Tariff rate: definition, size and calculation. Tariff wage rate. Minimum tariff rate

Labor differentiation should be a fundamental principle when remuneration issues are resolved in an enterprise and organization. Various quantitative and qualitative costs of workers, the efficiency and results of their work must certainly be taken into account when determining the level of remuneration for their labor. Moreover, the level of wages of any employee is the most important motive for his successful work. This is completely obvious.

As a rule, anyone is interested in increasing it. And if the employee is confident that it will increase when he achieves certain results, he will do everything to achieve this result. And a good employer, taking into account the results achieved, will skillfully use such an incentive lever and set the employee a higher payment.

He has different possibilities for this:

Increased salary.
Allowances.
Piece payment, etc.

There are various payment schemes for employers and employees for work performed.

This is the name given to that part of earnings that remains unchanged and is paid to an employee who has worked fully for a month, without temporary sick leave (sick leave), vacation days, or compensatory days. In other words, it can be called a stable part of the salary. And it will be accrued to the employee even with zero results of his activities.

The salary amount is specified in the employment contract, it remains unchanged until an additional agreement is signed with the employee, by which any changes can be made to the contract, including those relating to salary changes.

The salary system has been successfully used in a wide variety of areas for a long time.

Official salary evokes associations with the state, which is completely understandable. It is used in the public sector. The salary is assigned to teachers and doctors, civil servants and military personnel, etc. This form can be considered very convenient and predictable when calculating wages. Experience and qualifications, living conditions and area, and other factors are taken into account, due to which, even with a small salary, earnings can increase significantly.

Institutions and organizations usually develop staffing schedules that reflect the range of salaries for employees of certain professions with different qualifications.

In part, this scheme is applicable in the field of sales, when a certain constant amount is established as part of the earnings, and depending on the results achieved, bonuses are paid, such as a percentage of a transaction or contract.

But the employee must understand that the salary specified in the contract is not the money that he will receive in person. After all, taxes are still withheld from this amount.

This minimum wage for a specific amount of work performed by an employee of a certain qualification. On its basis, the employer calculates the amount of earnings of his employee. The profession/position, category/rank is taken into account, but various incentives, compensation and social payments are not taken into account.

This approach to remuneration of workers has long been successfully used in industrial enterprises, agriculture, construction and other sectors of the real sector of the economy.

It is applicable only when the employee’s working time norm completely coincides with the norm provided for by the production calendar. This means that the number of days and hours actually worked during the month is not taken into account when calculating the monthly salary.

The monthly rate is used when calculating wages when the month has been fully worked.
Day rates apply when daily work occurs and the same number of hours are worked on each shift.
Hourly rates are used when the work schedule is shifting; they are necessarily used if payment is calculated for excess production and night shifts, weekends and work in dangerous and hazardous conditions.

How does a salary differ from a tariff rate?

Both of these concepts reflect a minimum of a certain amount of labor, and accruals cannot fall below it. But they have significant differences.

Official salary is the specific amount of remuneration that is established for the employee to perform his job duties for a calendar month. And the tariff rate is the same fixed amount, only for fulfilling labor standards of a given complexity for a certain time.
The salary is directly dependent on the qualifications of the employee, and the tariff rate is on the category assigned to the employee.
The salary setting is influenced by the employee’s position and his qualifications, which are determined based on education and work experience. When setting a tariff rate, they are guided by the complexity of the work, its intensity, conditions and significance.

Official salaries, like tariff rates, represent the constant amount of remuneration that is set for an employee for a specific unit of time - a day, a month or an hour. These concepts are largely similar. But it is very important to understand how they are different. Because their differences are fundamental.

Salary for officials is always considered the main criterion when choosing a job. Its size may depend on many factors.

What it is

Salary is called permanent part of salary, the amount of which does not change if the employee did not miss a single day of work in a month, was not absent due to illness, was not on vacation or did not take time off.

This amount is transferred to the employee of the organization in any case and subject to zero labor results. This constant value, that is, the salary, is indicated in the employment agreement with the official. When it is necessary to make adjustments regarding salary, additional agreements are drawn up and signed by both parties.

Enterprise managers may well confuse and confuse the working staff, not finding differences in salary and rate. Both options are undoubtedly relate to wages.

But this issue should be understood regarding the influence of these two indicators on the amount of income. Bonuses may be added to the salary for additional work tasks performed. The employer is required to know the terms regarding remuneration.

There are several varieties: tariff-free, tariff and mixed. The listed options are divided into piece-rate and time-based salaries.

In the first case, the result of work activity is assessed according to the production norm, at which it is possible to objectively evaluate labor indicators, by establishing, for example, production norms. In the time-based type, wages are calculated in accordance with the qualifications of the official and the time spent performing the work.

For both cases, different systems for calculating personnel salaries are adopted, according to the characteristics and factors that are important for production efficiency. Therefore, the amount of wages has direct dependence with the results of labor activity of both one work unit and the entire team.

Mixed and non-tariff types of salaries do not include certain information, as well as the results of employees’ work. They analyze cooperation, provided for the purpose of carrying out the production process, according to the results produced.

The procedure for calculating wages is always most convenient if it is simple and clear. Each head of an organization strives for maximum results of his own activities, so he must be able to competently compare the time and effort expended with the amount of reimbursable financial resources in the form of wages.

Salary Scheme

A salary scheme is a form of regulation of employee remuneration in relation to the value of certain coefficients of the organization’s work process and its size.

This scheme has common features with past administrative and planned economic policies. At that time, the salaries of managers, experts and those occupying other positions were approved by the state and were centralized.

At the moment only municipal and state companies use the salary schedule for payroll calculation. Other organizations use staffing tables.

Calculation procedure

To correctly calculate the amount of remuneration for an official, the employer must take into account following conditions:

income tax is deducted from the employee’s funds, but contributions to the insurance fund are transferred from the account of the head of the enterprise;
the worker has the right to receive an advance;
an employee may be required to pay child support or other payments in accordance with writs of execution;
employees' wages consist of additional allowances, coefficients, bonuses, compensations and other payments.

Calculation simple monthly salary working personnel are produced according to the formula:

Zm.po. = See / Melt. *Tf.

The monthly salary rate is divided by the number of work shifts in the billing month and multiplied by the number of days actually worked by the employee.

Hourly wage- this is the product of the employee’s hourly tariff rate by the hours he worked relative to the billing period.

Zpov. = Account *Tf.

Example: a company employee was assigned a monthly salary of 65,000 rubles with a 5-day work schedule. It is necessary to calculate the amount of his salary for 2018 in August and September.

He worked full time in August, but in September he was on unpaid leave from 9 to 13 due to family circumstances.

In this case, the amount of his salary for the entire August will be calculated as follows: the assigned salary is divided by 23 days worked and multiplied again by 23. This means that the employee’s salary for August will be 65,000 rubles.

The calculation of the employee’s salary for September will be different: the amount of the established salary is divided by 22 days in the month and multiplied by the number of days worked in September. The amount will be: 56,136.36 rubles.

Wages are usually paid to employees twice a month based on two methods:

Advance and payment of labor in accordance with the results of the month. During the first two weeks, the advance portion of the assigned salary is accrued. This value is recorded in the rank system, which is a table of tariffs. To receive an advance portion of the salary, the employee must work for two weeks. In the last days of the month, he is entitled to receive the remaining amount, which can be constant or dependent on the shifts actually worked, hours or the number of work tasks completed.
For the first and second weeks of the month. The monthly salary is calculated in two parts: in the first and second half. The basis is taken as actual time worked or the volume of work activity in periods equal to two weeks. If an employee has worked 11 or 12 working days, he is entitled to a salary for this time. At the end of the next two weeks, the employee is also paid for these days. This method must be specified in the labor or collective agreement.

Impact of the regional coefficient

In constituent entities of the Russian Federation with difficult working conditions associated with a harsh climate, terrain features in the territories or increased radiation, in addition to the employee’s salary, regional coefficient.

The Russian government approves in each region individual amount of additional payment to salary. This rule is not supported by one general normative act, and each subject has its own specific order.

The addition of the regional coefficient is provided not to the salary part, but to the actual salary, from the amount of which personal income tax has not yet been deducted.

Salary calculations in certain areas with special working conditions are made by adding to the salary all bonuses and allowances, excluding all one-time payments, namely, sick leave and financial assistance. The result of this operation is then multiplied by the regional coefficient.

An employee receiving wages very often wants to make sure the calculations are correct. This can be done using a payslip, which contains information on all basic operations related to the determination of wages and its calculation.

The payslip allows you to present in detail the algorithm for calculating wages based on the employee’s salary, including making an independent calculation and checking the result.

Thanks to these calculations, it is possible to identify an error by an employee of the accounting department and make corrections.

For 2018, the minimum salary is 11,163 rubles and cannot be less than this value. Depending on the subject of the Russian Federation, the minimum wage may be different.

Differences from the rate, advantages and disadvantages

Many people believe that the terms salary and rate are not different from each other. But the rate is the total salary when tax deductions are not taken into account, but bonuses, coefficients and allowances are included.

In this case, the employee clearly represents his own income.

The scheme in the form of piecework and time-based wages for an employee is characterized by its pros and cons on the part of the head of the organization and the employee. TO benefits This system includes:

motivation for high work results;
flexible and efficient approach to payroll expenses.

But this option for calculating wages may cause difficulties for the accounting department. It is much easier to transfer the same amounts to the working staff every month than to check the relevance of data on additional payments to the salaries of some employees before the next payment.

Employees, in turn, are also not always satisfied with receiving only a salary, despite constant and good bonus payments. No one can foresee expected costs for a long time in advance, due to the difficulty in calculating wages for future months.

Often, wages are reduced due to a seasonal decline in successful activity. But it can, on the contrary, be increased with good labor results.

Additional information on the differences is presented in the video.

Features for the military man

The salaries of these categories of persons include the official part and the amount in accordance with the rank to the salaries by position and by rank. For military personnel on a contract basis, the income tax is the same as for civilians and is equal to 13% .

According to Article 218 of the Tax Code of the Russian Federation, the calculation of remuneration for military personnel looks like in the following way:

The salary for the position is added to the salary according to rank.
They add payments related to length of service, place of service, and others.
Qualifying tax deductions are given to certain military personnel.

So, an employee’s salary may differ in monetary terms every month. But all changes in wages must be supported by an order or an additional agreement to the employment contract. Otherwise, the employer, changing the salary portion, will act illegally.

What is better - a stable salary or work for interest? The answer to the question is in this video.

The calculation of wages depends on the payment systems adopted by the enterprise, which are enshrined in regulations. An employment contract concluded between an employer and an employee must stipulate the form of work and the payment system, indicating the tariff rate or the established salary for each specific case.

Remuneration: forms and systems

Typically, modern enterprises use the following forms and systems of remuneration: time-based (calculation of wages based on salary, the calculation formula for which will be discussed below) and piece-rate.

Piecework remuneration involves remuneration for the actual volume of work (the number of units of products manufactured or services provided) at established prices for one unit. Remuneration depends only on the number of units of products or services provided per month, and does not depend on the amount of time spent or a fixed salary. Forms of piecework payment:

piecework-bonus;
simple;
piecework-progressive;
chord, etc.

The time-based payment system involves payment at a salary or a set daily or hourly rate. The monthly salary in this case depends on the actual time worked during the month. It happens:

simple (fixed payment per month, hour);
time-based bonus (bonuses, allowances, etc. are added to the fixed part).

What does salary consist of?

Remuneration consists of basic and additional parts.

The main part of the salary includes the following types of remuneration:

payment according to salary (tariff), piecework;
payment and additional payment for work on holidays (weekends);
for hours worked overtime;
bonuses;
bonuses for skill, additional payments for hazardous working conditions;
surcharges for substitution and combination of professions, etc.

Additional payments include all additional payments calculated based on average earnings:

payment for all types of vacations;
compensation payments upon dismissal;
additional payments up to the average, determined by the regulations on remuneration or other regulations of the enterprise, etc.

So, labor and its types determine the algorithm for calculating wages to employees of a particular enterprise.

Salary remuneration: features

The most common and simple payment for labor is salary. With this system, the main indicator of successful work is compliance with the workday schedule: working out the planned number of working days (hours) in the billing period (month) guarantees receipt of the full salary determined by the employment contract.

Official salary is a fixed amount of remuneration for the performance of official duties in a calendar month. At the same time, you need to understand that the salary is not the amount “in hand” (received after deduction, but the amount to be accrued for work in a particular month (before deducting personal income tax and other deductions at the request of the employee).

Salary payment: how to calculate

To calculate salary based on salary (the formula is given below), the following indicators are required:

the established official salary for a fully worked working period (calendar month) - monthly salary;
the size of the tariff rate (hourly or daily), which determines the fixed amount of wages for each hour or day worked;
time sheet indicating the days (hours) actually worked.

How to correctly calculate salary based on salary? The formula is given below:

How to calculate salary based on salary for a full working month

Employee Ogonkov A.A. LLC Ogonyok's employment contract stipulates a monthly salary of 45,000 rubles.

He worked all the days according to the production calendar in 2017:

in May - 20 working days. days;
in June - 21 workers. day.

For the period worked, no additional payments provided for in the employment contract to A.A. Ogonkov. not supposed to.

For May and June, the employee’s salary was 45,000 rubles for each month, despite the different number of days worked.

How to calculate salary payments for a part-time working period

To employee Sergeev V.V. The employment contract specifies a monthly salary of 45,000 rubles.

In May 2017, he worked ten working days out of the 20 scheduled; on the remaining ten working days, V.V. Sergeev was on leave without pay.

Incentives (bonuses, etc.) and other additional accruals (except for salary) to V.V. Sergeev. were not appointed in May 2017.

In this case, Sergeev V.V. (according to the formula for calculating wages based on salary in the example being considered), the following wages for labor in May 2017 are assumed:

45,000 rubles (salary for a full working month) / 20 days (planned number of working days in May 2017) x 10 days (actual number of working days in May 2017) = 22,500 rubles.

The question often arises: “How to correctly calculate your monthly salary?” We suggest using the following table, which shows the formula for calculating salary based on salary when working for less than a full month.

Formula for calculating wages based on tariff rate

When an employee is not given a monthly salary, but a daily or hourly tariff rate, the amount of monetary remuneration for the month is calculated as follows:

With the established daily tariff rate, salary calculation is calculated using the formula:

at an hourly wage rate determined by regulatory acts, wages are calculated as follows:

Pay for work according to schedule

The question often arises: “How to correctly calculate wages for those working on a sliding schedule?” or “How to correctly calculate the wages of watchmen according to the schedule?”

At enterprises, security service workers (watchmen) often work on a staggered schedule; their employment contract provides them with a monthly salary.

In this case, payment for the calendar month should be made according to the summarized recording of working hours.

With this accounting of working time at the enterprise:

accounting of planned and actually worked working hours is carried out by the hour;
a local regulatory act establishes an accounting period (month, quarter, year, etc.);
the amount of working time in the accounting period should not exceed the established number of working hours;
the number of working hours in the accounting period is established according to the amount of working time per working week (no more than forty hours per week);
A local regulatory act defines the rule for determining the hourly rate at the established salary:

Based on the planned norm of working hours for a calendar month according to the formula:

hourly rate = salary / planned number of working hours of the calendar month for which the salary is calculated.

monthly salary - 8300 rubles;
salary is determined for July 2017;
the planned number of hours in July is 168 hours;
hourly rate = 8300/168 = 49.40 rubles.

With this calculation, the hourly rate will depend on a specific month and “float” throughout the year.

Or the second method, based on the average monthly number of slaves. hours in a calendar year according to the formula:

hour. rate = salary / (standard working time in hours in the current calendar year / 12 months).

in 2017 according to the production calendar with an 8-hour work schedule. day and five-day work. week work norm time is 1973 hours per year;
monthly salary - 8300 rubles;
hourly rate: 8300/(1973/12)= 50.48 rubles.

With this calculation, the hourly rate is constant throughout the calendar year.

Payroll calculation when working according to a schedule: example

The following has been installed at Ogonyok LLC:

the established period of summarized working time for accounting is a quarter;
the tariff rate for guards is 50 rubles per hour;
the shift is 16 hours - daytime, and 8 hours - night;
surcharge for night time - 20%;
During the first quarter, the watchman worked 8 days in January, 6 days in February, and 9 days in March.

Payment for one guard shift is: (50 rubles x 16 hours) + (50 rubles x 8 hours) + (50 rubles x 8 hours x 20%) = 1280 rubles.

Salary is:

for January - 1280 rubles x 8 days = 10240 rubles;
for February - 1280 rubles x 6 days = 7680 rubles;
for March - 1280 rubles x 9 days = 11520 rubles.

Salary calculation upon dismissal

Often an accountant has a question: “How to correctly calculate salary upon dismissal?”

On the day of dismissal, according to the Labor Code, the employer pays the resigning employee all amounts due to him for wages based on the following calculation:

wages for hours worked in the month of dismissal (the day of dismissal is paid as a working day);
compensation for missed vacation;
other compensation payments depending on the article of dismissal.

Let's look at an example of the final payment upon dismissal.

Lvov S.S. resigns from TES LLC on August 7, 2017 of his own free will. On the day of dismissal, the employer is obliged to accrue and pay salary for work in August, bonus, personal allowance, monetary compensation for days of vacation, that is, make the final payment.

According to the employment contract, S.S. Lvov The following charges are established:

salary for a full working month - 8300 rubles;
personal allowance - 2000 rubles;
for work in hazardous conditions, the additional payment is 4 percent of the salary;
monthly bonus - 150% for a full working month;
surcharge for night work - 40% of the hourly rate.

He worked according to total time tracking, his shift schedule was “every three days.” The hourly rate according to local regulations at TES LLC is calculated based on the average monthly number of hours per year and in 2017 is 8300/(1973/12)=50.48 rubles.

S.S. Lvov is entitled to monetary compensation for days of non-vacation leave - 9.34 days.

According to his report card, in August (up to and including the 7th), he worked two full shifts of 22 hours each (44 working hours).

At the final settlement he was credited with:

salary payment - 2 shifts x 22 x 50.48 rub. = 2221.12 rubles;
bonus for time worked - 2221.12 rubles x 150% = 3331.68 rubles;
personal bonus for shifts worked - 2000 rubles / 8 (planned number of shifts per month) x 2 shifts = 500 rubles;
surcharge for night time - (50.48 rubles x 16)x40% = 323.08 rubles;
surcharge for harmfulness - 2221.12 x 4% = 88.84 rubles;
compensation for days of non-vacation - 769.53 rubles. x 9.34 = 7187.41 rubles, where 769.53 rubles is the average daily earnings for calculating vacation.

The total salary with all additional charges will be 13,622.13 rubles.

Income tax is required to be withheld from this amount (13 percent of the accrued amount): 13622.13 x 13% = 1771 rubles.

Lvov S.S. will receive in hand minus personal income tax: 11,851.13 rubles.

Conclusion

The article discusses the formula and an example of its application. The accountant is offered cheat sheets that will allow him to correctly assess the situation and choose the correct calculation method.

Remuneration is a responsible process; we must not forget that the material and moral condition of the employee depends on the earnings received. Moreover, incorrect calculations may result in sanctions from the labor inspectorate and tax authorities.

So, the calculation of payment to employees is based on:

employment contract between employer and employee;
an employment order indicating the day of commencement of work with the employer;
production timesheet for recording working hours;
local regulations (orders on incentives or regulations on remuneration and others);
production orders, work completion certificates, etc.

Each accrual for the payment of monetary remuneration for work must be accompanied by a document and a regulatory act.

of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), wages (employee remuneration) include remuneration for labor depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation payments(additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in areas exposed to radioactive contamination, and other payments of a compensatory nature) and incentive payments (additional payments and allowances of an incentive nature, bonuses and other incentive payments).

Salary is understood as a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month without taking into account compensation, incentives and social payments (Part 4 of Article 129 of the Labor Code of the Russian Federation).

Basic salary (basic official salary), basic wage rate - minimum salary (official salary), wage rate of an employee of a state or municipal institution carrying out professional activities in the profession of a worker or position of an employee, included in the corresponding professional qualification group, excluding compensation, incentive and social payments (Part 5 of Article 129 of the Labor Code of the Russian Federation).

Tariff rate is a fixed amount of remuneration for an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time, excluding compensation, incentives and social payments (Part 3 of Article 129 of the Labor Code of the Russian Federation). Depending on the unit of time, hourly, daily and monthly tariff rates are distinguished.

As a rule, local regulations provide for hourly tariff rates. In this case, the monthly tariff rate is determined by multiplying the hourly tariff rate by the average monthly number of estimated working hours.

However, in the case where the organization has established a monthly tariff rate, the hourly tariff rate is calculated by dividing the monthly tariff rate by the average monthly number of estimated working hours. The average monthly number of estimated working hours, in turn, is determined by dividing the corresponding annual estimated working hours by 12 months.

It should be noted that, in contrast to the concept of wages (wages), the definitions of the terms “salary” and “tariff rate” have the clarification that these elements of remuneration are a fixed or minimum remuneration for work, without taking into account social benefits. This clarification causes some confusion, since social payments are not included in wages (unlike compensation and incentive payments) at all.

Thus, by remuneration for work, depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, the legislator understands salary (official salary, base salary) or tariff rate, and it is these elements of remuneration that are mandatory for payment to the employee by the employer , unlike other payments.

Requirements for the minimum salary, official salary, tariff rate are not established by law, therefore the employer sets the salary depending on the sources and possibilities of financing. He is also guided by the requirements of the law on ensuring wages in an amount not less than the minimum wage established by federal law or a legislative act of a constituent entity of the Russian Federation and on remuneration of the employee in accordance with his qualifications or qualification level.

At the same time, the concept of “qualification” is most often associated with the term “salary”, and the concept of “qualification category” is usually used when talking about establishing a tariff rate.