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DECREE of the Government of the Russian Federation dated 14-10-92 785 (as amended on 27-02-95) ON DIFFERENTIATION IN THE LEVELS OF PAYMENT OF WORKERS OF THE BUDGET ... Relevant in 2018
UNIFIED TARIFF GRID FOR PAYMENT OF WORKERS OF PUBLIC SECTOR
(as amended by Decree of the Government of the Russian Federation of February 27, 1995 N 189)
| Pay grades | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| Tariff coefficients | 1.0 | 1.30 | 1.69 | 1.91 | 2.16 | 2.44 | 2.76 | 3.12 | 3.53 | 3.99 | 4.51 | 5.10 | 5.76 | 6.51 | 7.36 | 8.17 | 9.07 | 10.07 |
Notes. 1. The size of the tariff rate (salary) of the first category is established by the Government Russian Federation.
The rates (salaries) of employees of other categories of the Unified Tariff Scale are established by multiplying the tariff rate (salary) of the first category by the corresponding tariff coefficient.
2. Professions of workers are charged in accordance with the Unified Tariff - Qualification Directory of Works and Professions of Workers from 1st to 8th categories of the Unified Tariff Scale. Highly skilled workers engaged in important and responsible work and especially important and especially responsible work can be set tariff rates and salaries based on 9-12 categories of the Unified Tariff Scale according to the lists approved by the ministries and departments of the Russian Federation and the Ministry of Labor of the Russian Federation.
3. Official salaries of deputies are set at 10 - 20 percent lower than the salary of the corresponding head.
Appendix No. 2
to the Government Decree
Russian Federation
dated October 14, 1992 N 785
Commentary on the Resolution of the Cabinet of Ministers of Ukraine "On the remuneration of employees of institutions, institutions and organizations of certain sectors of the public sector" dated December 28, 2016 No. 1037
On January 1, 2017, the changes introduced Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine" dated 06.12.2016 No. 1774-VІІІ(hereinafter - Law No. 1774). In particular, in new edition outlined Art. 6 of the Law of Ukraine "On wages" dated March 24, 1995, No. 108/95-VR(hereinafter referred to as the Pay Act) and Art. 96 Labor Code.
The new norms, firstly, established legislative requirements To minimum official salary (tariff rate) worker - not less living wage for an able-bodied person (PMTL) on January 1 of the calendar year.
Secondly, it prescribed the principle of formation of salary schemes for state employees. So, salary schemes (tariff rates) for employees of institutions, institutions and organizations that are financed from the budget are formed on the basis of:
The minimum official salary (tariff rate) established by the CMU;
Inter-job (inter-qualification) ratios of official salaries (tariff rates) and tariff coefficients.
Thirdly, we fixed that the minimum wage (MW) is no longer used as a calculated value for setting official salaries of workers ( p. 3 sect. II "Final and Transitional Provisions" of Law No. 1774).
All these innovations were embodied in the commented resolution. . And this document concerns, first of all, all categories of employees of institutions, establishments and organizations of certain sectors of the public sector, whose remuneration is carried out on the basis of the Unified tariff scale of categories and wage coefficients (UTS). This includes employees of medical institutions, educational institutions, social security institutions, etc. with wages according to the fundamental Decree of the Cabinet of Ministers of August 30, 2002 No. 1298.
ETS salaries. By the commentary decision, the Government established that from January 1, 2017 official salaries (tariff rates) are calculated proceeding from from the size of the official salary (tariff rate) of an employee of the 1st tariff category according to the UTS established in the amount of PMTL as of January 1 of the calendar year.
According to Art. 7 of the Law of Ukraine "On the State Budget of Ukraine for 2017" dated December 21, 2016 No. 1801-VІІІ from 01/01/2017, the amount of PMTL is 1600 UAH.
Therefore, the commented decision a new size of the official salary (tariff rate) of the employee of the 1st tariff category according to the ETS was approved, on the basis of which official salaries (tariff rates) of employees of the 2nd - 25th are calculated tariff categories according to UTS (“basic” tariff salary x by the corresponding UTS tariff coefficient).
Important! From 01/01/2017 size "basic" salary is 1600 UAH
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Recall: in December 2016, the size of the “base” official salary was UAH 1,335. It turns out that this indicator increased by UAH 265, or by almost 19.9%. The size of the “base” official salary determines the size of official salaries for tariff categories according to the ETS, and the amount of such salaries must be determined independently.
So, the procedure for determining official salaries (tariff rates) according to the UTS from 01/01/2017 is as follows: official salaries (tariff rates) for employees of the 2nd - 25th tariff categories are calculated by multiplying the salary (rate) of an employee of the 1st tariff category (1600 UAH .) by the corresponding tariff coefficient. For example, for an employee of the 7th tariff category from 01/01/2017, the official salary (tariff rate) is 2464 UAH. (1600 x 1.54).
From 01/01/2017, it will not be necessary to apply the rounding rules for calculations, because the final salaries (rates) are obtained in whole numbers (hryvnias without kopecks).
Considering the above, in the table we present the sizes of official salaries (tariff rates) of employees of the 1st - 25th tariff categories, which should be set in the schedule budget institutions, organizations from January 1, 2017.
As you can see from the table, compared to December 2016, the salaries of all employees from the 2nd to the 25th tariff category according to the UTS are increasing (except for the salary of an employee of the 1st tariff category, it will remain unchanged - UAH 1600).
Differentiation of wages at the level of the minimum wage. In addition to the establishment from 01/01/2017 of new salaries in staffing tables, the provisions of clause 2 of the commented resolution prescribed leaders institutions, establishments and organizations of certain sectors of the public sector to prevent "equalization" in the remuneration of workers who receive wages at the level of the "minimum wage".
For this leaders within the approved wage fund obliged provide salary differentiation workers with payment at the level of minimum wage through the establishment of additional payments, allowances, bonuses, depending from:
Complexity, responsibility and conditions of the work performed;
The employee's qualifications;
The results of the employee's work.
| Tariff category | Tariff coefficient | Official salary (tariff rate) from January 1, 2017, UAH |
| 1 | 1,00 | 1600 |
| 2 | 1,09 | 1744 |
| 3 | 1,18 | 1888 |
| 4 | 1,27 | 2032 |
| 5 | 1,36 | 2176 |
| 6 | 1,45 | 2320 |
| 7 | 1,54 | 2464 |
| 8 | 1,64 | 2624 |
| 9 | 1,73 | 2768 |
| 10 | 1,82 | 2912 |
| 11 | 1,97 | 3152 |
| 12 | 2,12 | 3392 |
| 13 | 2,27 | 3632 |
| 14 | 2,42 | 3872 |
| 15 | 2,58 | 4128 |
| 16 | 2,79 | 4464 |
| 17 | 3,00 | 4800 |
| 18 | 3,21 | 5136 |
| 19 | 3,42 | 5472 |
| 20 | 3,64 | 5824 |
| 21 | 3,85 | 6160 |
| 22 | 4,06 | 6496 |
| 23 | 4,27 | 6832 |
| 24 | 4,36 | 6976 |
| 25 | 4,51 | 7216 |
Let us explain what this requirement is connected with. The fact is that from January 1, 2017, thanks to Law No. 1774 also "earned" new norms part 1 and 2 tbsp. 3 of the Pay Act and part 1 and 2 tbsp. 95 Labor Code changing the concept of “minimum wage” (for more details, see pages 7 and 13 of this issue). Moreover, there is a new standard minimum wage guarantees-Art. 31 payroll law. She found that the size salary employee's pay for a fully completed monthly (hourly) labor norm cannot be lower than size MZP(since 01.01.2017 the size of the minimum wage is: 3200 UAH(on a monthly basis) and UAH 19.34(on an hourly basis)).
This means that for some employees, the employer will have to charge an additional payment up to the minimum wage (a detailed analysis of the establishment of such an additional payment can be found in the article "To reach ... to the minimum wage" US. 13 of this issue). And possible contenders for such an additional payment are employees with an official salary of less than 3200 UAH. (if they do not have additional payments, allowances and bonuses included in the size of the minimum wage). For ETS-salaries, these are employees of the 1st - 11th tariff categories according to the ETS (salaries are less than 3200 UAH).
It turns out that both skilled and low-skilled workers can have the same salary.
Let's give examples.
Example 1 . The official salary of an accountant (8th tariff category according to the UTS) from 01/01/2017 is 2624 UAH. Full employment. There are no surcharges, allowances or bonuses. In January 2017, such an employee worked all the days provided for by the work schedule.
For January, the employee will receive a salary in full - 2624 UAH. But since from 01.01.2017 the minimum wage is 3200 UAH. and the accrued salary for a fully completed monthly labor norm (fully worked month) cannot be lower than the minimum wage, then the employee is charged an additional payment up to the level of the minimum wage. The amount of this additional payment will be:
3200 - 2624 = 576 (UAH).
Thus, for January 2017, the amount of salary for a fully worked month will be:
2624 salary + 576 additional payment to minimum wage = 3200 (UAH).
Example 2 . Janitor's salary office space(2nd tariff category according to UTS) from 01/01/2017 is 1744 UAH. Full employment. Receives an additional payment for work with disinfectants in the amount of UAH 174.40. (10% of the official salary). There are no other surcharges, allowances or bonuses. In January 2017, such an employee worked all the days provided for by the work schedule.
The amount of additional payment for working with disinfectants does not participate in comparison with the minimum wage (this exception is provided for surcharges for work in unfavorable working conditions and increased risk to health).
Then the amount of additional payment to the minimum wage level is equal to:
3200 - 1744 = 1456 (UAH).
The total salary for January 2017 will be:
1744 salary + 174.40 surcharge for disinfectants + 1456 surcharge to minimum wage = 3374.40 (UAH).
As we can see, taking into account the implementation of the norms Art. 3 1 of the Pay Act there may turn out to be such a “pay equalization” and even distortions, when highly qualified workers are paid less than low-skilled workers.
However, the Government in this matter shifts the responsibility to the heads of institutions: to charge different salaries, and to “squeeze” into the approved wage fund.
How can an employer accomplish this “differentiation”?
Suppose that the accountant from example 1 in January 2017 will be credited allowance for the complexity and intensity of work in the amount of 1312 UAH. (50% of the official salary, the maximum possible percentage for such an allowance).
Then there will be no need to charge an additional payment to the minimum wage, and the total salary for January 2017 will be: 2624 salary + 1312 allowance for complexity = 3936 (UAH).
As an option, it is suitable for fulfilling the “differentiated” requirement and setting a monthly bonus. But in any case, these amounts will have to be calculated for each employee in order to comply with the requirements of paragraph 2 of the commented resolution.
And the most important thing in solving the issue of differentiation of workers' wages is to "squeeze" into the existing wage fund.
Lyudmila TROCHIMENKO,
Deputy Chief Editor
The pay scale is often used to differentiate the salaries of employees whose work varies in complexity, and the employees themselves have different skills and experience. How the tariff scale is formed and what effect it has on the size of the final salary of an employee, we will tell in our article.
How is the tariff scale by categories used in organizations for 2019-2020
In each organization, at the local level, it is fixed which system of remuneration is applied in it. If this is a tariff system, the rules for using which in 2019-2020 are regulated by the current norms of the Labor Code of the Russian Federation, then in a local regulatory act, for example, a regulation on wages or a collective agreement, all components of this system and the principles of their application are prescribed. So, the employer must paint the tariff scale, which will be used when calculating salaries for employees.
Within the framework of the tariff scale, the binding to the tariff categories is fixed, i.e., all positions in the enterprise are divided into certain groups- ranks. Typically, the 1st category is assigned to the least qualified positions, and with an increase in the level of complexity of the work, the category also increases.
Note! Naturally, for more complex work that requires certain knowledge and skills, higher wages are set. In order not to set separately the amounts for each group of positions, tariff coefficients are used. With their help, the salary assigned to posts of the 1st category is automatically increased by the established coefficient for the 2nd, 3rd, etc. categories.
Thus, a tariff scale is formed, where each category is assigned its own coefficient. The tariff system is used by many enterprises, but their tariff scales may vary. In private companies, personnel officers independently develop pay scales, taking into account the specifics of their activities, and the number of categories in such grids varies.
There is more unity in the budget system, since in this case wage issues are regulated at the state level, including the Unified Tariff Scale, approved earlier.
Unified tariff scale of state employees
From the end of 1992 to 01.12.2008, the Unified Tariff Scale was in force in Russia, according to which the salaries of state employees were calculated. The main issues were resolved in the Decree of the Government of the Russian Federation “On differentiation in the levels of remuneration of workers in the public sector on the basis of the Unified tariff scale” dated 10/14/1992 No. 785. This act approved the UTS itself, and it was also recognized as mandatory for use in all budgetary institutions.
Initially, the Unified Tariff Scale consisted of 18 categories, it included coefficients from 1 to 10.7. To calculate the tariff rate, for example, for the 5th category, it was necessary to multiply the rate of the 1st category by the coefficient of the 5th category. The question was only what rate to apply for the 1st category. And he decided as follows: it was accepted by the Government of the Russian Federation.
Tariff categories were established depending on the complexity of the work. In order to unify the distribution of employees by wage categories, 2 qualification reference books were used:
- Unified tariff-qualification reference book of works and working professions (ETKS);
- Unified qualification directory of positions of managers, specialists and employees (EKS).
Both reference books are approved by the Government of the Russian Federation. They are constantly updated as the level of technological development increases, new standards of work are introduced.
New wage systems in budgetary organizations
From 01.12.2008 the Unified tariff scale was replaced by a slightly different way of charging the salaries of state employees. This happened after the Decree of the Government of the Russian Federation “On the introduction of new wage systems for employees of federal budgetary, autonomous and state institutions” dated 05.08.2008 No. 583 came into force.
Important! Qualification guides are still in use, but instead of the tariff category, the categories “professional qualification groups” and “qualification levels” are now used. In addition, systems of compensation and incentive payments have been developed and implemented.
Now the size of the salary and rate is set by the head of the institution itself, for which he must take into account the complexity of the work performed and the level of qualification of the employee. And the salary of the manager himself directly depends on the size of the average earnings of the employees of the institution. This relationship should help to properly allocate the fund wages between all employees, without bias towards the management.
Classification of simple working professions
In order to maintain the unity of the tariffing of works and the determination of the qualification level of blue-collar occupations, the Russian tripartite commission for the regulation of social and labor relations recommends that managers use the ETKS, which was also in effect during the use of the Unified Tariff Scale.
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This handbook contains the following information:
- characteristics of the main types of work;
- the complexity of these works;
- compliance of each type of work with the tariff category;
- requirements that must be made to the level of knowledge of the employee and his skills within the framework of the qualification level;
- examples of specific jobs or professional standards that apply to a particular type of work.
The handbook itself is not a single document, but is divided into sections. Each section focuses on a specific area of activity, for example clothing industry or advertising design work. Each section is fixed by the order of the ministry regulating labor Relations in this area at the time of issue of the order. Since many orders were issued back in the USSR, the reference book also contains orders from the USSR State Committee for Labor. Then the orders were issued by the Ministry of Labor of the Russian Federation, the Ministry of Labor and Social Protection of the Russian Federation.
The tariff-qualification characteristic of each type of work contains 2 sections:
- Characteristics of works. It describes what the employee should be able to do.
- Must know. This section lists the requirements for the level of knowledge of the specifics of the profession, as well as instructions and regulations governing labor activity.
The editions of the handbook are updated periodically, but still there are still many types of works, the standards for which were developed back in the USSR.
Classification of management employees
The CEN was approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37. This guide is designed to simplify the differentiation of functions and powers of employees, for which the qualifications of individual positions are used. And this, in turn, will help to apply tariff scales in organizations in a unified way.
The directory mentions only mass positions that have become widespread in various fields of activity. Job titles are subject to official duties. The employees themselves are divided into 3 categories:
- leaders;
- specialists;
- other employees, such as technicians.
The guide has 2 sections:
- the 1st contains positions that have become widespread in the manufacturing sector;
- in the 2nd - in research, design, design areas.
The qualification characteristic of each position consists of 3 parts:
- Job responsibilities. Here are the main labor functions worker.
- Must know. This part discloses the requirements for the level of special knowledge, as well as knowledge of the regulations and standards governing activities in the workplace.
- Qualification requirements. This part includes the level requirements vocational training and work experience.
Data qualification characteristics and the division of posts can be used in setting wages and forming the tariff scale. To do this, the remuneration system must be fixed at the local level using the elements of the directory.
Tariffing in private companies
Tariff wages can also be applied in private companies for which there are no mandatory tariff scales introduced at the legislative level. They can resort to them at will or develop their own tariff scale, as well as tariff rules. Yes, and in state institutions, the emphasis is placed precisely on the local settlement of issues of remuneration of employees.
To develop a valid tariff system, 2 main conditions must be met:
- draw up a tariff scale;
- establish pricing rules.
How many categories will be in the tariff scale of the company, the employer decides for himself. The same is the case with the size of salaries and coefficients. The main condition is that no one receives a salary below the current minimum wage, but the maximum amount is not limited in any way, except perhaps by the size of the payroll.
Tariffing refers to the process of correlating the type of labor and the wage category. The employer can use the reference books described above for this, or draw up qualification requirements that meet the specifics of the company's activities.
V Lately along with the term "tariff system" another is used - "grading system". This is a kind of analogue that has managed to establish itself abroad. Grading, like the tariff system, involves building a hierarchical structure of positions depending on their complexity. Although there are differences: grading involves the use of more criteria, such as independence, sociability, the cost of an error, etc.
The use of a pay scale in an organization simplifies the process of setting salaries for employees. Uniform transparent criteria for assessing the complexity of the work performed by each employee are applied, and their relationship with the level of earnings is established. In addition, the tariff scale allows you to increase wages not only as the importance of the position occupied by the employee increases, but also the level of his qualifications.
Any enterprise, regardless of the form of management, pays the labor of its employees unequally, as indicated in staffing, but the ratio of salaries of employees at the enterprise is fixed in the tariff scale.
This is one of the methods for calculating wages at an enterprise, which is formed on the basis of local or legislative acts, it is she who determines the coefficient for multiplying the minimum wage, depending on the qualifications of the specialist and other related ones.
When forming the tariff scale, the following is taken into account:
- The intensity of the workload;
- Harmfulness and danger of production;
- Length of working time and length of service of an employee in one position;
- Branch of production, since for each type of production its own coefficients are used;
- Employee qualification;
- Features of climatic conditions.
Important: the cost of an employee's hour of work is always used as a basis in the tariff scale.
The volume of work performed by him per shift can be taken into account, while it is subsequently still broken down by the number of hours in the shift or working day. This leads to the calculation of the hourly rate of an employee in any production.
The differences between the tariff system and are discussed in this video:
Important: rates and increased salaries may not depend on categories. The tariff scale is formed according to the categories, usually 6 categories are used in its formation, such a system is used mainly for budgetary institutions.
If the enterprise is engaged in production and is quite complex, a larger number of digits up to 23 is used, but the same coefficients are applied as in public sector.
The salary of each employee depends on the coefficients used.
Application of the tariff scale in organizations
Remuneration in production is formed in accordance with the legislation of Art. 143 - 145 of the Labor Code of the Russian Federation and when using tariff and qualification reference books.
Labor Code of the Russian Federation Article 143. Tariff systems of remuneration
Tariff wage systems - wage systems based on the tariff system of differentiation of wages of workers of various categories.
The tariff system for differentiation of wages of employees of various categories includes: tariff rates, salaries (official salaries), tariff scale and tariff coefficients.
Tariff scale - a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of employees using tariff coefficients.
The tariff category is a value that reflects the complexity of the work and the level of qualification of the employee.
Qualification category - a value that reflects the level of professional training of an employee.
Tariffication of work - assignment of types of labor to tariff categories or qualifying categories depending on the complexity of the work.
The complexity of the work performed is determined on the basis of their billing.
Tariffication of work and the assignment of tariff categories to employees are carried out taking into account a single tariff qualification handbook works and professions of workers, a unified qualification directory of positions of managers, specialists and employees, or taking into account professional standards. These reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation.
Tariff systems of wages are established by collective agreements, agreements, local regulations in accordance with labor law and other regulatory legal acts containing norms labor law. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for wages.
These directories are a list of activities and various professions that are available in enterprises and institutions. They fully contain the characteristics and qualification data, as well as the complexity of all types of professions. In addition, they indicate the requirements for the skills and experience of employees, determine their degree of responsibility.
Important: the directory is designed to determine and assign a rank to each employee.
Of course, at the enterprise, the management has the right to develop its own tariff and qualification guide, taking into account the characteristics of the organization's activities.
Important: in this case, the guarantees and rights of the employee should not be infringed, in particular, labor should not be paid below the minimum wage.
Classification according to new standards
Classification in the tariff scale occurs on the basis of several components:
- Industry;
- State and commercial organizations;
- division within the enterprise.
For example, in the pricing of payments for medical workers their categories, base salary and minimum wage are involved.
In addition, rates are based on:
- Centralized act established by the authorities;
- The contractual basis is a collective agreement.
In doing so, it applies new system remuneration, but taking into account the old foundations.
Payment grades and coefficients. Rank Odds and Pay Rates
The coefficients used may vary depending on the industry, but for budget organizations fixed indicators are used in almost any field.
For example, for budgetary organizations in medicine, the following figures apply:
| 1 | 1 | 1 100 |
| 2 | 1,04 | 1 144 |
| 3 | 1,09 | 1 199 |
| 4 | 1,142 | 1 256,2 |
| 5 | 1,268 | 1 394,8 |
| 6 | 1,407 | 1 547,7 |
| 7 | 1,546 | 1 700,6 |
| 8 | 1,699 | 1 868,9 |
| 9 | 1,866 | 2 052,6 |
| 10 | 2,047 | 2 251,7 |
| 11 | 2,242 | 2 466,2 |
| 12 | 2,423 | 2 665,3 |
| 13 | 2,618 | 2 879,8 |
| 14 | 2,813 | 3 094,3 |
| 15 | 3,036 | 3 339,6 |
| 16 | 3,259 | 3 584,9 |
| 17 | 3,510 | 3 861 |
| 18 | 4,500 | 4 950 |
Important: at the same time, if the employee works in countryside, then 25% of the base salary is added to his salary.
If this is a deputy, then his salary is 10 - 20% lower than the head, taking into account qualifications, degrees, honorary titles.
If the specialty is not indicated in the tariff intersectoral reference book, then such a specialist is paid in accordance with the unified tariff and qualification reference book.
Examples of payment calculations
If hourly wages are used, then the number of hours worked is simply multiplied by the hourly rate.
The employee worked 150 hours per month, his rate per hour is 134 rubles, it follows that he earned:
150 * 134 = 20,100 rubles per month.
Since he fulfilled the plan, according to the collective agreement, he is entitled to a bonus of 20% of earnings, that is:
- 20,100 * 0.2 = 4,020 rubles bonus. You will find out by what rules the monthly bonus is calculated for employees.
- 20,100 + 4,020 = 24,120 rubles earnings.
In addition, he has a 5th category, and this involves the use of a coefficient of 1.268, which indicates the employee's earnings in a given month of 30,584.16 rubles.
Important: if the employee has not fulfilled the plan, then the employer has the right to deprive him of the allowance.
Conclusion
The pay scale is a great advantage if it is used in accordance with innovations and, first of all, the value of the employee, his experience and complexity are assessed production process, and already at the next step is the rank of a managerial position.
How to build an effective wage system in an enterprise - see here:
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