Who at time wages. Pay Regulations (3)

Remuneration of labor at established rates is not the only way. There is a so-called tariff-free method, which provides for a special accounting of a person's labor activity. 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 is calculated according to the tariff scale in force at 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;
• saving money from the payroll fund;
• 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 the established method. 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;
• violation in the production of the 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 work, 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 assigned on an individual basis, in relation to each member of the labor collective in a separate order. 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. Additional funds are added to it, divided taking into account KTU. Individual surcharges and allowances, benefits, sick leave, inventions (surcharges for this), additional payment to an employee for going out on workdays or holidays cannot be categorically attributed to collective earnings. 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.

We considered the types and forms of remuneration. We will tell you what the labor participation rate is and how it can be calculated in our consultation.

What is KTU

The Labor Code of the Russian Federation does not contain the concept of labor participation rate (KTU). In the general case, KTU is understood as a quantitative measure of the labor participation of a particular employee in the results of the work of a group of workers. This means that KTU allows you to evaluate the contribution of individual employees to the achievement of the overall result, and, consequently, to determine the share of remuneration that each individual employee of the group can receive. This implies that the final result depends on the joint work of all employees of this group, and not an individual employee, and this result can be objectively assessed. Therefore, KTU is most often applied to production workers. For example, to the construction team.

KTU for salary?

When determining remuneration taking into account the CTU, it must be taken into account that the CTU cannot be applied to the salary agreed by the parties. Indeed, if the KTU of the employee is less than 1, his salary will be less than that provided for by the employment contract. But the Labor Code of the Russian Federation prohibits the actions of employers that worsen the situation of employees (Article 8,,, 135 of the Labor Code of the Russian Federation). Therefore, without changing the employee's labor function, his working hours, the nature of work and other similar factors, a reduction in the employee's salary is not possible.

Therefore, KTU can be applied either only to incentive payments, or to the total amount of the employee's remuneration, but on the condition that his final salary does not turn out to be less than agreed upon by the parties when hiring.

How to calculate KTU

Since there is no mention of KTU in the Labor Code of the Russian Federation, each organization determines the procedure for its application for itself. The rules for its calculation and use can be enshrined in an employment, collective agreement, regulation on remuneration or other document.

KTU is calculated in the manner determined by the employer, taking into account, for example, the following factors:

Timeliness of the task;

The quality of the task;

Overtime work;

Improving your qualifications and professional skills;

patronage and mentoring;

Compliance with labor discipline.

For example, in an organization, at the end of the month, an additional remuneration in the amount of 50,000 rubles is to be distributed among the employees of the brigade, which is distributed taking into account the KTU. At the same time, the organization established that the KTU of employees who fully complied with labor standards and did not have penalties for the reporting month is set equal to one. The increase or decrease in KTU is made taking into account the above factors.

Data on KTU employees are presented in the table:

Thus, the remuneration among the members of the team, taking into account the KTU, will be distributed as follows.

One of the effective tools that can be used by the employer when calculating the wages of employees and shaping the motivation of workers is the labor participation rate (KTU). It allows you to evaluate the contribution of each employee to the achievement of the overall result and makes it possible to create a fair system of remuneration through the use of KTU in the organization. However, it should also be remembered that the labor participation rate has its advantages and disadvantages - KTU can be both relevant in some cases, and practically useless or even harmful in other conditions.

What is the labor participation rate

First of all, the labor participation rate is an indicator according to which the direct contribution of an individual employee to the activities of the entire organization or a separate structural unit is assessed. It is used to calculate the direct level of wages of employees directly, which, when used, makes it one of the most important statistical indicators in an enterprise or within one structural unit.

Most often, KTU is used in the case of team work, where the overall success directly depends on both the individual work of workers and the direct activities of the entire team as a whole. There are two main options for the use of KTU:

• At . In this case, the KTU can influence the entire amount of wages if the requirements of the law regarding the implementation of basic guarantees to employees are observed.
• At . In such a situation, the work of employees can be paid according to the established salary or in accordance with the tariff as the main part of the salary, and the KTU directly affects the amount of additional payments to employees for the performance of their tasks.

It should also be noted that the use of the coefficient of labor participation in the Labor Code of the Russian Federation is not directly considered in any way. That is, the application of this method of calculating wages and the specific mechanisms for its use depend solely on the desire of the employer and the relevant internal regulations of the organization. However, attention should be paid to the fact that the use of KTU is possible only if such actions do not violate the requirements of the law. Therefore, before introducing the aforementioned remuneration system, it is recommended that you familiarize yourself with the provisions of the following articles of the Labor Code of the Russian Federation:

• Art.8. Its provisions provide the employer with the opportunity to adopt local regulations governing the specifics of the labor process in the organization, including in matters of remuneration in general, provided that they do not worsen the position of employees in relation to the basic guarantees and requirements of the current labor legislation.
• Art.57. The norms of the aforementioned article provide legal regulation of the direct content of contracts concluded between employees and employers. In particular, the text of the document must also mention the system of remuneration used.
• Art.72. The principles of this article consider the possibility of changing employment contracts. Pay attention to its provisions should be all employers planning to introduce KTU in the organization after the start of its work - since the use of labor participation rates will also imply a change in the current wage system.
• Article 74. The main legal norms of this article regulate the possibility of unilateral change in the terms of employment contracts by the employer - in the case of the introduction of CTU, the employer has the right to focus on its provisions in order to encourage employees to agree with the new work procedure or be able to dismiss them in the absence of such consent.
• Art.135. This article discusses the concept of wages in general, possible ways to establish it and the general legal regulation of the principles of calculating wages for employees. In particular, the provisions of this article allow employers to independently develop and implement payment systems, if they do not contradict the norms of the Labor Code of the Russian Federation and violate the rights of employees. At the same time, the employee should always be able to accurately and in detail familiarize himself with all the features of calculating his salary.

KTU can only be applied in cases where there is a collective activity. If employees work in individual projects, and do not perform collective tasks, and also simply in relation to assessing the quality of work of an individual employee in isolation from the team, the use of KTU is impossible in principle.

Advantages and disadvantages of KTU

Like any wage system, KTU, as a complex, has certain advantages and disadvantages. The advantages of using the labor participation rate include:

However, KTU also has certain disadvantages.:

• collective component. The use of KTU is relevant only in relation to certain groups of employees. Thus, far from all positions and specialties, this method of remuneration can be applied in principle.
• Inapplicability in certain areas of activity. The labor participation coefficient is used primarily in those areas of work where the labor of employees directly affects the formation of the organization's income and has a certain material embodiment, and can also be fairly easily assessed according to the specified criteria. With regard to employees who are not directly related to the production process and have a direct impact on the economic performance of the enterprise, the use of KTU is inefficient.
• Subjective assessment risks. The use of KTU with the wrong choice of factors affecting the coefficient or with the imperfection of assessment methods can lead to an extremely subjective use of the aforementioned system, when the actual value of the distributed coefficients is not carried out in accordance with the real achievements of employees, but is used by managers in their personal interests.

The introduction of KTU at the enterprise - a step-by-step procedure for establishing the coefficient of labor participation

To introduce KTU in an organization, the employer should take care of the correct design of this process from a procedural point of view. Despite the fact that the practical implementation of KTU can seriously differ depending on the specifics of the work of a particular organization, in the general case, the step-by-step procedure for establishing the labor participation rate at an enterprise may look like this:

1. Formation of the KTU system. The employer should develop the KTU system used, determine the procedure for establishing labor participation rates. This can be done in a variety of ways, including by dividing various jobs and actions by points, as well as by determining penalties for various misconduct. Points can be awarded depending on the direct complexity of the work, actually worked shifts or manufactured products, additional actions, and removed - respectively, for missed working days, damage to products or the release of defective products and other actions that reduced the quality of the overall result.
2. Fixing the KTU system in the local regulations of the enterprise. Employer it is mandatory to record in the internal documents of the organization all the features of the KTU system used and its impact on the formation of employees' wages. At the same time, this information should be available to employees, and employment contracts with them should contain at least references to current local regulations.
3. Holding If KTU is already established in relation to existing employees of the enterprise, then the employment contract should be amended by concluding an additional agreement. However, if the employees do not agree with the new system, the employer should justify the implementation of the CTU with organizational or technical changes, and familiarize the employees with them two months before they come into force. Dissenting employees may in this case be dismissed or transferred to other positions at the end of the specified period.

The employer is obliged to ensure that employees receive the minimum wage in the amount corresponding to the minimum wage, taking into account various additional factors. It is possible to pay wages below the minimum wage only in cases specified by law, more details about which can be found in a separate article.

It should be remembered that in relation to individual payments, it is unacceptable to use KTU. Such cases where it is impossible to use the coefficient of labor participation include the following situations and types of payments:

• Compensation for dangerous or harmful working conditions.
• Overtime pay.
• Extra pay for night work, work on weekends and holidays.
• Regional additional coefficients.
• Bonuses and other payments not related to labor results and the KTU system, for example -.
• Compensation payments and financial assistance.

How to calculate labor participation rate - formula

Each employer and HR worker, as well as direct managers in whose activities KTU is applied, should know how to calculate the labor participation rate. The specific KTU formula will directly depend on the characteristics of the system and mechanisms used in a particular organization. However, in general cases, the formula for calculating the labor participation rate is as follows:

KTU \u003d (BS / B1 + B2 + ... + BN) * K

Where KTU is the coefficient of labor participation, BS is the personal assessment of the worker's work, B1, B2, BN are the assessments of other employees, and K is the total number of employed employees in relation to which the KTU is applied.

An example of calculation in these cases is the situation when the coefficient for one five-day working week is determined for a team of 10 people. The work of the foreman has a basic difficulty of 3 points, the work of the welder - 2 points, and the work of ordinary fitters - 1 point.

Five installers fully completed the tasks assigned to them within the allotted time and received, respectively, one point each.

The foreman also completed his tasks in general and received 3 points, however, due to problems in ensuring the work of the entire unit, he received a penalty of 1 point, and in total he has 2 points.

One of the welders missed one of the working days for a good reason, while on the other days he worked in a normal mode and therefore he receives 2*4/5=1.6 points.

One of the installers made a mistake in his work and was fined 0.6 points according to the results of his work and has only 0.4 points according to the results of the week.

Another installer, on the contrary, corrected the mistake made by the previous employee, for which he was given an allowance of the corresponding 0.6 points and his KTU as a result corresponds to 1.6 points.

The last welder to complete the task went out on a day off and received an additional 0.4 points for this, and his KTU was 2.4 points.

In total, all employees have 1+1+1+1+1+2+1.6+0.4+1.6+2.4= 13 points.

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. At 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 skill level 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, a scoring system is used 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, making it possible to reduce conflicts in the team, since the amount of 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.

If remuneration is carried out at standard rates, KTU can be used for accrual, and what it is can be found in this article.

KTU: concept and scope

KTU - the coefficient of labor participation of employees in professional activities. Each team member contributes to the work. To evaluate the work of an employee, the concept of KTU is additionally introduced.

This value is defined in numbers to evaluate the work of an employee. This indicator is used to set higher or lower wages, but it all depends on the employee himself.

The team must make a joint decision on the procedure for using the coefficient. In order for everything to be done correctly, it should be announced which coefficients are assigned to certain employees, and the foreman does not need to do everything on his own. Based on the results of the meeting, a protocol is drawn up.

Cases of coefficient decrease:

• tasks of the head are not completed at all or are not completed on time;
• violation of the route of operations during the execution of the technological process;
• non-fulfillment of the approved work plan;
• non-fulfillment of one of the points of the plan;
• allowing marriage at work;
• quality does not meet standard requirements;
• violation of technological discipline;
• work was carried out without permission and without briefing;
• use of faulty equipment;
• use of technological equipment for other purposes;
• non-use of PPE;
• violation of OT requirements;
• submission of false information;
• others.

The increase in KTU is carried out in the following cases:

• manifestation of activity in work;
• issuance of initiative proposals;
• execution of a responsible task in a short time;
• and other criteria.

Surcharges for the use of KTU are distributed:

1. as a premium.
2. From the funds saved on the salaries of other employees.

When not to use KTU

In what cases the CTU does not apply

Collective work is the main condition for using this coefficient. But it is not always used, it cannot be used under the following circumstances:

• when calculating compensation payments for work in conditions;
• when calculating wages for overtime work;
• calculation of additional payment for work on holidays and weekends;
• with established surcharges when working at night;
• if, when calculating the salary, an additional payment to the foreman is established;
• with individual allowances for the qualifications of an employee;
• when accruing bonuses;
• other types of benefits.

Calculation of wages for all the listed cases is carried out separately and KTU cannot influence this circumstance in any way.

How funds are distributed

The legislative framework does not contain clear and transparent definitions of how payments under the CTU are established. are produced by the enterprises themselves, in the most acceptable ways, but it is important to know that this moment does not contradict the law.

For a certain category of employees with qualifications, there should not be a downward change in wages when using KTU. That is, the employee should at least receive his tariff.

KTU is also used:

1. With the introduction of a tariff-free system. The amount of the payment is divided by the number of employees working together. In this case, the average coefficient - one, is adjusted on the basis of the KTU.
2. The distribution of the amount of wages over the tariff. Receipt by employees of wages in excess of tariff charges, and after the distribution of the remaining amount to all employees.

How the calculation is made

Formula for calculating KTU

The KTU is calculated on the basis of the established parameters, in which points are assigned for each nuance. These scores are then added together.

To use it correctly, you need to know the number of people in the team. The calculation itself can be done like this:

KTU = (0/1+n) * N,

where 0 is the parameter score for each member of the workforce;
1+n is the total amount of points awarded;
N is the number of members of the labor team.

To calculate the KTU, the following factors are taken into account:

1. The complexity of the work performed.
2. Working with complex equipment
3. Maintenance of equipment and fixtures.
4. Qualitative characteristics of the work performed.
5. Responsibility for the result.

Each criterion has its own scores.

Calculation example

To understand how the KTU is calculated, the following example can be given.

5 people work in one team at the same time. If they fulfill 100% of the plan, they are entitled to payments of 1000 rubles.

One of the workers fully coped with the task, he complied with all the standards, did not violate technological discipline and followed the rules. The second employee was also diligent in performing his task, but at the same time he also exceeded his standard by 0.25, that is, his KTU will be 1.25. The third worker also coped with the task, but at the same time the machine equipment was broken, and he was also seen repeatedly as latecomers. His KTU is 0.5. The next employee repaired machine tools. and received KTU 1.6. The fifth employee did not work on the last day due to circumstances beyond his control, therefore he was assigned KTU 0 0.65.

1. The first worker is entitled to 200 rubles.
2. The second - 200 * 1.25 \u003d 250 rubles.
3. The third - 200 * 0.5 \u003d 100 rubles.
4. The fourth - 200 * 1.6 \u003d 320 rubles.
5. Fifth - 200 * 0.65 = 130 rubles.

The total amount should be 1000 rubles.

Advantages and disadvantages of the system

Advantages and disadvantages of using KTU

There are pluses and minuses in the system of using KTU.

Advantages of KTU:

• the activities of all members of the brigade are carried out;
• it makes sense for each employee to improve their work activity;
• stimulation of employees to improve their skills;
• incentive to increase initiative;
• reasoned possibility of punishing employees;

System disadvantages:

• evaluation is subjective;
• the psychological system of relationships between workers can be violated.

Only after weighing all the advantages and disadvantages of the system, it is necessary to think about how to introduce KTU.

Features during the introduction of KTU at the enterprise

The introduction of the KTU system is determined for each based on the individual characteristics of the technological process.

For example, the manager evaluates the work of engineering and technical workers on his own every month and for this you do not need to ask colleagues for advice.
If several members of the team carry out activities at the production site at the same time, then the coefficients are put down by the foreman.

With a decrease in wages or an increase in its size due to the use of KTU, the employee must be informed in writing. As a rule, an administrative document is issued for the enterprise.

According to the established standards of KTU and how to apply them, it is recommended that enterprises publish a standard or regulation regarding this direction.

About the labor participation rate, see this story:

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