Calculation of wages by the coefficient of labor participation. Calculation of the coefficient of labor participation

Coefficient labor participation(hereinafter referred to as KTU) is also known as participation fee. KTU displays a generalized quantitative assessment of the labor contribution of each employee (worker, specialist, manager, employee) to the joint results of the work of the brigade, team. In the article we will tell you where and how the coefficient of labor participation is applied, we will give sample documents.

The value of the coefficient of labor participation and its scope

This multiplier is characterized by the presence of collective work, when the effectiveness is ensured by universal efforts, but payment is assigned to each participant. labor process separately. The amount of the payment depends on the qualification, the contribution made by each employee for a monthly period.

KTU is also used when remunerating labor in situations where it is necessary to divide brigade earnings, bonuses and other monetary rewards based on the results of work for a quarter or an annual period in a department, brigade, workshop, on the site. Thus, 2 options for the use of CTU can be distinguished:

1. In order to divide the total earnings of the team between employees, taking into account the earned individual KTU of each.
2. To share the over-tariff part of the wage fund (i.e., workers receive a fixed tariff amount plus additional money divided according to their KTU).

Functioning wage systems and application of the KTU value

The organization has the right to autonomously predetermine the forms and methods of remuneration for its employees. Today, 2 key systems are widespread and functioning, which are divided into types and subspecies.

Payroll system (hereinafter referred to as-SOT) and their wording	Types of wage systems and their characteristics
Tariff-free: labor is paid taking into account the earned KTU	-
Tariff: payment is differentiated taking into account qualifications, length of service, position, in accordance with the current tariff scale (ETS), rates, tariff-qualification guides (ETKS) in state institutions, and in commercial structures- identical to valid documents	1. Time-based SOT - pay is calculated taking into account the time actually worked (qualifications with working conditions are taken into account), divided into subspecies: simple, time-bonus; 2. Piecework SOT - earnings are affected by the amount of work performed and the output produced. Includes subspecies: straight, chord, piecework premium, indirect piecework, piece-progressive.

Core differences between existing systems and forms of remuneration

The tariff system today remains the most familiar and optimal for most organizations. It is seen as more profitable for employees, since the terms of payment are determined before the start of work and are not determined by the final result. In contrast, the tariff-free system is more attractive to employers. The reasons are obvious: this option of remuneration is interconnected with the results of the work of employees, the calculation is carried out after the completion of work, when there are specific results.

The main criterion for distinguishing the piece-rate form of remuneration from the time-based is the method of accounting for labor costs. Piecework is based on accounting for the number of finished high-quality products (and the amount of work - the number of operations). In the time-based form, the actual hours worked are taken into account.

The procedure for issuing KTU to employees of collective labor

The monthly value of KTU can be determined and approved by the head of the brigade (team) or general meeting workers. It all depends on which of these options is fixed by local documents. In the first option, the head of the group (team, team) or personnel officer is engaged in monthly calculations. BEFORE the KTU is approved by the head of each participant in the collective work, they are introduced to the set value of the multiplier.

At this point, the employee, in case of disagreement, has the right to challenge the value of the KTU, to express his claims. The second calculation option is carried out by the council of the brigade (department, etc.). It is within his competence to consider the need to apply increasing or decreasing criteria, the calculation of the final value of the KTU.

The results of the meeting are recorded in the minutes, which are signed by all participants and given to the employer for final approval of payments.

Documents required for the adoption and execution of KTU

The fundamental documents that are necessary to determine the value of KTU for each participant in the labor collective process are:

1. Regulations on KTU.
2. Order on the establishment of KTU.

These documents are developed by the organization, taking into account the elementary requirements of the law. So, in the standard version of the protocol, the name of the organization, department (section, SU, trust, etc.), the date of the meeting is prescribed.

Also included are the data of those present, the agenda and the decision (decree) of the meeting. The minutes are signed by the chairman of the meeting and the secretary.

The order to establish the KTU must include the name of the organization, the date, the essence of the order (what values ​​​​of the multiplier and to whom are set). It must be signed by the head (director) of the organization. Only after that the order comes into force (on the date indicated in the header of the text). Further, they are introduced to the agreed document under the signature of each employee, after which they are given to the accounting department for accruals.

The value of KTU, the principles of its setting in accordance with the evaluating indicators

The generally accepted basic value of KTU is equal to one or a hundred. This is the median assessment of labor, which can be set for each employee from among the team, team, etc. based on the results of collective work for the month. Mandatory conditions to obtain it - the impeccable implementation in the reporting period of all prescribed standards and the absence of any violations.

The median indicator can decrease to a minimum - 0 or increase to a maximum value - 2. Its size is influenced by a number of indicators that reflect the personal contribution of each working person to collective labor.

In order to exclude an unbiased attitude in the evaluation of labor and an adequate installation of KTU, a methodology for its calculation (calculation formula, evaluation criteria, rules for applying KTU) is preliminarily developed and agreed upon. The methodology is fixed in the Regulations on the KTU of the organization.

Examples of indicators that increase the value of KTU (added for each time)

The main indicators that reduce KTU (minus for each time)

Rationalization proposals regarding the improvement of labor efficiency, production process, participation in the introduction and development of innovations: + 0.2/0.5; regular performance of work of various professions in the absence of additional payment for this: + 0.1 / 0.3; execution of unscheduled tasks: + 0.1/0.2; high level of culture in the workplace: + 0.2; early execution of instructions: + 0.1; performance of work instead of an absent employee, correction, completion of tasks: + 0.1/0/4

Violations labor discipline - 0,1/1; fulfillment of tasks untimely, of poor quality, not in full, or failure to fulfill instructions, orders of management - 0.1 / 0.5; full marriage, downtime due to the fault of the employee - reducing the multiplier to a minimum, 0; the need for rework, re-execution of work - 0.2 / 0.5; low cultural level - 0.10/3; Availability disciplinary actions(remarks, reprimand) - 0.1/1; safety violations, rules fire safety, in terms of industrial sanitation - 0.1 / 0.5

Calculation of the value of KTU according to the standard formula

The legislation allows the employer to develop his own KTU calculation system, taking into account the specifics of the work of the entire organization. The most common formula by which the value of this multiplier is calculated is as follows: final KTU = its base value (1) + increasing or decreasing indicators.

Thus, if it is not necessary to use evaluating criteria, then the employee is paid taking into account the base value of the KTU. In other cases, if necessary, points are subtracted when applying a reducing criterion. Conversely, points are added if a raising criterion is used.

Example 1. Calculation of the amount of remuneration according to the KTU for construction team workers (tariff-free payment system)

The construction team consists of 6 people: A.V. Grigoriev, K.N. Linnik, V.V. Serpukh, A.N. Druzhin, L.M. Petrov, D.I. Kolosiev. All employees work at the construction site. According to the results of the work for the month, the brigade was assigned a payment of 30,000 rubles. (the amount is taken conditionally for calculation). As a result, the degree of contribution of each worker was assessed by KTU as follows:

1. A. V. Grigoriev: 1 (completed and worked out everything).
2. K. N. Linnik: 1, 5 (he fulfilled the standards, did not violate anything, and at the same time exceeded the norm by half).
3. V. V. Serpukh: 0.5 (he completed everything, but was late several times, therefore points were deducted from him).
4. A. N. Druzhin: 1 (fulfilled everything).
5. L. M. Petrov: 0.5 (he worked the least, he took time off, but there are no complaints about his work).
6. D. I. Kolosyev: 1.5 (overfulfilled the norm by half).

Further, to distribute the payment (30,000 rubles), you should sum up all KTU (1 + 1.5 + 0.5 + 1 + 0.5 + 1.5 = 6) and find out the average value of the multiplier (30,000/6 = 5,000 ). Then you can calculate the amount of payment for each employee.

Answers to frequently asked questions

Question number 1. Are surcharges for harmful conditions labor, night work, overtime?

No, such payments are classified as individual, they are not shared, they have nothing to do with collective earnings.

Question number 2. For what violations can the value of KTU decrease?

When calculating the value of the multiplier, violations of labor discipline, official duties, as well as non-compliance with labor protection standards are taken into account.

Question number 3. Who determines the KTU and plays a decisive role in this?

The Labor Code of the Russian Federation does not establish specific rules on this issue. It is usually decided by the team (manager), but without necessarily going beyond the scope of labor legislation. For example, it is impossible to reduce the amount of payment so that it is lower than the current tariff for such work performed for a specific time interval.

Question number 4. Can a KTU be removed from an employee for bonuses and not be notified about it?

Incentive payments with the participation of KTU are made in accordance with the current local acts in the organization. If the actions of the leadership run counter to the norms prescribed in them, then this, of course, is illegal. In all situations, the employee must be introduced to the order for bonuses (de-bonus), where he must sign after reading.

Remuneration of labor at established rates is not the only way. There is a so-called tariff-free method, which provides for special accounting labor activity person. Traditionally, it is used if the result of labor is the fruit of collective efforts, for example, in a brigade form of workflow organization. As for the tariff wages, it is differentiated according to certain criteria. They include the length of service of the employee, his position, qualifications. Everything counts according to tariff scale operating in the enterprise. KTU is an alternative to calculations, but it can not be applied in all cases.

Why is KTU needed?

This indicator allows you to qualitatively evaluate the achievements of an individual employee. Based on the assessment of a person's labor activity, remuneration is accrued. KTU is used in those forms of organization of the workflow, where collective participation is taken. The overall result is ensured by the efforts of the members of the labor collective. The remuneration of each of them is determined separately. Based on this, a measure is needed that serves as the basis for the distribution of monetary rewards. So it's piecework. This is a monetary reward paid to each of the employees of the enterprise. It depends on the volume of products produced, on the cost of its unit.

Most often, the considered coefficient is used when a team of several people is working. She is entitled to a certain amount of money. And the monetary contribution of each individual employee is determined depending on his hours worked, as well as qualifications.

KTU is used not only in the tariff-free form of the workflow. There is another form of applying the coefficient. This is the distribution of part of the labor remuneration (salary) that is not included in the tariffs used. Parts of the salary that can be shared include:

• bonuses paid to an employee for achieving indicators above the norm;
• fund savings wages;
• lump-sum payment based on the results of the review of the work process.

In this case, a part is paid out of the wages of the working collective, which is due to the employee in accordance with the tariffs. The rest of the amount is distributed according to the KTU coefficient.

IMPORTANT: KTU is used only with a collective form of labor organization.

KTU applies:

1. Tariff-free system: the total amount intended for payment to the entire team of workers is divided by their number. After that, the average indicator by the coefficient 1 is adjusted according to the labor participation of each member of the team.
2. When distributing wages in excess of tariffs, employees receive a fixed amount for them. The remaining funds are distributed by KTU.

KTU is not used in any form of individual settlements with employees, since the main condition for its use is the collective labor. The forms of organization of the workflow, where KTU is not applicable in principle, include:

• overtime employees;
• additional payment made by the employer for work on weekends and holidays;
• extra pay for work on night shifts;
• seniority allowances;
• allowances;

KTU criteria

There is no norm in the Labor Code of the Russian Federation that regulates the procedure for calculating the coefficient in question. This question is left to the discretion of the employer. The KTU calculation algorithm may be different. The main condition is that it does not contradict the law, in particular the Labor Code of the Russian Federation.

IMPORTANT: Regardless of the algorithm for distributing wages between members of the labor collective, the amount received by each of them should not be less than that due for similar work at certain rates.

The unit is the base value for KTU. Indicator 1 means that the employee, performing work with other members of the team, performed his duties in good faith, was able to comply with all established standards in terms of time, quantitative and qualitative characteristics. In this process, the employee did not make a mistake, did not make mistakes, inaccuracies, and complied with all the requirements for labor protection. During the calculation, the resulting digital value may be in the range from 0. This means that the employee did not participate in the work of the team. The KTU criteria should be set as objectively as possible. For example, for each of the employees, their own criteria can be defined in the case of accounting for wages according to KTU.

At the end of the working period, a special document (protocol) calculates the KTU in relation to each specific employee according to established way. To calculate the KTU, certain parameters are used. Each of them is assigned a score. A specific person is evaluated through each criterion, receives points, and as a result they are summed up. To use the formula in the calculation of KTU, you need to know the exact number of employees who participated in the distribution of wages at the specified rate.

KTU \u003d (O / O1 + O2 + ... + On) x N

Deciphering the formula:

KTU - coefficient of labor participation;
O - evaluation indicator assigned to each specific employee by the sum of points;
О1+О2+Оn is the sum of points for each specific employee;
N - The number of members of the working team.

Where can not apply KTU

KTU cannot be applied when distributing the following payments:

• compensation payments for hazardous work;
• overtime employees;
• additional payment made by the employer for work on weekends and holidays;
• extra pay for work on night shifts;
• additional remuneration paid for mentoring and supervision;
• seniority allowances;
• allowances;
• premiums paid for rational proposals.

How to calculate KTU

The reduction of the coefficient occurs in the following cases:

• non-execution of orders of leaders;
• disruption at work technological process;
• low performance at work;
• defective products;
• performance of labor duties without special access to them;
• use of defective equipment;
• use of the equipment for other purposes;
• non-fulfillment of indicators and the established work plan.

The increase in the coefficient occurs in the following cases:

• expression of initiative by the employee;
• expressions of activity in labor activity;
• patronage, etc.

The team and the assessment of the quality indicators of its work, an example of calculation:

1. The complexity of labor activity according to a 3-point system: 3 points difficult work, 2 points average labor, 1 point easy.
2. Worker load according to the time indicator: 3 points maximum, average - 2 points, minimum - 1 point.
3. Work on equipment. One point for each type of equipment on which the employee works.
4. Equipment service. 1 point for each type of this equipment.
5. Quality of work: 2 points for each type of work.
6. Responsibility of the employee for the results of his work: up to 3 points are added, but they can be deducted if violations are found on the part of the employee.

For calculations of KTU, a special Excel program is used. In the form of a table, you can see all indicators in it: in the last column, all criteria for a particular employee are displayed.

Calculation of KTU

There are five employees in the team. They are busy making chairs for a certain period of time. For the implementation of planned indicators in their brigade, a payment of 1000 rubles is due. This is a conditional calculation.

Employee #1. This person has fully met the planned targets. He worked the required number of hours. Its coefficient is 1.

Employee number 2. This man exceeded the plan by a quarter. The rest of his indicators are similar to the first employee. We put him a coefficient of 1.25.

Worker number 3. This man has done the right thing. But the equipment was broken through his fault due to non-compliance with the rules for working with the machine. Also, the person was late for work several times. This forced the team to suspend it. You need to subtract a few points from it. According to the results of his KTU = 0.5.

Worker number 4. He fixed a breakdown in the machine made by worker No. 3. The qualification allowed him to repair the machine correctly. He added points due to the maintenance of equipment. The manager noted the zeal and quality of work of this employee. KTU in the end = 1.6.

Employee number 5. He took the day off on his last day of work, but the quality of his work was quite satisfactory. He earned less than the other members of the team in fact, as a result of KTU = 0.65.

We summarize all the KTU of the workers of the brigade. The result is 5. If the method of distributing funds is tariff-free, then the following formula is obtained: 1000/5X5. Outcome 200 - the share of each employee in the average for KTU.

Thus, the workers of the brigade are supposed to:

• 1st Employee - 200 KTU units;
• 2nd Employee-250;
• 3rd Employee-100;
• 4th Officer-320;
• 5th Officer-130.

Thanks to the calculation of the KTU, the earnings of the brigade members were distributed unevenly. It turns out that some workers received much more than others. But this may be due to factors of an objective nature: it cannot, logically, cause feelings of injustice, discontent in the brigade.

IMPORTANT: An employee can also receive additional remuneration, which is due to him as an extra income at an established fixed rate.

KTU - the coefficient of labor participation is characterized by the fact that at the enterprise, in the organization there is collective labor, where the effectiveness of labor, its results are ensured by the efforts of a universal nature. Payment is due in individually, in relation to each member of the labor collective in separately. The salary index depends on the qualification, contributed share of each person for a monthly period of time. KTU is also used to pay wages in situations where the boss needs to share the earnings due to the entire team for each of the members of the work team. Moreover, this must be done in such a way that the workers do not have any doubts about the unfairness of the redistributed money. Under KTU, in any case, someone will receive less of them, and someone more. The same applies to any bonus, monetary remuneration based on the results of labor activity for 3 months (quarter) or a year in a department, team, workshop in a certain area of ​​labor activity.

There are two ways to use KTU:

1. The division of the total earnings due to the labor collective among its employees. In this process, it is necessary to calculate and take into account the KTU, but for each of the employees of the labor collective in a separate order, assigning a coefficient to it.
2. For the purpose of dividing above the tariff part of the payment for labor activity. This means that working employees receive a fixed wage rate. To this are added additional cash, separated taking into account KTU. Individual surcharges and allowances, allowances, payment sick leave, inventions (surcharges for this), an additional payment to an employee for going out on working days or holidays cannot categorically be attributed to earnings of a collective order. Therefore, it is quite logical that these cash payments cannot be classified as collective: they are not distributed among all members of the team. Earnings consist of a salary, payments of an individual nature (allowances), a personal KTU of a working person.

The coefficient of labor participation shows the measure of the labor participation of an individual employee in the overall result of the brigade, production team. This is a generalized quantitative assessment of the labor contribution of an individual specialist. The use of KTU prevents the subjective assessment of the contribution of each employee to the common cause, the emergence of conflicts over the calculation and payment of wages.

Application of labor participation rate

The base value of KTU is 1 or 100. This value applies to accruals to employees who, in the billing period:

• completed the task;
• followed the requirements for production technology, quality, labor protection;
• observe labor discipline;
• observed official duties, work instructions.

The base coefficient increases or decreases depending on the indicators reflecting the individual contribution of a specialist to the collective result of labor. Each organization determines the individual dimensions of the KTU. The decision is made by the council (meeting) of the brigade and is drawn up in the appropriate protocol.

In the future, daily records of indicators are kept and the total KTU is calculated.

Criteria that can reduce the size of the coefficient:

• failure to comply with the order of the head;
• violation of production technology;
• non-fulfillment of the plan, established economic indicators;
• marriage, poor quality of work;
• violation of labor discipline;
• non-compliance with labor protection requirements; performance of work without appropriate briefing, work permit, personal protective equipment;
• use of faulty tools, equipment, faulty equipment;
• use of equipment for other purposes, etc.

Indicators that increase the value of KTU:

• manifestation of initiative, creative activity in the performance of production, organizational and technical tasks;
• solution of a complex and responsible task;
• performance of work in a short time;
• mentoring, etc.

KTU is most often used for piecework wages. The tariff part is calculated according to the hourly tariff rates and hours worked. The bonus and payment according to the coefficient of labor participation are paid from the over-tariff part of the payroll (the over-tariff part of the salary).

With the use of KTU, surcharges such as:

• bonus for labor achievements (for fulfilling the excess);
• a one-time remuneration in connection with a change in standards;
• savings in wages associated with the release of staff.

The over-tariff salary, distributed according to the coefficient, is applied to the cost of production.



Labor participation rate: formula in Excel

Actual labor indicator = basic KTU + SC (sum of raising / lowering criteria).

Basic - 1 or 100. Reducing criteria for assessing the labor contribution are deducted from the basic labor indicator. Increasing - are added.

An example task. A team of 4 employees works in the woodworking shop. They have 3 types of equipment. Wages are calculated using KTU. A system of raising and lowering criteria has been developed.

To calculate an individual KTU, a separate table is compiled:

A separate table is filled out for each reporting period. Final score– the sum of the basic and raising / lowering criteria.

To understand how wages are calculated using KTU, let's distribute the over-tariff part of the payroll among the members of the team. Let's suppose that for May this brigade has been assigned an amount of 65,000 rubles. This figure must be divided by the amount of KTU for all employees and multiplied by the individual coefficient of labor participation.

Add the line “Total” to the table and calculate the sum of the coefficients of all employees (SUM function):

We calculate the bonus for labor achievements using the formula:

To this figure it remains to add the tariff part, calculated according to hours worked and hourly tariff rates.

KTU is a numerical indicator of the work of an employee. At the same time, taking into account various kinds of criteria and using a special formula, it is possible to calculate who worked and how. As a rule, such a calculation is necessary for the calculation of allowances and additional payments to the salary. In the article, we will dwell in more detail on the scope and procedure for calculating the KTU.

Scope of KTU

KTU is a quantitative expression of the participation of a particular employee in the overall production process.

The coefficient of labor participation, as a rule, is necessary to calculate additional allowances or surcharges. For comparison: if we take into account only the norm of hours worked and the employee's qualifications (rank), then this gives rise to the depersonalization of labor. In turn, KTU “helps” the employer to understand who and “how much” has invested in the process.

Despite the fact that the Labor Code of the Russian Federation does not contain such a term as KTU, in practice more and more employers, especially when it comes to team (team) work, resort to such an assessment of labor. Of course, from one worker there will be no such result as from team work; but the employer clearly sees who really worked.

Please note that KTU cannot be used to calculate the salary for the position. This type of earnings cannot be changed without objective reasons (for example, a change in position, a decrease in the number of working hours, etc.), and if, for example, KTU is less than 1, then this automatically reduces the amount of earnings to which the coefficient is applied. Since the legislator prohibits worsening the position of an employee in comparison with the Labor Code of the Russian Federation and making his earnings, which was agreed upon when hiring and included in the text employment contract, do less depending on the indicators, then we can conclude that it is advisable to apply KTU to calculate incentive payments.

As noted above, KTU is used in the collective form of wages, which is one of the types of piecework wages. At the same time, KTU can be used for:

1. Distribution of total earnings for the entire team.
2. Allocations of additional, saved or over-allocated funds.

An example of distribution by KTU can be, for example, a bonus for increasing production volumes, savings on the salary fund, etc. The organization has a saved wage fund of 50,000 rubles. The head decided to issue a bonus to the entire team. For the purpose of distributing the amount, the KTU coefficient is used.

At the same time, there are so-called individual payments that cannot be associated with KTU. We are talking, for example, about additional payment for difficult or harmful working conditions; allowances for work experience, class, length of service, etc. - that is, you are payments that are associated with the position of a citizen or his personality.

The advantages of using KTU are:

• individualization of employee's work;
• option material punishment for failure to perform their part of the work in the team;
• adequacy in the assessment of the employee's work.

Cons of using KTU:

• if there is a conflict in the team - the possibility of manipulation;
• not always accurate criteria for assessing personnel.

If KTU is used at the enterprise, then it is used constantly, and not once a year or every 3 months. Otherwise, employees have the right to apply for the protection of their rights to the labor inspectorate.

The introduction of KTU in production requires not only the correct documentation, but also training of employees, since we are talking about the definition of labor criteria, mathematical modeling of work, etc. It is necessary to bring to the attention of employees what the size of their wages will depend on, what indicators will be taken into account, that is, to carry out large-scale campaigning and explanatory work.

What formula is used to calculate?

Since the legislator in the Labor Code of the Russian Federation does not explain how the KTU is calculated, the employer has the opportunity to develop his own system for calculating the coefficient in relation to the specifics of his enterprise. Consider one of the variants of the formula.

Labor indicator \u003d basic KTU + K (lowering or increasing criteria).

As a rule, the base KTU is equal to 1 or 100. In other words, if there is no need to apply a lowering or raising criterion, then the premium is paid in the base amount; but if a reduction criterion is used, the required number of points is subtracted. The same is true for escalating criteria.

The employer must approve by a local act not only the calculation formula, but also a list of lowering and raising criteria. This is done, as a rule, in the form of a table and communicated to all employees.

The salary of an employee using KTU will consist of the following parts:

• base salary (tariff rate);
• individual allowances;

The second version of the formula might look like this:

KTU \u003d U / sum Y * number of team members, where

Y - the number of points earned by one employee;

Sum U - the number of general, brigade points.

In the above formula, there is no indication of downgrading and raising criteria. However, they are included in W.

In this case, all data should be summarized in a table. As a rule, the calculation is made by the head of the brigade or an employee of the personnel department. Of course, the figures may change monthly; however, we recommend that you bring the amount of KTU to the employees before the approval of its manager so that the employee can express his claims in case of disagreement before the money is transferred.

The second option for calculating KTU indicators is at the brigade council, where all points are calculated, decreasing and increasing coefficients are considered, etc. This is done to make the calculations transparent. The meeting is recorded in minutes, which is transferred to the head of the organization.

Criteria that lower performance

Criteria that can lower total score KTU, the employer develops independently, taking into account the specifics of the work of employees. All criteria are collected in one table and in front of each is the amount of points by which the indicator is reduced.

Here are some examples of downgrading criteria:

• being late for work;
• being late from the lunch break;
• non-fulfillment of daily indicators in percentage terms);
• violation of labor discipline;
• work without protective equipment;
• non-compliance with labor protection requirements;
• marriage in products;
• use of production equipment for other purposes;
• refusal to follow the instructions of the management;
• work on faulty equipment;
• untimely implementation of the instructions of the management, expressed in a decrease in the performance of the brigade.

The list of criteria that lower the KTU indicator can be expanded. However, all criteria should not only be brought to the attention of employees indicating the quantitative data of the reduction, but also explained with specific examples.

It is not allowed to “invent” new criteria without bringing them to the attention of employees in order to manipulate their labor. Otherwise, the guilty person will be held administratively liable under s. 5.27 of the Code of Administrative Offenses and will be forced to pay a fine.

Criteria that boost performance

The list of raising criteria is also developed by the employer. These may include the following:

• increase in the volume of work;
• introduction of new methods of production;
• overtime work;
• mentoring towards new team members;
• non-standard solutions to complex problems;
• fulfilling the duties of an absent member of the team along with their work;
• participation in public life;
• high culture of production;
• strict adherence to safety instructions.

The list of criteria can be expanded. Next to the criterion, a quantitative indicator of the increase should be written.

Thus, the use of KTU at the enterprise in order to calculate additional payments and allowances is applied only if there is an appropriate local act (indication in the collective agreement, labor agreement with an employee). At the same time, all the provisions of the system are brought to the attention of employees, including the calculation formula and indicators that lower / increase the value of KTU.

In manufacturing companies, collective forms of remuneration are successfully used with the calculation of the labor contribution to the release of the product by each member of the link or team. The total earnings (or earnings) are distributed among the members of the brigade in accordance with the individual contribution of each. To observe the fairness and proportionality of the calculation allows the coefficient of labor participation (KTU). Let's find out what formulas the economist uses when calculating this indicator.

KTU: definition

There is no legal concept of labor participation rate. In enterprises, it is understood as the measure of the participation of an individual employee in the results obtained by an entire group - a team, a link or a workshop. This means that, using the KTU, they objectively evaluate the personal contribution of each worker and calculate the share of his remuneration. Since the assessment is calculated based on the results of the work of the work team, for example, the volume of production, the use of KTU is more often practiced as an option for calculating collective piecework wages (bonuses).

Labor participation rate: application features

The conditions for determining and using KTU are established by the labor collective and are fixed by a local act of the organization. It also indicates the option for applying the coefficient: the entire earnings of the working team or part of the payroll, formed in excess of the accrued tariff, is subject to proportional calculation.

Depending on the payment systems used in companies, with the help of KTU they distribute bonuses and lump-sum rewards based on the results of work, payroll savings, etc.

However, individual payments that are not related to collective earnings are not subject to distribution according to KTU. These include:

• allowances for class, length of service, professional skills;
• surcharges for harmful, dangerous working conditions, night time, overtime hours, exits on holidays, management of a work team, etc .;
• remuneration for rationalization proposals;
• sick leave pay.

KTU (labor participation rate): calculation

The value 1 is taken as the basic size of the KTU, which characterizes normal operation with the fulfillment of the given plans. It changes depending on the contribution of each employee in the team: it increases with increasing participation and decreases if the employee does not have the appropriate level of qualification or allows an unfair attitude to work duties. The criteria taken into account in the calculation of the coefficient, the brigade establishes independently, and the sizes of the applied KTU are determined by the decision of the team and drawn up in a protocol.

Example

The team of locksmiths of the production workshop consists of 4 people. They serve 4 types of equipment. Analyzing the parameters of the work of the brigade, apply point system to determine the size of the KTU. Its essence is that each parameter is assigned a certain number of points. For example, for difficult working conditions - 2 points, light - 1 point, maintenance of the 1st machine - 1 point, 2 machines - 2 points, ability to repair equipment - 3 points, etc.

At the end of the month, each employee of the brigade is assigned the amount of points corresponding to the contribution made, and the KTU is calculated by the formula:

KTU 1 \u003d B 1 / ∑ B x H, where B 1 is the sum of the points of the 1st employee, ∑ B is the total score for the team, N is the number of workers in the team.

Let's calculate the amount of earnings of each member of the brigade based on the data presented in the table and the total amount of the brigade fund in the amount of 50 thousand rubles:

Full name of the employee	Number of points according to the protocol		Amount of earnings
Smirnov O.R.		0.87 (12/55 x 4)	RUB 10902.26 (50000/3.99*0.87)
Petrov T.R.		1.09 (15/55 x 4)	RUB 13659.15 (50000/3.99*1.09)
Simonov P.I.		0.65 (9/55 x 4)	RUB 8145.36 (50000/3.99*0.65)
Khlopov M.L.		1.38 (19/55 x 4)	RUB 17293.23 (50000/3.99*1.38)

KTU (labor participation rate), the calculation of which is presented, is the most common and provides a fairly high level of objectivity, allowing you to reduce conflicts in the team, since the amount of extra earnings is involved in the calculation, and wages are calculated based on established tariffs and actual hours worked. However, when calculating salaries according to the principle of using KTU, the calculation algorithm is similar to that indicated, only the points system covers a larger number of parameters.