The tariff rate is applied to determine the amount of wages per unit of time, in accordance with the established tariff category, and can be hourly, daily and monthly. Tariff rates are differentiated depending on the qualifications of workers in each specific industry.
Instructions
Step 1
Check out one of the editions of the tariff and qualification guide in accordance with the industry for which you want to make calculations of wages. Find out the size of the tariff rate of the first category (cannot be lower than the minimum wage), and how many categories are provided according to the collective agreement of the enterprise. Find out if there are various surcharges and premiums to rates.
Step 2
Determine the rate of an employee of any category using the formula:
ТСn = ТС1 × ТКn, where ТСn - discharge rate;
ТС1 - tariff rate of the first category;
ТКn - the corresponding tariff coefficient.
Note that the rate factor for the first category is always 1.
Step 3
Calculate wages at monthly wage rates if the monthly working time according to the employee's schedule always coincides with the norms established in the production calendar.
Step 4
Use the calculation according to daily tariff rates if the duration of work is the same every day, but the number of working days in a month differs from the established mode for the calendar of a five-day working week.
Step 5
Apply the hourly rates that are mandatory in payroll calculations in the following cases:
- for work in difficult, harmful and hazardous conditions;
- for excess work;
- for work on the night shift;
- for work on weekends and holidays.
Step 6
Determine the hourly rate for your business. There are two ways to calculate it. In the first method, it is determined by the ratio of the salary (monthly rate) to the number of working hours in a given month according to the calendar. In the second case, by the ratio of the employee's salary to the average monthly number of working hours during the calendar year.
Step 7
Indicate the procedure for calculating the hourly wage rate in the collective agreement of the enterprise.
