due to an unqualified employee for work for a certain time. The remaining categories are established for employees depending on their qualifications (then we are talking about tariff categories) or the level of professional preparedness (qualification categories). To determine the amount of payment, you need to multiply the rate of the first category by the tariff coefficient assigned to this category.

Salary or official salary also presupposes that an employee performs a certain measure of work with a given complexity. But it is always set based on the month worked. The salary also does not include compensation, incentive and social payments.

The disadvantages of the salary system are that it does not motivate employees well enough to increase productivity. Therefore, wages are usually paid in a salary-bonus form.

Social benefits include those that are conditioned by the labor relationship between the employee and the employer, but do not depend on the quantity and quality of labor. Such payments can be introduced at the enterprise by the norms of collective agreements, agreements or local regulations.

According to Rosstat instruction No. 116 of 2000, social payments include those related to benefits provided to employees: payment for their treatment by the employer, rest, travel, employment, etc. This does not include the amount of benefits paid from extra-budgetary funds.

According to the above instructions, social payments include:

1. One-time benefits upon employee retirement.
2. Supplement to pensions for working pensioners.
3. Insurance payments under personal, medical or property insurance contracts.
4. Expenses for payment of medical services provided to the employee.
5. Payment for employee vouchers , excursions, classes in sports clubs.
6. Reimbursement for costs of prosthetics.
7. Payment for subscriptions to newspapers and magazines.
8. Gifts for the employee and his family members.
9. Other payments.

Basic salary

Also in the Labor Code there is a definition of the basic salary. This concept is applied only in budgetary organizations at the state and municipal levels for workers and employees. The meaning of this concept is that a public sector employee cannot be paid below the basic salary.

Basic salaries are intended to establish a fair salary for one professional group and to prevent unreasonable differentiation of labor for employees of state and municipal institutions and to prevent understatement of salaries.

Unique order to change (increase) official salary

A change in an employee's salary can be initiated by a memo indicating the reasons for the change in salary. If the salary is subsequently reduced, the wishes of the line manager will not be taken into account.

Reasons for increasing the salary may be:

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

In addition, salary increases may be initiated as a result of changes in job responsibilities.

To raise the issue of a salary increase:

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

Since this order does not have a form approved at the legislative level, any institution has the right to draw it up in a free format on the company’s letterhead. It is extremely important that the order reflects the following data:

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

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

Organizational and legal form

ORDER No. (order number)

about a salary increase (employee's name in the dative case)

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

1. Set (position and full name of the employee) official salary in the amount of (new salary amount in figures and words) rubles from (date of salary change).
2. The chief accountant (full name of the accountant) must ensure timely payments of the salary specified in paragraph 1 of this order and other amounts calculated on the basis of it, as well as monitor the correctness of execution of all personnel documents.
3. The HR department inspector (full name of the HR department employee) makes changes to the staffing table (date and number of the staffing table), setting the salary for the position (position name) in the amount of (amount of the new salary).
4. The HR department inspector (full name of the HR department employee) prepares an additional agreement to the employment contract (date and number of the employee’s employment contract) with (employee’s full name) on setting a salary in the amount of (amount of the new salary) from (date of salary change).
5. The inspector of the HR department (full name of the HR department employee) familiarizes himself with this order (full name of the employee) against signature.

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

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

I have read the order (full name of the chief accountant)_________________ (signature) __ I have read the order (full name of the HR department employee)___________ (signature) __ I have read the order (full name of the employee)___________________________ (signature) __

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

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

A salary calculator is a service that allows you to find out how much an employee will receive in person at the end of the month. It will be needed not only by the employees themselves, but also by those who are going to hire people.

You have entered more working days than there were in the 2020 billing month. Please check the correct quantity. Note! Our calculator does not calculate payment for overtime.

Almost always, in vacancies, instead of the salary that the employee will actually receive, the salary is indicated. And many people don’t even realize that salary and wages are not the same thing. And in order not to delve into the rules of how to calculate salary based on salary, the calculator on our website will help.

Concept and composition of salary

According to labor law, the official salary is a permanent and fixed part of the salary.

The employer cannot pay the employee less than this amount for the time actually worked. The salary does not change if the employee was always at the workplace during working hours.

It may decrease if the employee does not go to work (sick leave, vacation, etc.).

Various additional payments cannot be included in the official salary. All allowances, compensations and additional payments are not included in it. Thus, the official salary is the employee’s rate without additional payments.

Both of these concepts are used to determine the minimum wage. When calculating an employee's salary, the actual results of his activities are not taken into account. He will receive it even in their absence.

The use of a salary scheme is necessary in cases where it is impossible to establish evaluation criteria and objectively determine the amount of work done.

An employee is paid for his overall contribution, and his performance depends on the work of the entire team.

The first takes into account the time spent on performing a certain amount of work and the qualifications of the employee. The second form is used when there is a clear evaluation criterion. For example, manufactured parts. This form is usually used in industries where there are clear production standards. There, employees' salary directly depends on their personal performance.

Installation

In order to set the official salary, the employer must proceed from the total size of the wage fund. This must be done for each individual month. Please note that if there are holidays, salary costs may increase.

Next, you need to determine the gradation according to which salaries will change. All positions from cleaner to manager must correspond to a certain rank. This is followed by determining the amount of funds for each of them. Official salary rates are determined by dividing the amounts received by the number of employees of each rank.

It is also necessary to set some gaps in larger and smaller directions. This way the company gets the opportunity to influence the employee’s activities. These can be either incentive payments or deductions for negative indicators.

All calculations are carried out without taking into account the payment of necessary taxes. They will be calculated from the actual accrued salary.

It should be noted that salary schemes are used only in organizations with budgetary funding. They are used by state and municipal institutions. Companies that are self-financing use a staffing scheme. It contains a list of positions and the corresponding salary.

The official salary is part of the salary. It also consists of compensation, incentive payments and deductions.

Compensation payments include additional payments for hazardous working conditions, overtime, and shift schedules. This also includes the regional coefficient.

For each region, the Russian government sets a certain increasing index for labor compensation in difficult climatic or geographical conditions.

Incentive payments are everything an employer does to encourage the activities of its employees. This includes various bonuses, bonuses for fulfilling and exceeding the plan, and other rewards.

Typically, the employer strives to increase the gap between wages and official salary. Through bonuses, he stimulates the employee and intensifies his activities. In some industries, the salary is only 20% of the wages paid.

Calculation of allowances

An increase to the official salary recognizes the employee’s past achievements and motivates him for further successful work. There are mandatory and optional surcharges. Mandatory allowances include allowances for difficult working conditions, business trips, and shift work.

Optional payments include payments when the employer wants to recognize or reward an employee. Such allowances are set individually. These include payments for length of service, professional excellence, work results, academic degrees, etc.

All allowances must be reflected in the employment agreement. Sometimes reference to regulations is allowed.

Salary is used to calculate the amount of additional payments. Since they are most often set in the form of a coefficient, a basis for their calculation is necessary. Thus, the official salary is the basis for determining the amount of the entire salary. The amount of bonuses is determined by multiplying the coefficient by the salary.

Sometimes there are reasons for a salary increase. These may include length of service, passed certification, regularly exceeding the plan, and changes in job responsibilities. Another reason may be that the employee has improved his or her qualifications.

To increase the salary, the immediate supervisor writes a memo to his superiors justifying the increase. After that:

1. There is an agreement with the head or authorized person of the organization.
2. The HR department is preparing a separate order to change the employee’s salary and make changes to the staffing table.
3. All changes are reflected in an additional agreement to the employment contract and signed by both parties.

All changes and additions come into force immediately after signing. Drawing up an order and agreement is mandatory. Without them, all changes in the amount of official salary are invalid.

We report the following: According to the Labor Code, the concepts of salary and official salary are identical.

This is a fixed amount of remuneration for an employee for performing labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments.

In the regulations of the Ministry of Health there is also no distinction between official salary and salary.

The premium for an extended scope of work is established by agreement of the parties. The legislation does not establish either a minimum or maximum value.

At the same time, additional payment for harmful working conditions and additional payment for expanding the service area are payments of a compensatory nature. Determine the amount of compensation payments as a percentage of salaries (rates) or in absolute amounts.

To avoid disagreements with employees, it is advisable to prescribe the procedure for remuneration for expanding service areas in the Regulations on remuneration.

At the same time, a different remuneration procedure may be approved at the regional or local level.

Rationale

• The journal “Accounting in an Institution” - recommendations with practical examples, postings and links to regulatory documents, are prepared with the participation of specialists from the Ministry of Finance.

1. State Finance Help System - Document database, practical recommendations, expert support, services and calculators, video seminars, magazines, and much more.

The magazine “Salaries in a budgetary institution” - features of remuneration, calculation of vacation pay, benefits, allowances, bonuses and other payments. Accounting and tax accounting of all calculations.

School of the chief accountant of government agencies - advanced training courses for accountants of government agencies in all areas of activity. Complies with the professional standard “Accountant”.

Remuneration is one of the main conditions of labor relations between the employee and the employer. This concept includes:

• calculation rules;
• size;
• payment terms;
• components.

Based on Art. 57 of the Labor Code of the Russian Federation, the most important information about payment (size, salary allowances) must be included in the employment contract, and additional information (for example, specific terms, calculation rules, etc.) should not change the position of the employee for the worse compared with the law.

From the definition enshrined in Art. 129 of the Labor Code of the Russian Federation, it follows that salary means employee remuneration, taking into account:

• specific qualifications;
• complexity of conditions;
• workload.

This concept also includes:

• compensation payments;
• incentive payments (including various salary supplements and bonuses).

It is necessary to dwell on the composition of payments in more detail. For a simpler understanding, we will show the important components of the salary with examples in the table.

How to use the calculator

To calculate your salary using our service, enter the initial data. The program will do the rest.

Let's say your salary is 30,000 rubles. For a fully worked September, you will be credited 30,000 rubles, but personal income tax will be withdrawn in the amount of 3,900 rubles and only 26,100 rubles will be issued (transferred to the card).

Try calculating your salary based on your salary; the calculator will give you the answer instantly. The only thing is that he does not know how to count overtime, and if the hours are exceeded, the program will not work. But if you worked for less than a full month, let’s say you were hired in the middle of the month, the system will take into account the number of days worked and change the totals.

What compensation payments does Art. 129 of the Labor Code of the Russian Federation?

In addition to remuneration for labor, the legislation provides for compensation payments - elements of remuneration intended to reimburse the employee for the costs incurred in connection with the performance of his labor function.

Art. 129 of the Labor Code of the Russian Federation does not contain a specific list of such payments. These include:

• additional payments for work in conditions deviating from normal (difficult, harmful, dangerous, etc.);
• payments for work in special climatic conditions;
• additional payments for combining professions (positions);
• additional remuneration for expanding service areas, overtime work, night work, weekends and holidays, etc.

Study the nuances of compensation payments using materials from our website:

• “Work at night according to the Labor Code (nuances)”;
• “How does the additional payment for substitution during vacation work?”.

Features of manual payroll calculation

Labor legislation defines salary and wages (Article 129 of the Labor Code of the Russian Federation):

• salary - a fixed amount of remuneration for an employee for a calendar month without taking into account compensation, incentives and social payments;
• incentive payments - additional payments and bonuses of an incentive nature (bonuses and incentive payments);
• compensation payments - additional payments and allowances of a compensatory nature (for work in special climatic conditions or in special conditions and other payments);
• wages - remuneration for work, which consists of salary, taking into account compensation and incentive payments. In colloquial speech the concept of “dirty salary”, or gross salary is used;
• take-home salary - the amount of wages to be paid to the employee, or accrued wages minus personal income tax. In colloquial speech it is sometimes referred to as “net pay” or salary net, and a detailed calculation of wages by salary calculator has just helped us do it.

Pay systems

The organization independently develops a system of financial motivation for employees. Different payment systems are established for different categories of employees. The main remuneration systems are:

The amount of salary payments depends on the position held. This system is used to reward specialists with a wide range of work. Directors, lawyers, engineers, accountants and other specialists who calculate salaries based on salaries will need a calculator every time they index payments.

Remuneration at the tariff rate is established as the amount of remuneration for fulfilling the norm. This method is used mainly for temporary workers and piece workers (turner, builder, combine operator, etc.).

Deadlines for calculation and payment of wages

The payment date is set in one of the following documents: internal labor regulations, collective agreement or employment contract. Wages are paid at least every half month (Article 136 of the Labor Code of the Russian Federation). The final payment for the month is made no later than the 15th.

In practice, the payment period is set without taking into account how to calculate salary based on salary (calculator), but in the following order:

• advance payment - from the 16th to the 30th (31st) day of the current month;
• final payment for the month is from the 1st to the 15th of the next month.

If the payment day coincides with a weekend or non-working holiday, the payment is made on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

In practice, the following methods of calculating the advance are used:

• in proportion to the time worked;
• as a percentage of salary;
• in a fixed amount.

The organization chooses the most convenient payment methods and terms for itself.

How to calculate how much they will give in your hands

The actual amount to be paid is determined using salary calculation, the formula of which is as follows:

ZP = O / Dm × Od,

• ZP - monthly salary (gross);
• О - official salary according to the staffing table or employment contract;
• Dm - number of days in a month;
• Od - actually worked days in a month.

When the amount of wages is known, we determine the amount of personal income tax:

Personal income tax = salary × 13%,

• ZP - accrued wages for the month;
• 13% is the personal income tax rate for individuals who are tax residents of the Russian Federation (clause 1 of Article 224 of the Tax Code of the Russian Federation).

Let's determine the amount of wages “on hand” (Net).

Net = salary - personal income tax,

Net - the amount of wages that will be paid to the employee for the month worked.

Number of working days

The proposed algorithm for calculating salary based on salary is suitable if the employee worked for a whole month, without absences or business trips. Working hours (standard) should not exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation).

The number of days worked in a month is determined by the working time sheet.

In the case of working for less than a full month, wages and salaries are calculated differently. For example: hiring or dismissal in the middle of the month. Payment is made based on the days actually worked in the month.

Average earnings

When on a business trip, during layoffs and in other cases provided for in Art. 139 of the Labor Code of the Russian Federation, payment is based on average earnings.

The calculation of average wages is determined by the formula:

SZP = (ZP + SV) / ​​D,

• SWP - average salary;
• Salary - actual accrued salary for the 12 months preceding the date of payment;
• SV - accrued incentive payments provided for by the remuneration system for the period, with the exception of amounts of financial assistance;
• D - the number of days actually worked in the 12 months preceding the date of payment.

Methods for forming tariff systems and salary schemes

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The effectiveness of management is determined, first of all, by its ability to mobilize the organization's labor resources to achieve the organization's goals. The main importance in solving this problem is given to the competent construction of the remuneration system. The design of the remuneration system is carried out taking into account the specific features of the development of the organization and modern achievements in the field of material incentive technology. A set of management decisions is based on knowledge of the basics of wage management.

Remuneration for an employee can be based on a tariff or non-tariff basis. The tariff system is “a set of standards with the help of which the wages of workers of various categories are differentiated” (Article 129 of the Labor Code of the Russian Federation). It includes: tariff rates (salaries), tariff schedule, tariff coefficients. Tariff rates (salaries) represent “a fixed amount of remuneration for an employee for fulfilling a standard of work (job duties) of a certain complexity (qualification) per unit of time” (ibid.). Depending on the selected time unit, hourly, daily and monthly tariff rates are distinguished. The tariff system is developed taking into account the tariff scheme adopted in the organization for work (professions, positions) and the qualification characteristics of employees. Tariffing refers to the assignment of types of labor (workers) to tariff (qualification) categories or qualification categories depending on the complexity, working conditions or level of professional training of the employee.

Under the conditions of a non-tariff wage system, staff wages are determined by each employee’s share in the wage fund, which is formed depending on the sales volume achieved. The size of the share is most often determined based on the results of the employee’s current assessment (for example, performance coefficient, amount of time worked) or the employee’s qualification category. This system is effective in small trade enterprises.

The basis for regulating the remuneration of a trade organization are tariff systems and salary schemes. Its main provisions are reflected in the regulatory documentation of the organization. The tariff system for remuneration of trade workers is developed taking into account tariff and qualification reference books and the existing system of guarantees (not only state ones) in this area. Non-budgetary enterprises are given the right to independently set tariff rates and salaries.

One of the main elements of the tariff system is the tariff category. Its value reflects the level of characteristics (factors) underlying the identification of the category, for example, the complexity of the work and the qualifications of the employee. If the methodology for forming a tariff system provides for a numerical assessment of factors, it is possible to obtain a quantitative description of the categories. Correlating it with the numerical characteristic of the smallest rank will give the value of the tariff coefficient, which is used to determine the ratio of tariff rates (salaries). The combination of tariff categories and coefficients form a tariff schedule. The tariff coefficient shows how many times the tariff rate of a given category is greater than the tariff rate of the 1st category. The range of categories is determined by the ratio of extreme tariff coefficients.

In the practice of trading enterprises, two approaches to constructing tariff systems can be used. The tariff (qualification) category in the first option reflects the class of the group, the description of which is given in specially developed qualification characteristics (for example, tariff and qualification reference books). The rank of a position (profession) or employee is established on the basis of their tariff. The second approach involves assigning individual tariff categories to positions and qualification categories to employees based on specially developed assessment schemes.

The most common methods for constructing tariff systems and salary schemes are the following.

Summary method.

It consists in determining the qualification category of work (ranks, categories) in accordance with a set of simple operations that make up the content of the functions being implemented. Each simple operation is evaluated in terms of the complexity of its implementation. Based on the list of implemented functions, the assessment results are summed up. Positions (employees) are ranked from the largest amount - the highest rank, to the smallest - the first. The size of tariff rates (salaries) is established in accordance with their level accepted in the organization, the methodology for determining which will be discussed below.

Qualification method

involves the establishment of qualification categories of work (ranks, classes, categories) based on pre-established characteristics. Most often, the level of responsibility, complexity of work, and level of qualifications are assessed. In relation to commercial enterprises, several modifications of it can be used.

1. The ranking method or the series method is the simplest approach to determining the category of work (positions, employees). It consists of comparing positions or employees according to the factor underlying the assessment. To increase the level of objectivity, the assessment is carried out by several experts. The results for each expert are averaged and ranked. According to them, the rank of a position or employee is determined (the corresponding serial number). The first rank is the smallest, the last is the greatest. The method establishes the salary rank, but does not allow determining the value of the tariff coefficient.

2. Gradation (classification) method. The essence of the method is to identify classes (categories), the number of which is determined depending on the variety of functions being implemented. The class (rank) is assessed taking into account its value to the organization. The method allows you to determine tariff categories based on the most typical characteristics of the functions performed. Positions (employees) are grouped according to selected characteristics. With this approach, as with ranking, a quantitative assessment of the ratio of digits according to their level of significance is not determined. An example of grouping positions based on the gradation method is given in Table. 16.1.

Table 16.1

Tariffication of trade organization positions based on the gradation method

The development of the gradation method is the description of classes (categories). In this option, qualification characteristics are developed for each class (category). To compile them, you can use existing tariff and qualification reference books and characteristics, for example [21, 24, 27], adjusted to take into account the specifics of the functions implemented in the organization. By analogy, it is advisable to include three sections in the structure of qualification characteristics: “Characteristics of work”, “Must know”, “Examples of work”.

The ratio of categories can be established using the tariff schedule of enterprises with similar working conditions or unified tariff schedules (ETC), for example, the 6- or 8-bit tariff schedule introduced by Decree of the Government of the Russian Federation of September 17, 1986 No. 1115. Workers’ tariff schedules and schemes are also used official salaries of managers, specialists and employees. ETC, which is most widespread in trade, establishes the ratio of tariff rates and salaries of positions based on the tariff and qualification characteristics given in the Unified Tariff and Qualification Directory of Work and Professions of Workers (ETKS)*. Tariff rates are differentiated depending on the complexity of the work, its intensity and responsibility. The methodology for constructing a tariff schedule based on ETC of the public sector, taking into account existing methodological recommendations, is discussed in detail in [79. P. 12].

* Unified tariff and qualification directory of works and professions of workers / Approved. Resolution of the State Committee for Labor of the USSR dated 02/12/1986 No. 55/485 and the Secretariat of the All-Union Central Council of Trade Unions dated 01/07/1986 No. 4/1-16.

On the application of current qualification reference books for work, worker professions and employee positions at enterprises and organizations located on the territory of Russia / Approved. Resolution of the Ministry of Labor of Russia dated May 12, 1992 No. 15a.

Analytical method.

The determination of the category based on this method is carried out taking into account the factors underlying the assessment.

The assessment of jobs (positions) is carried out on the basis of an assessment scheme developed taking into account the job and personal specifications of the organization. Factors that characterize the position include the following:

1. Required qualifications. Determined by the required level of education, work experience, mental and physical abilities.

2. Mental and neuropsychological stress. They are determined by the load on mental processes, the degree of concentration and switching of attention.

3. Physical activity. They are determined by the specific gravity of manual work, the severity and intensity of labor.

4. Level of responsibility for performing operations. Determined by responsibility for the labor process, its safety, and inventory.

5. Level of responsibility for personnel management. Determined by the number of employees subordinate.

6. Environment. Determined by temperature, noise level, lighting, etc.

To evaluate the work performed by employees of various categories, you can use the factors recommended by the Institute of Labor of the Ministry of Labor of the Russian Federation (Table 16.2).

Table 16.2

Work evaluation factors and indicators of their significance*

*Credited from: Zhukov A.L. Regulation and organization of remuneration: Textbook. M.: Publishing house "MIK", 2002. 336 p. P. 115.

There are several modifications of the analytical method.

1. Factorial comparison method.

The assessment is carried out in several stages. At the first stage, the expert commission selects positions that are representative of a certain professional group (for example, the position of a salesperson, accountant, sales agent). At the second stage, a set of factors is determined on the basis of which the assessment will be made. A conditional example of such an assessment, carried out on an eight-point scale, is given in Table. 16.3.

Table 16.3

Results of assessment of representative positions

At the third stage, the positions included in each group are compared with a representative position. To do this, the positions of each group are compared with the corresponding representative position by factorial comparison. The rank of group positions is determined by summing the scores for each factor obtained as a result of comparison.

2. Scoring method (point system). The advantages of this method are:

– completeness of coverage of factors characterizing the specifics of the object of assessment in the operating conditions of the organization;

– the ability to take into account expert opinions on the value of factors in market conditions specific to a given time;

– the ability to increase the objectivity of the results as more experts are involved.

At the first stage, an assessment scheme is developed. The maximum number of points assigned to each factor reflects the importance of the factor. In small trading enterprises, a single assessment scheme can be used. In medium and large ones, it can be differentiated by professional blocks (for example, for sales, operational and support personnel, for administrative and management personnel, etc.). In table 16.4 shows one of the options for the evaluation scheme for positions in a retail trade enterprise.

Table 16.4

Approximate scheme for evaluating positions in a retail trade enterprise

The position is assessed for each factor within the maximum established number of points. The points scored are summed up and the total number of points for each position is determined. The calculation results can be presented in table. 16.5.

Table 16.5

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Salary reduction due to lateness

The employee is obliged to comply with the work schedule and report to work on time. Compliance with labor discipline is a mandatory norm that the employee undertakes to comply with when signing the contract. For a disciplinary offense, the law provides for three types of penalties: reprimand, reprimand and dismissal (Article 192 of the Labor Code of the Russian Federation). This list is exhaustive. Rostrud explains that being late without good reason is nothing more than a disciplinary offense. In this case, the employee violates the terms of the contract - the working hours. It turns out that being late can even lead to dismissal. But does the employer have the right not to fire an employee, not to reprimand or reprimand him, but instead to reduce the amount of his salary? Article 129 of the Labor Code of the Russian Federation indicates that salary is a reward for work, which depends directly on the qualifications of the employee and the quality of the work he performs. Additional payments, allowances and incentive payments are included in the salary. Salary is a clearly established, constant amount of remuneration without taking into account additional payments (Part 4, Article 129 of the Labor Code of the Russian Federation). The rules for bonuses and additional payments in addition to salary are prescribed by local acts of organizations. The Labor Code of the Russian Federation contains another rule, according to which, in case of failure to comply with standards or failure to fulfill duties due to the fault of an employee, the normalized part of payments (that is, salary) is transferred to him minus the amount of unfulfilled work (Article 155 of the Labor Code of the Russian Federation). Salary is paid based on the amount of work actually completed. It turns out that the employer has the right not to reprimand the employee and not to fire him, but instead to reduce the amount of his salary by the amount of payment for those hours that the employee did not work. So, failure to show up for work in the form of being late may result in a reduction in the paid salary amount at the end of the month. In addition, the employer has the right to apply more severe measures, up to and including dismissal.