Material compensation, based on the results of the professional activities of any employee, is established by the employer in accordance with his qualifications, as well as taking into account the complexity, conditions, quantity and quality of work performed. To carry out wage differentiation, the wage tariff system is applied. It provides an account of all indicators of employee participation in the functioning of the enterprise.
Article one hundred and forty-three of the Labor Code of the Russian Federation describes the tariff system of remuneration and its elements. The main components are:
- tariff rates;
- tariff schedule ;
- salaries appointed by posts;
- coefficients applicable to tariffs.
The main element of this system is the applicable rates. They indicate a fixed amount of payment for the professional participation of an employee when he fulfills a labor norm of a certain degree of complexity. This indicator is determined per unit of time. When calculating it, social, stimulating, and compensatory payments are not taken into account. Tariff rates related to the first category indicate the amount of the minimum remuneration for unskilled labor spent per unit of a certain time.
There is a value reflecting the level of qualification of an employee. This is a tariff category. There is also an indicator, the value of which indicates the level of professionalism of the employee. It is a qualification degree. The tariff grid reflects the totality of all tariff categories that are aligned for certain positions and professions with the participation of tariff coefficients. That is, this is the scale by which the employer determines the ratio of wages in the performance of work at various professional levels.
Currently, labor legislation permits contractual and local adjustments to wage levels. The types and systems of employee benefits, as well as the amount of bonuses, tariff rates, salaries and other incentive payments, the company can determine independently, with the reflection of these indicators in the collective agreement and local act. Various business entities establish their tariff networks. They differ in the number of discharges included in them and in the degree of increase of the coefficients applied to them.
In budgetary organizations, the wage system is set centrally. Its basis is the established ETC. The unified tariff scale has been enacted by Decree of the Government of the Russian Federation. It is a scale that is one for all. Based on it, tariffing is determined for calculating remuneration for the activities of employees and workers. Tariff wages using the ETS cover all existing groups of employees of enterprises and organizations, as well as institutions that are on budget financing. The exception is the executive and representative bodies. ETC includes eighteen categories. The ratio of the lowest to highest salaries is one in four and a half.
The tariff system of remuneration in the public sector at the rate of the first category cannot be lower than the amount approved for the minimum remuneration for labor in the country. This indicator is regulated by the Government of the Russian Federation.
The categories reflected in the UTS indicate the complexity of the activities performed by the employee. Depending on the conditions of production, various compensation payments and surcharges will also be possible.
The tariff system of remuneration of certain categories of employees who receive a salary from the budget is implemented using separate regulatory and legal acts. For example, federal law regulates remuneration for work for employees of higher educational institutions. The same regulatory act approved the size of premiums to their official salaries.