home » State support » The system of remuneration based on the use of "forks" of ratios in remuneration of different quality. Can there be the same work with different pay? Fork in the staffing how to justify

The system of remuneration based on the use of "forks" of ratios in remuneration of different quality. Can there be the same work with different pay? Fork in the staffing how to justify

How to set a salary bracket

“Personnel service and personnel management of the enterprise”, 2007, N 8

HOW TO SET THE “SALARY FORK”

What is a “fork” of salaries and how legal is its establishment? Graded wage system and salary “fork”: are there any differences? How are the establishment of a “fork” of salaries and filling out the staffing form? The authors attempted to address these issues in this article.

One of the most important personnel documents is the staffing table. The staffing table is an organizational and administrative document that reflects the structure of the organization, the number of positions in the organization, indicating their official salaries, as well as allowances that reflect the existing system of remuneration and bonuses for employees. What specific legislation establishes the obligation to maintain this document? It turns out that the answer is simple: in the Labor Code of the Russian Federation. Indirectly, this requirement is fixed in Art. 57 of the Labor Code of the Russian Federation.

In addition to the Labor Code of the Russian Federation, this issue is regulated the federal law dated November 21, 1996 N 129-FZ “On Accounting”, in which, in accordance with Art. 9 established the obligation to maintain personnel documents in accordance with the Album unified forms approved in 2004

Thus, it is necessary to maintain a staffing table, since, when determining the labor function of employees, it is necessary to focus on the positions indicated in it. However, in this case, disagreements arise on the issue of establishing the so-called fork in salaries.

“Fork” of salaries is illegal

"Fork" provides for the introduction of minimum and maximum wages instead of a fixed one. This concept is also very often associated with the establishment in the staffing table of different official salaries for the same position (see example 1).

Unified form N T-3

———¬
¦ Code ¦
+——-+
OKUD form ¦0301017¦
Limited Liability Company “Tir” +——-+
———————————————— according to OKPO ¦0000000¦
company name L———

———-T————¬
¦ Number ¦ Date ¦
¦document¦compilation¦
+———+————+
STATE SCHEDULE ¦ 1 ¦ 12/28/2007 ¦ APPROVED
L———+————
1 (one) year 01 January 08 By order of the organization
for the period ———— from “—“ —— 20— 26 December 07 131
from “—“ ——- 20— g. N —
8
State in number —— units

Structural
division Position
(special
ality,

professional
this one),

Class
(category-
riya) qua-
Lification
honestly
in
state-
nyh
units Tariff
rate (salary)
etc., rub. Allowances, rub. Total in
month,

(gr. 5 +
gr. 6+
gr. 7+
gr. 8) x
gr. 4 Example
chanting

name code
1 2 3 4 5 6 7 8 9 10
Administrative
Department 01 Manager
on
sales 5 5,000 — 25,000 — — —
Administrative
department 01 Secretary 1 10,000 — — —
Administrative
department 01 Secretary 1 8 000
Administrative
department 01 Secretary 1 13 500
Total 8 — — — —

Supervisor personnel chief personnel department Yakimov P.L. Yakimov
services ———————— ——— ——————-
position personal transcript of the signature
signature
Martynova R.D. Martynov
Chief Accountant --- -------
personal transcription of the signature
signature

Reference. This system is also called a graded wage system. Grading (from the English grading - classification, sorting, ordering) is a system of job ranks that combines all the positions of a particular organization into a common system, builds single system coordinates. Positions are grouped into categories (grades) based on the similarity of the functions performed, the degree of significance of this position for the organization, and also on the basis of the quality of work of an individual employee. For each grade, a salary range (“fork”) is set, as well as the minimum and maximum salary that an employee within a particular grade can receive.

If this system of remuneration is available at the enterprise, several grades are established for one position without establishing categories (for example, the seller of the 1st category, the seller of the 2nd category) or modifying the name within the position (for example, the accounting officer wages and VAT accountant). At the same time, they forget about writing job descriptions for each individual position and making a transfer from one position to another (transition from one grade to another).

The establishment in the staffing table of a “fork” of a salary or different salaries for employees occupying equal positions, but having, for example, different work experience or education, is a violation of labor law - discrimination in labor relations. After all, the employer is obliged to provide employees with equal pay for work of equal value (Article 22 of the Labor Code of the Russian Federation).

In addition, wages must correspond to the qualifications of the employee and the complexity of the work entrusted to him. And Art. 132 of the Labor Code of the Russian Federation prohibits discrimination in setting wages. Therefore, the employer cannot introduce different salaries for similar job responsibilities (just the same “fork”), since there is discrimination.

It should also be taken into account that the International Covenant on Economic, Social and Cultural Rights (1966), which entered into force for the USSR on January 3, 1976 and is binding on Russia as the legal successor of the former USSR under international treaties, provides that the states participating in the Covenant recognize the right each to a remuneration that ensures at least to all workers a fair wage and equal remuneration for work of equal value, without distinction of any kind.

When considering specific situations, one should proceed from the provisions of the Constitution of the Russian Federation, which establishes the right to remuneration for work without any discrimination (Article 37 of the Constitution of the Russian Federation, Article 3 of the Labor Code of the Russian Federation).

Thus, in judicial and inspection practice, the payment of different salaries for the same official position with the performance of the same official duties is recognized as discriminatory. The salary of employees in one position may be different, since it depends on the amount of time worked, allowances, bonuses, but not salary. We recall that, in accordance with Art. 129 of the Labor Code of the Russian Federation “Salary (official salary) - a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for calendar month without taking into account compensatory, incentive and social payments…”.

Thus, if a labor inspector finds wage discrimination during an audit, then the next time they go to court, the workers are likely to win the process. At the same time, the judges will oblige the organization to compensate the employees for the difference in salaries with the payment of monetary compensation provided for in Art. 236 of the Labor Code of the Russian Federation.

Document fragment. Article 236 “ Material liability employer for the delay in payment of wages and other payments due to the employee" Labor Code RF
In case of violation by the employer due date salary payments, vacation pay, dismissal payments and other payments due to the employee, the employer is obliged to pay them with the payment of interest (monetary compensation) in the amount of not less than one three hundredth of the refinancing rate in force at that time Central Bank the Russian Federation from the amounts not paid on time for each day of delay starting from the next day after the due date of payment up to the day of actual settlement inclusive. The amount of monetary compensation paid to an employee can be increased collective agreement or an employment contract. The obligation to pay the specified monetary compensation arises regardless of the fault of the employer.

Usually State Inspectorate labor during verification indicates the illegality of establishing a “fork” salary in the staffing table (see example 2).

Example 2. Labor inspectors in the city of Naro-Fominsk, Moscow Region, conducted an inspection of an enterprise. As a result, they issued the following order (extract): “... The staffing table (N T-3) in force in the branch has a modified attribute of column 5 (tariff rate (salary)) “min.”, “avg.”, “max. “. This form does not allow such changes to be made in primary documents. The staff list should contain one fixed amount of salary (tariff rate)."

The fact is that the introduction of changes in the details of primary accounting documents violates the Decree of the State Statistics Committee of Russia dated January 5, 2004 N 1 “On approval of unified forms of primary accounting documentation on the accounting of labor and its payment. In addition to adjusting the staffing table, the employer was obliged to pay extra to employees occupying the same positions, the difference up to the maximum value of the “fork” set in the staffing table.

Fork penalties

Let's talk about the responsibility for establishing a "fork" of official salaries in the staffing table. This is a violation of labor laws. In addition to the liability provided for by the Labor Code of the Russian Federation, for violations of the legislation on labor and labor protection, administrative measures are provided for by the Code of the Russian Federation on administrative offenses(Art. Art.

"Fork" of salaries in the staffing table. Need to fix?

3.11, 5.27, 32.11 of the Code of Administrative Offenses of the Russian Federation).

Sometimes, in court, such disputes lead to the employer being held criminally liable for violating constitutional human rights.

The judges unanimously agree with the definition that the work of an employee must be paid in accordance with the position and his qualifications without any discrimination.

Example 3. An employee applied to the court with a request to eliminate discrimination in the establishment of an official salary for him. He was paid an order of magnitude lower than for workers in similar positions. At the same time, the employer did not recognize the claim on the grounds that the plaintiff was paid an official salary taking into account statutory minimum size wages.

The Moscow City Court proceeded from the fact that the wages were determined for the plaintiff in violation of labor laws. The plaintiff has the right to receive the official salary, which is established for this position. Accordingly, he can receive the difference in earnings, which was paid to him taking into account inflation.

Example 4. The Sverdlovsky District Court of the city of Perm declared illegal the existence of “forks” of official salaries for identical positions in the staffing of an enterprise. This decision was motivated by the fact that similar positions have the same official duties therefore, the difference in salaries is wage discrimination, which is prohibited by the Labor Code of the Russian Federation. The supervisory judge of the Perm Regional Court refused to consider the employer's supervisory appeal in this case, explaining in his decision that employees holding the same positions perform similar work, therefore, they should be paid the same salaries.

Thus, not only regulations, but also arbitrage practice confirm that the enterprise can establish a tariff system of remuneration, in which employees of different qualifications receive different wages for the performance of certain duties. At the same time, it should be taken into account that the tariff rates (salaries) of employees holding the same positions and having the same qualifications must be equal, without any discrimination.

Document fragment. Article 136 “Violation of equality of rights and freedoms of man and citizen” of the Criminal Code of the Russian Federation
1. Discrimination, that is, violation of the rights, freedoms and legitimate interests of a person and a citizen, depending on his gender, race, nationality, language, origin, property and official position, place of residence, attitude to religion, beliefs, belonging to public associations or any social groups, —
shall be punishable by a fine in the amount up to 200 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period up to 18 months, or by compulsory works for a term of up to 180 hours, or by corrective labor for a term of up to one year, or by deprivation of liberty for a term of up to two years. .

2. The same act committed by a person using his official position, —
shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by deprivation of the right to hold certain positions or engage in certain activities for a term of up to five years, or by compulsory labor for a term of one hundred and twenty to two hundred and forty hours, or by corrective labor for a term of one to two years, or by deprivation of liberty for a term of up to five years.

Way out

Unfortunately, the Russian legal system does not provide for the establishment of personal salaries, unlike, for example, the American one. And yet you have the opportunity to legally get out of this situation.

Firstly, you can set categories for the positions of employees, but for this it is necessary to prescribe their duties in job descriptions. The duties of a specialist of the 1st category should differ from the duties of specialists of the 2nd and 3rd categories, or they should have different requirements for education, work experience, etc. And, accordingly, in employment contract and the work book must indicate which position the employee was hired for and what category he was assigned. Then in the staffing table, you can specify several units with different positions And different salaries corresponding different categories.

The big disadvantage of this solution is the need for certification of employees in different categories or the search for justification for this difference. Moreover, it is necessary to understand that it is impossible to do without a well-conducted attestation procedure, prescribed in the relevant local regulatory act, with which each employee to whom this concerns must be familiarized against signature.

Secondly, an excellent option is to introduce the words into the job titles: senior, junior, leading, chief, etc. At the same time, there is no need for certification, but requirements for different job descriptions and entries in work books remain the same.

Thirdly, it is also possible to set allowances for this position, that is, the salary is set equal to everyone in this position (the minimum that any employee in this position is willing to pay), and all other amounts are issued in the form of allowances: for work experience, for education, for the amount of work, etc.

When using the latter option, it is necessary to specify in detail the criteria for establishing these allowances in the local act.

Thus, it is not necessary for employers to violate the requirements Russian legislation when establishing a remuneration system (“fork“ salaries). After all, you can use the already proposed options for action, after choosing which path is more suitable for each specific organization.

O.S. Sorokina
Deputy Director

V.V. Bespalova
Leading Specialist
on military registration
and HR management
Department of Labor Law
Center for Professional Development LLC

Good afternoon! There are situations when, on the basis of a resume, you hire an employee, but it turns out that he overestimated his abilities, and you have to train him, and he receives a salary already as a highly qualified specialist. Is it possible to provide for a "fork" of salaries in the staffing table, minimum and maximum, and set at the discretion of the management and in accordance with the qualifications of the employee. How to draw up such a staffing table? And are there any recommendations for situations where a new employee is given a lower salary until he proves that he complies with job descriptions?

Answer

Labor legislation obliges the employer to provide employees with equal pay for work of equal value (Article 22 of the Labor Code of the Russian Federation). In this regard, the establishment of a range of salaries for one profession or a position that does not have gradations by category or category is discrimination in the sphere of labor (Article 3 of the Labor Code of the Russian Federation).

Variation in the amount of remuneration in this case, depending on the labor skills of the employee, the complexity, quantity, quality and conditions of the work performed by him, reflected in the "Surcharges, rub." staffing ().

A similar position is held by Rostrud in.

Nina Kovyazina

2. Situation: Is it possible to set different salaries for employees holding the same position

Yes, you can, if the position provides for different categories.

The Labor Code of the Russian Federation does not prohibit setting different salaries for employees holding the same position. It is only said that the salary should depend on the employee, the complexity of the work performed by him and the quality of labor (). However, personal salary setting cannot be arbitrary (). Therefore, if the organization sets different salaries for employees holding the same positions, job descriptions should establish different responsibilities for them. And in the staff list, provide for various categories of positions. For example, enter positions: payroll accountant, fixed asset accountant, salesperson, senior salesperson, etc.

Nina Kovyazina

Deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia

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A prerequisite for the grading system is the determination of the size of the official salary based on the results of the calculation of points. It should be carried out according to uniform rules, regardless of position and unit. To establish the official salary, it is necessary to monitor the labor market, while taking into account:

- internal personnel policy enterprises;
- financial and economic situation and potential of the enterprise.

Clearly, the process of developing a tariff-rank table of positions is shown in Figure No. 1.3 Maidanchik B.I., Karpunin M.B., Lyubenetsky L.G. and other Analysis and justification of management decisions. - M.: Finance and statistics, 2009

Rice.

To assess the effectiveness of the organization of the corresponding intrinsic value of the position, an analysis of grades is carried out for the positions of determining key positions, for which market parameters and, accordingly, monetary compensation for this or a similar position will be determined. The lower limit of the salary fork, that is, the minimum official salary, will correspond to the average level market value positions. But if the financial situation of the enterprise does not allow, then the minimum official salary will be the same as the minimum market wage. Then, for each grade, a salary range, the so-called fork, is set. This fork is not determined for each position separately, but for the entire grade. Since the official salary reflects the main value of the workplace, and not the effectiveness of a particular employee, it is possible to "impose" the same range for each grade. The ranges define the upper and Lower level. The size of the bands depends on the company's perception of how those same bands support career advancement and other organizational values. Therefore, the fork, as a rule, has a constant value. The names of the fork levels will be the categories of professional growth. A schematic definition of the size of the official salary based on the results of calculating points in the grading system is shown in Figure No. 1.3-1 "Ranges of the official salary fork"

Rice. No. 1.3-1 "Ranges of the official salary fork"

Thus, the average market salary as a minimum automatically raises the authority and competitiveness of the enterprise in the labor market. And a 30 percent salary increase range within a single position is a strong motivating factor.

The minimum official salary of the lowest (last) grade should not be lower than state norms and guarantees, that is, not lower than the minimum wage established by the state. Therefore, before the introduction of the final calculations of the grading system, it is necessary to check this official salary for compliance with its labor legislation of the Russian Federation.

The result of the work is a standard table format with a description of all positions, including the name of the positions, their linear affiliation, subordination, grade number, integral indicators of the value of each position, belonging to the grade level, salary fork.

The end result is a grading schedule that combines all the positions of the enterprise into a single whole, and also builds and fits the resulting hierarchical structure into a single coordinate system. It is visually represented by Figure No. 1.3-2 Grading Schedule.

A prerequisite for plotting a graph is the intersection of pieces of grades. Places of intersection - this is the prospect of professional growth and, accordingly, an increase in salary. Such an intersection proves that a professional worker can get more in his grade than any specialist in a neighboring grade of a higher order. Based on this graph, various analytical conclusions can be drawn.

This diagram explains the hierarchy of positions according to the content of the work. Each position in this structure defines the requirements for each position, and also allows employees to determine:

- their subordination;
- measure of responsibility;
- the need for development (training).

But the most important thing is that immediately upon receiving the data of the final summary table and transferring them to the graph, it will be possible to determine in which places and in which departments there is a discrepancy in wages.

As an illustrative example, virtual points No. 1 and No. 2 are additionally placed. Based on the analysis, it is concluded that these points “fall out” of the general salary calculation corridor.

So, for example, point number 1 indicates that the knowledge, powers, and responsibility required by this position are small, and the payment for them is determined to be significant. Accordingly, this position is overestimated on the salary scale and underestimated on the point scale. Considering point No. 2, it can be seen from the graph that everything here is exactly the opposite. We gave this position great powers, but determined the payment disproportionate to the load. Consequently, this position is overvalued on the point scale and undervalued on the salary scale.

In such cases, these inconsistencies must be reviewed and eliminated by recalculation. But if all posts fall into an undeformed corridor, which is called the range of effective determination of official salaries, then the calculations were reliable and objective.

allowance system

To take into account the individual characteristics of employees and give a certain flexibility and controllability of the compensation system, salary allowances can be used. Bonuses are determined as a percentage of the base salary and can be charged for part-time jobs and combination of professions, for knowledge and use of a foreign language in work, for managing other employees, for overall work efficiency, etc. Allowances can be permanent and temporary (for 3-6 months).

Thus, (base salary) + (allowances) make up the base salary. The base salary is the price of the position and some of the permanent characteristics of the worker's production behavior. In addition, the base salary can be the basis for calculating and accruing the variable part of the monetary remuneration, i.e. the remuneration that is paid for the individual or group performance of the employees of the enterprise.

1. Grades are awarded for professional quality person. Thanks to such a system, management can clearly understand how difficult tasks can be assigned to one or another employee. classical system grades, which is used in large companies, is based on the assessment of positions, and the so-called qualification grades, or titles, allow you to evaluate experience, knowledge, connections and personal qualities the people themselves.
2. The grading system evaluates all types of jobs, which makes it an extremely valuable tool in shaping the pay structure. The criterion for evaluating positions is the level of influence of the position of the position on the company as a whole and the type of impact on the final result.
3. The grading system of wages is needed so that the most useless employees do not receive the highest salaries. The grading system is, in fact, the formation of a job rater. The remuneration system must comply with the adopted personnel development strategy, be an effective and motivating remuneration system, promote the development and promotion of employees of the enterprise, and be understandable and transparent for personnel.

In today's realities of life, when scientific and technological progress does not stand still, business develops and becomes mobile, it is becoming more and more difficult for us, specialists in personnel administration, to comply with the requirements of Russian legislation. This is especially evident in the preparation of the staffing table.

Fairness in staffing

The staffing table is normative document an enterprise that draws up the structure, staffing and number of the organization, indicating the amount of wages depending on the position held. For this document, a unified form T-3 is provided.

Since 2013, unified forms have become optional for employers to maintain. However, Law No. 402-FZ "On Accounting" dated December 6, 2011 does not prohibit their use. However, it is still recommended, if possible, to use the unified forms in the work in order to avoid additional questions from the inspectors. But if you still decide to use your form of staffing, then it should be approved by order for the enterprise (for the main activity).

The document (staffing) in its form is quite simple and at the same time very useful, as it allows you to plan quantitative and financial resources companies. Nevertheless, when compiling this document, personnel officers face a rather difficult task - to comply with the requirement of Article 22 of the Labor Code of the Russian Federation and provide employees with equal pay for work of equal value. In practice, this means that there should not be different salaries for the same positions.

The legislator has established a fairly fair requirement for all employers, which is difficult to fulfill in practice. Firstly, now many employers use the “agreement” method with a future employee on wages even at the interview stage, depending on his education, experience and qualifications in general, regardless of the staffing table. So, the position of "secretary" can be as a person with experience and knowledge foreign languages with a high salary, and a university graduate with no work experience and no knowledge of languages with a much lower one. Wages can also depend on the economic situation in the country and, so to speak, the "average temperature in the hospital" within the industry. In this case, the salary of a new employee may be higher than that of a long-time employee in the company; or, conversely, less. (This can happen, for example, during a crisis, when there are significantly fewer vacancies on the labor market than job seekers). It is not uncommon for an employer, without thinking about the consequences, to increase the salary not for the position, but simply for a specific employee, for example, fearing his transfer to a competitor.

As a result, we see the so-called "fork" of salaries for one position. This is a direct violation of the law, namely Article 22 of the Labor Code of the Russian Federation. For this violation, a fine may be imposed in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation. In this case, an obligation will be imposed to eliminate the discrepancy. This can be done in several ways, but in any case, you will have to fix it.

Many believe that you can avoid a fine if you sign different job descriptions with each employee by position. You can also try. But this will in no way protect the employer from the risk of litigation with the employee with all the ensuing consequences. Of course, you can try purely theoretically, but in fact the job description should reflect the duties of the position, even based on the title of the document. It turns out that for each position - one job description, reflecting the labor function of the position.

You can try to fix the duties not in the job description, but directly in the contract itself. But this means that it is necessary to conclude an individual, rather than a template, employment contract with each employee. This is labor-intensive and does not provide a 100% guarantee of protection against risks. . According to the legal dictionary, a position is a primary structural unit of the staffing table of a state or non-state organization established in a certain order, which determines the content and scope of powers, the amount of pay and the place in the hierarchical structure of the organization of the person replacing it (Big Legal Dictionary. - M .: Infra. M. A. Ya. Sukharev, V. E. Kurtskikh, A. Ya. Sukharev, 2003). Ultimately, whatever one may say, we still come to the conclusion that, according to all concepts and definitions, employees working in the same position should perform equal duties and receive equal pay. Therefore, this trick is rather doubtful.

How to avoid "forks"?

Every personnel officer thinks about how to avoid this unpleasant “fork” of salaries, registering a new employee in a position similar to the one in which another employee has been working for a long time, but with a different salary, or changing the salary of a working employee. We don't have a lot of options here, but we do have them!

When you want to comply with the requirements of the law and at the same time “get” that very employee for “other” money, the first and most obvious option is to establish a personal allowance. Non-state companies are given more freedom here. This can be both an allowance for the performance of particularly important work, and for high qualifications. There are many options - it all depends on the imagination of the employer (within reason). This is especially true when an employee is hired for the period of absence of the main employee, for example, during parental leave. There are frequent cases when only a more “expensive” employee can be found as a replacement (this is especially true for those companies that do not comply with the requirements of Article 134 of the Labor Code of the Russian Federation on wage indexation). In this case, it is necessary to increase the salary for the position in accordance with the requirements of the Labor Code of the Russian Federation, but many employers avoid this by providing the same salary as the “retired” employee, while setting a personal allowance.

For example, to provide an increased level of payment to an employee with more qualified with equal salaries according to the position, a well-built motivation system based on personal contribution to the work and on the results achieved can. This is a difficult but doable task.
When we have yet to register an employee, options can be found, but what to do when the company has long had the practice of registering employees for equal positions at different salaries. There are also options here, but not so many.

Position salaries can be equalized by increasing the salaries of employees with lower salaries to the highest in this position. This option, of course, is not the most beneficial for the employer in terms of financial costs, but it most closely complies with the requirements of the law.

When solving the problem of complying with the requirements of Article 22 of the Labor Code of the Russian Federation in relation to the staffing table, you can also consider the option of renaming posts. Here everything depends on the imagination and knowledge of the industry of the personnel specialist. One can also help qualification guide, which is undoubtedly outdated by now, but is still able to “throw” a couple of ideas to the personnel officer. It remains only not to forget to appropriately arrange the transfers of employees to new positions and make entries in work books.

The most difficult and labor-intensive option is to conduct a certification of employees in order to assign a rank to the position. This option is a whole process of work on the description of positions and categories, based on indicators for the level of education, the amount of special knowledge, work experience in this or a similar position, as well as positions that allow you to acquire the knowledge and skills necessary to perform the work provided for by the current positions. At the same time, for each professional and qualification group of employees, their own special indicators and evaluation criteria should be provided. It is important not to forget that the process and scheme for attesting employees should be prescribed in the company's local regulations. After the certification of employees, it will be possible to revise the remuneration system and equalize salaries for positions within the categories.

* * *

Thus, for non-compliance with labor legislation, Article 5.27 of the Code of Administrative Offenses provides for fines that can be imposed for each specific fact of violation. In the event that there are many discrepancies in salaries in the position in the staffing table, a fairly significant monetary penalty can be expected. So is it worth breaking?

Agree that, in principle, in a company where information on wages is transparent and fairly distributed among employees, everyone works easier, better, longer and with pleasure!

“Personnel service and personnel management of the enterprise”, 2007, N 8

HOW TO SET THE “SALARY FORK”

One of the most important personnel documents is the staff list. The staffing table is an organizational and administrative document that reflects the structure of the organization, the number of positions in the organization, indicating their official salaries, as well as allowances that reflect the existing system of remuneration and bonuses for employees. What specific legislation establishes the obligation to maintain this document? It turns out that the answer is simple: in the Labor Code of the Russian Federation. Indirectly, this requirement is fixed in Art. 57 of the Labor Code of the Russian Federation.

In addition to the Labor Code of the Russian Federation, this issue is regulated by the Federal Law of November 21, 1996 N 129-FZ “On Accounting”, in which, in accordance with Art. 9 establishes the obligation to maintain personnel documents in accordance with the Album of Unified Forms, approved in 2004.

“Fork” of salaries is illegal

Unified form N T-3

Structural
division Position
(special
ality,

professional
this one),

Class
(category-
riya) qua-
Lification
honestly
in
state-
nyh
units Tariff
rate (salary)
etc., rub. Allowances, rub. Total in
month,

(gr. 5 +
gr. 6+
gr. 7+
gr. 8) x
gr. 4 Example
chanting

Head of Human Resources Head of the Human Resources Department Yakimov P.L. Yakimov
services ———————— ——— ——————-
position personal transcript of the signature
signature
Martynova R.D. Martynov
Chief Accountant --- -------
personal transcription of the signature
signature

Reference. This system is also called a graded wage system. Grading (from the English grading - classification, sorting, ordering) is a system of job ranks that combines all the positions of a particular organization into a common system, builds a single coordinate system. Positions are grouped into categories (grades) based on the similarity of the functions performed, the degree of significance of this position for the organization, and also on the basis of the quality of work of an individual employee. For each grade, a salary range (“fork”) is set, as well as the minimum and maximum salary that an employee within a particular grade can receive.

If this system of remuneration is available at the enterprise, several grades are established for one position without establishing categories (for example, the seller of the 1st category, the seller of the 2nd category) or modifying the name within the position (for example, the payroll accountant and the accounting accountant VAT). At the same time, they forget about writing job descriptions for each individual position and making a transfer from one position to another (transition from one grade to another).

The establishment in the staffing table of a “fork” salary or different salaries for employees occupying equal positions, but having, for example, different length of service or education, is a violation of labor law - discrimination in labor relations. After all, the employer is obliged to provide employees with equal pay for work of equal value (Article 22 of the Labor Code of the Russian Federation).

Thus, in judicial and inspection practice, the payment of different salaries for the same official position with the performance of the same official duties is recognized as discriminatory. The salary of employees in one position may be different, since it depends on the amount of time worked, allowances, bonuses, but not salary. We recall that, in accordance with Art. 129 of the Labor Code of the Russian Federation “Salary (official salary) - a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments ...“.

Thus, if a labor inspector finds wage discrimination during an audit, then the next time they go to court, the workers are likely to win the process.

At the same time, the judges will oblige the organization to compensate the employees for the difference in salaries with the payment of monetary compensation provided for in Art. 236 of the Labor Code of the Russian Federation.

Document fragment. Article 236 "Employer's liability for delay in payment of wages and other payments due to the employee" of the Labor Code of the Russian Federation
If the employer violates the established deadline for paying wages, vacation pay, dismissal payments and other payments due to the employee, the employer is obliged to pay them with interest (monetary compensation) in the amount of not less than one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation from unpaid amounts for each day of delay from the next day after the due date of payment up to and including the day of actual settlement. The amount of monetary compensation paid to an employee may be increased by a collective agreement or an employment contract. The obligation to pay the specified monetary compensation arises regardless of the fault of the employer.

Usually, when checking, the State Labor Inspectorate points out the illegality of establishing a salary “fork” in the staffing table (see example 2).

The staff list should contain one fixed amount of salary (tariff rate)."

The fact is that the introduction of changes in the details of primary accounting documents violates the Decree of the State Statistics Committee of Russia dated January 5, 2004 N 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment.” In addition to adjusting the staffing table, the employer was obliged to pay extra to employees occupying the same positions, the difference up to the maximum value of the “fork” set in the staffing table.

Fork penalties

Let's talk about the responsibility for establishing a "fork" of official salaries in the staffing table. This is a violation of labor laws. In addition to the liability provided for by the Labor Code of the Russian Federation, for violations of labor and labor protection legislation, administrative measures are provided for by the Code of Administrative Offenses of the Russian Federation (Articles 3.11, 5.27, 32.11 of the Code of Administrative Offenses of the Russian Federation).

Sometimes, in court, such disputes lead to the employer being held criminally liable for violating constitutional human rights.

The judges unanimously agree with the definition that the work of an employee must be paid in accordance with the position and his qualifications without any discrimination.

Example 4. The Sverdlovsky District Court of the city of Perm declared illegal the existence of “forks” of official salaries for identical positions in the staffing of an enterprise. This decision was motivated by the fact that similar positions have the same job responsibilities, therefore, the difference in salaries is wage discrimination, which is prohibited by the Labor Code of the Russian Federation. The supervisory judge of the Perm Regional Court refused to consider the employer's supervisory appeal in this case, explaining in his decision that employees holding the same positions perform similar work, therefore, they should be paid the same salaries.

Thus, not only regulations, but also judicial practice confirm that an enterprise can establish a tariff system of remuneration, in which employees of different qualifications receive different wages for the performance of certain duties. At the same time, it should be taken into account that the tariff rates (salaries) of employees holding the same positions and having the same qualifications must be equal, without any discrimination.

Document fragment. Article 136 “Violation of equality of rights and freedoms of man and citizen” of the Criminal Code of the Russian Federation
1. Discrimination, that is, violation of the rights, freedoms and legitimate interests of a person and a citizen, depending on his gender, race, nationality, language, origin, property and official status, place of residence, attitude to religion, beliefs, membership in public associations or any or social groups
shall be punishable by a fine in the amount up to 200 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period up to 18 months, or by compulsory works for a term of up to 180 hours, or by corrective labor for a term of up to one year, or by deprivation of liberty for a term of up to two years. .

2. The same act committed by a person using his official position, -
shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by deprivation of the right to hold certain positions or engage in certain activities for a term of up to five years, or by compulsory labor for a term of from one hundred and twenty to two hundred and forty hours, or by corrective labor for a term of one to two years, or by deprivation of liberty for a term of up to five years.

Way out

Firstly, you can set categories for the positions of employees, but for this it is necessary to prescribe their duties in job descriptions. The duties of a specialist of the 1st category should differ from the duties of specialists of the 2nd and 3rd categories, or they should have different requirements for education, work experience, etc. And, accordingly, in the employment contract and work book, you need to indicate which position the employee was hired for and which category assigned to it. Then in the staff list, you can specify several units with different positions and different salaries corresponding to different categories.

Secondly, an excellent option is to introduce the words into the job titles: senior, junior, leading, chief, etc. At the same time, there is no need for certification, but the requirements for various job descriptions and entries in work books remain the same.

When using the latter option, it is necessary to specify in detail the criteria for establishing these allowances in the local act.

Thus, it is not necessary for employers to violate the requirements of Russian legislation when establishing a remuneration system (“salary bracket”). After all, you can use the already proposed options for action, after choosing which path is more suitable for each specific organization.

O.S. Sorokina
Deputy Director

V.V. Bespalova
Leading Specialist
on military registration
and HR management
Department of Labor Law
Center for Professional Development LLC

Signed for print
27.07.2007

One way to display the "forks" of pay is the reduced salary structure (see Figure 4.17a). The salary structure graphically depicts "forks" tariff rates for each discharge (in this case, per one hour). Wage forks are usually built along the salary curve.

WINOT =

birth. With the exit from the phase of rapid growth and the entry into the time of "maturity", the increase in productivity slows down and unit labor costs rise faster. When a recession sets in and output declines, productivity usually declines, causing unit cost increases to accelerate. Near the trough of the cycle, the contraction in business activity continues, the pressure of rising costs leads to a reduction in employment and the number of paid man-hours. Unit labor costs rise more slowly.

They are shrinking with the onset of recovery and a new rapid increase in productivity.

Russian practice is so specific that it is possible to find criteria for price increase in past and present experience. work force very difficult 1. Since 2000, labor costs at comparable prices have been growing, but they, and even more so real wages, have not yet reached the level that existed 15-20 years ago. It should also be taken into account that its structural share in these costs has significantly decreased. What should be the analysis of the market price of labor?

X X/

x \u003d 24 LLC: 50 \u003d 480 y. e.

However, the concepts of "cost" and "cost" in relation to the labor force should be distinguished. The cost of labor is an objective category. Its value is determined by the socially necessary costs of goods and services that ensure the reproduction of the labor force. Actual labor costs reflect the existing costs of the employer, the state, the employee himself for the reproduction of the labor force. An employee can be full-fledged if his wife and children are waiting for him at home, if the family has living conditions that are normal for the level of development of production achieved, the needs for food, clothing, footwear, transport and other goods and services are met. In monetary terms, all this is called the price of labor power.

Salary intervals, Y-e.	X			x - X		fipc — x) 2
275-325	-180	32 400	64 800
326-375	-130	16 900	67 600
376-425	-80	44 800
426-475	-30
476 525
526-575	39 200
576-625	14 400	72 000
626-675	28 900	57 800
Sum		24 000			360 000

The average salary is 480 USD. e.;

fall

Rice.

In the conditions of the crisis over the past few months, consciousness has turned one hundred and eighty degrees.

After mass layoffs and wage cuts began due to the crisis, the search for the meaning of work lost its meaning. Rather, he became extremely clear: work is needed to feed a family, pay off a loan for an apartment and finance the education of children. Everything above this is already perceived as a bonus.

Table 4.16

Subjects

11employed workers
Unions
Employers
Employers' associations
Subjects	Purposes of obtaining information on wage levels

the labor market;

Career development.

Studopedia.org - Studopedia.Org - 2014-2018. (0.005 s) ...

Typically, the rates on the chart are the rates the organization is currently paying. Tariff rates for each category are adjusted, which includes correcting rates that are far from the established curve, and usually the development of "forks" of payment.

One way to display the "forks" of pay is the reduced salary structure (see Figure 4.17a). The salary structure graphically depicts the "forks" of tariff rates for each category (in this case, per hour).

Wage forks are usually built along the salary curve.

Unit labor costs are an indicator of the magnitude of the current remuneration for labor spent per unit of real (at constant prices) output.

Unit labor costs (WINOT) are calculated as the ratio of payments for labor to output:

WINOT = Payments for work: Issue

To determine the relationship between labor productivity, hourly remuneration and unit costs, this indicator can be considered in the form:

WINOT = Compensation for one hour of labor: Output per man-hour

With a constant amount of hourly remuneration, the unit cost of paying a pile is inversely proportional to changes in productivity or output per man-hour (Fig. 4.176). Remuneration is constant, and changes in labor productivity are opposite to movements in unit costs. The same picture is observed if the hourly reward increases in an arithmetic progression. The "mirror" relationship between productivity changes and costs is maintained.

During economic crises, unit labor costs increase, and during periods of recovery, their reduction or growth slows down.

Wages - the main item of the organization's labor costs - form more than 2/3 of their total amount. The growth of its share in the total amount of labor costs of the enterprise indicates

on increasing the role of wages in the formation of employees' incomes and labor motivation.

There is a widespread opinion among workers: "Pay more, we will work better." As practice shows, it is erroneous and causes great damage to personnel management. An increase in wages really causes a surge of energy, increases the discipline of labor, its organization, but the worker quickly gets used to this and after six months the stimulating effect of new earnings weakens. This is especially noticeable if other factors are not used (the content of labor, its organization, professional advancement, etc.). With low wages, measures to accelerate its increase are justified and necessary. However, at present, the increase in wages is taking place against the background of not only a low level, but also a decrease in absolute indicators other expenses of organizations for social purposes: providing employees with housing; cultural and community services; social protection, professional education workers.

Reviews and reports on the analysis of market salaries published in the press, as a rule, contain three indicators: its maximum, average and minimum levels. At the same time, in their calculations, the authors combine proposals for professions from different fields of activity, which distorts real data and prevents the use of such reports in practice.

Russian practice is so specific that it is very difficult to find criteria for raising the price of labor power in past and present experience 1 .

Since 2000, labor costs at comparable prices have been growing, but they, and even more so real wages, have not yet reached the level that existed 15-20 years ago. It should also be taken into account that its structural share in these costs has significantly decreased. What should be the analysis of the market price of labor?

To answer this question, consider an example. Suppose the task is to analyze all possible wage levels for process engineers in a certain region (see appendix). To do this, we will compile a data table (Table 4.15). First, we will line up the indicators of all salaries found in various announcements and publications in the region in a variational series (column 1), grouping them into intervals. Then we find the middle (variant) of each interval X(column 2) and the frequency of observations of these variants, t. the number of offered salaries related to this interval, / (column 3). After that, we multiply the middle of the series by its frequency of observations X/(column 4) and determine the average level of the salary of a design engineer offered by employers according to the classical formula:

In our example, the average salary of a process engineer in the labor market in the region will be as follows:

x \u003d 24 LLC: 50 \u003d 480 y.

The minimum and maximum wage levels in our case fall on the extreme intervals of the variation series, or on their average values, respectively 300 and 650 c.u. e.

In the economic literature, the expression "labor cost" (labor costs) is often used, which can be represented as a set of material goods and services, with the help of which conditions are created for the reproduction of labor power. However, the concepts of "cost" and "cost" in relation to the labor force should be distinguished. The cost of labor is an objective category. Its value is determined by the socially necessary costs of goods and services that ensure the reproduction of the labor force. Actual labor costs reflect the existing costs of the employer, the state, the employee himself for the reproduction of the labor force. An employee can be full-fledged if his wife and children are waiting for him at home, if the family has living conditions that are normal for the level of development of production achieved, the needs for food, clothing, footwear, transport and other goods and services are met. In monetary terms, all this is called the price of labor power.

Data for salary analysis (conditional example)

Salary intervals, Y-e.	Interval middle (options) X	Variant observation frequency /	Product of variants by frequency x/	Deviation of options from the average salary level x - X	Squares of deviations of options from the average salary level (.r - x) 2	The product of the squared deviations by the frequency of observations fipc — x) 2
275-325	-180	32 400	64 800
326-375	-130	16 900	67 600
376-425	-80	44 800
426-475	-30
476 525
526-575	39 200
576-625	14 400	72 000
626-675	28 900	57 800
Sum		24 000			360 000

Now let's define a modal interval - it includes the most frequently offered salaries. In our example, this is the interval 476-325 cu. That is, within which there are 21 options for the “price” of labor, i.e. in the region under study, wages are more often offered within this framework. It averages $500. from.

Next, we define the medial interval, t. the level of wages, below and above which 50% of the market offers of employers take place. To calculate the medial interval, we divide the sum of frequencies in half: (X /) / 2.

In our example, we get: 50: 2 = 25. This indicator falls into the range of 476-525 c.u. This means that half of the proposals but the salary in this case is below this level, and the other is higher.

Thus, analyzing the wages of process engineers in the labor market of the region, we obtained the following indicators:

The average salary is 480 USD.

The minimum wage (refers to the interval 275-325 USD) is approximately 300 USD. e.;

The maximum (to the interval 626-675 USD) is about 650 USD. e.;

Modal level - most often the offered salary is in the range / 176-525 c.u. e. and is about 500 y. e.;

The medial level is in the range of 476-525 c.u. e., its average value is 500 c.u. from.

In addition to the minimum, average, maximum levels, modal and medial intervals, it is necessary to know in what range most of the proposed salaries fluctuate. To do this, we will resort to the “three sigma” rule (sigma a is the standard deviation from the mean), using the classic sigma formula:

To get the value of o, we return to the table again and calculate for this purpose the deviation of the salary options from the average (column 5) and their squares (column 6), multiply them by the frequency of observations (column 7). According to the calculation of 68% of options fall in the first sigma (±1st), 27% - in the second (±2a), 5% - in the third (±3st). We substitute the data into the formula, we get the standard deviation from the average salary:

What do these indicators mean for the employer? Suppose you offer a process engineer a salary of $350. e. Let's determine which sigma it belongs to. To do this, mark all sigmas on a straight line (Fig. 4.18).

It immediately becomes clear that the proposed salary is within -2a, i.e., there are no more than 13.5% of such offers on the labor market. This option is below the average market, modal and media

Rice. 4.18. Salary distribution but sigma

al levels. In this case, your company cannot count on success in attracting staff. Offering a low salary within -2a, - For, the employer can only count on the fact that applicants with underestimated claims will turn to him due to: a low level of professionalism; lack of sufficient experience; pre-retirement and retirement age; low self-esteem; other reasons.

At present, there is a clear personnel crisis in our country, which is expressed in the overflow of the labor market with unskilled workers and inexperienced young specialists, which leads to increased competition between employers to attract the attention of qualified personnel. Companies oriented towards +2a and +3a or the modal level in their proposals can count on more competent personnel.

To provide the company with personnel, the employer must also analyze other indicators, which will make it possible to predict changes in the labor market and, accordingly, adjust the amount of staff remuneration. But at the same time, it is necessary to take into account such a feature of the human psyche as getting used to repetitive stimuli. The effect of the salary increase makes itself felt for about 3-6 months. Therefore, it is advisable to increase the amount of payments not lower than 15% of the base, but regularly (for example, once a quarter). This approach is more effective than a significant increase in income once a year.

The results of the analysis carried out should be presented in the form of a report. It is necessary to indicate (in addition to all the data received) the comparative indicators of the average salary of your enterprise and that offered on the labor market for each profession and specialty. This document must also contain information on the movement of personnel for reporting period. Data (in particular, the dynamics of indicators) is more convenient to present in the form of tables or graphs, so that senior managers can quickly assess the situation and make a decision. Practice shows that it is more difficult for gop managers to perceive information in the form of text due to lack of time. Such reports are necessary for the administration of the enterprise once a quarter, since the labor market is subject to changes, and they should be promptly responded to. Following the proposed algorithm for analyzing market salaries, managers receive reliable data, on the basis of which it is possible to adjust the income of employees.

The material wealth that reigned in last years radically changed people's attitude to work. In any case, among professionals - from state employees to gop managers - it has become bad form to work solely for the sake of money. Having satisfied the needs for material comfort, people began to look for work that meets the needs of a higher level. Professionals agreed to work only if the activity was interesting, required creative effort, and developed them. And they took big salaries and bonuses as a matter of course, irritated if this year the remuneration grew less than last year.

In the conditions of the crisis over the past few months, consciousness has turned one hundred and eighty degrees. After mass layoffs and wage cuts began due to the crisis, the search for the meaning of work lost its meaning. Rather, he became extremely clear: work is needed to feed a family, pay off a loan for an apartment and finance the education of children. Everything above this is already perceived as a bonus.

The role of information regarding the level of wages for the subjects of the labor market is given in Table. 4.1G.

Table 4.16

Subjects	Purposes of obtaining information on wage levels
salaried employees, job seekers}’	Employment with more favorable conditions and level of payment, profitable sale of your labor force
11employed workers	Improving employment conditions, getting a job with more favorable conditions and wages, profitable sale of their labor force
Unions	Substantiation of the position regarding the level and differentiation of wages in collective bargaining, protection of workers' rights
Employers	Ensuring competitiveness, high professional level of personnel; optimization of personnel costs, reduction of staff turnover; stimulating workers to productive work, keeping them from "opportunistic" behavior; substantiation of the position regarding the level and differentiation of wages in collective bargaining
Employers' associations	Substantiation of the position regarding the level and differentiation of wages in collective bargaining
Subjects	Purposes of obtaining information on wage levels
State: federal level	Rationale for macroeconomic policy; sound analysis and forecasting by increasing the efficiency and quality of information; harmonization of social and labor relations, prevention of social tension
State: regional level	Reasonable analysis and forecasting by increasing the efficiency and quality of information; harmonization of social and labor relations, prevention of social tension; substantiation of regional socio-economic policy
Intermediaries in the labor market Public Employment Service	Reasonable analysis and forecasting of labor market trends by improving the efficiency and quality of information on wage levels; substantiation of the policy in the field of employment of the population (including career guidance, training and retraining of personnel)
Staffing and recruiting agencies	Improving the efficiency and quality of meeting the requests of employers and job seekers

The auditor's mission includes an analysis of the salary structure in relation to: