Payment according to established tariffs is not the only way to calculate remuneration for work. The non-tariff method provides for special labor accounting forms contributed by each individual employee. It is usually used if the result of work is the fruit of collective efforts.
Allows you to evaluate the achievement of each individual employee and calculate remuneration on this basis.
How this coefficient is calculated, in what units it is recorded, how earnings are distributed using the CTU and other subtleties associated with collective work and its payment, we will consider in this article.
Labor participation rate (LCR)– a quantitative indicator characterizing the degree of contribution to the overall labor process and the result of each participant.
It is used in those forms of organization labor process, which imply collective participation. The result is achieved through joint efforts, but the payment must be assigned separately, so a measure is needed that serves as the basis for the distribution of rewards.
This is one of the forms piecework payment, when the monetary remuneration paid to each employee depends on the quantity of products produced (in this particular case, the products were produced by the entire team), and on the price per unit of production.
REFERENCE. Most often, KTU is used in brigade forms of labor organization, when the earnings due to the entire team for work performed are distributed depending on the time worked and the qualifications of each employee.
The labor participation coefficient is taken into account not only when organizing the payment of labor remuneration without tariffs. Another area of application of the CTU is the distribution of part of the labor remuneration fund, which is not included in the established tariffs. To similar components wages may be attributed:
With such an accrual, the part that is due under the tariffs is deducted from the earnings of the entire team, and the remaining amount is distributed in accordance with the KTU.
IMPORTANT! Whether tariffs are applied in a given labor organization system or not, KTU can only be applied in a collective form of work.
Depending on the form of payment for group work, the KTU is applied as follows:
Teamwork is the main condition for the use of CTU. The labor participation rate cannot be applied to any form of individual payments. Forms of remuneration where KTU is fundamentally inapplicable include:
The Labor Code of the Russian Federation does not have regulations regarding the calculation of earnings according to the KTU; this issue is left to the discretion of the workforce. The algorithm can be anything, the main thing is that it does not contradict 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 what is required according to the tariffs for such work performed within a specified period of time.
The basic value of the labor participation coefficient is taken as one. Indicator 1 means that a member of the work team, performing joint work, fulfilled all the requirements, was able to comply with the standards for temporary, quantitative and qualitative characteristics, while not making mistakes that worsened the overall result, and strictly complied with the requirements of discipline and labor protection.
When calculating, the resulting figure may be in the range from 0
(team member did not participate in common work or committed serious violations that reduced his overall benefit to nothing) to
2
(more was completed than required by the time, quantity and quality standards).
At the end of each period of work of the team (team), the KTU of each worker is calculated using a special protocol according to the established methodology. KTU criteria should be established as objectively as possible (they can be “specific” for each individual enterprise).
To calculate the CTU, you need to use a system of established parameters, each of which is assigned its own “score”. The employee is assessed for each parameter, receiving a certain number of points for each in turn. The number of points is summed up.
To apply the formula, you also need to know the exact number of employees into whom the total participation will be divided. The calculation can be done like this:
KTU = (O / O1 + O2 +…+ Оn) x N
Let’s imagine a team for which the following parameters for assessing its work have been developed:
The Excel computer program is convenient for calculating KTU, where all indicators are visible in tabular form, and the last column displays the total for each employee.
Let our conditional team have five workers engaged in making stools for a set time period. For the implementation of the plan, their team is entitled to payment of 1000 monetary units (let’s take a conditional value for calculations).
First employee fully fulfilled the plan, complied with all standards, having worked the required number of working hours, that is, his KTU is equal to 1.
Second worker exceeded the norm by a quarter, the rest of the indicators are the same as the first. KTU will be 1.25.
Third employee fulfilled the norm, but due to his fault (failure to comply with the rules for working with equipment), the woodworking machine was broken, which forced the suspension of work. In addition, he was late for the start of the work day several times. Therefore, several points were deducted from him, and his CTU was 0.5.
Fourth employee I fixed a breakdown in a woodworking machine; my qualifications allowed me to do this. He was given points for equipment maintenance; in addition, management noted the quality of his work, and his KTU turned out to be 1.6.
Fifth employee I asked for time off on the last day of work. His work did not raise 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 a non-tariff payment method, or the additional remuneration due as extra income, with an established “fixed” tariff.
The sum of all KTUs: 1 + 1.25 + 0.5 + 1.6 + 0.65 = 5.
With tariff-free payment, the total amount will be distributed as follows: 1000 / 5 = 200 (average share corresponding to a KTU unit). Then employees are entitled to:
Thus, thanks to KTU, earnings were distributed unevenly, with some employees receiving significantly more than others. However, this is due to objective factors, and therefore will not cause a feeling of injustice and discontent in the team.
The basic element for quantitatively assessing the employee’s contribution to the overall result is the KTU - labor participation coefficient, the calculation is given below. This indicator is often used in production or construction companies with a collective wage system and is not regulated by law. Formulas for determining specific values are approved according to objective criteria in order to avoid obtaining a subjective result.
The collective system of remuneration for the work of workers is a type of piece-rate form of earnings with the distribution of wages for each employee depending on piece rates and the total amount of output produced by the team, unit, shift, etc. The personal contribution of each employee is assessed using the KTU labor participation coefficient according to the assigned rank and working hours worked. The base value is taken as 1 or 100 in relation to specialists who, in the billing period:
The individual value of the coefficient is set by organizations independently. For this purpose, a protocol or decision is drawn up, signed by the head. An increase or decrease in the indicator occurs depending on the personal contribution of each employee.
Pay attention! KTU is used not only when distributing employee salaries, but also when determining the amount of bonuses, one-time remunerations, additional payments for combinations, etc.
When calculating the specific earnings result for each employee, it is important to remember that the final amount cannot be lower than the salary established upon hiring. This norm, enshrined in the Labor Code of the Russian Federation (Articles 8, 57, 135), does not allow the situation of personnel to worsen without changing the labor factors of work.
The basic formula for calculating KTU looks like this: KTU norm + BC (basic criteria that increase or decrease the base).
For example, at the end of the month, a construction team is entitled to a collective remuneration of 60,000 rubles. There are 4 employees in total. First, you should calculate the total KTU for each team member, taking into account the accepted criteria and with the basic KTU = 1.
Then, remuneration is distributed among employees, taking into account the obtained values of the KTU for each member of the team.
Share…On manufacturing enterprises Collective forms of remuneration are actively used. The most common of them is brigade: total earnings are distributed among team members in accordance with the established rank and time worked, usually using labor participation coefficient (KTU).
KTU allows, along with the overall results of the team’s work, to take into account the personal contribution of each employee to their achievement. The procedure for determining and applying the labor participation coefficient is established by the labor collective.
FYI
A collective form of remuneration is one of the options for piecework wages, in which an employee’s salary depends on the quantity of products of established quality produced by the entire team (unit, team, shift, etc.) and the size of piecework prices per unit of product.
2 main options for using KTU:
1) to distribute the entire earnings of team workers (teams, shifts, etc.);
2) for the distribution of that part of the wage fund that is formed in excess of the tariff.
For example, using KTU the following can be distributed:
Individual payments are not collective earnings and are not distributed through the CTU. Individual payments include:
The size of the labor participation coefficient, as a rule, ranges from 0 to 2. It is recommended to use a coefficient equal to 1 as a base one.
KTU = 1 for the contractor who, during the billing period, performed the established tasks, strictly complied with the requirements for production technology, quality of work, labor protection, labor discipline and other requirements provided for by work instructions and job responsibilities.
The basic KTU increases or decreases depending on the individual contribution of workers to the collective results of labor. The size of the coefficients is established by the decision of the brigade (its meeting or the brigade council) based on the results of work for the period and is documented in the appropriate protocol.
In order to exclude the establishment of KTU based on subjective criteria, it is necessary to develop and approve a methodology for calculating it using objective indicators.
Example
A team of mechanics - 3 employees - works in the procurement shop of a metalworking enterprise. The team works on 4 types of equipment. The main parameters of the team’s work were identified and points were assigned to each parameter:
Each team worker is assigned a corresponding score for each parameter. The labor participation rate is calculated using the formula:
where is KTU i- value of the labor participation coefficient i-th employee;
B i- sum of points i-th employee;
n- number of workers in the team.
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Conclusion
The proposed calculation methodology allows you to calculate the KTU based on objective criteria, which will reduce the subjective assessment of the contribution of each employee to the common cause and prevent conflicts in the team associated with the calculation and payment of wages when using collective forms of remuneration.
R. V. Kazantsev,
Financial Director of LLC "UK Teplodar"
We considered the types and forms of remuneration. We will tell you what the labor participation rate is and how it can be calculated in our consultation.
The Labor Code of the Russian Federation does not contain the concept of labor participation coefficient (LFC). In general, KTU is understood as a quantitative measure of the labor participation of a specific employee in the results of the labor of a group of workers. This means that the KTU allows you to evaluate the contribution of individual employees to achieving the overall result, and, consequently, determine the share of remuneration that each specific employee of the group can receive. This implies that the final result depends on the joint work of all employees of a given group, and not on an individual employee, and this result can be objectively assessed. Therefore, KTU is most often applied to production workers. For example, to a construction crew.
When determining remuneration taking into account the KTU, it is necessary to take into account that the KTU cannot be applied to the salary amount agreed upon by the parties. Indeed, if the employee’s KTU is less than 1, his salary will be less than what is provided employment contract. But the Labor Code of the Russian Federation prohibits actions of employers that worsen the situation of employees (Article 8, , 135 of the Labor Code of the Russian Federation). Therefore, without changing the employee’s labor function, his working hours, the nature of the work and other similar factors, a reduction in the employee’s salary is not possible.
Therefore, the CTU can be applied either only to incentive payments, or to the total amount of the employee’s remuneration, but provided that his final salary is not less than agreed upon by the parties when hiring.
Since the Labor Code of the Russian Federation does not contain any mention of the CTU, each organization determines the procedure for its application independently. The rules for its calculation and use can be enshrined in an employment contract, collective agreement, regulations on remuneration or other document.
KTU is calculated in the order determined by the employer, taking into account, for example, the following factors:
Timeliness of task completion;
Quality of task completion;
Overtime;
Improving your qualifications and professional skills;
Mentorship and mentoring;
Compliance with labor discipline.
For example, in an organization, at the end of the month, an additional remuneration in the amount of 50,000 rubles is to be distributed among the team workers, which is distributed taking into account the KTU. At the same time, the organization has established that the KTU of employees who have fully complied with labor standards and have no penalties for the reporting month is set equal to one. An increase or decrease in KTU is made taking into account the above factors.
Data on workers' compulsory technical conditions are presented in the table:
Thus, the remuneration between team members, taking into account the KTU, will be distributed as follows.
