What is a tariff rate, tariff coefficient?

Salary is one of the most controversial categories of payments to employees of an enterprise. In practice, there are several basic methods for calculating payroll payments. The most popular are the following:

• Piecework;
• Time-based;
• Combination type.

If we talk about budget organizations, then here is universally applicable rate, which is also supplemented by incentive payments and bonuses. In order to understand how salaries are paid to state employees, it is necessary to determine what the tariff scale and tariff rate are. The coefficient of the tariff rate by categories is applied not only in budgetary organizations, many enterprises have such additional tariff coefficients by categories.

What is the tariff coefficient and what does it depend on?

Tariff coefficient is a multiplier that is applied to the wages of a first-class employee. This is an indicator that increases the salary of an employee, taking into account such indicators as the tariff rate, the tariff coefficient. Enterprises usually use a digitized tariff rate, consisting of six categories. Thus, the employee of the first category has the lowest salary index, and the sixth, respectively, the highest. Tariff coefficient of the 1st category corresponds to the minimum wage, equal to 1.0.

To apply the wage tariff system, you need to have a table with tariff coefficients. At different enterprises they can have differences, the tariff factor of working categories in the Order on the accounting policy of the enterprise is determined. This is if we talk about a single undertaking. The state has developed a uniform tariff scale for workers in the budgetary sphere. She has 18 ranks. Speaking about specific figures, it is worth noting that in comparison with the first, the lowest, 18 rank has a tariff coefficient of 4.5.

Purpose of the tariff grid

All employees of the enterprise can not receive wages at the same level, since their level of qualification is different, the laboriousness of the work performed by each of them is different. In this regard, it is expedient to apply a tariff scale. What is its main purpose? The main purpose of the application of such a system of payment is to distribute workers by category, depending on the level of specialization and the qualifications of the work performed by them.

Each employee must receive a salary in the amount corresponding to his qualification. Compensation of labor in the tariff method provides that an employee of a certain category must perform work that corresponds to its level in complexity. It happens that a low-level worker is involved in the work that a specialist of a higher level must perform. In situations where he does it successfully, he, accordingly, can be assigned a higher rank.

Payroll tariff method is a good motivation for employees. The higher the discharge, the higher the salary level.

The definition of the tariff category and its features

What is a tariff rank? Tariff coefficient is a component part of the category of qualification characteristics. It characterizes the level of complexity of work. Tariff category (tariff coefficient) is one of the most important components of the tariff scale. How is it determined? It can be viewed in a special handbook of the characteristics of workers by skill level.

In the tariff grid, the countdown always begins with first-class workers. They, as a rule, have the lowest salary and skill level. Typically, the salary level of first-class workers corresponds to the minimum wage level determined at the state level.

Types of tariff grids

It is interesting that a number of tariff grids that can be applied to categories of workers with different working conditions can be developed in one enterprise. For example, if we consider a machine-building enterprise, then there can be a usual tariff scale and a "hot" one. The second type of grid will be applied to workers who work in shops with harmful working conditions.

Conditions for obtaining the highest category

To obtain the highest level of the qualification level, it is necessary to have the knowledge and skills necessary to carry out the work of the highest level of qualification. In addition, there are also other conditions that are mandatory for fulfillment, allowing the employee to receive a higher qualification rank:

• Perform the work of the highest level for three months, and do it successfully, that is, without rework and violations;
• Just before receiving the highest level, you need to pass a test to check the skill level.

Who determines the level of qualifications? In this process, the owner of the enterprise, as well as the representative of the trade union organization of employees, should participate.

Who can increase the discharge? The level of qualification category can be increased in those cases when the employee strictly and strictly follows the norms and requirements that are defined in the enterprise. The labor discipline of the worker must be positive.

If he strictly violates the rules of conduct in the enterprise, the law or other specific norms, his discharge may also go down. Such measures are applied as liability for various violations.

Importance of the tariff system

Tariff rank, tariff coefficient and tariff rate are used when planning the wage fund at the enterprise. This allows you to determine the level of earnings for certain categories of workers. Consider the situation when it is important to know the level of the tariff rate of certain categories of workers:

• During planning of the budget of the basic salary to workers on categories;
• During the distribution of the wage fund by categories of workers;
• When planning to raise the level of tariff rates.

An example of the tariff scale is shown in the table.

The tariff system of payment has advantages and disadvantages. But its use at the moment is the best option not only in the budgetary sphere.