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CTU is charged. KTU labor force participation rate - calculation

The task of each manager is to ensure maximum labor productivity, and for this they use different methods staff motivation. One of these methods, which have been used since Soviet times, is KTU - coefficient labor participation: the calculation of this indicator directly affects the salaries of employees. This coefficient reflects the participation of each employee in a common cause, as well as the results of his work. When calculating wages by coefficient, workers have a direct interest in increasing productivity.

What is KTU and how is it determined

The concept of "labor participation rate" is not directly spelled out in labor legislation. Because of this, each organization calculates it differently, and this sometimes leads to irregularities on the part of the employer. KTU is defined as the numerical coefficient of participation of a particular employee in the activities of the group, as well as the share of remuneration that this employee should receive. However, the bottom line depends on collective efforts, so the final salary does not depend on one employee, but on the team.

The principle of calculation according to KTU is most often applied to various production specialties, as well as to construction crews. It is important to take into account this. that KTU can only be accrued as an incentive in addition to the basic salary prescribed in the contract. The employer has no right to lower the salary of the employee. unless there are special reasons for this, such as changes in working hours and the nature of the work performed.

This indicator applies to all kinds of incentive payments, bonuses and allowances that are used to reward the team for the achieved result. In this case, the final salary cannot be less than the amount that was spelled out in the contract upon employment.

How KTU is calculated: basic principles

The rules for calculating and calculating surcharges for KTU must be documented. They are enshrined in the collective agreement with employees, as well as in the provisions on remuneration and other documentation at the enterprise. The standard KTU is taken equal to one, and if the work is done well, it rises, and if the rules are violated, it goes down. Each organization determines the calculation procedure independently, but usually the following factors are taken into account:

Compliance labor discipline... If an employee is late for work and other violations, KTU for him is reduced, and this will lead to a decrease in the final wages.
Compliance with the deadlines for the execution of tasks. If they are performed on time or ahead of time, KTU is rising.
The quality of the work. It is determined by indicators for each a certain kind activities, the employer must develop clear criteria for the quality of work performed so that employees clearly understand what result needs to be achieved.
Overtime assignments. If the workers show increased zeal and perform tasks beyond the plan, this is also rewarded according to the KTU.
Commitment to professional development and growth professional excellence... The employer is directly interested in the professional growth of employees; their desire to improve their skills should be financially encouraged.
Patronage of young employees. participation in mentoring programs. Encouraging mentors improves the training of young personnel, which is beneficial for any enterprise, so such work must be encouraged.

The labor force participation rate is called indicator which reflects part labor process one of the workers in the collective labor activity and characterizes the employee's overall contribution to teamwork... KTU is often called additional payment for participation.

Legislative acts

Labor participation rates are primarily regulated by the Labor Law Russian Federation, By the instructions of the Ministry of Labor. Secondary the coefficient should be calculated based on guidelines and labor standards. Mandatory supplement for participation must be registered v employment contract and .

This indicator shows general qualitative and quantitative assessment of work employees, specialists and management personnel in an overall positive result, that is, in the intensity and productivity of labor.

In the basic meaning, KTU is expressed as one whole unit or 100%... This contributes to the calculation of the average assessment of the performance of employees and applies directly to those employees of the general team who performed production plan per reporting period, had no recorded violations of labor protection rules, and were not involved in disciplinary punishments.

The basic labor force participation rate has ability to decrease and increase depending on the indicators that have an impact on it. Indicators reflect the contribution of one employee to the overall collective result.

This ratio can be calculated based on the results of a monthly period. Indicators that have an impact on KTU are taken into account daily for a full and high-quality calculation.

The additional payment for participation is applied to pay for labor activity when assigning additional income to the brigade, bonuses and remunerations that are assigned to a specific site, workshop or brigade.

The tariff is calculated by on the basis of the salary and the actual hours worked by the team, in spite of the coefficient of labor participation established for the employee.

Collective income is not, and, accordingly, is not distributed with the help of KTU:

Supplements for night work, harmful and difficult working conditions, overtime and team or team management.
Supplements for qualifications and work experience.
Rewards related to inventions.
Disability benefits or any other type of individual benefit.

With established tariffs

The coefficient of labor participation can be applied not only in tariff-free wage rates, but also taking into account wage salary... KTU can be used in the division of the wage fund into parts. Additional payments that may be included in the calculation of the indicator at established tariffs:

bonus for overfulfillment of the plan by the team;
saving Money related to the payroll;
a one-time allowance for the reassessment of temporary norms.

According to the accruals, which are made taking into account the tariff, the part of the money that is payable to the KTU is deducted from the earnings of the brigade employees.

Based on how in the Charter of the enterprise the form of remuneration is laid down, both individual and collective, as well as from orders of the immediate manager, the application of the indicator of collective labor participation looks like this:

Tariff-free payroll system... In this case, the total amount earned by the whole team is distributed by the average calculation of income for each of the employees, then the result obtained is adjusted using the indicator of labor participation.
Remuneration for labor made in excess of the established standards... Each of the employees of the team receives a salary depending on the tariff distribution rate, and the funds that lie on the balance are registered on the employees' accounts taking into account the coefficient.

Where not to use

The indicator of distribution of funds of labor participation is applicable only in the case when labor activity is carried out collectively... According to the Regulations for the application of this coefficient, it applies only in the area that is regulated. Participation supplement does not include:

Compensation to an employee for the harmfulness of working conditions.
Cash surcharges in excess of the norm.
Additional payments for access to workplace on weekends and public holidays, night and evening hours.
A kind of cash benefits.

Who installs

Labor Code not installed the procedure for calculating wages, taking into account the participation rate, it is independently determined by the collective of the enterprise. The procedure for calculating such funds may differ depending on the working conditions and type of industry, but in no way should contradict the regulatory framework.

Distribution of earnings occurs in various ways, but it should be remembered that cash in the form of wages for each of the employees cannot be less than the established tariff rate (salary).

Criteria for increasing and decreasing the indicator

The indicator is set when running production tasks enterprises without violations of labor discipline and exactly on time by the head.

Exists several criteria to increase and decrease the coefficient.

Raising:

The team takes the initiative to master advanced technologies and workplaces, which significantly reduces labor costs (+0.2 +0.4).
Increasing the intensity and efficiency of the team to reduce deadlines completing the task (+0.2 +0.4).
An employee's performance of complex procedures, an initiative to combine several professions, or assistance in work to other employees of this team (+0.1 +0.3).
Carrying out activities inconsistent with the category of qualifications, and performing tasks that are an order of magnitude higher (+0.1 +, 0.3).

Downgrades:

The assigned task was completed not on time (-0.2 -0.4).
Marriage in the process of labor activity, which determines the possibility of high labor costs (-0.2 -0.4).
Failure to fulfill the order (-0.1 -0.3).
Violation of the rules of work and operation of mechanized production and equipment (-0.2 -0.5).
Damage or loss of a working tool (-0.3 -0.5).
Activities that do not comply with safety and fire safety (-0 -0.5).
Disciplinary violations production regime (-0,2 -0,5).
Skip working day (0).
Disciplinary violation of the customer's rules (-0 -0.5).

How to calculate

CTU is calculated by formula: from the use of KTU in the fact that the work activity of one employee against the background of the team is sustainably and correctly evaluated, within the brigade there is an opportunity to improve skills and show initiative, which will be paid according to merit, and there is also the possibility of punishing employees who violated the production process, which entailed decreased performance.

This distribution of funds also contains limitations, which act as a subjective assessment of the predominant indicators of the general labor collective, and not the employee as a whole, also a significant disadvantage is the environment of relationships in the collective.

The distribution of wages, taking into account KTU, is presented in this manual.

KTU or the coefficient of labor participation is used for piecework wages and collective forms of obtaining a general result. Read about how this wage distribution system is applied in organizations.

From the article you will learn:

What is KTU and in what cases is it possible to use it?

KTU is the coefficient of labor participation. This is an individual indicator, taking into account which the distribution takes place in collective forms of labor and its payment. It can be used both for the tariff-free form of remuneration and for the distribution of its variable part.

KTU (labor force participation rate) is applied only in collective forms of labor activity, the result of which is ensured by the joint efforts of a group of workers. In this case, the contribution of each employee will be different and will depend on how many each of the group members:

spent time on achieving an overall result;
produced products and what is the price per unit.

After the overall result of the work has been paid, the distribution of the funds received to the members of the working team is carried out on the basis of the KTU, depending on the payment system:

: the total amount is divided by the number of employees, the average earnings are taken equal to 1, and then multiplied by the KTU;
fixed and variable salary: the permanent part is paid in accordance with the applicable tariffs, and the rest is distributed on the basis of the CTU.

When using the piecework form of remuneration with the use of tariff rates the variable part can be formed due to:

one-time one-time payment;
the premium paid for the achievement of any indicators;
saving wages fund, etc.

At the same time, KTU is never applied when it comes to allowances and surcharges set on an individual basis:

for harmful and hazardous conditions labor;
for overtime work, holidays and weekends, at night;
for the length of service, professionalism, qualifications;
for mentoring.
benefits of any kind;
awards for rationalization proposals.

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What regulates the use of KTU in an organization?

Neither the term “labor force participation rate” nor what is KTU in wages are specified in the Labor Code. The employer can independently make the decision to use this method of distributing wages in work collectives.

In this case, the KTU regulates the coefficient of labor participation, collective agreement or another local normative act... The document should establish the procedure and mechanism for using this indicator, which, at the same time, should not contradict the provisions of articles and the Labor Code of the Russian Federation.

Practice question

How to draw up a regulation on the remuneration of employees

Ivan Shklovets answersDeputy Head Federal Service for labor and employment.

Each organization independently determines which remuneration system to apply to its employees. In this case, the selected payment system can be recorded not only in the collective or labor agreement, but also in a separate internal document of the organization, for example, the Regulation on remuneration. This follows from part 2 of article 135 of the Labor Code of the Russian Federation ...

In the order on the creation of a work collective, for example, it is also necessary to indicate the condition on the basis of which bonuses will be accrued to employees or wages will be paid. The wording may look like this: "Bonuses are calculated for the team members after the reporting period has expired by the distribution method using the labor force participation rate of each employee."

Note! When distributing wages, taking into account KTU, its size cannot be less than what an employee would receive in accordance with payment at established rates.

Pros and cons of using KTU in an organization

The advantages of using KTU include:

fairness of remuneration, which increases the motivation of the members of the work collective. Fairness is ensured through clear criteria for establishing and calculating the labor force participation rate;
establishing the relationship between the effectiveness of the organization and the personal effectiveness of its employees. When using KTU, an employee directly depends on his real labor contribution, the employer's ineffective labor costs are minimal;
the system of using KTU does not require special costs for implementation, it is clear and easy to use.

But one should not think about KTU that it is a panacea. This distribution method also has its drawbacks. These include:

limitations in application - the method can be used only where clear quantitative and material criteria are used to assess the employee's labor participation. It is inapplicable in cases when it comes to non-production areas of the organization;
dependence of the degree of objectivity of the assessment on the selected criteria and methods. If the method by which the assessment of KTU is made is imperfect, the value of the coefficients will be inadequate to the actual labor contribution of the employee. In some cases, the subjectivity of the establishment of KTU is determined by the attitude of the team leader to the employee.

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How will it help: Find out what documents on remuneration need to be checked for defects and how to eliminate the identified errors.

How to calculate KTU?

At the end of each reporting period, a KTU is established for each member of the working team, the calculation is made according to approved methodology and is confirmed by a special protocol. The calculation uses criteria that characterize a specific production activity and take into account its features.

KTU, decoding - labor force participation rate. This labor participation can be decomposed into certain components and each of them can be evaluated in points. For instance:

work performed: standard -1 point; increased - 2 points; high - 3 points;
quality of manufactured products: standard -1 point; increased - 2 points; high - 3 points;
work on different types of equipment- 1 point for each type of equipment used in production activities;
Maintenance equipment of various types: 2 points for each type of equipment used in production activities.

When using such KTU criteria, the calculation for a team of 5 people who have completed the full time norm will look like this:

Three workers performed operations and carried out maintenance of two types of equipment, the quality of the manufactured products and the complexity of the work performed were standard. They received 9 points each.

One member of the team performed work of increased complexity of standard quality using and maintaining three types of equipment. He was awarded 13 points.

The foreman performed work of high complexity and high quality using and maintaining three types of equipment. He was awarded 15 points.

The payment for the work of the brigade was 370 thousand rubles. Total the points awarded to its employees are equal to: 9 + 13 + 15 = 37. The price of one point was: 370,000: 37 = 10,000 rubles.

In total, three workers' brigades received 90 thousand rubles each. per month, one of the workers - 130 thousand rubles, and the foreman - 150 thousand rubles.

To calculate KTU, another system can also be used, when an employee who has completely fulfilled the labor and time standards, who has produced standard quality products, the coefficient is determined in the base value equal to 1. At the same time, a system of additional decreasing and increasing coefficients is established, which are used as a reward for additional success in work and as a punishment for failure to comply with established norms and requirements.

Cases when increasing coefficients are used in calculating KTU:

fulfillment of an urgent and important task;
correction of a mistake made by another employee;
curatorial, mentoring activities;
manifestation of activity and initiative aimed at improving the quality of work;
early completion of the production task without compromising quality, etc.

When reduction factors can be applied:

, failure to comply with the orders of the management;
non-fulfillment of the time norm due to absence for a good reason;
release of defective products;
violation of technology and safety regulations;
use of faulty equipment, etc.

Whatever system for calculating KTU is used, it must be established officially and brought to the attention of workers. The employee must confirm the fact of familiarization with it with his signature on the acquaintance sheet or in the document itself.

It is advisable to apply the coefficient of labor participation in the distribution of wages in collective forms of labor activity, when the overall result depends on the quality of work of each employee. Methods for calculating KTU should guarantee the objectivity of the assessment obtained. This is to ensure that the distribution, taking into account the KTU, is fair and motivating.

The choice of the optimal remuneration system for a specific production is due to the creation of the most objective distribution of funds between the workers involved in the process. It should act as a motivating factor and thoroughly reflect the contribution of each to the common cause. However, the specifics of a number of organizations do not allow this to be achieved using basic tariffs. In this case, the coefficient of labor participation (KTU) is used, which makes it possible to assess the individual contribution of each employee in achieving a collective result.

Concept and scope

So, the labor participation rate is inherently relative indicator characterizing the share of labor invested by a specific participant in the collective production process.

The area of application of individual coefficients is team work, the result of which is directly influenced by both the total work of all team members and the personal contribution of each worker.

The boundaries of the influence of the coefficient of labor participation on the individual wage fund are dictated by the conditions of the brigade incentive system:

the tariff-free system provides for dividing the total amount allocated for the remuneration of the team by the number of employees and adjusting the base indicator according to the calculated coefficient of labor participation;
a feature of KTU when using the tariff system is its effect exclusively on additional payments charged in excess of the established rates.

This convenient way calculation of the contribution of each employee to the result. Everyone gets as much as he has earned.

The salary agreed by the parties cannot be regulated in accordance with the KTU, since its size is fixed in the labor contract and cannot be adjusted in the absence of significant changes in labor factors (job functions, mode and intensity of labor activity, etc.)

There is a list of payments that are excluded from the wage bill distributed using the labor participation rate:

compensation payments for work in conditions dangerous or harmful to health;
payment for excess work;
additional charges for work on weekends, holidays and night shifts;
regional allowances;
accruals that are not related to labor results (compensation, material assistance, bonuses for length of service, etc.)

The legislator does not close the list.

One of the varieties of the piecework system is the collective wage system, which allows you to distribute the earnings among all employees, taking into account the corresponding prices and the total size of products produced within a specific structural unit.

The criterion for calculating the individual contribution of a particular employee is precisely the KTU, established in accordance with qualification rank and the number of shifts worked by him in the billing period.

The basic value of the coefficient of labor participation, equal to one, is applied to those employees who, during the billing period:

coped with planned tasks;
did not admit disciplinary violations and strictly followed the industrial safety rules;
did not violate the production technology, did not allow deviations from the established quality standards;
performed their duties in accordance with the provisions of the job descriptions.

The basic indicator of each employee can be adjusted in one direction or another in accordance with the objective factors of his participation in the production process.

The ability to lower the KTU allows you to adjust the remuneration of employees whose activities have negatively affected the performance of a collective task.

This happens if:

In the presence of at least one of the circumstances, the employer has the right to reduce the amount of the originally due payment.

Increasing factors

The coefficient of labor participation, used in calculating remuneration for labor, allows you to stimulate those employees whose personal contribution to the overall production process exceeds the level of other employees.

An employee has the right to apply for an increased CTU if:

the planned indicators for the production of products or the production of works are exceeded;
he worked in excess of the established standard of time;
performed social duties in the team, carried out patronage and mentoring in relation to new employees and young specialists;
took the initiative in the implementation of time-consuming processes, practiced A complex approach to ensure the best possible result.

Each employer has the right to correct this list by adding something of his own to it.

Using the coefficient of labor participation, it is possible to calculate not only the wages of the members of the production team, but also one-time remuneration, bonuses, additional payments for combining and other charges.

Information about the minimum and maximum possible size coefficient, the employer must fix in his regulatory documents... At the same time, the limitation of the lower value this indicator must not violate the statutory norm obliging the employer to calculate and pay to his employees the minimum wage approved at the federal level.

The introduction of the coefficient of labor participation in the workforce is accompanied by serious preparatory work, the result of which is the execution of correct documents in accordance with the norms of the current legislation.

The standard procedure includes three stages, but can be adjusted depending on the conditions of the organization's activities:

Development of the structure of KTU. At the initial stage, a system is formed that determines the algorithm for using the coefficient, taking into account the factors that increase and decrease its size. One of the options is a point scale, which implies the accrual of additional points for performing super-difficult work, the release of over-planned products, etc., and the removal of points for violations of labor discipline, the release of defective products and other offenses that negatively affected the overall result.
Create local regulatory framework... Internal normative documents organization planning to transfer its employees to new system incentives, should contain comprehensive information about what KTU is in wages, what is the procedure for its formation and what factors affect the size of the coefficient. The specified information should be clearly formulated and available for familiarization to all interested parties.
Amendments to labor contracts by signing additional agreements... If disagreements arise between the employees and the employer regarding the need to introduce KTU, the latter must provide an exhaustive justification for its decision, which provides for structural, technological or organizational changes working conditions under which the previous payment system is not appropriate. The document is brought to the attention of employees two months before its entry into force.

When distributing earnings, taking into account KTU, the amount attributable to each member of the labor collective must not be lower than the amount established by the tariff scale for performing such work within a certain period of time.

The contribution of each employee to the common cause is determined by the formula, since it is almost impossible to calculate the KTU by salary without using mathematical methods and absolute indicators.

The basis for calculating KTU is point system assessment parameters, providing for the gain or loss of points for the implementation of certain actions during the working month or the period of the assignment.

The actual coefficient is equal to the base CTU, adjusted for the absolute rate of increasing and decreasing points.

KTU = 1 + SAT, where SAT is the sum of points scored by the employee.

Depending on how many people work in the brigade, the funds earned by them are distributed as follows: (S / QC) * LC, where:

С - earned funds;
KK - collective coefficient;
LC is the personal coefficient of labor participation of the employee.

These are the main indicators used in calculating the CTU.

For example, consider a team of five people who received 50 thousand rubles in excess of the tariff for quality performance order on time. Two of them had violations of labor discipline and were punished with a decrease in KTU by 2 tenths, and one taught an intern, for which he was awarded 0.1 to its coefficient. Based on these data, the collective coefficient of the brigade will be 5.4 (1 + 1 + 0.8 + 0.8 + 1.1).

Stable employees will receive RUR 9259.26 in excess of the tariff. (50,000 / 5.4) × 1.0, violators are due 7407.41 rubles each. (50,000 / 5.4) × 0.8, and the mentor's income will be 10,185.19 rubles. (50,000 / 5.4) × 1.1.

The assessment of the complex application of the labor force participation rate in the distribution of the wage fund within the team is rather ambiguous. Along with the obvious advantages, this system has certain disadvantages.

Objectivity. The distribution of remuneration in accordance with the level of efforts made by each employee maintains their interest in the result of work, and a fair ratio of labor costs and their payment motivates the participants in the production process to the most intensive activity.
Direct relationship between the size of the company's income and the efficiency of its employees. The use of KTU saves the employer from paying for work that is not profitable. At the same time, employees who work with full dedication and productively use their work time can expect an increased remuneration.
Availability. This system is suitable for any enterprise using collective labor, and its implementation does not require additional conditions and costs.

The listed advantages explain the desire of employers to introduce such a system at the enterprise.

Collective character. The use of KTU is permissible only in relation to employees of labor collectives, jointly ensuring the end result. Therefore, part of the staffing units, by definition, cannot be charged using this system.
Narrow focus. The introduction of KTU is advisable in areas whose production activities have a direct impact on the profitability of the enterprise, and labor costs are embodied in the final product. For employees who are indirectly involved in production final product and have no direct effect on change economic indicators, the introduction of the coefficient of labor participation is not rational.
The likelihood of a subjective approach. The use of KTU in conditions of imperfection of valuation methods, combined with the wrong choice of factors affecting its size, can provoke the possibility of a bias by the management, allowing an unfair distribution of funds.

Despite certain nuances, the labor force participation rate is a fairly progressive payment system, since it allows you to objectively calculate the share of participation of each employee in the performance of a collective task.

Payment according to the established tariffs - not the only way calculation of remuneration for work. The tariff-free method provides for special forms of labor accounting, invested by each individual employee. It is usually used if the result of labor is the result of collective efforts.

It allows you to evaluate the achievement of each individual employee and, on this basis, calculate remuneration.

How is this coefficient calculated, in what units is it fixed, how earnings are distributed with the help of KTU and other subtleties associated with collective labor and its payment, we consider in this article.

Why do you need KTU

Labor participation rate (KTU)- a quantitative indicator characterizing the degree of contribution to the general labor process and the result of each of its participants.

It is used in those forms of organization of the work process that imply collective participation. The result is a joint effort, but the fee must be assigned separately, so a measure is needed to serve as the basis for the distribution of the remuneration.

This is one of the forms piecework payment, when the monetary remuneration paid to each employee depends on the amount of products produced (in this particular case, the products are produced by the entire team), and on the price per unit of products.

REFERENCE... Most often, KTU is used in brigade forms of labor organization, when the earnings assigned to the entire brigade for the work performed are distributed depending on the time worked and the qualifications of each employee.

KTU at established tariffs

The coefficient of labor participation is taken into account not only in the case of the tariff-free organization of the payment of labor remuneration. Another area of application of KTU is the distribution of a part of the labor remuneration fund, which is not included in the established tariffs. To similar component parts wages can be attributed to:

the premium paid for the achievement of any indicators in excess of the norm;
saving money from the salary fund;
a one-time payment as a result of the revision of temporary or other regulations, etc.

With such an accrual, the part that is due according to the tariffs is deducted from the earnings of the entire team, and the rest is distributed in accordance with the KTU.

IMPORTANT! Whether tariffs are applied in a given work organization system or not, KTU can only be applied in a collective form of work.

Distribution of funds by KTU

Depending on the form of payment for group labor, KTU is applied as follows:

with a tariff-free system: the total amount to be paid for the entire team is divided by the number of employees, and then this average, corresponding to indicator 1, is adjusted based on the CTU;
when distributing payments in excess of tariffs: workers receive a "lump sum" according to the tariff, and the rest of the funds are divided taking into account the KTU.

Where KTU cannot be used

Collective labor is the main condition for the use of KTU. The labor force participation rate cannot be applied to any form of individual benefit. The forms of remuneration, where KTU is fundamentally inapplicable, include:

compensation for the harmfulness of labor;
overtime payments;
additional payment for work on a holiday or weekend;
money for working the night shift;
additional amounts for supervision, mentoring, team leadership, department;
allowances for qualifications and experience;
bonuses for rationalization proposals or professional findings;
all types of benefits.

Who installs KTU

In the Labor Code of the Russian Federation there is no regulation regarding the calculation of earnings for KTU, this issue is left to the discretion of the labor collective. The algorithm can be anything, the main thing is that it does not contradict the current provisions Labor Code and other legislative acts.

IMPORTANT INFORMATION! No matter how the earnings are distributed, the amount received by each member of the team cannot be less than the rates set for such work performed within a specified period of time.

Digital value of KTU

The basic value of the coefficient of labor participation is taken as a unit. Indicator 1 means that a member of the work collective performing joint work, fulfilled all the requirements, was able to comply with the norms in terms of temporal, quantitative and qualitative characteristics, while not making mistakes that worsen the overall result, and strictly observed the requirements of discipline and labor protection.

In calculations, the resulting figure may be in the range from 0 (a member of the brigade did not participate in the common work or committed serious violations that reduced his overall benefit to nothing) before
2 (more fulfilled than provided for by the norms of time, quantity and quality).

At the end of each period of work of the team (brigade), the CTU of each worker is calculated by a special protocol according to the established method. KTU criteria should be established as objectively as possible (they can be “own” for each individual enterprise).

Formula for calculating the labor force participation rate

To calculate the CTU, you need to use the system of established parameters, each of which has its own "score". The employee is assessed for each parameter, receiving a certain number of points for everything in turn. The number of points is added up.

To apply the formula, it is also necessary to know the exact number of workers to whom the total participation will be divided. The calculation can be done like this:

KTU = (О / О1 + О2 + ... + Оn) x N

KTU - coefficient of labor participation;
О is the grade assigned to the employee whose participation rate is calculated;
О1 + О2 +… + Оn - the sum of the points of all employees;
N is the number of team members.

Features of calculating KTU

Imagine a team for which the following parameters for assessing its work have been developed:

the complexity of the work (on a three-point scale: the most difficult work - 3 points, average - 2 points, easy - 1 point);
load by time (maximum - 3 points, average - 2 points, minimum - 1 point);
work on equipment (1 point for each type);
equipment maintenance (2 points for each case);
quality (1 point for compliance and 1 point for control);
responsibility for the results (up to 3 points, can be negated in case of violations).

The computer program Exel is convenient for calculating KTU, where all indicators are visible in a tabular form, and the total for each employee is displayed in the last column.

An example of calculating remuneration according to KTU

Let our conditional brigade have five workers engaged in the manufacture of stools within a specified time period. For the fulfillment of the plan, their brigade is entitled to a payment of 1000 monetary units (let's take a conventional value for calculations).

First worker fully fulfilled the plan, complied with all the norms, having completed the prescribed number of working hours, that is, its CTU is 1.

Second worker exceeded the norm by a quarter, the rest of the indicators are the same as in the first. KTU will be 1.25.

Third employee fulfilled the norm, but through his fault (non-observance of the rules for working with the equipment) the woodworking machine was broken, which forced the work to be suspended. In addition, he was late for the beginning of the working day several times. Therefore, several points were deducted from him, and his CTU was 0.5.

Fourth employee fixed a breakdown in a woodworking machine, the qualifications allowed it to be done. He was added points for the maintenance of the equipment, in addition, the management noted the quality of his work, and his KTU turned out to be 1.6.

Fifth employee took time off on the last day of work. His work did not cause any complaints, but in fact he worked somewhat less than the others, so the KTU decreased to 0.65.

Now let's calculate the share of each employee that he will receive with the tariff-free method of payment, or the additional remuneration set as an extra earnings, with the established "fixed" tariff.

The sum of all KTUs: 1 + 1.25 + 0.5 + 1.6 + 0.65 = 5.

With a tariff-free payment, the total amount will be distributed as follows: 1000/5 = 200 (average share corresponding to a unit of KTU). Then the employees are entitled to:

1st employee will receive 200 (units of account);
2nd - 200 x 1.25 = 250;
3rd - 200 x 0.5 = 100 in total;
4th - 200 x 1.6 = 320;
5th - 200 x 0.65 = 130.

Thus, thanks to KTU, earnings were unevenly distributed, some employees received significantly more than others. However, this is due to objective factors, therefore, it will not cause a feeling of injustice and discontent in the brigade.