One of the main motives for the successful work of any employee is the level of wages. Interest in increasing it has a beneficial effect on the desire to achieve better results. And the employer successfully uses this incentive leverage by charging the employee higher pay for certain achievements. He can do this in different ways, such as a higher salary, incentive bonuses, piecework payment, etc. In pe

In the first version, salary means the monthly tariff rate. Although it can be either hourly or daily and depends on the complexity of the work and qualification category.

It is not difficult to calculate the monthly rate: we multiply the hourly rate by the average monthly number of hours of work per year divided by twelve months). Moreover, the level of payment cannot be lower than the minimum wage established by Federal Law. In addition, to calculate wages, they usually use tariff rates in which wage rates are distributed among categories in ascending order by multiplying by a certain coefficient, which depends on the industry of the enterprise. is divided into time-based (depending on the time worked) and piece-rate (based on the number of products or operations produced). In turn, piecework consists of direct, chord and indirect.

In direct production, the employee is given a task (work order) to complete a specific quantity of products. His salary is calculated as follows: the tariff rate for this category of work is multiplied with the standard time and the number of products produced. And if this norm is exceeded, and without defects, then a bonus is also added on top (this payment is called piecework-bonus). In addition, an employee can work according to a progressive piece-rate system, when higher prices are applied to what is completed above the norm.

With the lump-sum system, salaries are calculated as a percentage of revenue. This means - you need to have time to complete the task (sell a given volume of products) within a certain time frame, from which you will receive a contractual percentage - your salary. Indirect is used for accrual

reduction of wages for workers who do not directly participate in the production process, but serve (control) equipped workplaces. To do this, the tariff rate for their category is multiplied by the norm, then by the fact of production plus a bonus. This means that if the equipment works without interruptions, then production output increases, and the employee is entitled to a stable salary with bonuses for processing.

In some cases, when it is impossible to determine how much work a particular employee has performed, a form of payment such as collective piecework is ideal. Let's say a team completed some object and received a certain amount for it, which was divided among everyone in equal shares. What is good about this? Yes, at least because there are no disagreements about fewer delays, higher quality of work, and newcomers, with the help of the entire team, quickly get to grips with the matter. Therefore, it is not necessary to monitor each employee to take into account what he did. It’s better to spend this time on controlling work processes. Again, it’s a relief for the accountant - when calculating wages, he does not need a tariff rate. You only need to multiply the overall rate of the team by the actual output, to which a bonus is added, if any. The total is then divided among all employees. Simply and easily! By the way, most European countries have long preferred this system, using it quite successfully.

When it is not possible to standardize an employee’s work, a time-based system is used. And the salary is calculated according to the formula: the tariff rate of remuneration for the corresponding category is multiplied by the time worked - this is a simple time-based payment system. When a bonus is also awarded for excellent quality, then this is already a time-based bonus. Although employers are not limited to this list of payment systems, they provide individual forms of payment for some employees. With highly qualified specialists, it makes sense to conclude a contract on negotiated wages if the company is interested in retaining a good employee.

The payroll process is always a worrying issue for all employees. Currently, there are various remuneration systems, some receive their earnings in a fixed amount, others have a tariff rate. In fact, each system has similar features and fundamental differences. Let's consider what an official salary and a tariff rate are, what similarities the two different concepts have, as well as their distinctive features.

What is salary

Before you understand the difference between a tariff rate and a salary, you need to review these two concepts in detail. In fact, salary is a fixed amount of an employee’s earnings, which is accrued for the performance of his official duties. In simple words, it is paid in full only if two important conditions are met: that the employee fulfills his job duties and remains at the workplace in accordance with his work schedule.

Wages and salary are two different concepts, for the reason that a fixed sum of money is just part of an employee’s earnings; in addition to it, he can receive various allowances, for example, bonuses and other payments. The definition of salary means a fixed amount that an employee is guaranteed to receive based on the results of the month worked, provided that he stayed at work in accordance with his work schedule.

Tariff rate

In fact, the tariff rate is also a fixed payment, only not for the billing month, but for a certain time, for example, a day or an hour. That is, wages in this case will be calculated depending on the amount of time worked by the employee.

In this case, wages are calculated using a simple formula: the tariff rate is multiplied by the amount of time worked. For example, if an employee’s rate per hour is 120 rubles, he works 176 hours per month, which means his salary will be 21,120 rubles.

What is the difference

So, we have looked at what salary and rate are, what the difference will be discussed further. The two payroll systems have several differences. The main one is that according to the salary system, wages are accrued to the employee for the pay period, that is, a month or a year, depending on the specifics of the work and the position he occupies. A tariff rate is a payment for a certain period of time; it is mainly applied during a shift work schedule.

Another difference is that the salary is accrued for the employee’s performance of his work duties, and the tariff rate is the amount of time worked. In addition, both of these systems are used depending on the specifics of the work, for example, in some positions the employee’s income level will directly depend on the work performed and volume. Although in this case, wages have a piece-rate wage system, in relation to which both a salary and a tariff rate can be applied, that is, a fixed payment amount for the billing period plus a percentage of the amount of work performed.

Similarities

Despite all the differences between these systems, they have a lot in common. As it turned out earlier, a salary can only be received after working out the pay period, and the tariff rate involves the payment of earnings for a certain unit of time, an hour or a week a day. But if an employee has not worked in full for a month, for example, was on vacation or on sick leave, then his salary is paid only for the time actually worked.

Let's look at how to calculate the hourly rate from your salary. Everything is quite simple for this you need to divide the fixed amount by the number of days or hours worked. For example, if it is 25,000 rubles per month, then you can calculate how much he earns per day if there are 22 working days of 8 hours each in a calendar month. Thus, his tariff rate per day will be 25000/22, equal to 1136.36 rubles per day or 142 rubles per hour.

Please note that in the system of calculating wages from salary, the employer clearly pays the employee only for the time he has worked, that is, payment is taken from the salary for the period that he is absent from the workplace.

Thus, the employer alone establishes the system of remuneration for employees of his enterprise: salary and tariff rate. What is the difference? Significant differences are that the tariff rate is applied in most cases to representatives of a profession in the field of production or service; the salary is more often applied to employees in the field of economics or other intellectual activity.

Salary- this is the amount that is clearly stated in the employment contract, (without taking into account bonuses, allowances or disability benefits), it is this amount that the employer is obliged to pay the employee for his work duties. Salary is the amount that is used to calculate the employee's salary. Salary size indicated both in the employment contract and in the order for employment. From the above, we conclude: salary is the main figure that is used for wage calculations.

Let's figure out what salary is different from wages, as mentioned above, the salary amount is indicated in the employment contract when applying for a job, the salary is calculated after the new employee has worked at the company for a month or upon his dismissal from his position. It is the salary that is used to calculate wages, and not vice versa.

Salary is the amount of money that an employee receives after calculating all allowances, bonuses or benefits, as well as withholding personal income tax. persons To calculate wages, the salary fixed in the employment contract is used, to which bonuses and compensations are summed up, including for harmful production, and personal income tax is withheld.

Tariff salary.

Tariff salary(official salary) is the amount of money that is included in wages. Labor salary is calculated for the employee’s fulfillment of work standards, completed work plans (for a certain time), without taking into account compensation, incentives or social payments. This payment is fixed and is the minimum guarantee of remuneration for an employee, below which he cannot receive, subject to the performance of job duties.

The Labor Code of the Russian Federation states that tariff salary(tariff rate) must be reflected in the employee’s employment contract, together with other mandatory terms of the employment contract.

Labor salary.

Salary- this is a figure that is fixed in the employment contract; the salary consists of the salary and those percentages, bonuses and deductions that are provided for by law and the terms of the employee’s employment contract.

The salary with all allowances and bonuses will be the employee’s wages, that is, the amount of money that he will receive after the end of the calendar month or upon his dismissal. The salary must be indicated in the employment contract, while the salary is a calculated indicator and is not indicated in any documents other than the salary payment sheet.

Minimum salary.

Minimum salary- this is the minimum, legally approved amount of money that the employer is obliged to disburse to the employee after the end of the calendar month or upon his dismissal. As a rule, changes in the law on the minimum wage occur once a year, but in 2016 this indicator was changed twice: From January 1, 2016, the minimum wage was 6 thousand 204 rubles. From July 1, 2016, the minimum wage was 7 thousand 500 rubles.

The tariff coefficient shows that the remuneration of two workers performing work in the same specialty (profession) at the same enterprise can differ significantly. And the reason for this is the different skill levels of workers and the complexity of the work they perform. Depending on their qualifications and complexity, workers are assigned ranks and tariff coefficients are established (hereinafter in the article - TC).

Let's give some examples.

1st, the lowest, is assigned to such workers as a watch glass cleaner, a bathhouse maintenance worker, a stoker, a nanny and others;

Adjusters of various equipment (technological, printing, testing, etc.) “reach” the 8th level.

A list of all professions and categories is given in the All-Russian Classifier of Worker Professions and Clerk Positions. In addition, starting from July 1, 2016, when determining qualifications, they turn to. They use the concept of “skill level” (from 1 to 8).

How to calculate the tariff category coefficient

In the Soviet Union, there was a unified tariff schedule, which established minimum wages (for the lowest qualification category for a specific profession) and Labor Codes. The higher the worker’s qualifications and the labor intensity of the work, the greater the labor cost by which the minimum rate is multiplied.

Today, the state regulates the Labor Code only in relation to public sector employees (the basic document is the so-called New Remuneration System, as well as industry agreements). Other enterprises can create grids and calculate TC independently. To do this you need to define:

how many categories of one profession (specialty) you will enter;

what is the planned gap between the lowest and highest levels of qualifications;

how the TC will increase - evenly (1; 1.2; 1.4; 1.6...) or progressively (1; 1.2; 1.5; 1.9...).

To calculate the coefficient with a uniform increase, we use the formula:

(max. coefficient - min. coefficient) / (number of digits - 1)

It was decided to introduce 5 categories for turners: from 2nd to 6th. The gap in the TC is 2 (the lowest is coefficient 1, the highest is coefficient 2).

Solution: (2 - 1) / (5 - 1) = 0.25.

This means that the TC for the categories will be:

Average TC

Sometimes organizations have a remuneration system in which the work of workers in one workshop or team is paid at . In this case, you will need to calculate the average tariff coefficient; the formula is quite difficult, but let’s try to figure it out without scary mathematical symbols. The calculation should be done this way:

Multiply the number of employees with a minimum rank by the minimum labor code.

Repeat the operation for each subsequent skill level.

Add the resulting values.

Divide the amount by the number of employees.

Everything will look even simpler with an example.

Example of calculating the average tariff coefficient

The solution will require establishing how many workers work at what skill level.

Let us assume (to simplify the calculations) that according to the 2nd section. 2 people are working, 3 people are working, 4 people are working on 4 people, 5 people are working on 5 people, 6 people are working on 6 people (in total there are 20 workers in the team).

2 people (2nd class) * 1 (2nd class) = 2

3 * 1,25 = 3,75; 4 * 1,5 = 6; 5 * 1,75 = 8,75; 5 * 2 = 12.

2 + 3,75 + 6 + 8,75 + 12 = 32,5.

32.5 / 20 (number of employees) = 1.63. We received the average TC of the brigade.

All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments may be of a different nature, consist of different components and are calculated based on different bases. Let's look at the concept of a tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.

What is the tariff rate

People cannot receive the same compensation for their work. The amount to be paid as salary depends on:

• qualification level of personnel;
• difficulties of the labor functions assigned to the employee;
• quantitative characteristics of work;
• conditions of employment;
• time allocated for completing work, etc.

Differentiation of wages according to the degree of expression of these points is carried out within the framework tariff system labor remuneration. Its key element is the tariff rate as the main component of wages.

Tariff rate– a documented amount of financial remuneration for achieving a labor standard of varying degrees of difficulty by an employee of a certain qualification for an accepted unit of time. This is the “backbone”, the minimum component of the payment for labor, on the basis of which the amount received by employees “in hand” is based.

REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances if all functional duties are performed in full - this is the minimum guaranteed by law.

Not part of the tariff rate:

• compensation;
• incentive payments;
• social charges.

Estimated time of tariff rate

The time period for which the tariff rate is calculated can be any period convenient for the employer:

• day;
• month.

Hourly rates It is convenient to install if the enterprise has a system that determines the mode of summarized recording of working hours, as well as when hourly employees work.

Daily tariff rates are applied when the work has the status of a daily wage, and the number of working hours in each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.

Monthly tariff rates operate under constant observance of normal working hours: a stable schedule, fixed days off. In such conditions, the employee will “close” the month regardless of how many hours he actually worked: having worked the monthly norm, he earns his salary.

Tariff Rate Functions

The use of a tariff payment system for calculating remuneration in monetary form for the performance of labor functions has a number of advantages over other forms of payment.

The tariff rate as a unit of payroll calculation performs a number of important functions:

• makes wages and maintenance commensurate;
• divides the minimum part of payment depending on the quantitative and qualitative characteristics of labor;
• organizes labor incentives in the prescribed conditions (for example, in hazardous production, with significant work experience, overwork, etc.);
• helps to adequately calculate payment for different labor organization systems and work schedules.

NOTE! The main principle of applying tariff rates is equal remuneration for an equal amount of work.

How is the tariff rate calculated?

The unit rate with which all other categories are correlated is the tariff rate of category 1 - it determines the amount due to an unqualified employee for his work during a specified time period.

The remaining categories are arranged depending on the increasing complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees (qualification categories). The complex of all categories leaves tariff schedule enterprises. In it, each subsequent digit is several times larger than the unit rate (that is, 1 digit) - this indicator reflects tariff coefficient.

FOR YOUR INFORMATION! The minimum wage is set by the state, and all other elements of the tariff schedule are adopted separately for each organization and are enshrined in the relevant local acts. The exception is labor in organizations financed from the state budget, where accruals occur according to the Unified Tariff Schedule (UTS).

Knowing the tariff coefficient and the size of the unit rate, you can always calculate the amount of payment due to a specific employee according to the tariff.

An example of tariff calculation for the UTS

A teacher with an academic degree of Candidate of Philosophical Sciences and the title of Associate Professor is hired at the Faculty of Philosophy of a State University. He was accepted to the position of Associate Professor of the Department of Cultural Studies and appointed curator of the student group. According to the Unified Tariff Schedule, the billing period of which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.

The minimum payment for the UTS, corresponding to category 1, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff schedule, namely 3.036.

A bill regulating the procedure and amount of bonuses due to teaching staff is currently under consideration. For our example, we will use data from this bill.

To calculate the tariff you need:

1. Multiply the inter-grade coefficient and the minimum wage
2. Add assistant professor position (+ 40%)
3. Add the required allowances for having an academic degree (for example + 8,000 rubles), as well as a supervisory surcharge (for example, + 3,000 rubles).

Example of tariff calculation for hourly rate

If an employee works according to a system of summarized working hours, then his tariff rate will depend on the hourly rate for a given year - it will be shown by the production calendar, as well as the monthly tariff rate established at the enterprise.

1 way. You can divide the monthly rate by working hours into the rate indicator. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. In this case, the established standard working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.

Method 2. If you need to calculate the average hourly rate for the current year, you first need to determine the average monthly hourly rate. To do this, divide the corresponding annual indicator of the production calendar by 12 (the number of months). After this, we reduce the worker’s average monthly tariff rate established by the tariff schedule by the resulting number of times. For example, the annual norm is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let's calculate the average amount this worker earned per hour during a given year: 25,000 / (1900 /12) = 157.9 rubles.

What is the difference between a tariff rate and a salary?

These two concepts are similar in many ways, since both of them reflect the monetary expression of labor remuneration. The similarities between the two are greater now than they were several decades ago, as significant changes are taking place in labor law. However, there are also significant differences

General features of salary and tariff rate

1. Both provide for a minimum amount that can be paid for work.
2. Payment cannot go below the established limit.
3. Relates to the qualifications of the employee.
4. They are taken into account without additional payments, allowances, compensations, or social charges.

Differences between tariff rates and official salaries

Let's compare these two concepts in the following table.