Tariff scaleoften 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 2017-2018
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 2017-2018 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 tariff categories is fixed. So, all positions in the enterprise are divided into certain groups - categories. 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 the issues of remuneration 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 December 1, 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 payment
labor of employees of the public sector on the basis of the Unified tariff scale "of October 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
On December 1, 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.
Often, enterprises use a tariff system of remuneration. These can be both government agencies and private companies. But the nuances in the application of this system for them will differ significantly.
What is a tariff scale and where is it used?
One way to calculate wages is to use the tariff system. It is governed by rules that are developed by government agencies or specialists within the enterprise. But in the latter case, they must comply with state standards, as well as the rules on the minimum wage of employees in the enterprise.
Each organization decides for itself which system of remuneration it uses. The Labor Code of the Russian Federation during 2016-2017 fixed the norms according to which the tariff system should be implemented. In the organization, on this occasion, marks should be made in the collective agreement or in the regulation on remuneration. These local regulations should spell out all the rules and principles for using the tariff system. The management of the enterprise must also prepare a tariff scale, according to which salaries will be paid to employees.
The tariff scale is to some extent tied to tariff categories. Since all the positions that exist in the enterprise can be attributed to a certain category, each category has its own separate wage rate. Most often, the first category is received by those workers who have the lowest qualifications, and so on. If the complexity of the work performed by an employee increases, then his tariff category also increases.
From this it emerges that for more complex and responsible work, there are higher wages. In order not to use a different amount for each individual group of posts, tariff coefficients are used. They make it possible to immediately raise the salary for the 1st category to the level of the second or third category.
This is how the tariff scale is formed, where a certain coefficient is assigned to each category. The use of the tariff system at enterprises is far from uncommon, but the tariff scale for each of them can differ significantly. Private companies often independently develop their own tariff scales, taking into account the specifics of the work. Here, not only the amount of salary may differ, but even the number of tariff categories, because it is developed by personnel officers independently.
State-owned enterprises cannot afford this, because they are subject to state regulations, and all control of the work process is carried out by state bodies. Therefore, state-owned enterprises use the Unified Tariff Scale, which was approved by higher authorities.
Until the end of 2008, the Unified Tariff Scale was in effect on the territory of the Russian Federation. It was on the basis of the data set out in it that wages for state employees were calculated.
But since 2016, significant changes have taken place in the tariff system of remuneration, which has also changed the calculation of salaries for state employees. Now, instead of the concept of a tariff category, “qualified levels” or “qualified groups” are used. Incentive and compensation payments have also been introduced into the system.
The size of the salary itself and the rate on it is now set by the head of the organization or enterprise. To do this, he must take into account the features of the work, its complexity, the capabilities of the employee and the level of his qualifications. There is some relationship between the wages of employees and the salary that the head receives. The higher the average salary of employees, the more money will be charged for the work of the head. This should make it possible to evenly distribute the wage fund of the enterprise to all employees, and not to make a preponderance in the direction of management.
There is no mandatory tariff scale for private companies. They can also use the tariff system of payment, but they can make the tariff scale on their own. They are also not required to adhere to the tariff rules established by the Government. Also, employees of such a company can independently decide how many tariff categories they will have. This allows managers to realistically assess the specifics of the work of employees, put forward requirements for their work.
Ranks to the tariff scale
The tariff rate for the 1st category is set every year at the government level and cannot be lower than the minimum wage. If the latter was raised at some point, the Government decides to increase the tariff rate for this category.
Each of the categories has its own tariff coefficient, which shows how many times the salaries of the second and other categories are greater than those of the first. One can observe an increase in this coefficient from 1 to 4.5, along with an increase in the number of tariff categories.
Pay grades show how difficult the work of an employee is. This data can be taken from the tariff-qualification directories, which spell out the requirements for the employee, his skills, ranks or abilities. Also, wages are highly dependent on working conditions. Their difficulty is compensated by various kinds of surcharges or compensations.
Working professions are charged according to eight categories (from 1 to 8). But this does not mean that qualified workers cannot receive more than the minimum that the eighth category establishes. The government allows the heads of enterprises to increase the wages of such employees to 10 or 11 categories of the Unified Tariff Scale (UTS). And if the profession is considered very important (for example, work in a medical institution), then you can raise the rate up to 11-12 categories.
If, over the years, the qualification of an employee has grown significantly, then his tariff rate should also increase. Public sector employees improve their skills through certification. To carry out this procedure, the norms of the Basic Regulations on the procedure for attestation are used. This document is used only for public organizations or enterprises and is optional for private companies.
In total, there are 18 tariff categories. The last, highest, category is received by highly qualified employees, often the head of enterprises.
The ranks in the pay scale are divided according to the industries in which employees work. For example:
- education;
- forestry;
- Agriculture;
- healthcare, etc.
- industries are also divided into types of professions and so on.
Algorithm for assigning a new rank
The law on attestation of public sector employees provides for the writing of characteristics for an employee. Such a document must be prepared by the direct management of the employee no later than two weeks before the certification itself. Such an assessment should include the following data:
- compliance of the employee with the position;
- compliance of the employee with the category of work;
- competence;
- attitude to the work performed;
- indicators of labor activity;
- performance indicators for the previous reporting period.
The employee must be familiar with this document no later than a couple of weeks before the certification.
The certification committee includes:
- head of the enterprise;
- department head;
- highly qualified specialists;
- union representatives.
Members of the attestation commission must hear the certified employee and the head of the unit in which he works.
If the person being certified is the head of an organization or enterprise, then his certification takes place in commissions, which consist of representatives of higher authorities. Evaluation of the work of an employee occurs through open voting. The decision is made by majority vote. In accordance with this decision, the head of the organization receives a month to transfer the employee to the appropriate wage category. All certification results are entered in the employee's work book, which indicates the tariff category according to the Unified Tariff Scale.
Such systems of remuneration as tariffs should be included in the collective agreement on remuneration, or other agreements that contain the norms of labor legislation.
In contact with
The smallest category and increasing coefficients are established at the state level (by industry agreements, regional regulations). A commercial organization can develop its own tariff scale on its own, taking into account the collective, trade union opinion. It is only important to take into account that the lowest rate cannot be lower; in 2019, its size was 11,280 rubles.
Regional minimum wages can be higher than federal ones (in St. Petersburg, the minimum minimum wage from 01/01/2019 is 18,000 rubles, in Moscow from 10/01/2018 - 18,781), and business leaders should focus specifically on the indicators of their regions.
Unified tariff scale
The unified tariff system, as a state tool for managing the income of citizens, has gone into oblivion since 2008. It was replaced by a new wage system (NSOT) for state employees (Government Decree No. 583 dated August 05, 2008). It also defines a system of increasing coefficients (for the position, qualifications, length of service, labor intensity of work, and so on), but it is valid for one calendar year, and may be revised next year.
However, analogues of a single tariff payment are found in large commercial companies and industries that develop the tariff system on their own and consider it as a flexible management mechanism that allows them to quickly and accurately solve personnel tasks, such as the selection and placement of workers, certification, training, development and motivation of personnel.
Pay scale
The basis of the tariff assessment comes from the understanding of the fact that the higher the qualification of an employee, the more difficult and responsible the work he performs, the higher his salary should be.
When creating their own tariff system, HR specialists, together with the heads of departments, determine:
- the number of qualification levels of each profession and specialty;
- the maximum coefficient for the highest category in each specialty;
- intermediate indicators (they will grow evenly or progressively).
As a result, a tariff table is formed that allows you to evaluate (tariff) the work of each worker and employee and assign a fair salary that reflects the value of his knowledge and skills for the company.
Tariff scale in the commercial sector
If it is difficult to create tariff coefficients for the 2019 unified tariff scale on your own, you can “borrow” samples in industry agreements for the period up to 2019 - documents created by associations of specialized employers and approved by the relevant trade unions.
There are 13 qualification levels for transport workers; the tariff category of the driver of a tram and trolleybus - 6th or 7th (depending on the length of the train); the highest coefficient for the 13th category is 4.13, however, a fork is provided (from 3.90 to 4.13). By the way, in this way the Decree of the Government of the Russian Federation of December 10, 2016 No. 1339 is also implemented that (relevant for state and municipal institutions).
An example of how the coefficient turns into a salary
Calculation example for a tram driver in St. Petersburg.
Skill level - 5th. Fork coefficient - 1.63-2.06.
The minimum wage in St. Petersburg (salary for the 1st category) = 18,000.
We multiply the tariff rate of the 1st category (minimum wage) by the coefficient: we get the driver's salary: 29,340-37,080 (excluding allowances and compensations).
Tariff scale for state employees
Let's define the key bases for determining the tariff scale for public sector employees. So, for state and municipal institutions, the system of remuneration is determined by the intersectoral situation. In simple words, representatives of higher ministries and departments are lowering ready-made standards and rules for their subordinate institutions.
The structure of remuneration of state employees meets the same requirements. So, first of all, the base salary is determined for the tariff system. This is the minimum unit of wages to which increasing tariff coefficients will be applied. For example, the seniority coefficient, the bonus for qualifications, additional payment for processing, and so on.
An example of a tariff system for an educational institution.
Further, the following dependence is applied to the base salary - the availability of qualifications. The sectoral regulation can establish a bonus factor to the base salary in a simple form. For example, for the presence of qualifications, the salary increases by a certain percentage. Accordingly, if the employee has not confirmed his level of qualification, then he is not entitled to allowances for this category.
But a complex form can also be used. For example, when employees of one position can receive several levels of qualification, academic degrees, merits, awards and other distinguishing marks.
In addition to the base salary, other types of allowances may be applied. For example, the length of service coefficient for the total length of service, the allowance for the length of service at a given enterprise, territorial allowances and other factors that determine the type of activity of the employee.
At any Russian enterprise, budgetary or commercial, the salaries of employees are not the same.
The salaries are indicated in the staffing table, but the ratio of the salaries of employees is fixed in the tariff scale.
Remuneration according to a certain system was developed by Soviet legislators in the first half of the last century. According to the developers, any employee (from a simple worker to a manager) should depend on:
- from the position held;
- on the complexity and importance of the work.
To determine the difference in salaries, tariff scales (TS) are being developed. The basis of the CU is a single tariff scale (UTS), compiled in the form of a table. The elements of the table are:
- categories of wages (there are 18 in total);
- tariff rates.
The coefficient increases with each digit.
In addition to the ETS, grids are developed by categories indicating positions and qualifications. Such vehicles are divided into branches. In the public sector, for example, the industries are:
- healthcare;
- education;
- forestry, etc.
In addition, each industry is divided into sub-sectors. For example, education is broken down into elements:
- universities;
- public education;
- leaders.
In turn, each sub-sector can contain its own components. On the example of education, the sub-sector of managers contains grids:
- general education;
- higher education.
The TS themselves are also tables, which consist of columns with values:
- position or qualification;
- the range of applied coefficients.
For clarity, consider an example:
According to the tariff scale, the salary of the rector of the university should be in the range of the ETS category from 17 to 18, and the school teacher - from 7 to 14.
Category coefficients: for the rector - from 9.07 to 10.07, and for the teacher - from 2.76 to 6.51.
Which coefficient by category to apply is indicated in the reference books: 
- ETKS (contains types of work by categories of working professions and positions);
- CEN (applies to managers, specialists and employees).
From the above summary: The TC sets out by what factor the minimum wage must be multiplied to get.
ETS state employees
The system of payment in the public sector according to a single grid was used until the end of 2008, today it not applicable. To calculate the salaries of state employees in 2017, the rules of Decree No. 583 are applied.
The specified legal act introduced new systems for calculating the salaries of employees of municipal, federal or state organizations.
In the new system, the use of ETKS and EKS directories is mandatory, but the rates or salaries are approved by the head of the organization.
When setting a salary, the head of a budgetary enterprise must take into account: 
- the complexity and significance of the work;
- the qualifications of the employee;
- the complexity of the work.
Meanwhile, the salary of a state employee is not only a bare salary, but also:
- (for seniority, title, class, etc.);
- premiums (sizes and grounds are indicated in local regulations);
- compensation (for example, or "northern").
According to the 583rd Decree, the system for setting the salaries of employees must be fixed in the local act of the organization:
- in the collective agreement;
- in the regulation on remuneration and bonuses;
- in other agreements.
How exactly to develop a remuneration system is described in the recommendations of the Russian Commission dated 12/25/2015. (Minutes of the decision No. 12).
The commission decided that the salary of the head of the enterprise directly depends on the average salary of his subordinates. In addition, when forming a remuneration system, the following conditions should be applied: 
- the salary for the lowest category cannot be less than the legal minimum wage;
- the work of employees of the same position and qualifications should be paid equally;
- salary reduction is unacceptable;
- fixed salaries and rates are established taking into account belonging to a professional qualified group;
- all salaries, rates, allowances and bonuses are included in the staff list.
As a result, what we get: the amount of salary (salary + bonuses and allowances) can be found from local acts:
- staffing;
- collective agreement (if any);
- regulations on wages, bonuses, allowances, etc.
Employees have the right to get acquainted with all documents and acts of the organization that relate to salaries.
Classification of working professions
According to the norm of Article 143 of the Labor Code, the employee's remuneration must be commensurate with his 
efficiency. That is, the higher the rank or qualification of an employee, the more expensive his work. And the category directly depends on the types of work. All types of work inherent in a particular category (by profession) are listed in the ETKS.
The guide defines:
- industries (construction, foundry, forging, etc.);
- professions;
- ranks.
The directory is regularly updated, the current version of the ETKS is located.
For each category of any working profession, the directory describes:
- What education should an employee have?
- experience;
- what should he know and be able to do;
- what work to do.
Based on the data from the directory, you can set a category or a tariff coefficient.
Classification of managers
The leading link (managers) is the administration of the organization, whose tasks include ensuring the activities of the enterprise in accordance with:
- with the goals of the enterprise;
- with current legislation.
That is, the administration is obliged to organize its work in such a way that the enterprise works for the result indicated in the charter, while respecting the legal rights of employees and the state.
For this, the Soviet developers created the CEN reference book. It is still active, but changes regularly. The latest version was approved in 2014. The guide contains information on: 
- titles of senior positions;
- requirements for knowledge and skills for each position;
- education and experience requirements;
- main functions.
All data can be viewed at the link.
The handbook describes the requirements for the positions of all departments of the administrative apparatus:
- to managers (directors, heads, heads of departments, etc.);
- specialists (engineers, technicians);
- employees (agents, secretaries, operators).
The data of the handbook are mandatory for the development of a remuneration system in the organization.
TS in a commercial company
To justify the salary of an employee of a private company, it is enough to indicate 
salaries and allowances in the staffing table. And you can calculate these dimensions on the basis of the same reference books - ECTS and CEN.
The minimum wage is always taken as the basis (the smallest figure in 1 category). It is important to take into account the fact that each region can adopt its own minimum wage. This circumstance can be found out by studying the information on wages published on the official website of the administration of the region (krai, region, Moscow or St. Petersburg).
The only condition for tariffing is non-discrimination. That is, the director has the right to establish any salaries for the employees of the company.
But employees who perform the same function on equal terms should be paid at the same rate.
How can you develop a TS:
- identify all positions and professions by company departments;
- divide functions into categories depending on the types and significance of work;
- set the coefficients to the ranks.
At the same time, the first category is based on the size of the minimum wage and the coefficient 1. Further, the billing system must be fixed in a local regulatory act.
We considered the essence of the tariff system of remuneration and its difference from the non-tariff one. In this material, we will consider the concept of a tariff rate, a tariff coefficient and a tariff category.
What is a tariff rate
The tariff rate is a fixed amount of remuneration for an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time without taking into account compensatory, incentive and social payments (part 2 of article 129 of the Labor Code of the Russian Federation). The monthly tariff rate is essentially an official salary, with the only difference being that the performance of the labor norm for this month is also taken into account when charging.
In 2017, the employer sets the tariff rates for workers by category on their own, taking into account the characteristics of their economic activity and financial capabilities.
What does tariff category mean
The tariff category is a value that reflects the complexity of work and the level of qualification of the employee (part 4 of article 143 of the Labor Code of the Russian Federation). The number of categories, the procedure and grounds for their assignment, the employer also establishes independently and fixes these provisions in the local regulatory act.
Tariff coefficient - what is it
Tariff coefficient - an integral element of the tariff system of remuneration, which characterizes the ratio of tariff rates of different categories and shows how much the tariff rate of this category exceeds the tariff rate of the first category. For example, the hourly wage rate for a worker of the 1st category is 150 rubles. And the tariff rate of a worker of the 3rd category is set with a tariff coefficient of 2.5. Consequently, the hourly wage rate for a worker of the 3rd category is 375 rubles (150 rubles * 2.5).
