Tariff-free wage system: essence, types, characteristics. Tariff-free wage system

The improvement of approaches to remuneration of employees of enterprises and organizations has led to the fact that when determining the level of wages, a new approach has been applied, which has a beneficial effect on staff productivity and allows employees to personally influence their income level.

Remuneration, which does not imply the appointment of a guaranteed salary for each employee for the work performed by him, as well as specific rates, is called tariff-free remuneration. The conditions for paying salaries to employees within the framework of this system also do not imply the appointment of additional bonuses, interest and allowances.

This form of payment is based on the distribution of finance intended for the wage fund (PWF) in certain shares among all employees. The formation of the fund comes from the funds that are earned by the entire team. An important step in using such a system is the determination of individual coefficients for employees.

Key points

When a tariff-free system is applied, the salary is determined by the wage fund, which is formed based on the results of the work of employees. Often this is used for small enterprises, where certain goals are set for the staff on a monthly basis - a plan that they must fulfill.

Achieving results leads to the fact that the staff receives a salary above the minimum rate. Payments are made from the reserve or bonus fund of the enterprise. Section does not occur equal parts, but in proportion (depending on the position held).

When this system is used, the following are taken into account:

• what level of qualification the employee has;
• how long did he work;
• coefficient of labor participation (KTU).

Tariff-free wages presuppose the presence of an official salary, however, its size may only slightly exceed the minimum wage.

The premium de part is calculated taking into account the following indicators:

• how effective was the work of each team member over the past period;
• by what percentage the plan was fulfilled;
• the level of employment of personnel;
• lack of customer complaints about the actions of employees;
• quality of work.

In order to give an objective assessment of the contribution of each employee, department heads put down in the timesheet not only the hours that they worked, but also KTU. Its index usually ranges from 0.5 to 1.2.

What is this

Tariff-free wages are a kind of collective wage system. Its basis is such a concept as the coefficient of labor participation, which characterizes the usefulness of each worker in production.

What is the essence of such a system:

• guaranteed tariff rates are not used;
• the salary is correlated with the demand for the organization's products;
• employees of the same profession and qualifications may receive different pay for their work;
• rejection of time and pricing norms;
• the worker's skill reflects the coefficient of the qualification level.

In general, this system is similar to the usual wage system, the difference is that the category is not determined, but coefficients are applied. Accounting for achievements is carried out using a specially designed point scale.

This system does not exclude labor regulation. Norms are used to calculate domestic prices, to calculate the gross income of teams, and as a result, to form their payroll. When using this system, the salary of each employee will be a share in the total wage fund of the entire team.

This system is designed to increase employee productivity. Each of them in this case has a direct interest in making every effort to improve the results of labor.

System characteristic

The characteristic of the tariff-free system is based on the following principles:

• the existence of a connection between the level of payment and the wage fund, which is accrued based on the collective results of work;
• assigning coefficients to employees that characterize their level of qualification and are able to determine the level of contribution to the results of work;
• use of KTU in assessing current performance.

The key parameter of this system is the qualification level, which is able to characterize the actual productivity of the employee. When this coefficient is calculated, random payouts are not taken into account.

What is taken into account in this case:

• payment at piece rates, when it comes to workers, and at official salaries, for specialists and management;
• bonuses for performance;
• allowances that are provided for work in several shifts;
• surcharge for the expansion of serviced areas;
• additional payment for the management of the labor collective;
• record of work experience and available years of service.

Existing species

What are the types of non-tariff wages:

• A model that is based on the use of "forks" of ratios, which involves the definition of different categories, which are "forks" with a wide range. This allows you to minimize the premium positions that complicate the calculations. At the same time, an individual approach is used to stimulate the improvement of labor efficiency. The management of organizations has developed different variants similar "forks" of ratios. The main thing at the same time is to maintain a balance, which, while stimulating the fulfillment of duties of varying complexity, at the same time will not allow unreasonable differentiation.
• Market system of evaluation and remuneration. In this case, the indicator of the wage intensity of the products that were sold is used. With the help of it, it is determined how many kopecks of wages are contained in each ruble received.
• Contractual system - in this case, the employer, when hiring an employee, immediately negotiates with him the amount of payment for the performance of a certain work. In this case, the employee is less protected, which is due to the lack of objective grounds for calculations.
• Another type of tariff-free payment system is the formation of labor income based on the amount of revenue, income from the sale of goods or services, and other similar approaches. In this case, the balance of net profit is distributed, which can be obtained by deducting the costs of rent, taxes, purchase of materials and other mandatory payments from the total income.

Other clarifications in processes

Divisions of earnings

The amount of wages of members of the labor collective when using the tariff-free wage system can be calculated on the basis of a variety of principles, since the legislation does not establish specific principles for distribution.

When making a calculation, the following features should be taken into account:

• the company can determine the rules for remuneration of labor independently;
• the system must be consistent with the conditions that are prescribed in the collective agreement of the organization;
• the application of specific provisions must be agreed with the trade union;
• All principles of remuneration must be documented.

The amount of remuneration can be calculated, for example, based on the qualification level of the person and the coefficient of her labor participation. In this case, the employee receives an individual qualification coefficient, at the end of the month, the team members establish a KTU for him.

When it comes to a temporary team of workers, a distribution method is often used, which is based on the level of complexity and the number of stages of work in which the person participated.

Calculation rules

There are two ways of doing the calculation, which are based on the coefficients:

• In the first case, two coefficients are used, the first characterizes the qualifications of the employee, that is, his belonging to a certain job group. Starting point in this case the coefficient is 1.0. The second coefficient is labor participation or personal contribution to the result of work.
• In the second case, a composite coefficient is used, which takes into account the qualifications of a person, the result of work and attitude to duties.

When the calculation is made, the total amount of wages is divided by the coefficients of employees, after which the resulting base value is multiplied by the coefficient. Additional payments and compensations are added to the amount received.

The calculation of the salary of each employee depends on:

• wage fund, which is distributed among the staff;
• an indicator of the qualification level that the team assigns to the employee;
• KTU assigned to each person by the labor collective;
• the number of hours worked by each employee;
• the number of employees who take part in the distribution.

Remuneration, qualifications and ratings

The law does not define the principles according to which the employer must determine the amount of remuneration for specialists. However, the procedure for accruing remuneration is made solely on the basis of principles that are agreed in advance. The content of such principles is established directly by the management of the company.

The qualification level of each specialist is expressed in a certain coefficient, which is a relatively constant value. In addition, for each participant in the process, the participation rate is determined on a monthly basis, according to which the personal contribution of employees to the result obtained is determined.

The rating model provides for the distribution of remuneration based on the results of a general assessment of the work of a particular person. This scheme can be used when it is possible to obtain a certain integral indicator of results, which is considered objective for the participants in the process. An example of this approach is the distribution of profits between the teams of the Formula 1 race, when it is divided in proportion to the points scored.

Formulas and examples of operations

The formula that is used to calculate the salary of each employee is:

The qualification level of an employee is calculated as follows: the actual salary of a person is divided by the minimum wage level for the same period. In an organization, several qualification groups are most often defined, for each a qualification level is established, which can increase throughout the entire labor activity person.

KTU is another indicator that is taken into account when wages are calculated. Such a coefficient is determined for all members of the team, including the director, and must be approved by the council of the labor collective, whose duties include determining the frequency of calculation of this indicator.

The amount of wages can be determined as follows:

This method of calculation is simple and understandable for each employee, which is positively perceived by the staff and has a beneficial effect on work.

Implementation of tariff-free wages

The form of implementation of the tariff-free system depends on the principles and rules that are determined by the employer himself. In this case, the employer must be guided by the Russian Labor Code and collective agreement. The development of such principles ends with their documentary consolidation in a local act.

The tariff-free system is used in small and medium-sized enterprises. Large firms rarely use it in their work. This is possible only on the condition that the team is divided into small units with their own leader. Otherwise, it will be almost impossible to evaluate the contribution of each individual employee.

The rules for calculating wages should also be documented, the task of management is to bring them to the knowledge of all employees. Only under this condition will they be legitimate and valid.

Advantages and disadvantages

This system of remuneration has the following advantages:

• transparency;
• simplicity;
• accessibility of understanding the principles of calculation.

In short, the employees who contribute the most earn the most. This encourages the employee to do more and better, thereby improving and raising their standard of living.

However, this form of remuneration also has a number of disadvantages.

It includes:

• efficiency is possible provided that everyone, without exception, agrees with the accepted calculation procedure, otherwise, there is a decrease in labor indicators;
• income may fluctuate depending on the period, and therefore such a system is not stable enough;
• The individual level of salary depends on the level of productivity of the team as a whole.

The basis of effective tariff-free remuneration is the development of a system of fair coefficients. A complete rejection of fixed wages or a mixed wage system with elements of both models helps protect workers from inflation. It also makes it possible not to revise the size of wages with a general increase in prices, since an increase in the cost of products leads to an increase in the payroll.

is distinguished by the absence of minimum amounts of payments guaranteed by the employer - instead, there is a direct relationship with the amount of income of the organization as a whole. How this system works, what advantages and disadvantages it has, you will learn from our article.

Formation of the salary of an individual employee with a tariff-free system of remuneration

Already from the title tariff-free wage system» it becomes clear that tariff rates, grids and coefficients do not apply here. True, they could not do without coefficients at all: the effectiveness of each employee is evaluated here, after which the employee is assigned a coefficient used in calculating his share in the payroll.

Principle of use tariff-free wage system is as follows: the employer determines the total amount of the wage fund and each employee receives his share in it. The size of the share of a particular employee depends on several factors at once:

1. To what extent the work of the employee was useful for the enterprise.
2. What role is this workplace plays in the receipt of income by the enterprise.
3. What is the actual hours worked in the reporting period.

So official duties, skill level of the employee, diligence - all this plays a role in calculating the size of the share in the payroll.

At the same time, the share itself is not a constant indicator and is subject to revision at the intervals established by the employer. This also has a stimulating function: the absence of a fixed salary forces the employee to constantly improve himself, give all his best at the workplace, so that during the subsequent review there will be a chance to increase his share, and not a reason to reduce it.

Modifications tariff-free system There are several, but the most common payroll formula when using this system is the following:

ZP \u003d KS * FOT: SKS,

where ZP - salary, KS - coefficient (share) of the employee, payroll - wage fund, SCS - the sum of the coefficients (shares) of all employees.

It is important to know at the same time that the employer must not only calculate the share of each employee, but also fix the rules for calculating the wage fund and bring them to the knowledge of employees. Only in this case tariff-free wage system really becomes transparent and understandable, which makes it effective.

Advantages of the tariff-free system

1. Tariff-free system many employers are interested because it allows you to calculate wages based on the already formed payroll. First, the size of the payroll is calculated in the prescribed manner, then the share of each of the employees is determined.
2. Besides, tariff-free system already inherently has a stimulating character: the more the whole enterprise helps out, the more each employee will receive. And this means that there is no need to apply a system of additional incentive payments, which greatly simplifies the process of calculating salaries.
3. For workers, there are also clear benefits, especially during inflation in the country. After all, the goods produced or the services provided also become more expensive as a result, which leads to an increase in profits - which means that the salary of each employee automatically increases without additional settlement from the management.
4. No less important is the fact that the simplicity of calculations is also attractive to many employees. Everyone has a certain idea of ​​how wages are formed, and the dependence of the amount of earnings on labor efficiency is obvious.
5. tariff-free wage system
6. Usage tariff-free system
7. Tariff-free system

Disadvantages of a tariff-free system

1. Companies that use tariff-free wage system It is very important that every employee fulfill their duties. The mistake of even one person can significantly affect the size of the income of the entire enterprise, which will lead to a decrease in the earnings of each employee.
2. Usage tariff-free system at large enterprises it is very difficult due to the complexity of calculating the coefficients. True, here you can find a way out of the situation: set coefficients within departments, and not the entire enterprise, and assign a utility factor to each department within the framework of the entire production.
3. Tariff-free system does not exclude the subjectivity of assessing the effectiveness of individual employees. If it is easy to evaluate the effectiveness of a faceless workplace, then not every leader can evaluate how useful each employee is for the enterprise, excluding emotions and personal attachments. Meanwhile, it is the size of the share that can cause dissatisfaction among the employee - and this leads to a decrease in his productivity and the appearance of conflicts.
4. Employees never know the exact amount of monthly payments, which does not contribute to planning a personal budget. The only guarantee that at least some amount will still be received is the prohibition at the legislative level to pay wages below the current minimum wage.

Outcome

Companies that prioritize tariff-free wage system, pay due attention to the development of standards for evaluating the work of their employees, and if everything is done correctly, then the system works without failures. However, in its purest form tariff-free system rarely used. Many employers prefer a mixed remuneration scheme - when the minimum wage is set within the framework of the tariff system, and all allowances are formed on the principle of tariff-free.

The tariff-free system of remuneration is characterized by the fact that the employee is not set a certain fixed salary or tariff rate. Therefore, neither in the employment contract nor in staffing, no other documents contain specific figures in relation to wages. Many employers believe that it is the tariff-free wage system that increases the motivation of employees and involvement in the work process. We will talk about the practice of implementing this system at specific example and consider the advantages and disadvantages of a tariff-free wage system.

The real need for development and implementation new system accounting and wages, and moreover, taking into account regional specifics, in CJSC Kuzbasselement of the Kemerovo region arose after it became clear that the current system does not provide the necessary motivation and incentives for employees.

The existing forms of remuneration at the enterprise were analyzed and modern models wage systems. After that, it was decided to develop and implement the most promising model at the enterprise - a tariff-free salary system.

In the process of developing the system, an attempt was made to solve some problems in the field of remuneration:

• increasing the stimulating role of wages by linking the wages of each individual employee to the performance of the team;
• regulation and reduction of wage differentiation;
• an increase in the share of the labor (earned) part in the total income of the employee through the strengthening of the material interest of the employee in the final result of the work.

The main provisions of the tariff-free wage system

Note!

Determination of the wage fund when using a tariff-free system

When calculating wages, the time worked by the employee, the fulfillment of production standards and shift normalized tasks are taken into account. The degree of accounting in wages for the level of overfulfillment of norms and standardized tasks is determined by the importance and significance for the enterprise of the additional output of the product or the amount of work that a particular employee performs.

Note!

payroll fund– total cash organizations spent over a certain period of time on salaries, bonus payments, additional payments to employees, compensatory payments

To take into account the conditions of labor activity at the workplace, additional payments are established for harmful and difficult working conditions, depending on the degree of harmful effects on the employee's body. Surcharges are set in absolute amounts and are calculated on the basis of actual hours worked. Surcharges for harmful and difficult working conditions are financed separately and are not included in the payroll fund.

Work of an employee on weekends and non-working days holidays paid double. For this value K i specific employee, established by the results of his work and multiplied by the number of hours worked by him on working days, is added to the product of double K i this employee and the number of hours worked by him on weekends and holidays.

Then the resulting amount is divided by the total arithmetic sum of the products of the coefficient K i for hours worked for all employees of the enterprise (1).

A similar approach applies for overtime and night time with appropriate adjustments. K i with the help of wage increase coefficients established at the enterprise.

The salary fund is formed in such a way that a strict, directly proportional dependence of its volume on the final results of the organization's work and its financial position is ensured. The specific standard for the formation of a payroll, as a share of the "cleaned" income of the enterprise, is determined and, as a rule, annually adjusted jointly by the administration and representatives of the labor collective (trade union organization) of the organization.

By order of the director of the enterprise or in the collective agreement, a specific share (as a percentage) of the “cleaned” income of the organization, used monthly as its salary fund, is mandatory. This share is set in the aisles from 40 to 70%.

Note!

"Cleaned" income of the enterprise- the annual income of the enterprise remaining after deductions from the total income of tax deductions required by law, interest on a bank loan and other obligatory payments

Watch the video for a more detailed explanation:

Elements of a tariff-free wage system

The system retains the basic elements of territorial wage regulation. To do this, when forming the payroll of an enterprise, planning and accounting services need to take into account two components of the total payroll of an enterprise.

The first part of these common funds will be intended for actual hours worked. The second part of the total payroll will serve as a source of payments according to district coefficients (the size of this part will be 30% of the amount of funds intended for the wages of employees for the hours actually worked). Funds for district payments are distributed among the employees of the organization, regardless of their qualifications and performance.

For the achievement of outstanding results in production activities, by decision of the labor collective, it is allowed to expand the boundaries of the upper limit of the “fork” range K i established for the employee by the decision of the attestation commission in accordance with his qualifications and professional level.

By decision of the labor collective or the administration of the enterprise, the lower limit of the “fork” coefficient previously set for the employee K i, can be reduced in case of gross violations:

• technological discipline,
• safety regulations;
• other violations that can lead to serious consequences and economic damage to the company on a large scale.

By decision of the work collective, in exceptional cases (or on an experimental basis), an employee may be granted the right to self-assess the value K i, and hence the size of their wages.

An insurance (reserve) fund is created at the enterprise, formed at the expense of monthly deductions of a part of the payroll of the enterprise (possibly 5-10%). It is needed to encourage individual employees, as well as to use the funds of the fund in cases where, for reasons independent of the organization, the payroll earned will not be enough to pay employees wages and pay taxes.

During the period of the next vacation of an employee, his average daily earnings are calculated, as a rule, for the last 12 calendar months based on the actual accrued wages. The collective agreement, the local regulatory act of the enterprise may provide for other periods for calculating the average wage, if this does not worsen the position of employees. The source of payment for vacations of employees can be both payroll and the insurance (reserve) fund of the enterprise.

Heads of shops, departments, other structural divisions before the 3rd day of each month, provide objective information to the OTC and accounting department of the organization ( K i) about employees, the amount of working time they have worked, etc. for the calculation of wages.

System of criteria and conditions for establishing a tariff-free wage system

To develop and prepare for the introduction of a tariff-free wage system at the enterprise, a commission was formed chaired by the head of the organization, which developed and supervised the Plan for the introduction of a new tariff-free wage system at the enterprise, and also developed regulatory, methodological and instructive documents.

Note!

Criterion(Greek criterion) - an indicator, a sign, on the basis of which an assessment of the quality of an economic object, process, a measure of such an assessment is formed. Modern economic dictionary

When developing a methodology and mechanism for determining specific values ​​of the coefficients K i in the range of their "forks" there are two questions.

• according to what criteria and indicators to establish the real size of the ratio for each employee, which would correspond to his actual labor contribution to the overall results of the enterprise.
• who should do it.

When determining a specific value K i within the range of their "fork", it is advisable to use only those criteria and conditions that directly reflect the actual contribution of the employee to the overall results of the team's work. For each employee (group of employees) they must be their own, individual. In this case, some indicators and conditions that were previously used for calculating various types can be used.

IN application Figure 1 shows a fragment of a detailed grid of indicators of the coefficient of ratios in the wages of specific workers of different qualification groups in the range of their "forks". Such indicators are developed for each employee (group of employees).

Each employee must clearly know for what achievements and omissions in the work and in what amount the value of his ratio K i may increase or decrease.

For example, the conditions for increasing the size K i, and hence the employee's earnings can be: the use of advanced work methods, the effective use of equipment, equipment, assistance and transfer of experience to comrades, the rational use of working time, etc.

Reducing the efficiency factor in a tariff-free system

The value of the coefficient may decrease in case of violation of safety regulations, being late for work, leaving the workplace prematurely, etc.

Criteria, indicators of increase or decrease K i are normalized in advance, regulated in the form of specific quantities (for example, for absenteeism K i decreases by 0.5, and for saving a certain amount of raw materials increases by 0.1) or are established directly in the process of discussing the issue in each case separately (according to the method of expert assessments).

Note!

Method of expert assessments- a decision-making method based on reaching agreement by a group of experts (specialists)

How to act in this case is decided by the labor collective. However, there should be no extremes. It is advisable not to establish for all occasions the criteria for the dependence of the coefficient of ratios on the indicators and working conditions, but to give more scope for labor collectives to independently evaluate the values ​​of the coefficients K i that predetermine each worker. As a rule, labor collectives approach this task creatively and objectively. On the other hand, it is also impossible to simplify this work, to do it only “by eye”, without using any normative minimum at all.

Of course, it is easier for all employees to set a monthly value K i by the average or maximum level of the range of their "forks". Easier, but not efficient. At the same time, the stimulating potential of the model, which is inherent in it, will be practically not used. One of its main elements (“forks” of the ratio coefficient) will be in a disabled state, which can not only increase the interest of employees in highly productive work, but also involve all members of the work collective in the distribution of the results of their work.

When developing a mechanism for determining values K i the negative experience in this regard (the times of stagnation and perestroika) of establishing the size of the labor participation rate (LFC) and other similar indicators was taken into account, when not only the labor contribution of the employee was taken into account, but also his activity in public life, cultural events, thereby violating the labor basis of payroll.

Motivation in the application of a tariff-free wage system

And one more important aspect. It is no secret that today moral stimulation has faded into the background, if not forgotten. But it, in combination with material incentives, is a powerful stimulus for the development of individual capabilities. The proposed model also takes into account this circumstance, since the collective determination of the ratio in wages.

This is not only a determination of the amount of material remuneration, but also a measure of recognition of the value of the employee's work, his labor contribution to the overall results of the work of a structural unit, enterprise. In the conditions of distribution of wages at pre-established guaranteed rates and salaries, it is impossible to achieve such an effect.

Let us dwell separately on the features of the definition K i and calculation of wage rates for piecework workers, since everything that was recommended earlier is more related to the mechanism for setting the ratio and wage rate for workers with time wages.

Let's consider two possible options.

• First: the pieceworker did not fulfill the production rate. In this case, according to the formula, the amount of wages is calculated according to the coefficient established for it (without taking into account the failure to fulfill the output norm), and then this earnings are reduced by the percentage of underfulfillment of the normalized task.
• Second: the pieceworker overfulfilled the production rate. In such a situation, several alternative methods calculation of wages. This will depend on the extent to which the organization is interested in increasing the volume of output produced by a particular pieceworker. It is possible, for example, to stimulate overfulfillment of norms by an employee due to the range of the "fork" coefficient K i.

Suppose a turner of the 6th category, having, in accordance with the qualification group, a coefficient K i within 4.5–5.7, exceeded the norm by 10%. This may be a reason to increase his Ki value, for example, by 0.1 from the average “fork” value of 5.1.

You can go the other way. First, calculate the level of wages of a turner according to the formula established by him K i without taking into account the overfulfillment of the norm, and then increase its size by 10%. Moreover, if the organization needs to increase the number of products manufactured by the turner, then in the future an increase K i maybe 0.2 or more.

Now about who and how should determine the specific sizes of the coefficients K i in the range of their "forks". And there are several solutions to this issue. It is possible, in particular, to evaluate the contribution of an employee according to the “top-down” scheme, i.e., the productivity of work, for example, a worker is determined by the foreman and foremen; foremen - shop management; head of the shop - heads of the enterprise. And you can go the other way around - “from the bottom up”: the labor contribution of the worker, the foreman is evaluated by the workers themselves (team); foreman - a group of foremen; directors - heads of structural divisions.

We should not exclude the possibility of a parallel assessment - "top down" and simultaneously "bottom up", then integrating the results of the assessments. At the same time, it is necessary to use the already existing experience of the collective assessment of the employee's labor contribution, accumulated at the enterprise in the process of determining the labor participation rate (LFC), the labor intensity factor (LIC) and other similar indicators in previous years.

You can use a mixed option, i.e. at the same enterprise for some qualification groups or specific positions (groups of positions) apply the “top-down” assessment scheme, for others - “bottom-up”, for the third - a “parallel” mechanism.

However, in any case, it is advisable, along with the collective opinion, to practice taking into account the employee's self-esteem.

Determining the value of the efficiency factor for the application of a tariff-free system

And the last recommendation on the mechanism for determining the coefficient values K i when evaluating the overall performance of the company. Establishment K i within the range of their "forks" in some cases may be closed. This means that each employee involved in sizing K i, anonymously exposes its estimates, the arithmetic mean of which will then give the final result.

An open option is when the assessment is determined publicly, at an open meeting as a result of collective discussion. At the same time, the choice of a specific option depends on many conditions and circumstances, for example, on the microclimate in the team, the position of the assessed employee, his personal qualities, etc.

Accounting for the employee's self-esteem is a kind of preparation for tomorrow, when self-esteem will become the main, and perhaps the only tool for determining the size of one's wages. So far, such a proposal is more like a fantasy, because in order for it to become a reality, a completely different level of consciousness, responsibility, discipline, culture of a person and the whole society as a whole is needed.

Without this, self-assessment will not be able to adequately and objectively reflect the real situation. It should be emphasized that, at the same time, the use of self-assessment based on trust in a working person can help accelerate the formation and development of the noted personality traits.

Therefore, it seems that, as an experiment, even today it is possible in some cases, by decision of labor collectives, to grant the right to self-assessment as the only tool for determining K i , and hence the amount of one's earnings.

However, it is most reasonable and preferable to consider open way assessment of the employee's contribution to the results of economic activity of structural divisions and the enterprise as a whole.

So, the values ​​of specific coefficients K i found for each employee. Once a month, by a certain date, they are transferred to the relevant services of the organization for the calculation (according to a well-known formula) of wages.

Consider an example of calculation K i and salary of a particular employee.

The head of workshop No. 8 is included in the IX qualification group, which corresponds to the “fork” of the coefficient of ratios in wages in the range of 5.6–6.6 (the average value of Ki = 6.1).

Let's say that in July 2007 workshop No. 8 completed the task in terms of volume and range of production (+0.1), production costs were reduced (+0.2). However, in the same month there were violations of the production and technological order (-0.1).

In this case K i the head of shop No. 8 will be equal to: 6.1 + 0.1 + 0.2–0.1 \u003d 6.3, and his wage(with a monthly payroll = 100,000 thousand rubles and the amount of products K i T i all employees of the enterprise = 10,000) will be:

Order on the introduction of a tariff-free wage system

After the enterprise completed work on preparing for the transition of the labor collective to new tariff-free principles for organizing material incentives for employees. They are more in line with the conditions of a market economy and modern methods management. It is also necessary to develop normative, instructive and methodological materials:

• draft Regulations on the tariff-free system of remuneration
• new staffing plan

After that, the head of the organization issues an order approving the Regulations on the tariff-free system and measures for its implementation.

An example of an order (fragment) is given in application 2.

Tariff-free wage system in practice

This paper considers the procedure for the development and implementation of one of the motivational models wages - tariff-free wage system on the example of CJSC "Kuzbasselement" of the Kemerovo region.

CJSC Kuzbasselement, in order to check and develop individual elements, introduced a tariff-free wage system for one year (from 01.03.07 to 29.02.08). By the time this material was prepared, ten months had passed after implementation, so certain positive conclusions can already be drawn today. During this period, many performance indicators of the enterprise tend to improve.

The new tariff-free system has really raised the standard of living of employees. Thus, the average salary in the enterprise increased by 38% and amounted to 6718 rubles, which is 1850 rubles. more than in 2006. There is a fair remuneration of employees who have achieved outstanding results, and the assessment of idlers who have not achieved anything, but counted on their share of the reward.

The wages of employees of the same profession and category directly depend on the results of labor and are distributed differentially on average from 4,500 rubles. up to 12000 rub.

The new tariff-free wage system serves as a factor in attracting skilled workers. During the period of the new payment system, the enterprise staffed 80% of vacancies with high qualifications (adjusters, fitters, electromechanics, etc.). Staff turnover for this period decreased to 16.2% (in 2006 - 19.3%).

Labor productivity per employee for the same period increased by 14.3% and amounted to 42.5 thousand rubles. per month.

Considering the above examples (results), we can conclude that the new motivational tariff-free wage system has a positive effect on the final results of the entire enterprise and the individual employee.

Unfortunately, the tariff-free system of wages is not able to completely solve the problem of delayed wages, since this system is economic, not financial.

Attachment 1

Annex 2

Flexible wage systems are now becoming more widespread in Russian enterprises. Among the most famous of them should be noted:

A model based on the construction of "forks" of wage ratios different quality(VSOTRK). This system was developed by N. Volgin and is successfully used at the Production Experimental Plant of the All-Russian Scientific Research Institute of Medicinal and Aromatic Plants (PEZ VILAR) and a number of other enterprises.

A feature of the ESTORK is the establishment of ratios in the remuneration of workers of various categories Ki in the form of "forks" with a wide range, which makes it possible to reduce the number of bonus provisions that complicate calculations, and at the same time widely use an individual approach to stimulating labor efficiency. The specific value of Ki is set by labor collectives or their leaders.

Developed various options"forks" of ratios in the remuneration of workers of different qualification groups. "Forks" between the extreme ratios in their wages are recommended to be set in such a way as to stimulate labor of varying complexity and at the same time avoid unreasonable differentiation in wages;

The universal market system for assessing and remunerating labor ROST, which was developed by specialists from the Chelyabinsk branch of the Institute of Economics of the Ural Branch of the Russian Academy of Sciences and tested at enterprises in 12 sectors of the national economy; The effectiveness of the ROST system has been confirmed by the eight-year period of its use by enterprises.

Wide use specified systems wages due to the ease of their transformation in accordance with the specifics of a particular enterprise. In addition, a number of companies use combined option traditional and tariff-free wage schemes. For example, pay flexibility is limited to the division of the payroll into "hard" (the value of which is traditionally determined in accordance with established tariff rates and salaries) and "flexible" components.

Varieties of tariff-free wage systems are proceeding from the amounts of trade proceeds, income from the sale of work or services in small businesses, and other approaches to the formation of labor income close to them. In these cases, the amount of income (profit) of the enterprise, remaining minus the rent for premises, equipment, vehicles etc.; taxes; interest on a bank loan; compensation for damages from marriage, loss or theft of material assets; transferring part of the proceeds (profit) to the reserve for the expansion of production; amounts intended for use for collective needs. Thus, the distribution is subject to the balance of profit (total income based on the results of the enterprise), intended for personal consumption.

The contractual payment system can also be classified as tariff-free, in which an entrepreneur, hiring an employee, agrees with him on a specific amount of payment for a certain job. It can be performed using the means of labor of the employee. For example, when transporting services in your own car, payment is set in rubles per 1 km of run, per passenger or per ton of cargo.

With such a system of remuneration, the employee is less protected from the arbitrariness of the entrepreneur, since the amount of payment is not based on objective calculations.

Advantages and disadvantages of the tariff-free system wages

The tariff-free model of remuneration has a number of advantages over the tariff system, which is as follows:

• - Getting rid of equalization in payment;
• - overcoming contradictions between the interests of individual employees and the team as a whole;
• - the possibility of increasing the qualifications of an employee throughout his life;
• - the possibility of assessing the growth of qualifications;
• - Ensuring fairness in the distribution of wages;
• - avoidance of conflict between managers (specialists) when raising salaries and tariff rates;
• - direct dependence of wages on the qualifications of the employee;
• - Evaluation of the work of the head of the team.

Tariff-free wage system in 1985-1991. found successful application at a number of enterprises and organizations in Russia. However, this model is not without drawbacks, among which are the following:

• - when calculating the employee's wages, the use of basic indicators (actual wages for the past period, wages for the last three to six months) is provided, in which there are elements of equalization;
• - the model takes into account only the potential capabilities of the employee, and not his actual labor contribution to the overall results of the work of the team (only 7-10% of the total amount of funds intended for wages is distributed according to KTU);
• - diversity is preserved in the model various kinds bonuses, additional payments, allowances, which complicates the payroll mechanism.