New wage system

At the end of 2018, the State Duma approved updated version recommendations regarding the establishment of an updated system of remuneration for employees of budgetary institutions, including teaching staff. This decision was determined by the tripartite regulatory commission social and labor relations. At the same time, the rules that were in force before have lost their force and will not be used in 2019. Today we’ll talk about changes in the remuneration system for teaching staff and how the approach to this issue will change.

In 2019 with new indicators and without salary reduction

Starting from 2019, remuneration for teaching staff will be calculated taking into account the new indicator. From now on, when forming the income of teachers and lecturers in mandatory The average monthly earnings of employees of private companies and individual entrepreneurs are taken into account. Starting from this year, this criterion must be taken into account when developing cost plans aimed at increasing the amount of remuneration for teaching staff and employees in other budget sectors. In July 2018, the government of the Russian Federation issued a decree, according to which Rosstat was obliged to prepare the above data by 04/15/2019.

When the tripartite group discussed the new regulations, a clause was added to the document about the inadmissibility of reducing wages for employees of kindergartens, schools and state universities. In accordance with this norm, in 2019 the level of remuneration for teaching staff will not be lower than in 2018. Accordingly, kindergarten teachers will receive a salary no lower than the Russian average (last year - just over 28,000 rubles).

Another important news for teachers was the inclusion of the indicator minimum size wages. Last year, this figure was at the level of 6,200 rubles. The new recommendations determine that an employee educational institution cannot receive a salary lower than the established indicator, provided that he has fully complied with the established norm and worked a sufficient number of hours. However, no one is immune from situations in which a teacher works less time than he is supposed to. If an employee had to face such a nuisance, wages will be calculated based on the time actually worked, based on the minimum wage.

In order to ensure the full implementation of the recommendations in the institution, the employer, as well as government officials, need to pay attention to certain aspects. In particular, these include:

The salary level must be established in accordance with the qualification group of the employee.
If an employee of a budgetary institution works in a position that is not related to professional categories, the rate of his salary is calculated based on the difficulty of the duties assigned to him.
It is imperative to take into account the need to use incentive payments and all kinds of compensation. This issue should be reflected in regional and municipal regulations.
Only the manager has the right to approve the staffing table kindergarten, school, university, other budgetary organization.
After the implementation of new recommendations in an educational institution, the teacher’s income should be no less than it was before. This standard applies to all employees without exception, whose standard labor activity remained the same or increased.
The standard of remuneration should be determined based on the employee’s performance of his own professional responsibilities over a certain period of time (week, month, year).

As for the labor standards for teachers, now its change in one direction or another will directly affect the final earnings. Therefore, the recommendations provide for the reflection of the actual workload of the teacher in labor agreement. This rule will affect such workers as:

school teachers;
university teachers;
coaches of children's sports sections;
persons engaged in activities in the field of additional education.

Taking into account these innovations, any changes in the teacher’s working hours should also be reflected in the employment agreement. However, you should remember the conditions under which this may become possible:

by agreement of the parties to the contract;
in exceptional cases - unilaterally by the head of the educational institution. This norm can be used if the amount of working time according to the curriculum has decreased, the educational organization has not recruited a sufficient number of students, etc.

Another important innovation is additional attention to teachers with secondary education. special education. The recommendations provide for the impossibility of infringing on the labor rights of employees who do not have higher education. Accordingly, reduction factors can no longer be used for a specialty that requires an employee with a higher education diploma. Thus, the lack required document will no longer allow the employer to save on the salary of an employee of an educational institution. In this regard, he has equal rights with teachers with higher education.

Today, these recommendations have been approved by a considerable number of teaching staff. Really, new document significantly expanded their opportunities in terms of remuneration and increased their protection from unlawful actions of the manager educational organization. It is expected that these recommendations will be in effect over the next few years and gradually refined so that the income of teachers grows to a decent level.

Also read with this article:

Prospects for wage growth for public sector employees in 2019 How much will the salary of a kindergarten teacher in Moscow and the Moscow region increase in 2019?

The concept of “wages” is used in relation to persons who work for hire and receive payment for their work in accordance with pre-agreed conditions. At the same time, wages of employees are one of the components of production costs.

Wages in a market economy can be defined as the amount of money paid for work performed, the determination of which is based on the price of labor.

The second option for determining wages is the price of labor as a specific product in the labor market.

Wages, in accordance with the Basic Law market economy, is formed under the influence of supply and demand in the labor market. In addition to wages, the income of an enterprise employee includes social payments and dividends.

Social payments- this is full or partial payment of expenses for the following items: transportation, medical care and medications, additional vacations and days off, meals during work, advanced training for company employees, life insurance for company employees, etc. At enterprises developed countries wages account for only 50-70% of total personnel costs. The rest is social payments. Social benefits are often organized on a menu basis. Within a certain amount, each employee can choose those types of payments that are most attractive to him. Dividends and share price gains account for a significant portion of senior management's total income joint stock companies.

Current state economy allows us to talk about changes that are taking place in the personnel wage system. IN modern systems wages special attention is focused on strengthening the interest of each employee in increasing productivity.

The purpose of the work is to consider the main reasons and patterns of the emergence of new remuneration systems, as well as to develop recommendations and conclusions based on the material studied.

The first chapter examines social and economic reasons the emergence of new remuneration systems.

The second chapter discusses the use of new remuneration systems at an instrument-making plant.

In the third chapter, proposals for improving the remuneration system are developed and formulated.

Textbooks and specialized literature were used in the work.

When defining wages, it is necessary to keep in mind two concepts: nominal wages and real wages.

Nominal wage is the amount of money received by an employee per hour, day, week, year.

Real wages are the quantity of goods and services that can be purchased with a nominal wage, i.e. it is the purchasing power of a nominal wage. Real wages depend on nominal wages and the prices of purchased goods and services.

An increase in nominal wages, for example, by 8% with a price increase of 5% gives an increase in real wages by 3%. If prices for goods and services rise faster than nominal wages, then real wages may fall as nominal wages rise. Salary performs four main functions:

1) reproductive;

2) stimulating (motivational);

3) social (contributing to the implementation of social justice);

4) accounting and production, characterizing the degree of participation of living labor in the process of formation of the price of a product, its share in total production costs.

Wages are directly dependent on the level of labor productivity: the higher the level of social labor productivity, the higher the level of wages.

The salary level should be determined based on the principles:

continuous improvement of the living standards of workers;

Labor productivity growth should outpace average wage growth. This must be observed especially in the sphere of material production;

the importance of individual industries and production in the system must be taken into account national economy;

The different qualifications of workers and their working conditions must be taken into account.

Allowances and bonuses are introduced to stimulate a conscientious attitude to work, improve product quality and production efficiency. The difference between allowances and bonuses is that allowances are paid in the same amount every month for a set period (for example, bonuses for above-standard performance), while bonuses can be irregular and their amount depends significantly on achieved results and changes quite often. Allowances and bonuses reflect the results of the employee’s own achievements.

The main goal of the innovations is a significant increase in wages for public sector employees. With the help of the reform, we also hope to bring the minimum wage closer to the subsistence level and, in the long term, increase average earnings state employees up to 70-80% of wages in industry.

Solving these problems is impossible without fundamental changes, the essence of which is the abandonment of the outdated Unified Tariff Schedule, the transition to sectoral wage systems, and the maximum expansion of the rights of regional and municipal authorities to regulate wages in the organizations and institutions under their jurisdiction.

The salary situation in the social sector largely depends on the economic capabilities of the state. However, significant differences in the dynamics of wages in industry and the public sector indicate serious defects in the UTS. It is obvious that the principles of strict salary regulation, which do not ensure the required efficiency, have completely discredited themselves.

In conditions of high inflation, the UTS played a positive role, compensating for the rise in consumer prices and ensuring the necessary differentiation of wages in accordance with its complexity. Today the Unified Grid has completely exhausted its capabilities.

The rigid framework of the UTS, as well as the requirements of the new Labor Code, do not allow for the systematization of existing salary standards. In conditions of declining inflation, a rigid schematization of positions becomes unjustified, which does not allow taking into account the peculiarities of the work of public sector employees, does not motivate them to increase productivity, and does not increase their interest in the effective functioning of budgetary organizations, say, a school or a hospital.

With the change in the system of interbudgetary relations, the principles of functioning of the UTS came into conflict with the current legislation: regional and municipal budgets today are independent and have the right to finance the social sector of local subordination at their own expense.

Tariff rates and salaries of the UTS that are uniform for all territories do not fully take into account the differentiation of cost of living levels among the constituent entities of the Federation, which necessitates the need for different levels of wages across regions.

The fact that living conditions in different regions of the Russian Federation are not the same is evidenced by the following data: it is calculated that, for example, in Siberia a person spends more on food than in the central regions - by 6.7%; for clothes, underwear, shoes - by 16.6%; for fuel - by 108.6%. These differences in living and working conditions are compensated by workers through regional coefficients of wages at the tariff. They are installed for employees of enterprises located in the northern regions, on Far East. The size of these coefficients ranges from 1.1 to 2.0.

When forming each of the sectoral systems, first of all, the content and working conditions, the volume of budgetary allocations and the availability of extrabudgetary funds. Since the results of labor of public sector employees are less amenable to direct accounting than in production, the main factors of salary differentiation are the level of education, qualifications, special experience, complexity and quality of work. As for the salary structure, it is changing in favor of the main part - the tariff part. In this regard, it is planned to streamline the system of above-tariff payments, improve labor standards, transfer workers of some professions (positions) to fixed-term employment contracts, etc.

Another feature of the reform is related to the expansion of the rights of regional and municipal authorities in terms of making decisions on the size of tariff rates and salaries, incentives and compensation payments. Regional coefficients take into account significant regional differences associated with climatic living conditions and other factors, but do not solve the salary problem. It should be borne in mind that the Republic of Kazakhstan has changed significantly since its establishment, and also that in a number of regions they were introduced, for example, to attract labor. Today’s task is to ensure that the population of each region has the opportunity to receive a decent salary (especially for public sector employees) regardless of climatic, economic and social conditions.

The emergence of new wages, in our opinion, is due to the fact that wages today have become a powerful motivational and stimulating tool.

The current stage in the Russian economy is characterized by a crisis of motivation and a negative view of the majority of enterprise employees about work activity. The essence of work motivation has practically boiled down to the desire to have the maximum guaranteed salary with an indifferent attitude to the results of labor (quality, impact of labor). Poverty of motivation and a narrow range of needs satisfied through work activity have reduced the controllability of workers and made them weakly subject to stimulation.

The above applies not only to employees, but also to specialists and managers, in particular middle managers.

Some of the workers who have retained the moral foundations of labor consciousness and rich work motivation constitute a minority and are often in pre-retirement and retirement age. As for employers and senior managers, according to sociological surveys, 90% of them, as opposed to other forms of influence, give preference to administrative pressure, explaining this choice of management methods for the decline in discipline. Therefore, today the “carrot and stick” method, implemented through a system of simple economic and administrative incentives and sanctions, has become the most common method of influencing people in order to obtain the desired result. Such a system is quite effective in conditions of low content of work, authoritarian leadership style and significant unemployment. The “carrot and stick” method includes proportional additional payments and deductions, work on administrative terms, fines, collective contracting and other well-known techniques.

Although the “carrot and stick” method is not promising, it continues to be used in many organizations where the problem of personnel management is not given due attention, preferring to use “proven” methods of influencing people.

If we ignore the presentation of the theory of motivation, which gives an idea of the mechanism of incentives for an employee’s labor behavior, then in their specific form, individual methods of influence can be reduced to the following groups:

Methods, the main result of which is material reward and other material incentives (salary, monetary reward, bonuses, profit sharing, sale of shares to staff, benefits, solution to the housing problem, etc.);

Methods whose main result is psychological reward or incentives (job satisfaction, social recognition, greater responsibility, personal contact with management, recognition from senior managers, etc.);

Elimination of negative incentives (unequal opportunities for a business career, injustice, deception on the part of management, etc.);

Administrative (disciplinary) methods (reprimand, public warning, deprivation of privileges, reprimand, threat of dismissal, etc.);

Indirect influence (for example, through training, holding meetings, organizing competitions, etc.).

It is important to emphasize that if it is impossible in our country in modern economic conditions to provide fair and sufficiently high wages, methods of non-material incentives become of great importance. Experience shows that the main motivating benefits in this case may be: in some cases - free work hours; trust towards the employee on the part of management, recognition of his value to the organization; providing independence in completing tasks; reimbursement by the company of minor employee expenses for personal needs - tuition fees for courses, free meals, etc.; issuing a loan for the purchase of housing, etc.

It is important to emphasize that some enterprises that introduce new remuneration systems (that is, are capable of decent material remuneration for employees) do not remain “in the red,” which we will try to demonstrate in the next chapter. It should also be noted that the new remuneration systems are an objective assessment of the employee’s contribution to the results of the enterprise’s activities.

To identify new trends in the wage system, let’s consider the situation that currently exists at an instrument-making plant.

The average salary of operational personnel in 2005 increased compared to 2004 by 11.3% and amounted to 16,389 rubles, which is 10.6% higher than the average salary (14,821 rubles) of industrial production personnel. Inflation in 2005 was 10.9%.

In accordance with the order, from January 1, 2006, the minimum tariff rate of the first stage of remuneration for industrial production personnel (PPP) is established in the amount of 2,750 rubles, which will accordingly lead to an increase in monthly tariff rates for personnel by 10%. Accordingly, from 01.01.2006, additional payments for multi-shift work and working conditions will increase by 10%. In this case, the level of indexation of wages of operational personnel will correspond to the level of indexation of wages of all personnel.

An analysis of personnel wages showed that the level of wages of operational personnel exceeds by 11% the level of wages of operational and maintenance personnel and by 19% exceeds the level of planned wages of industrial production personnel, on the basis of which planned funds allocated for wages are formed. In 2005, wage growth for operational personnel was 12.8% compared to 2004, and wage growth for operation and maintenance personnel was 6.4%. The excess growth in wages of operational personnel is due, among other things, to the involvement of operational personnel to work on weekends and overtime.

The compensation policy characterizes the company’s employee compensation system in accordance with the corporate culture and financial situation companies.

The growth in the share of benefits in labor compensation is characterized by an expansion in the variety of their types. They act as a factor in increasing the company’s competitiveness in the labor market.

Over the past two to three years, compensation policy has become socially oriented. If in 2004 the value of benefits averaged 8.2% of employee compensation, then in November 2005 this value amounted to 15.76%.

Among the most common benefits are compensation for staff costs for food, training and medical care for employees.

The most common type of benefits is meals at the enterprise. More than a third of employees receive this type of benefit in one form or another. Training at the expense of the enterprise as a factor in increasing labor efficiency and productivity is organized for 27% of employees. More attention is paid to maintaining the health of staff. In one form or another, medical care is paid for by the enterprise for 10% of the staff.

The structure of labor compensation, as a set of remunerations to an employee for the performance of his job duties, includes salary, allowances, bonuses, bonuses and benefits.

Salary is a monthly remuneration provided for by the staffing table for the performance of certain functions of the position.

Allowances and surcharges – payments to personnel for the special nature of work, performance of work beyond normal duration, for work on weekends and holidays, for performance of work of various qualifications, for length of service in the company, traveling nature of work, etc. Can be worn as mandatory (provided by law) and corporate (provided for by law). internal politics company) character .

Bonuses are periodic payments paid to an employee for actual results in achieving the goals of the position.

The practice of successful management shows that the efficiency of use human resources at an enterprise depends not so much on the amount of wages as on the structure of labor compensation. Proper management of the labor compensation structure allows you to effectively manage personnel according to goals and results, influence personnel turnover, and increase their level professional competence, motivate to solve individual and corporate problems.

The structure of labor compensation in 2005 can be seen using the example of a workshop foreman. Shop foremen, as a rule, have a pronounced floating structure of the ratio of salary and other payments. For example, for the workshop foreman we examined, bonuses amounted to 25% of labor compensation. Bonuses amounted to 4% of labor compensation.

The growth of labor productivity is an important indicator that can be considered an employee dependent on wages. Table 1 shows labor productivity indicators before the introduction of the new wage system (2004) and after the introduction (2005).

Table 1

Labor productivity

As can be seen from the table, labor productivity increased in 2005 compared to the previous year. Average monthly and average daily productivity, respectively, amounted to per employee in 2005, which is 220% and 225% more than in 2004.

As another example of the introduction of a new wage system, we can cite another enterprise (Novosibirsk MCC), which does not use a tariff-free system.

The tariff schedule is a list of qualification categories and the corresponding tariff coefficients. The tariff schedule serves to determine the ratio of wages for workers performing work of varying complexity and difficulty. With its help, the wages of workers are differentiated depending on their qualifications.

To pay workers at the enterprise, an 18-bit unified tariff scale is used.

The tariff rate determines the amount of wages per unit of time - hour, day, month. For workers, it is established in the form of payment of the first category per day (shift) - daily rate or per hour - hourly rate. The amount of payment for work classified as the highest tariff categories is determined by multiplying the tariff rate of the first category by the corresponding tariff coefficient.

According to working conditions, there are currently three categories: normal, severe (harmful) and especially severe (particularly harmful). Additional payments for working conditions from 4 to 24%. The tariff rate changes depending on changes in the minimum wage. The specific rates and categories at the enterprise are determined by the terms of collective agreements. The amount of additional payments for working conditions, for work in the evening and at night, is determined by the enterprise independently.

The introduction of the new system entailed the following changes (Table 2).

Table 2

Change in turnover

As can be seen from the table, trade turnover in 2005 increased compared to the previous year, which apparently indicates the viability of the new personnel remuneration system.

Another enterprise that uses a tariff system of remuneration is Ekran-FEP CJSC. To pay workers at industrial enterprises, an 8-digit tariff scale is used.

The tariff system determines the quality of labor of each worker, while quantitative accounting of the labor expended by the enterprise’s employees is carried out using various forms wages. At CJSC, a time-based system is used.

With a time-based form of payment, a worker’s earnings are determined by his qualifications and the amount of time actually worked. To create material incentives for workers, a time-based bonus system is used. It includes bonuses for meeting and exceeding various indicators; specifically for each profession, a system of indicators has been developed that most stimulates work.

The introduction of this remuneration system also affected the work of the entire enterprise. Table 3 shows changes over the past two years.

Table 3

Profitability indicators

Indicators	Deviation	Growth rate
Return on sales, %
Cost return, %
Capital return, %
Profit per sq. m. retail space, thousand rubles
Profit per sales employee

This suggests that in 2005, the enterprise’s activities were more efficient than in 2004.

In the industrial sector of the plant, the main form of wages is time-based, since the labor regime is largely regulated by the operating mode of the equipment, and the object of payment is the time and quality of work. With a time-based form of payment, a worker’s earnings are determined by his qualifications and the amount of time actually worked.

To create material interest among workers, it is necessary to use a time-bonus system. It includes bonuses for meeting and exceeding various indicators; specifically for each profession, a system of indicators is developed that most stimulates the work of workers in this profession. For example, for machine operators - maintaining technological parameters in established modes, increasing the main component in the final product, saving raw materials, energy, fuel, etc.

The piecework form of payment is used in those jobs where the production of products and its quality largely depend on the personal skills, abilities, qualifications and intensity of labor of the workers.

The use of piecework forms of remuneration is advisable when:

strict accounting of production is ensured;

technically sound production standards and time standards can be used;

the results of production depend directly on the labor of the worker.

Piecework payment is divided into direct, collective, piecework-bonus, indirect piecework and lump sum systems.

With direct piecework payment, the worker’s earnings are directly related to the quantity and quality of the products he produces. This earnings are determined by multiplying the piece rate per unit of production by the total output for a given period of time (month, shift, etc.).

With collective piecework wages, the production rate is established for the entire team and, regardless of its size, is mandatory for each member of the team. The earnings of all team members are determined by multiplying the brigade piece rate by the number of products produced by the brigade per month (shift).

Earnings are distributed using various methods: through coefficient hours (days); running-in coefficient, KTU. The latter is the most progressive, since it takes into account the personal contribution of each worker.

The indirect system is used to pay workers whose work cannot be rationed or accounted for. This system usually pays workers who serve the main production. Moreover, their earnings depend not on their personal output, but on the results of the labor of the main workers they serve. This is not always advisable; It is better to use a time-based bonus payment system.

Late payment should be used in exceptional cases. For example, performing urgent work, eliminating accidents. The amount of remuneration is set for the entire specified volume of work by agreement between workers and management. The worker receives a salary regardless of the time worked.

In most cases, piecework wages must be supplemented with bonuses, and thus a piecework-bonus wage system is formed. Bonuses are established for workers for exceeding technically justified production standards, for saving raw materials and materials, electricity, and for product output highest category quality, productivity growth, etc.

For the purpose of bonuses, it is necessary to develop a bonus provision that should define:

indicators and conditions of bonuses,

bonus amounts,

circle of rewarded employees,

frequency of bonuses,

source of payment of bonuses.

Bonus indicators should depend on the labor efforts of the employees of a given team (product quality, delivery times, etc.). The number of indicators varies from 2 to 3. The circle of bonuses for certain indicators should include only those employees who can actually influence these indicators.

Sources of payment: cost (bonuses for main results economic activity; for the fulfillment of certain performance indicators that are important for bonuses, as well as remuneration based on the results of work for the year and a one-time incentive for completing particularly important production tasks) and profit.

Maximum size bonuses for employees of structural divisions are determined by the decision of the administration, depending on the financial condition of the enterprise.

Remuneration for managers, specialists and employees, as well as remuneration for workers, is based on the quantity and quality of their work.

The work of managers is assessed, first of all, by the results of the activities of the entire team. This takes into account the degree of fulfillment of the functions assigned to them, the intensity of work, the achieved level of labor, production and management at the facility they manage.

The work of specialists and employees is assessed based on the volume, completeness, quality and timeliness of fulfillment of the tasks assigned to them job responsibilities. Thus, the nature of the work of management personnel, engineering and technical workers and employees requires the use of a time-based form of remuneration. Payment is made in accordance with the achieved level of quantitative and qualitative indicators characterizing the activities of the production units managed or served by them, and their personal qualities.

Additional payments for combining professions, positions, expanding service areas or increasing the volume of work performed are established by the enterprise at its own discretion. All wage fund savings resulting from the release of workers can be used for these purposes.

For managers of production departments and services, specialists and employees, certification must be carried out at least once every 3 years. Based on its results, decisions are made to increase or decrease salaries, introduce or cancel bonuses, and even dismiss employees from their positions.

Since the salaries and total income of most business executives do not reflect the results production activities. Often, managers' incomes increase when production volumes and headcount decrease. This causes dissatisfaction among the majority of the company's personnel. Therefore, it cannot be an incentive for workers. The revision of these rules should strengthen the opinion of the enterprise personnel that the income of each employee depends on himself, and he can influence it. Only in in this case staff salaries will be a motivation mechanism.

As can be seen from the examples above, different enterprises have different remuneration systems, but all enterprises have improved their performance. Therefore, the main conclusion that can be drawn is that every enterprise must use a remuneration system that meets and complies with the goals of both the organization itself and the employees.

The main method for improving motivation was a bonus system for employees. Bonus indicators should depend on the labor efforts of employees of a given team. The circle of bonuses for certain indicators should include only those employees who can actually influence these indicators. Bonuses are set for workers for exceeding technically justified production standards, for saving raw materials and supplies, electricity, for producing products of the highest quality category, increasing productivity, etc. The work of managers should also be assessed according to the contribution they made.

Division of labor - specialization, differentiation of labor activity, leading to the emergence and existence of it various types.

Any somewhat developed enterprise consists of divisions that combine similar functions of workers and the material resources that these workers use. Each division is distinguished by a special type of activity necessary for the overall business of the enterprise. The division makes specific decisions, acts largely independently and bears full responsibility for its activities.

The work done allows us to draw the following conclusions.

Today, wages are a powerful motivating and stimulating mechanism. The main goal of each employee is to receive enough so that the efforts expended bring both moral and material satisfaction.

The use of various wage systems allows a particular enterprise to choose exactly the strategy that meets the goals of both the organization and each employee.

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The decoding of the abbreviation NSOT sounds quite simple - new remuneration systems. New remuneration systems were approved by Decree of the Government of the Russian Federation dated August 5, 2008 No. 583.

We figured out how to decipher NSOT, but we’ll tell you what it is and who it’s used for in our article.

NSOT were introduced on December 1, 2008 for employees who work in federal budgetary institutions and federal government bodies, as well as for employees who do not have military rank, but work in military units, institutions and divisions of federal bodies executive branch, in which the law provides for military and equivalent to military service.

All answers to questions about new remuneration systems must be sought in the Regulations on the establishment of remuneration systems, approved by the Decree of the Government of the Russian Federation.

Features of NSOT

What is special about NSOT? According to the new remuneration systems, employee salaries consist of several parts:

Salary, which is the main, basic part of the salary;
The additional part of the payments is compensatory in nature;
An additional part of payments that is stimulating in nature.

The main part of wages is the remuneration of employees for performing their job duties. According to NSOT, the main part of the salary is set by the head of the institution, based on the qualifications, experience of the employee and suitability for the position held.

According to labor legislation (Article 144 of the Labor Code of the Russian Federation), the main part of wages (i.e., salaries) can also be established by the Government of the Russian Federation by professional groups. Professional qualification groups are groups based on professions and positions of workers, united according to the principle of qualification requirements for performing work of varying complexity, taking into account the scope of work. That is, the amount of an employee’s salary depends on the level of his professional qualifications, on the experience he has, on the complexity and volume of work he performs.

The size of basic salaries established by the Government must be observed: the wages of employees should not be less than the established salaries. The salaries established by the Government are provided from the budget:

Federal government agencies provide basic salaries using federal funds;
government agencies of the constituent entities of the Russian Federation provide basic salaries using funds from the budgets of the constituent entities of the Russian Federation;
municipal institutions provide salaries using local budget funds.

Compensation payments are established to employees in the amount of a percentage of the base salary, rates or a fixed amount, unless this contradicts the established federal laws or decrees of the President of the Russian Federation. Unlike salary, which is guaranteed to all employees, compensation payments are not mandatory for employees of one position.

Payments that are of an incentive nature are determined by local regulations, collective agreements or agreements. The size of incentive payments and the conditions for receiving them depend on the developed federal agency indicators that the employee must achieve, and evaluation criteria according to which the effectiveness of performing work duties will be assessed.

Salaries of managers according to NSOT

The salary of managers according to NSOT also consists of three components: basic salary, compensation and incentive payments. The salary of a manager depends on the volume and complexity of the work performed. Incentive payments to managers are established by the Government of the Russian Federation.

Deputy managers and chief accountants of institutions receive salaries 10-30% less than the official salaries of their managers.

M. Eremeev

The idea of reforming the wage system did not arise by chance; it was associated with a group of problems:

equalization of salaries;
failure to fulfill the stimulating function;
outdated calculation methodology.

The new remuneration system is “designed” to solve all of these problems. As is known, according to the Decree of the Government of the Russian Federation, from December 1, 2008, a decision was made to abolish the Unified wage scale for the relevant employees of federal budgetary institutions and civilian personnel of military units and to switch to new wage conditions.

The basis for its abolition was the division, which has already become irrelevant for the present time budget workers eighteen digits and low level wages of the first category of the rate, which was significantly less than the subsistence level of the working population in the Russian Federation. Thus, one of the problems faced by the heads of budgetary institutions is the low competitiveness of salaries of public sector employees in the labor market and, accordingly, the outflow of workers to commercial structures. In addition, the Unified Tariff Schedule did not take into account all the characteristics of the work of workers in various areas of budgetary activity, that is, it turned out that specialists working in various industries and having different levels qualifications, receive the same salary.

Over the past decade, salaries for public sector employees have been calculated according to the Unified Tariff Schedule. However, the current remuneration system, according to officials and the workers themselves, does not make it possible to increase its size, since it is strictly regulated at the federal level and strictly regulated by legislative acts. Everyone is guaranteed a stable salary, but the huge disadvantage is that they do not encourage people to increase productivity and achieve better results in their work.

From December 1, 2008, federal budgetary institutions must switch to a new remuneration system. According to the Resolution, the new wage system abolishes the rigid tariff schedule, and the salaries of public sector employees will depend on the following factors:

The volume of work performed;

Level of education, qualifications;

Professional responsibilities of the employee;

Job requirements, etc.

However, the Government of the Russian Federation must approve the base salary for each qualification group, as well as determine additional compensation and incentive payments. These payments will be included in the remuneration system and will be set taking into account increasing factors. The list of compensation and incentive payments in federal budgetary institutions is established in accordance with the list of compensation and incentive payments approved by the Ministry of Health and social development. The amount and procedure for making incentive payments will be determined by the head of the institution and provided for by a collective agreement, agreement or local regulation. The amount of these payments will depend on the complexity and intensity of the work, continuous length of service, as well as the employee’s title or academic degree. Bonuses to employees of budgetary institutions will be paid depending on the timely and high-quality performance of their work duties in order to materially motivate employees for conscientious performance work responsibilities, manifestation of initiative and creativity.

A new system of remuneration for employees of budgetary institutions is being introduced in order to attract young specialists, as well as improve the quality of services provided by budgetary institutions. The size of official salaries will be determined by the head of the institution. They will be established taking into account the requirements for professional training and level of qualifications that are necessary to carry out the relevant professional activity, depending on the complexity and volume of work performed.

I would also like to note that the remuneration system will be established taking into account:

a unified tariff and qualification directory of works and professions of workers;
a unified tariff and qualification reference book for positions of managers, specialists and employees;
state guarantees for wages;
a list of types of compensation payments in federal budgetary institutions, approved by the Ministry of Health and Social Development;
a list of types of incentive payments in federal budgetary institutions, approved by the Ministry of Health and Social Development;
sample provisions on remuneration of employees of institutions by type of economic activity, approved by federal government bodies and institutions - the main managers of federal budget funds;
recommendations of the Russian tripartite commission on regulation of social and labor relations;
opinions representative body workers.

Please note: the official salary of the head of an institution is determined by the employment contract, is set as a multiple of the average salary of the main staff of the institution he heads and can be up to five times the specified average salary. The main personnel of an institution include employees who directly ensure the implementation of the main functions for which the enterprise was created. The procedure for calculating the average salary to determine the size of the official salary of the head of an institution is established by the Ministry of Health and Social Development.

The official salaries of deputy heads and chief accountants of institutions are set at 10 - 30% lower than the official salaries of the heads of these institutions.

The wage fund for employees of institutions is formed on calendar year based on the volume of limits on budgetary obligations of the federal budget, funds from the budgets of state extra-budgetary funds and funds received from income-generating activities.

Compensatory payments

The new wage system also provides for compensation payments. The Ministry of Health and Social Development must establish a list of types of such payments, as well as incentive bonuses. These payments will be set as a percentage of official salaries for the relevant professional qualification groups or in absolute amounts.

These payments will depend on factors such as:

level of professional training;
presence of the highest qualification category or academic degree;
complexity and volume of work performed.

The specific amounts and conditions for making incentive payments will be established in a collective agreement, agreements or local regulations.

The salary of the manager, his deputies and the chief accountant will also consist not only of the official salary, but also of compensation and incentive payments. These payments will be established in the same way as for employees of a budgetary institution, that is, as a percentage of salaries or in absolute values.

Incentive payments will be made by decision of the federal government agency, which is the main manager of federal budget funds, from cash, coming from income-generating activities.

In accordance with Article 144 of the Labor Code of the Russian Federation, professional qualification groups for positions in higher and additional vocational education were approved by the Order of the Ministry of Health and Social Development.

Administrative, economic and educational support personnel are divided into three qualification levels, and teaching staff and heads of structural units are divided into qualification levels. Each qualification level corresponds to one or two teaching staff positions and up to twenty support staff positions.

For example, the head of the laboratory, assistant rector and assistant and teacher of the department correspond to the first qualification level, and their salary is slightly more than a cleaner. That is, up to twenty positions are integrated into one qualification group, which does not take into account the individual differences of employees, the level of responsibilities and the nature of the work performed.

Decree of the Government of the Russian Federation No. 583, regulating the transition to a new wage system, was published in Rossiyskaya newspaper On August 13, 2008, in No. 171 (4728), and already in No. 177 (4734), answers to questions from readers of Deputy Minister of Health and Social Development Alexander Safonov are published.

Thus, to the reader’s question: “Will it turn out that bosses will abuse the new right and “reward only their favorites” with decent salaries?”, he answers: “...After all, the salary of the manager himself will directly depend on the average salary of all staff.” What is preventing the average wage from being raised? as follows- cut several positions and increase the salaries of the remaining employees, but by fifty percent.

Let's illustrate the situation. In a hospital, three doctors of the same specialty receive a salary of twenty thousand rubles, the average salary is twenty thousand rubles, and the wage fund is sixty thousand rubles; we are cutting one position, the remaining two
receive twenty-five thousand rubles, the average salary is twenty-five thousand rubles, and the wage fund is fifty thousand rubles, that is, ten thousand rubles are saved. And the head of this institution receives one hundred twenty-five thousand rubles, that is, five times more average salary, versus one hundred thousand that he could receive if he had three doctors working for him.

A similar situation can be observed in some medical institutions Saratov region. There are up to eight to ten doctors' offices of the same specialty, and only one or two specialists are admitted, and at the doors of their offices there is a line of innocent patients.

In the same issue where the interview was published, the vast majority of questions relate to the criteria for the performance of a public sector employee, which must be established by the institution itself, following the instructions of ministries and departments. Many budgetary institutions set the amount of incentive payments to twenty percent of the salary, thereby suggesting that they are increasing work efficiency.

Some institutions formulate evaluation criteria: for a certain number of printed works - a certain amount of incentive payment. What if the teacher publishes several monographs and over a dozen articles?

It is obvious that the developers of the new remuneration system relied on the ideas put forward by R.I. Henderson, but did not work out the mechanism for implementation in domestic practice. In our opinion, the new remuneration system in its current form is not capable of stimulating the efficiency of public sector employees, but this is its main goal. We need a different system for assessing indicators and performance criteria, based on an analysis of the significance of types of work. Yes, this is not a cheap or easy way, you need to introduce a new independent staff unit, train it in a similar technique, instill loyalty to it in all employees of the institution, introduce related techniques, for example, a plagiarism checking program.

Our university offered a similar methodology based on international experience, to the Government of the Saratov region for the implementation of a new system of remuneration for workers municipal institutions. But, apparently, the importance of the factor - price - had a higher priority. We also understand the heads of budgetary institutions - they are obliged to carry out the orders of ministries and departments.

The employee is divided into two parts - a guaranteed part, which is paid to the employee for the performance of official duties, and an incentive part, the size of which depends on how well, efficiently and effectively the employee worked. The amount of incentive payments is not limited.

The structure of the wage fund includes three main components:

Salary amount (official salary), wage rate (basic part);
compensation payments;
incentive payments.

A similar wage fund structure is adopted in regions switching to NSOT. Often these elements have slightly different names. For example, the first two elements can be called the basic part, which is divided into general and special parts, which correspond to salaries (rates) and compensation payments. The issue of the name is not important; the purpose of each type of payment is important.

The amounts of official salaries and wage rates are designed to ensure payment for employees to perform their job duties, determined by job descriptions and other documents. The employee receives a full salary (rate) for the performance of his duties. It should be remembered that requiring an employee to perform work that is not part of his job responsibilities without the employee’s consent is prohibited by the Labor Code of the Russian Federation. If an employee agrees to perform some work that is not part of his job responsibilities, then this work must be paid additionally.

NSOT provides that the amounts of salaries (official salaries), wage rates are established by the head of the institution based on the requirements for professional training and level of qualifications that are necessary to carry out the relevant professional activity (according to the so-called professional qualification groups), taking into account the complexity and volume work being performed.

According to Article 144 of the Labor Code of the Russian Federation, the Government of the Russian Federation can establish basic salaries (basic official salaries), basic wage rates for professional qualification groups. At the same time, the wages of employees of state and municipal institutions cannot be lower than the basic salaries (basic official salaries) established by the Government of the Russian Federation and the basic wage rates of the corresponding professional qualification groups.

Professional qualification groups are understood as groups of workers' professions or groups of employee positions, formed taking into account the scope of their activities and based on the requirements for their professional training or level of qualifications. From the definition it follows that these groups must be defined according to two parameters. First of all, this is a field of activity, which can include both the industry where the employee works and the job duties he performs (the position he holds). Secondly, groups are formed depending on the professional training and skill level of the employee required to perform a given job (in a certain field of activity). To a certain extent, professional qualification groups are intended to replace the UTS wage grades.

The determination of basic salaries and rates may relate to both the sphere of federal powers and the sphere of powers of the constituent entities of the Russian Federation. Subjects of the Russian Federation must establish their base salaries and rates for professional qualification groups, if they are not established for them by the Government of the Russian Federation. If such salaries and rates are established by the federal government, the subjects of the Federation have the right to establish regional base salaries and rates that exceed the salaries and rates established by the federal government for the relevant professional qualification groups. Such powers of state authorities of the constituent entities of the Federation follow from the norms of Article 6 and other articles of the Labor Code of the Russian Federation.

Basic salaries (rates), which are minimal and do not take into account many work parameters for a given position that are permanent in nature, should be subject to increasing coefficients that reflect the complexity of the work, the level of qualifications of the employee (for example, qualification categories, level of education, teaching experience), etc. . n. As a result of applying the coefficients, it is not the base salary (basic official salary, base rate) that is calculated, but the official salary, i.e., a fixed amount of remuneration for the performance of labor duties for a month, or the wage rate, i.e., fixed. the amount of remuneration for fulfilling labor standards per unit of time.

The official salary or wage rate calculated in this way constitutes the main part of the remuneration, often referred to in regulatory documents as the basic part of the wage fund. This is the main and guaranteed part of the employee’s salary.

In addition to the guaranteed part of the salary, the Labor Code of the Russian Federation provides for the payment of the so-called compensation part in the form of additional payments, allowances and other payments. Compensation payments are not of a permanent and (or) common nature for all employees of a given position, and this constitutes them fundamental difference from the guaranteed part of the salary, which does not depend on variable parameters.

Compensatory payments are intended to compensate employees of various kinds who deviate from the normal conditions in which they perform their job duties. For example, workers at Far North work in more difficult climatic conditions, and therefore receive compensation, the payment of which is determined precisely by this fact. Compensation payment is established not because the employee performs a greater volume of duties (compared to those who do not receive such payment), but due to the fact that he performs his job duties in specific conditions (for example, unfavorable climatic conditions, harmful or difficult working conditions, work in other conditions deviating from normal, for example at night, etc.).

Payments of a compensatory nature are established in relation to salaries (official salaries), wage rates of employees for the relevant professional qualification groups as a percentage of salaries (official salaries), rates or in absolute amounts, unless otherwise established by federal laws or decrees of the President of the Russian Federation.

Payments of a compensatory nature, the amounts and conditions for their implementation in a particular institution (as an element of the remuneration system) are established by agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms, a list of types of payments of a compensatory nature, if such a list is accepted by the founder.

Incentive payments are established for employees in order to encourage them to perform their job duties better. These are, first of all, payments for high performance results, high quality work, payments based on work results. Such payments should not be confused with payment for the conscientious performance of official duties. An employee who performs the full scope of duties established for his position receives a salary or wage rate for this work. If he not only does the job conscientiously, but also shows good results, then in this case he should receive incentive payments.

As the practice of institutions where new remuneration systems have already been introduced, some managers “traditionally,” still guided by previous ideas, believe that payments for quality and productivity should be made to all employees who “normally” perform their job duties. The reasons that explained this decision include the following: all employees work, everyone needs money, everyone needs help. In this regard, we note that this approach to distribution does not allow realizing the goals of the transition to NSOT, that is, stimulating the high-quality performance of their duties by employees. In addition, it is necessary to distinguish between the functions of the institution and the functions social protection. This approach does not correspond to state policy in the field of remuneration: simply conscientious performance of official duties is paid with a salary or wage rate, and if an employee does not fulfill any of his duties or performs them improperly, then the question should be raised about his suitability for the position held or disciplinary liability. Conscientious and proper performance of duties is a normal situation, and it is such performance that is paid with a salary/rate. If an employee not only works properly, but performs his duties at a high level, with high results compared to other employees, only in this case the employer should pay him incentive payments. This is required by the fundamental principle labor law- wages according to work.

The incentive part of the salary has a fundamental difference from other parts: incentive payments are not guaranteed to all employees, they cannot be equal due to their purpose, and not all employees may have the right to receive incentive payments, but only those who have achieved certain regulatory requirements in their work. documents in force with the employer (local regulations, collective agreement, agreement), indicators and results. Incentive payments should be awarded exclusively for performance indicators exceeding the minimum required (i.e., for exceeding the “normal” performance of job duties), indicating achievements and success in work.

Evaluation of an employee’s labor results must be objective and based on regulatory documents (local acts, collective agreements, agreements) stipulating the procedure, types and amounts of incentive payments and defining performance indicators for the achievement of which the employer must assign such payments. At the institutional level, when establishing remuneration systems (adopting the regulatory documents listed above), it is necessary to provide for the types of incentive payments, the amounts and conditions for their implementation. The conditions for payment of the incentive part of the salary, in turn, must be scheduled according to the terms (periods) of payments (payments can be one-time, monthly for a certain period of time, for example, six months, a year, final at the end of a certain job or working period, etc. .), as well as according to indicators (criteria), the fulfillment (compliance with which) of an employee gives him the right to receive this payment. The conditions should also include the procedure for determining the payment. The manager should not arbitrarily, at his own discretion, distribute the incentive payment fund.

When establishing incentive payments, it should be borne in mind that this is the most effective tool for managing the work of the team. As practice shows, the team is sensitive to the establishment of payments for one reason or another. Therefore, you should especially carefully determine what exactly needs to be stimulated through this part of the remuneration.

In order for sufficient funds to be allocated to stimulate the quality of labor, it is assumed that the volume of the incentive part should be at least 30% of the wage fund.

It is assumed that the salaries of heads of institutions, their deputies and chief accountants also consist of three parts: official salary, compensation payments and incentive payments. The official salary of the head of the institution is determined by the employment contract, and it is expected to be established in a multiple ratio to the average salary of employees who belong to the main personnel of the institution he heads. The new rules for remuneration of managers (deputies and chief accountants) are designed to encourage them to ensure that the salaries of the main personnel of the institution they head are high and increase. The official salaries of deputy heads and chief accountants of institutions are planned to be set at 10-30 percent lower than the official salaries of the heads of these institutions. In addition, it is also planned to pay incentive bonuses to managers (possibly due to the centralization of a certain part of the wage fund).

The procedure for changing the conditions determined by the parties (employee and employer) was discussed above. employment contract for reasons related to changes in organizational or technological working conditions (Article 74 of the Labor Code of the Russian Federation). This procedure must be followed when changing the remuneration system. When introducing NSOT, heads of institutions must adopt appropriate local regulations in advance. regulations(or conclude collective agreements, agreements) that would provide for the introduction of a new wage system, notify employees and take all other required actions.

Considering the rights of the employing institution to establish wage systems, and especially the incentive part of wages, autonomous institutions have much greater opportunities to increase the wages of their employees compared to budgetary institutions, in which all funds for remuneration of employees are determined (and limited) by the budget estimate.