What is a tariff category, tariff coefficient?

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

• piecework;
• time-based;
• combined type.

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

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

The tariff coefficient is a factor that applies to the salary of a first-class employee. This is an indicator that increases the employee's salary, taking into account such indicators as the tariff category, the tariff coefficient. At enterprises, a discharge tariff rate of six digits is usually applied. Thus, the employee of the first category has the lowest salary, and the sixth, respectively, the highest. The tariff coefficient of 1 category corresponds to the minimum wage, equal to 1.0.

To apply the tariff system of remuneration, you need to have a table with tariff coefficients. At different enterprises, they may have differences, the tariff coefficient of working categories in the Order on the accounting policy of the enterprise is determined. This is if we talk about a single enterprise. The state has developed a single tariff grid for budget workers. She has 18 ranks. If we talk about specific numbers, it is worth noting that, compared with the first, lowest, rank 18 has a tariff coefficient of 4.5.

Tariff setting

All employees of the enterprise cannot receive wages at the same level, because the level of their qualifications is different, the complexity of the work performed by each of them is different. In this regard, it is advisable to apply the tariff schedule. What is its main purpose? The main purpose of using such a payment system is to categorize employees depending on the level of specialization and qualifications of the work they perform.

Each employee must receive a salary in the amount corresponding to his qualifications. Remuneration of labor by the tariff method provides that an employee of a certain category must perform work that, according to complexity, corresponds precisely to his category. It happens that a lower-level employee is involved in the work that must be performed by a specialist of a higher level. In those situations when he does this successfully, he, accordingly, may be assigned a higher rank.

Payment by the tariff method is a good motivation for employees. After all, the higher the rank, the higher the salary level.

Determination of the tariff category and its features

What is a tariff category? The tariff coefficient is an integral part of the discharge according to qualification characteristics. It characterizes the level of complexity of the work. The tariff category (tariff coefficient) is one of the most important components of the tariff network. How is it determined? You can see it in a special guide to the characteristics of workers by skill level.

In the tariff grid, the countdown always starts with first-class workers. They usually 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 networks

Interestingly, at one enterprise several tariff networks can be developed that apply to categories of workers with different working conditions. For example, if we consider a machine-building enterprise, then there may be a regular tariff grid and a “hot” one. The second type of mesh will apply to workers who work in workshops with harmful working conditions.

Conditions for obtaining the highest level

To obtain the highest level of qualification, you must have the knowledge and skills necessary to carry out work of the highest level of qualification. In addition, there are other mandatory conditions that allow the employee to receive a higher qualification level:

• perform top-level work for three months, and do it successfully, that is, without alterations and violations;
• immediately before receiving the highest level, you need to pass a test to check the level of qualification.

Who determines the skill level? The owner of the enterprise, as well as a representative of the trade union organization of workers should participate in this process.

Who can increase the discharge? The level of qualification level may increase in those cases when the employee strictly and clearly follows the norms and requirements that are defined at 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, then his discharge may also decrease. Such measures are used as liability for various violations.

The importance of the tariff system

The tariff category, tariff coefficient and tariff rate are used when planning the payroll at the enterprise. This allows you to determine the level of earnings of certain categories of workers. Consider situations where it is important to know the level of the tariff rate for certain categories of workers:

• during the planning of the budget of the basic salary to employees by category;
• during the distribution of the payroll by category of workers;
• when planning increases in tariff rates.

An example of the tariff grid is given in the table.

The tariff system of remuneration has advantages and disadvantages. But its use at the moment is the best option, not only in the public sector.