Time-based wage systems. Hourly rate. Labor Code of the Russian Federation. Calculation of hourly tariff rate How to calculate salary according to tariff rate

It is most convenient to pay for the work of an employee who has a summarized recording of working time based on tariff rate, installed per hour of work. The fact is that working time when developing a shift schedule is usually measured in hours. Therefore, it is most logical to determine how much an employee is entitled to for an hour of work.

In this case, you can calculate the employee’s salary using the formula:

All that remains is to calculate the hourly rate.

The easiest way is to set it once in a fixed amount and indicate the amount in the salary regulations. Then the rate will depend on the position and qualifications of the employee. For example, there is one rate for the manager, another for the seller, a third for the cashier, etc.

However, in many organizations salaries are set for employees. And changing the wage system is not so easy. But this is not necessary. Knowing the salary, you can calculate the hourly rate by calculation. We offer two calculation options to choose from. Each of them has its own pros and cons.

Option 1

Calculation of the hourly rate based on the standard working hours per month. You can take the standard number of hours for a specific calendar month from the production calendar. The hourly tariff rate in this case is calculated as follows:

An example of calculating wages based on standard working hours in a calendar month

Security guard E. Sviridov has a monthly salary of 25,000 rubles. According to the shift schedule, Sviridov worked 158 hours in February 2013, and 160 hours in March.

The standard working hours according to the production calendar in February and March is 159 hours each. This means that the hourly rate in both February and March is 157.23 rubles/hour (25,000 rubles: 159 hours). Thus, for February Sviridov needs to be credited 24,842.34 rubles. (157.23 rubles/hour × 158 hours), and for March - 25,156.8 rubles. (RUB 157.23/hour × 160 hours).

This option for calculating the hourly rate is quite simple. But it has a significant drawback. The tariff rate depends on standard working hours. Moreover, their number in one month may differ significantly from the number in another. And the fewer working hours, the higher the rate will be. That is, an employee will work less in one month according to the standard, but will receive a higher salary than in the month in which he will have to work more.

Option 2

The hourly rate is calculated based on the average monthly number of working hours for the year. The tariff rate is calculated using the formula:

The norm of working time in hours for the year can again be found out from the production calendar.

An example of calculating an hourly rate from the average monthly working hours for the year

In relation to the storekeeper N. Kulikov, summarized accounting is maintained with an accounting period of a quarter. He has a monthly salary of 23,000 rubles. In January 2014, according to the shift schedule, he worked 130 hours, in February - 160 hours, and in March - 150 hours.

The standard working time for 2014 is 1970 hours. The tariff rate per hour is 140.1 rubles/hour. Using this rate, the accountant must calculate salaries in the following amounts:

• in January - 18,213 rubles. (140.1 rub./hour × 130 hours);
• in February - 22,416 rubles. (140.1 rub./hour × 160 hours);
• in March - 21,015 rubles. (140.1 rub./hour × 150 hours).

At first glance, the calculation seems more complicated than in the previous version. But that's not true. In the first case, the rate based on the standard working hours in a calendar month has to be calculated monthly. In this case, it is enough to define it once, and it will remain unchanged throughout the entire calendar year. As a result, the employee's salary will depend only on the number of hours worked.

Salary is calculated per unit of time (hour, day, month). The calculation uses a special indicator - a tariff rate, depending on the level of professionalism of the employee and the industry of activity.

Definition

A tariff rate is a monetary payment to an employee for completing tasks of a certain complexity in deadlines. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive provided that all duties are performed. The enterprise can develop tariff wage rates, tariff schedules and staffing table, on the basis of which the employee’s salary is determined. The rules by which the calculation is carried out are presented in labor legislation.

How to calculate your salary?

The first step is to familiarize yourself with the tariff and qualification directory of a specific industry to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for calculation is as follows:

• Rate = 1st category rate x Increasing coefficient.

In the calculations, monthly rates are used only if the actual payment coincides with the norms, daily rates - if the number of days of actual attendance at work during the week differs from 5. The employee’s hourly tariff rate is necessarily used when calculating payment:

• in dangerous, difficult and harmful conditions;
• for excess production;
• on night shifts;
• on weekends.

It is calculated by dividing the salary by the number of hours worked in a month (or the average monthly number of working hours for the year). The exact calculation algorithm is specified in the Collective Agreement.

Payment schemes

The payment system is the ratio of the measure of labor and the reward for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.

Time system

At time system Regulatory tasks are developed and the amount of time required to complete them is established. To calculate earnings, the amount of time worked should be multiplied by the rate. It can be hourly or monthly.

Example 1

The hourly wage rate for a worker is 75 rubles. In a month he worked 160 hours against the norm of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.

Information for calculations is taken from the “Time Sheet” and the employee’s personal card. Most often, the hourly rate is used when calculating wages for industrial workers, and monthly salaries are set for specialists and managers.

Example 2

An accountant in an organization has a salary of 15 thousand rubles. During the month he worked 17 days out of the required 20. His salary is: 15,000: 20 X 17 = 12.75 thousand rubles.

Forms of payment are established:

• Simple time-based - provides payment for the amount of time spent on completing a task.
• Time-bonus system - provides additional payments for product quality.

Piece wage system

The salary amount may depend on the quantity of products produced. In this case, prices are determined by multiplying the rate by the category and the production rate. Let's take a closer look at the forms of remuneration.

Direct piecework

In this system, the salary is directly proportional to the number of products manufactured based on established prices. The calculation procedure will depend on the type of norm.

Example 3

The tariff rate for a mechanic is 180 rubles/hour with a production rate of 3 pieces/hour. 480 parts were produced in a month. Salary: 180: 3 x 480 = 28.8 thousand rubles.

Example 4

The turner's tariff rate is 100 rubles/hour with a time limit of 1 hour/piece. 150 parts were produced in a month. Salary: (100: 1) x 150 = 15 thousand rubles.

Similar calculation schemes can be applied not only to a specific employee, but also to the team as a whole.

Example 5

A team of three workers completed the specified amount of work in 360 hours. According to the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of team members and the actual time spent are presented in the table.

1. Calculation of tariff salaries (rub.):

Alexandrov: 60 x 100 = 6000.
Voronov: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.

The tariff salary of the entire team is 17.7 thousand rubles.

2. Find the distribution coefficient:

16: 17,6 = 0,91.

3. The actual salary of workers is shown in the following table.

Piece-bonus system

This scheme provides bonuses for production in excess of the established norm. Such additional payments are considered part of actual earnings and are set in relation to the salary.

Example 6

The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. The bonus regulations provide for compensation in the amount of 10% of the salary for production above the norm. The calculation will be as follows:

6000 x 0.1 = 600 rub. - bonus.
6000 + 600 = 6600 rub. - accrued salary.

The salary of employees servicing equipment is calculated using indirect piece rates and depends on the quantity of products manufactured.

Chord system

IN in this case The time frame for completing a set of works is estimated. The salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of a task. It is used to calculate the salaries of employees involved in eliminating the consequences of accidents and other urgent tasks.

Example 7

The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward in the amount of 150% of the salary is provided for production above the norm. Calculation:

(6 x (1.1-1) : 1) x 1.5 = 0.9 thousand rubles. - bonus.
6 + 0.9 = 6.9 thousand rubles. - accrued salary.

Combined systems

The considered remuneration systems depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered wage systems are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to a direct piece-rate system, and bonuses are paid when work is performed in excess of the norm. To calculate salaries according to differentiated systems, the following are used:

• Tariff reference books of professions.
• Qualification characteristics.
• Workplace assessment report.
• Tariff rate.
• Tariff schedule.
• Coefficients of payment of allowances.

“Unified Qualification Directory of Positions and Salaries”

The tariff rate of remuneration in government agencies depends on the results of certification of tariffs from “ Unified directory positions" (EKS). It presents job characteristics and skill level requirements. It is used to rate work and assign categories to workers.

The directory presents tariff rates per unit of time depending on the category of worker.

The 1st category rate represents remuneration for low-skilled labor. Its size cannot be lower than the minimum wage, and the increasing coefficient is “1”. The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of additional payments and allowances, are grouped into a tariff schedule.

Incentive payments

Additional payment is monetary compensation for non-standard work hours, working conditions and labor intensity. A bonus is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:

• for working on a day off;
• overtime and night work;
• multi-shift mode;
• combination of positions;
• increase in the volume of work, etc.

To calculate each type of additional payment, an algorithm must be developed to determine deviations of actual working conditions from standard ones. That is, it is necessary to employment contract prescribe night work hours, instructions for each employee, etc. Then, by comparing actual working conditions with standard ones, calculate the amount of the bonus and make payments.

If an employer has to pay its employees for overtime hours worked, or work on weekends, or the specifics of its activities are such that a shift schedule is required, a tariff system of remuneration should be used. With this system, various tariff rates are used, including hourly rates.

What is an hourly tariff rate and how it is calculated - this is discussed further in our article.

Tariff rate

According to Art. 129 of the Labor Code of the Russian Federation, a tariff rate is a fixed amount of remuneration for performing certain work within a unit of time, excluding compensation, incentives and social payments employee. Tariff rates can be calculated per month, day, or hour.

The monthly tariff rate (or salary) does not depend on the number of working days or hours in a particular month - the salary is always calculated in the amount of the salary if all working days of the month are fully worked. Moreover, it does not matter that there may be more working days in one month than in another, this does not affect the amount of earnings.

The daily tariff rate is applied if the length of the working day is always the same, but the number of working days in a month differs from the established norms.

An hourly rate may be needed when calculating payment for hours worked is required, namely:

• to calculate earnings with a shift work schedule and summarized recording of working hours,
• to calculate wages for overtime work,
• for pay for night work,
• to calculate wages on weekends and holidays,
• to pay for work in harmful and dangerous conditions.

Hourly tariff rate: how to calculate

The cost of one hour of employee work is usually calculated in one of the following ways:

1. The employee's monthly salary is divided by the standard working hours per month indicated in the production calendar.
2. First, the average monthly number of working hours is determined: the standard working hours for the year (according to the production calendar) is divided into 12 months. Then, the employee’s monthly salary is divided by the resulting number.

The first calculation option has a significant drawback - the hourly tariff rate will be different in each month. When calculating using the second method, the rate will be the same for any month during the year. Let's look at this with examples.

Calculation method 1

The monthly salary of an employee is 40,000 rubles. The standard working time in March 2017, according to the production calendar, is 175 hours. In fact, he worked 183 hours, that is, overtime is 8 hours (183 - 175).

First, let's calculate the hourly tariff rate in March: 40,000 rubles. : 175 hours = 228.57 rub. at one o'clock.

At overtime work the first 2 hours are paid at one and a half times, and the rest at double (Article 152 of the Labor Code of the Russian Federation), that is, out of 8 overtime hours worked, 2 hours will be paid with a coefficient of 1.5, and the remaining 6 hours - with a coefficient of 2:

(228.57 rubles x 2 hours x 1.5)+(228.57 rubles x 6 hours x 2) = 3428.55 rubles.

The total salary for March will be: 40,000 rubles. + 3428.55 rub. = 43,428.55 rub.

Let's say that the same employee worked 168 hours in April 2017. The April working time norm is 160 hours, that is, overtime is again 8 hours.

Hourly tariff rate for April: 40,000 rubles. : 160 hours = 250.00 rub. at one o'clock.

We will charge processing fees:

(RUB 250.00 x 2 hours x 1.5)+(RUB 250.00 x 6 hours x 2) = RUB 3,750.00

Salary for April: 40,000 rubles. + 3750.00 rub. = 43,750.00 rub.

From these examples it is clear that with equal processing, its payment in months with different working hours will be different.

Calculation method 2

Let's take the conditions of the previous example and calculate the employee's salary for March and April depending on the average monthly number of working hours. The annual standard of working time in 2017 is 1973.0 hours.

Let's calculate the employee's hourly wage rate in 2017:

40,000 rub. : (1973.0 hours: 12 months) = 40,000 rub. : 164.4 hours per month = 243.41 rub. at one o'clock.

Processing in March: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

Salary for March: 40,000 rubles. + 3651.15 rub. = 43,651.15 rub.

Processing in April: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.

Salary for April: 40,000 rubles. + 3651.15 rub. = 43,651.15 rub.

This method can be called more fair, since workers’ earnings depend only on the time they actually worked.

What the hourly wage rate should be at an enterprise, how to calculate it - each employer decides independently. Having chosen a method for calculating the tariff rate, you should definitely fix it in the regulations on remuneration.

) calculation of the salary paid to the employee for performing a certain amount of work duties (labor standards) at a specified time is carried out. This type of payment is fixed and is the minimum guaranteed amount accrued for work. It is fixed as required by law in the employment contract, along with other conditions.

Tariff rates, depending on the time period, are divided into monthly, daily and hourly.

May be needed for:

• calculating salaries for employees based on accumulated working hours;
• calculation of payment for;
• determining the amount of payments on weekends and holidays;
• payment;
• calculation of payment for .

Calculation of the hourly tariff rate is necessary for cumulative recording of working hours.

Such accounting is used for shift work schedules introduced by the organization, when it is impossible to interrupt production activities on general weekends.

Moreover, each employee has a work schedule and an hourly rate that he must work within a certain period of time. Schedules and standards are reflected in production calendar. Working time in such a schedule is measured in hours, so it is most convenient to calculate minimum payment for labor exactly per hour. In the event that an employee has exceeded his norm (worked large quantity hours), it is necessary to calculate the hourly tariff rate and make the appropriate additional payments.

In state-owned enterprises, employees often receive 13 salaries. You can find out how its size is determined from.

Calculation methods

Depending on the standard working hours per month

The formula used is:

T/h = tariff rate per month: standard hours (per month)

The norm of hours per month must be taken from the production calendar.

Inshina N.N. works at JSC Topol as a salesperson on a shift schedule. The salary per month is 20,000 rubles. The production calendar indicates the hourly rate per month - 160 hours. In October 2015, she worked 166 hours.

In order to calculate wages, it is necessary to take into account overtime.

1. First, the hourly rate is calculated using the formula: 20,000 rubles: 160 hours = 125 rubles per hour.
2. We calculate the overtime: 166 – 160 = 6 hours.

For these six hours worked overtime, Inshina must receive a salary supplement. According to labor legislation, the first two hours of overtime are paid with a coefficient of 1.5, subsequent ones - at double the rate:

125 rubles × 2 × 1.5 + 125 rubles × 4 × 2 = 375 rubles. + 1000 rub. - amount of overtime pay. We add them to the salary and get Inshina’s salary for October: 20,000 + 1375 = 21,375 rubles.

If for one reason or another an employee has worked fewer hours than normal, the daily work rate is calculated and multiplied by the number of hours worked.

Kulagin K.K, working on a shift schedule, has a salary of 15,000 monthly. In June, its norm is 150 hours. He worked 147 hours this month.

In order to calculate salaries, the accountant makes calculations:

1. Determines the hourly tariff rate: 15,000 rubles: 150 hours = 100 rubles/hour.
2. Now you should simply multiply the resulting amount by the number of hours actually worked: 100 rubles/hour * 147 = 14,700 rubles.

This is a fairly simple calculation, however, it has a drawback. The tariff rate depends on the hourly rate, which may be different every month. And the lower the standard hours, the higher the hourly rate will be. It turns out that the employee worked less in one month than in another, but will receive a salary higher than in the month in which he worked more.

Savushkin L.L. works as a security guard. Him shift work work. His salary is 19,000 rubles per month. In accordance with the production calendar, in February the standard hours are 150, in March - 155 hours. In February, Savushkin worked 149 hours, in March - 151 hours.

Salary for February will be equal to:

1. We determine the hourly tariff rate: 19,000 rubles: 150 hours = 126.66 rubles per hour.
2. We multiply the result by the time worked: 126.66 rubles/hour * 149 hours = 18872 rubles 34 kopecks.

Salary in March:

1. Hourly rate: 19,000 rubles: 155 hours = 122.58 rubles/hour
2. 22.58 rubles/hour * 151 hours = 18509 rubles 58 kopecks.

It turns out that Savushkin actually worked two hours less in February than in March, but he wage turned out to be 362 rubles 76 kopecks.

Depending on the average monthly number of working hours per year

The formula used is:

T/h = tariff rate per month / standard working hours per year: 12 months

Standard working hours are also taken from the production calendar.

Lavrova store seller E.N. works according to . The monthly salary is 21,000 rubles. According to her schedule, in July 2015 she worked 120 hours.

1. We calculate the tariff rate per hour using the formula: 21,000 rubles / 1,890 hours: 12 months = 133 rubles 33 kopecks.
2. We determine the salary for July: 133.33 rubles * 120 hours = 15999 rubles 60 kopecks.

This method of calculation allows you not to calculate hourly rate monthly, but only once a year. And it will not change all this time. So the employee will receive an amount directly dependent on the amount of time actually worked.

Watchman Kravtsov P.P. works in shifts. His salary is 12,000 rubles per month. In 2015, the watchman worked 120 hours in March, 130 hours in April, and 110 hours in May. The standard working time for 2015 is 1800 hours.

Total to be accrued:

1. 120 hours * 80 rubles/hour = 9600 rubles in March.
2. 130 hours * 80 rubles/hour = 10,400 rubles in April.
3. 110 hours * 80 rubles/hour = 8800 rubles in May.

The legislation does not establish one a certain way calculation. Each enterprise sets it at its own discretion, but it must be indicated in the Regulations on remuneration.

Peculiarities

Sometimes an employee cannot work the quota established at the enterprise for good reasons.

Kovaleva A.M. works as an operator in the company. Her work schedule is variable, the salary is 20,000 rubles, the norm per month is 158 hours. In March 2016, Kovaleva did not work 18 hours of normal work because she was on sick leave.

When calculating the hourly rate, the rate should be reduced by 18 hours:

20,000 rubles: 140 hours (158-18) = 142.85 rubles/hour.

Calculating the hourly rate is necessary for many calculations. More and more organizations are leaning in favor of the second method of calculation. This must be reflected in local regulations.

It is most convenient to pay for the work of an employee who has a summarized recording of working time based on the tariff rate established per hour of work. The fact is that working time when developing a shift schedule is usually measured in hours. Therefore, it is most logical to determine how much an employee is entitled to for an hour of work.

Read also Summarized accounting: how to calculate standard working hours

In this case, you can calculate the employee’s salary using the formula:

All that remains is to calculate the hourly rate.

The easiest way is to set it once in a fixed amount and indicate the amount in the salary regulations. Then the rate will depend on the position and qualifications of the employee. For example, there is one rate for the manager, another for the seller, a third for the cashier, etc.

However, in many organizations salaries are set for employees. And changing the wage system is not so easy. But this is not necessary. Knowing the salary, you can calculate the hourly rate by calculation. We offer two calculation options to choose from. Each of them has its own pros and cons.

Option 1

Calculation of the hourly rate based on the standard working hours per month. You can take the standard number of hours for a specific calendar month from the production calendar. The hourly tariff rate in this case is calculated as follows:

An example of calculating wages based on standard working hours in a calendar month

Security guard E. Sviridov has a monthly salary of 25,000 rubles. According to the shift schedule, in February 2013, Sviridov worked 158 hours, and in March - 160 hours.

The standard working hours according to the production calendar in February and March is 159 hours each. This means that the hourly rate in both February and March is 157.23 rubles/hour (25,000 rubles: 159 hours). Thus, for February Sviridov needs to be credited 24,842.34 rubles. (157.23 rubles/hour × 158 hours), and for March - 25,156.8 rubles. (RUB 157.23/hour × 160 hours).

This option for calculating the hourly rate is quite simple. But it has a significant drawback. The tariff rate depends on standard working hours. Moreover, their number in one month may differ significantly from the number in another. And the fewer working hours, the higher the rate will be. That is, an employee will work less in one month according to the standard, but will receive a higher salary than in the month in which he will have to work more.

Option 2

The hourly rate is calculated based on the average monthly number of working hours for the year. The tariff rate is calculated using the formula:

An example of calculating an hourly rate from the average monthly working hours for the year

In relation to the storekeeper N. Kulikov, summarized accounting is maintained with an accounting period of a quarter. He has a monthly salary of 23,000 rubles. In January 2014, according to the shift schedule, he worked 130 hours, in February - 160 hours, and in March - 150 hours.

The standard working time for 2014 is 1970 hours. The tariff rate per hour is 140.1 rubles/hour. Using this rate, the accountant must calculate salaries in the following amounts:

• in January - 18,213 rubles. (140.1 rub./hour × 130 hours);
• in February - 22,416 rubles. (140.1 rub./hour × 160 hours);
• in March - 21,015 rubles. (140.1 rub./hour × 150 hours).

At first glance, the calculation seems more complicated than in the previous version. But that's not true. In the first case, the rate based on the standard working hours in a calendar month has to be calculated monthly. In this case, it is enough to define it once, and it will remain unchanged throughout the entire calendar year. As a result, the employee's salary will depend only on the number of hours worked.

Please note: whichever option you choose, it must be reflected in the salary regulations.