Nsot (new wage system) as a means of increasing social tension. The new system of remuneration of employees of budgetary institutions: myths and reality

Vladimir Vladimirovich, what is the essence of the new wage system for federal budgetary institutions? And its difference from the old one?

The unified tariff scale, introduced in 1992, was fraught with a rather serious drawback related to the fact that it operated in a single manner throughout the country, regardless of industry, region, etc. and, as a result, did not take into account the features associated with operation of a particular industry. In September last year, government decree No. 605 appeared, which introduced a new wage system. In August of this year, a new resolution was adopted

No. 583, which developed the ideas laid down in the 605th. First of all, this is a complete rejection of the ETS. The new system of remuneration is now being built not even on a sectoral basis, but on a departmental basis. That is, each department is developing its own system of regulatory legal acts in order to introduce a new system of remuneration in the department: Rosobrazovanie develops a regulatory framework for its subordinate organizations, Rosobrnadzor - for its own, Rosnauka - for its own, etc. Accordingly, the Ministry of Education and Science RF is coordinating this work.

The main difference of the new remuneration system is that the salary that the employee will receive from December 1, 2008, will consist of three parts: salary, compensation and incentive payments. From January 1, 2010, at least 30 percent of the budgetary part should be allocated for incentive payments. For the introduction of the NSOT, the government additionally indexed the wage fund by 30 percent from December 1, 2008.

The second, very important point: the new wage system is based on professional qualification groups, which were developed, in particular, by the Ministry of Education and Science and approved by order of the Ministry of Health and Social Development. Professional qualification groups include qualification levels, which are already correlated with specific positions. If we talk about the teaching staff of the university, then these are: dean, head of the department, professor, associate professor, senior lecturer and assistant. One of the shortcomings that the ETS had was the existence of eighteen grades, and the difference in wages between adjacent grades was very small. This was a very weak incentive for the worker to improve his skills. Now the approximate regulation on wages, developed by the Ministry of Education and Science and subordinate agencies, instructs institutions, when developing local regulations, to proceed from the fact that they must set the salaries of their employees according to the qualification levels of professional qualification groups, while there is a noticeable difference in wages. Another innovation spelled out in the resolution is the ability of the founder to centralize up to five percent of the funds in order to subsequently direct them to stimulate the heads and employees of subordinate institutions. We are now very actively working with the Federal Education Agency to develop criteria for evaluating the performance indicators of institutions so that these five percent can be distributed in accordance with these criteria. I want to emphasize that all centralized funds will be returned to subordinate institutions. However, someone who works better will get more, while someone who has shown low results will get less. I believe that the norms contained in the regulations make it possible to switch to completely new relations with employees, which, in fact, will enable us to organize the work of the institution most effectively and, as a result, improve the quality of educational services provided by the institution.

What exactly does the NSOT provide to institutions?

First of all, the UTS did not allow and did not encourage the manager to more flexibly manage the labor resources that he has in the institution. Due to the fact that the wage fund was calculated from the number of staff units that were assigned to the institution, it was unprofitable for the institution to somehow reduce these units. Often because of this, "dead souls" were listed on these units. Now the situation has changed dramatically. The institution has a fixed wage fund, which cannot be reduced if the state task is not reduced, and the institution must, within this fund, draw up the staffing table in such an optimal way in order to obtain the maximum effect from the work of its employees. At the same time, I emphasize that the stimulating part of wages plays one of the leading roles in this matter. Because the main difference between the new wage systems and the ETS is precisely that there was no incentive part in the ETS: regardless of whether you worked well or poorly, you received the same salary.

We have taken the path of granting maximum independence in establishing a remuneration system by the institution. The approximate regulation on remuneration, developed by the Ministry of Education and Science, allows the head to independently establish a remuneration system, taking into account the features that exist in a particular educational institution. In my opinion, it is impossible to regulate and impose forms, methods and amounts of remuneration from the center. Different regions have a different economic situation, different educational institutions that have different amounts of extrabudgetary funding, and so on and so forth.

By our order, we approved approximate indicators for stimulating the staff of the institution for the quality and quantity of work. At the same time, these indicators should stimulate employees to certain activities. For example, it is known that the quality of education at a university directly depends on the scientific research conducted by its employees, since new knowledge gained in the course of research should be immediately implemented in the educational process, feedback should occur, students should also take part in research etc. In this case, if the teacher participates in scientific activities, then he will receive more.

I know that the Ministry of Education and Science, unlike many other institutions, already has some experience in introducing NSOT. How successful is he?

Indeed, within the framework of the priority national project "Education", in particular, complex projects for the modernization of education in the regions, the introduction of a model methodology for remunerating teachers in schools was carried out. We continue to collect and analyze the experience of its implementation and listen to emerging proposals. But in general, I can say that this model technique has fully justified itself. In the regions that introduced it, teachers' salaries exceeded the average for the region's economy, on the one hand, on the other hand, we got a situation where the best teachers began to receive two to two and a half times more than they used to. This means that the teacher, in addition to social respect, also receives a worthy material reward for his work. Thus, in schools we will be able to retain the best teachers. Now, in my opinion, in those regions that, participating in the experiment, have introduced a new system, there has been a turning point in this regard.

Vladimir Vladimirovich, it turns out that with the introduction of the NSOT, educational institutions receive almost complete freedom. Will there be a situation in which the favorites of the head of the institution will receive a higher salary than the rest? Is there any control over the implementation of the decision?

There is a simple antidote to this: Performance criteria must be objective. For example, among the assessments of the activities of a university teacher, there is a citation index, the number of publications, and the number of PhD students who defended themselves.

Of course, we did not let the process of introducing the NSOT take its course. There is a well-established monitoring system. We have held many methodological meetings and seminars. I personally participated in the meetings of the Russian Union of Rectors, the Council of Rectors of Moscow and the Moscow Region, in the all-Russian meeting of the heads of universities, institutions of secondary and primary vocational education.

And now, if questions arise, in most cases they are of a psychological nature. We are too accustomed to the egalitarian wage system. But now consciousness is being rebuilt. In addition, our website http://www.kpmo.ru/ has been opened on the Internet, on which there is a special section where constant daily monitoring of what is being done in educational institutions, how they develop regulations is carried out. There is a forum where people ask questions and get answers from qualified lawyers. It is a living and useful system. I often go there myself.

Introduction

The system of remuneration in educational institutions in Russia has long needed to be adjusted. First of all, due to the low level of wages in the whole country. The NSOT helps to ensure effective contact between the society and the teacher, including by raising his average salary to a socially acceptable level - no less than the average salary in the region.

The introduction of a new system of remuneration in the field of education is intended to solve one of the most painful problems of the modern Russian system - to get away from egalitarian approaches and ensure a real increase in the income of teachers, and at the same time - and most importantly - to do this in relation to those who provide the highest quality. provided education, makes the greatest contribution to the implementation of the educational program of the school. It can be said that the achievement of a well-deserved social and professional prestige by a teacher, the acquisition of a decent quality of life and the associated self-respect and self-affirmation as an effective and successful member of society depends on the implementation of this direction of a comprehensive project.

The purpose of this paper is to take a closer look at the new wage system.


1. Legislative and regulatory regulation of the budget classification of the Russian Federation

The legal basis for the introduction of new wage systems (NSWTS) in the subjects of the Russian Federation are articles 29, 41 of the Law of the Russian Federation "On Education", part 2 of article 26.14 of the Federal Law No. 184-FZ "On the general principles of organizing legislative (representative) and executive bodies of state power of subjects Russian Federation”, Article 144 of the Labor Code of the Russian Federation. However, before the adoption of Federal Law No. 122-FZ of August 22, 2004, the implementation of these legislative provisions in order to regulate the institution of remuneration was hampered by the lack of an appropriate regulatory framework. The adoption of this law has intensified the activities of the legislative bodies of the constituent entities of the Russian Federation in the development of new systems for remuneration of teachers.

Since September 1, 2007, the NSOT has been introduced in more than 20 constituent entities of the Russian Federation and about two dozen more subjects; in the near future, new wage systems will also be introduced. As practice shows, at the moment there are five models of NSOT that underlie the systems of remuneration of educators being introduced by the constituent entities of the Russian Federation. The basic principles for constructing regional wage systems were presented by the Ministry of Education and Science of the Russian Federation in a model methodology. Decree of the Government of the Russian Federation dated April 3, 2003 No. 191 “On the duration of working hours (norm of hours of pedagogical work for the wage rate) of pedagogical workers of educational institutions” duration The working time of teaching staff, depending on the position held, is set from 18 to 36 hours per rate. The regulation of working time on the basis of wage rates makes it possible to establish the dependence of the size of teachers' salaries on the volume of their teaching load. At the same time, there is a group of pedagogical positions, the remuneration of which can be built on the basis of official salaries. The list of these positions is given in paragraph 1 of Decree No. 191. These include, in particular: senior educators, educational psychologists, social educators, etc.

In accordance with part 3 of paragraph 7 of the Uniform recommendations on the establishment at the federal, regional and local levels of wage systems for employees of organizations financed from the relevant budgets for 2008 (approved by the decision of the Russian tripartite commission for the regulation of social and labor relations on December 29, 2007 .) when introducing wage systems in state and municipal institutions that are respectively under the jurisdiction of the constituent entities of the Russian Federation and local governments, the Methodological recommendations for the introduction of new wage systems in federal budgetary institutions, approved by order of the Ministry of Health and Social Development of the Russian Federation of October 22, can be applied 2007 No. 663.

These documents recommend that, with the introduction of new wage systems for employees of federal budgetary institutions, when determining the wages of heads of institutions, their deputies and chief accountants, proceed from official salaries, compensation and incentive payments, as provided for in paragraph 7 of the Regulations on the establishment of wage systems for employees of federal budgetary institutions. institutions and civilian personnel of military units (approved by Decree of the Government of the Russian Federation of September 22, 2007 No. 605).

2. The system of remuneration in institutions implementing general education programs

To date, there are a number of regulatory legal documents that provide the basis for the transition to a new sectoral system of remuneration of employees of educational institutions in terms of regulatory financing, the main of which are:

Order of the President of the Russian Federation following the meeting of the Presidium of the State Council of the Russian Federation on September 13, 2006;

Decree of the Government of the Russian Federation of December 29, 2001 No. 1756-r "On the concept of modernization of Russian education for the period up to 2010";

Order of the Ministry of Education and Science of the Russian Federation dated January 15, 2007 No. 8 "On the implementation of the Decree of the Government of the Russian Federation dated December 30, 2006 No. 848"

The introduction of normative per capita financing has as its key moment the rejection of itemized financing of costs in favor of per capita financing of tasks. It is important to understand that such a transition is a necessary element in the implementation of a policy of decentralization of the management of the educational sphere and the development of the economic independence of educational institutions.

The use of per capita budget financing will create an opportunity for an objective and transparent way of distributing financial resources among educational institutions, they are placed on an equal footing, and their financial well-being depends, first of all, on the effectiveness of the organization of educational activities and the quality of the educational service provided. In addition, the equalization of financial conditions makes it possible to meaningfully assess the quality of the work of an educational institution, which stimulates the work of the team, its interest in the struggle for the student. And this, in turn, creates the prerequisites for linking the qualitative characteristics of the work of the school and additional funding for this quality (allocation of budgetary funds based on the results of work).

The task of the per capita norm of budget financing is to indicate the amount of budget funds that should be brought to the student, since these funds will pay for the standard educational program. Only in this case, the standard of a certain cost will ensure both equality of access to budgetary services and the efficiency of spending budgetary funds. This is the fundamental difference between the norm of per capita financing and those norms that are used in the calculation of educational subventions. The introduction of such a standard should first of all expand the powers of the director in the distribution of resources allocated to him. Having the size of the standard and the contingents of students, the director can calculate in advance the size of the budget of his school and form a staffing table for the budget, draw up an estimate, distributing funds according to budget classification items. Thus, the introduction of the model of per capita normative budget financing per student provides:

Mandatory bringing the financial standard to the educational institution in full, without exception;

Transparency in determining and distributing the volume of budgetary financing between the EI;

Guarantees of budget support for the educational process and the possibility of budget planning for the development of educational institutions;

The transition from financing service providers and maintaining a network of institutions to financing the task set for institutions through financing consumers of educational services;

Strengthening and development of school autonomy and economic independence.

The per capita principle should be used at all levels of budget formation and its communication to the budget recipient: regional, municipal, educational institution level.

The main task today is to ensure effective contact between the society and the teacher, primarily by raising his average salary to a socially acceptable level - no less than the average salary in the region. The introduction of a new remuneration system is designed to solve one of the most painful problems of the modern Russian school: to get away from egalitarian approaches and ensure a real increase in the income of teachers, and at the same time - and most importantly - to do this with respect to those who provide the highest quality of education provided, makes the greatest contribution to the implementation of the educational program of the school. It can be said that the achievement of a well-deserved social and professional prestige by a teacher, the acquisition of a decent quality of life and the associated self-respect and self-affirmation as an effective and successful member of society depends on the implementation of this direction of a comprehensive project. New approaches to wages are expected:

1. Fixed rates, salaries for the norm of working hours are replaced by wages depending on the unit of account for the cost of a pedagogical service (1 student-hour).

Thus, firstly, the intensity of the teacher's work is reflected and the dependence of wages on the number of hours worked by the teacher is overcome, and, secondly, the preservation and increase in the number of classes is stimulated.

2. The budget has been relieved of the burden of providing guarantees to teachers who cannot be provided with a full teaching load or the load is reduced during the year.

Powers of the Head of an Educational Institution in Establishing a New Remuneration System

For a long time, the work of employees of educational institutions (hereinafter referred to as EI) was paid in accordance with the Unified Tariff Scale (UTS). The salary or wage rate of each employee was determined depending on the position (profession), qualification category. The disadvantage of this system was the lack of connection between the size of the employee's wages and the quality, effectiveness and efficiency of his work. The use of the ETS does not motivate the employee to achieve high labor results, and therefore there is a need to switch to a different remuneration system.

At present, large-scale work is underway in the Russian Federation to transfer budgetary institutions of all levels (federal, regional, municipal) to a new wage system (hereinafter referred to as NSOT).

in federal state institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;

in state institutions of the constituent entities of the Russian Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

We also note that in accordance with paragraph 2 of Art. 53 of the Federal Law of October 6, 2003 No. 131FZ “On the General Principles of the Organization of Local Self-Government in the Russian Federation” and Art. 86 of the Budget Code of the Russian Federation (hereinafter referred to as the RF BC), municipal bodies are authorized to "independently determine the amount and terms of remuneration for employees of municipal institutions." With regard to state institutions, similar rules providing for the powers of state bodies to determine the “amounts and conditions of remuneration” in institutions subordinate to them are provided for by Federal Law No. 184FZ dated 06.10. ”and, just as in the case of local governments, in the RF BC.

Thus, the authority to establish a wage system is granted by labor legislation directly to the employer, i.e. the institution itself. At the same time, the introduction of a new wage system can be carried out both by adopting a local act, and by concluding a collective agreement. It is also possible to conclude an agreement in the form of a social partnership between a public authority or a local government as a representative of employers (all institutions subordinate to this body) and the relevant body of a territorial branch trade union (i.e. a representative of workers employed in subordinate institutions).

When establishing remuneration systems, educational institutions must take into account the regulatory legal acts of the appropriate level that establish the size and conditions of remuneration for employees of educational institutions. At the same time, one must proceed from the fact that for federal institutions new wage systems are introduced by federal regulatory legal acts, for institutions of a constituent entity of the Russian Federation - by acts of a constituent entity of the Russian Federation, taking into account the restrictions established at the federal level, for municipal institutions - by municipal acts, taking into account the restrictions established at the state level.

The main such regulatory act of the federal level is Decree of the Government of the Russian Federation of August 5, 2008 No. 583 “On the introduction of new wage systems for employees of federal budgetary institutions and federal state bodies, as well as civilian personnel of military units, institutions and divisions of federal executive bodies, in which the law military and equivalent service is provided for, the remuneration of which is currently carried out on the basis of the Unified tariff scale for remuneration of employees of federal state institutions ”(hereinafter - Resolution No. 583).

For the executive authorities of the constituent entities of the Russian Federation and municipal authorities, Decree No. 583 is not binding and is rather a guideline, a model of a normative act, which reflects the basic principles of the NSOT in accordance with the state policy in the field of remuneration of employees of budgetary institutions of the social sphere. These principles, to one degree or another, can be embodied in those legal documents by which the NSOT will be introduced for employees subordinate to state bodies of the constituent entities of the Russian Federation and municipal governments of budgetary institutions.

The procedure for introducing a new wage system in an educational institution

When introducing a new remuneration system, the heads of the educational institutions must adopt in advance the relevant local regulations (or conclude collective agreements, agreements), which would provide for the introduction of the NSOT.

It should be noted that a change in the remuneration system is a change in the terms of the employment contract determined by the parties (employee and employer). As a general rule, it is allowed only by agreement of the parties, i.e. only with the consent of the employee. However, Art. 74 of the Labor Code of the Russian Federation provides an opportunity to change the terms of the employment contract determined by the parties for reasons related to changes in organizational or technological working conditions, regardless of whether the employee agrees to such changes or not. Thus, a change in the wage system in an educational institution is a change in organizational working conditions, and the transition to the NSOT can be carried out regardless of the consent of employees in the manner prescribed by this article. The procedure for such a change in the terms of remuneration (in case the employee refuses to change, that is, refuses to sign an additional agreement to the employment contract) requires the employer to perform the following mandatory actions.

The employer is obliged to notify the employee in writing of upcoming changes, as well as the reasons that necessitated such changes, no later than two months before the proposed introduction of changes. In addition, it is also necessary to obtain the consent of the employee to work under the new wage system. In case of disagreement of the employee, it is necessary to offer him in writing another job available to the employer (both a vacant position or a job corresponding to the qualifications of the employee, and a vacant lower position or lower paid job), which the employee can perform taking into account the state of his health. At the same time, the employer is obliged to offer all the vacancies that meet the specified requirements that he has in the given area (the given area is understood as the settlement where the institution is located). These may be vacancies, for example, in branches and other structural divisions of this institution located in the same locality. This rule does not apply to branches, which, by definition of the law (Article 55 of the Civil Code of the Russian Federation), are structural units located outside the location of the institution, and if the institution has such a branch, the head of the institution is not obliged to offer work in it. If there are no vacancies or the employee refuses the proposed work, the employment contract is terminated (i.e., the employee leaves) in accordance with paragraph 7 of part 1 of Art. 77 of the Labor Code of the Russian Federation. Upon such dismissal, the law provides for the payment of a two-week severance pay to the dismissed employee. Changes in the terms of the employment contract determined by the parties, introduced in the manner prescribed by Art. 74 of the Labor Code of the Russian Federation, should not worsen the position of the employee in comparison with the position previously established by the collective agreement, agreements.

With employees who have agreed to work under the new conditions of remuneration, an additional agreement should be drawn up to the employment contract, which would reflect these new conditions for remuneration of the employee. According to the rules of Art. 57 of the Labor Code of the Russian Federation, such an agreement should reflect, at a minimum, the amount of salary (rate), additional payments, allowances and incentive payments.

Formation of the structure of the wage fund and a new approach to teacher remuneration

For a pedagogical worker of children's educational institutions (preschool, schools, institutions of additional education for children), as well as for pedagogical workers of institutions of primary and secondary vocational education (schools, colleges, etc.), the salary is understood as the monthly salary established during billing at the beginning of the academic year according to the number of study hours.

Thus, for these teaching staff, the salary may change for each academic year, and these changes should be reflected in the supplementary agreement to the employment contract.

In a number of regions, in accordance with the model (recommended) methodology of the Russian Ministry of Education and Science, the monthly salary of school teachers is introduced not only on the number of lessons per week, but also on the number of students in classes in which the teacher conducts training according to the distribution of the teaching load. Thus, the intensity of labor per unit of time is taken into account, which is higher in classes with full occupancy.

In addition, according to official duties, the work of each teacher (including those who are not class teachers) is not limited to teaching lessons. It also includes individual work with students, diagnosing their abilities, conducting consultations, studying their individual characteristics and living conditions, and much more. Consequently, in classes with full occupancy, the intensity of the teacher's work (the amount of labor expended by him in the conscientious fulfillment of his most important duties for individual work with students) is much higher, which means that the amount of monthly earnings should be greater than in classes with insufficient occupancy.

The main principle of the NSOT is the division of the employee's salary into two parts: the basic (guaranteed) part, which is paid to the employee for the performance of official duties, and the incentive part, the amount of which depends on how well, efficiently and effectively the employee worked. The amount of incentive payments is not limited.

The regulation on the establishment of wage systems for employees of federal budgetary institutions, approved by clause 5 of Decree No. 583, determines that the structure of the wage fund (hereinafter referred to as payroll) should include the following three elements:

salary (official salary) or wage rate;

compensation payments;

incentive payments.

A similar payroll structure is also adopted in regions transitioning to NSOT, but with slightly different element names. For example, the first two elements are called the basic part (according to the model methodology of the Russian Ministry of Education and Science), divided into general and special parts, which corresponds to salaries (rates) and compensation payments.

The size of official salaries and wage rates are designed to ensure payment for the performance by employees of their official duties, determined by employment contracts, job descriptions and other documents. At the same time, it should be remembered that it is prohibited by the Labor Code of the Russian Federation to require an employee to perform work that is not part of his job duties without the consent of the employee. If the employee agrees to perform work that is not part of his official duties, then it must be paid additionally.

With the introduction of the NSOT, it is envisaged to take into account all types of teacher's pedagogical activities when setting the official salary. At present, traditionally paid (but only to some teachers) work on checking notebooks, managing a study room (workshops, educational experimental sites) and additionally - for class management to teachers appointed by class teachers. The NSOT sets the task of introducing remuneration for the performance of all, incl. other types of work duties of a teacher. At the same time, it seems fundamental to pay (accounting for wages) previously never paid preparation for lessons, although it is for teachers that such an obligation is established for each individual lesson and takes, depending on the experience of the teacher and the subject taught, significant resources of working time.

Establishment of basic wage rates for professional qualification groups

The new system of remuneration provides that the amounts of salaries (official salaries), wage rates are set by the head of the educational institution based on the requirements for professional training and the level of qualifications that are necessary for the implementation of the relevant professional activity (according to the so-called professional qualification groups), taking into account the complexity and the amount of work performed.

According to Art. 144 of the Labor Code of the Russian Federation, the Government of the Russian Federation may establish basic salaries (basic official salaries), basic wage rates for professional qualification groups. At the same time, the wages of employees of state and municipal institutions cannot be lower than the base salaries (basic official salaries) established by the Government of the Russian Federation, the base wage rates of the relevant professional qualification groups.

Professional qualification groups are understood as groups of workers' professions or groups of positions of employees, formed taking into account the scope of their activities and on the basis of the requirements for their professional training or their level of qualification. It follows from the above definition that these groups should be formed: firstly, according to the field of activity, which can include both the industry where the employee works and the job duties performed by him (position held); and secondly, depending on the professional training and skill level of the employee necessary to perform this work (in a certain field of activity). To a certain extent, professional qualification groups "replace" the categories of remuneration of the ETS.

Determination of base salaries and rates can be related both to the sphere of federal authority and to the sphere of authority of the constituent entities of the Russian Federation, which must establish their base salaries and rates for professional qualification groups, if they are not established for them by the Government of the Russian Federation. If such salaries and rates are established at the federal level, the subjects of the Russian Federation have the right to only increase them (Article 6 of the Labor Code of the Russian Federation).

Currently, for the education sector, the “Professional qualification groups for positions of educators” (order of the Ministry of Health and Social Development of Russia dated 05.05.2008 No. 216n) and “Professional qualification groups for positions of employees of higher and additional professional education” (order of the Ministry of Health and Social Development of Russia dated 05.05.2008 No. 217n) have been approved . The first of these documents applies to the positions of employees of all educational institutions listed in it, with the exception of positions of employees of institutions of higher and additional professional education, for which other professional qualification groups are defined.

Base salaries (rates), which are minimal and do not take into account many aspects of work in this position, should be increased by factors that reflect the complexity of the work (for example, the number of students), the level of qualification of the employee (for example, qualification categories, level of education, teaching experience) etc. As a result of the introduction of the coefficients, we obtain not the base salary (base official salary, base rate), but the official salary (fixed wage for the performance of labor duties per month) or the wage rate (fixed wage for fulfilling the labor norm per unit of time) .

The official salary or wage rate determined in this way constitutes the main part of the remuneration, usually referred to in regulatory documents as the basic part of the wage fund. This is the main and guaranteed part of the employee's salary.

In addition to it, the Labor Code of the Russian Federation provides for the payment of the so-called compensation part in the form of surcharges, allowances and other payments. Compensation payments are not permanent and (or) general for all employees of this position. This is their fundamental difference from the guaranteed part of the salary, which does not depend on variable parameters.

Compensatory payments

Compensatory payments are designed to compensate employees for specific (deviating from normal) conditions in which they perform their job duties. For example, in the regions of the Far North, people work in more difficult climatic conditions, for which they receive compensation.

Compensatory payments are established for salaries (official salaries), wage rates of employees in the relevant professional qualification groups as a percentage of salaries (official salaries), rates or in absolute amounts, unless otherwise established by federal laws or decrees of the President of the Russian Federation.

The amounts and conditions for making such payments in a particular institution (as an element of the wage system) are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms, a list of types of compensation payments, if such a list will be accepted by the founder.

In educational institutions, questions arise as to which part of the payroll to include payments for the performance of pedagogical work other than teaching lessons. According to the logic of the NSOT, payments from the “over-tariff” fund for checking notebooks, managing classrooms, and class management should be attributed precisely to the basic, guaranteed part, i.e. should be considered as part of the teacher's monthly salary, determined by the tariff for each academic year. In a number of regions, payment has also been established for other types of teacher activity (for example, payment for conducting methodological work, preparing for lessons, etc.). These payments are not, by their nature, compensatory. the conditions for their fulfillment and the duties themselves are common. However, at the moment it is problematic to attribute them to the official salary, since at present in most regions payment is provided for only the lesson part of pedagogical work. It seems that in a situation of incomplete certainty of regulatory requirements, a variable solution to the issue is permissible, provided that there is no contradiction with the rules and principles of remuneration specifically established by regulatory documents.

This situation has developed due to the illogicality of accounting for working time and teacher remuneration. The rate of the teacher is determined based on the norm of the teaching load, while all other types of pedagogical work are not taken into account (both work with parents, and individual work with students, and preparation for lessons, and conducting educational work, and methodical work, and many other types of activities, stipulated by the regulatory documents of the Ministry of Education and Science of Russia and other documents, including the qualification characteristics of the teacher). Out of all these numerous duties, only teaching lessons (from the tariff fund), as well as class guidance, managing classrooms and checking notebooks (from the over-tariff fund) are paid. That is, in fact, the teacher receives payment at the rate of only half of the time he spends on work, the other half is not taken into account, not rationed and not paid. Accordingly, those educational institutions and regions that introduce payment for certain types of such work, under the conditions of the NSOT, will face the question of which part of the payroll these payments should be attributed to (they are not included in the base salary, because the teacher’s salary is calculated on the basis of other criteria, but it is not entirely clear whether they can be classified as stimulating or compensatory).

In the event of a transition to the regulation of not only lesson activities, but also the entire pedagogical work of a teacher, the wage rate (salary) will have to be paid for all the work performed by him within 36 hours. Before the official adoption of such changes, in our opinion, such payments should be included in the base wage. At the same time, special additional payments to the teacher's rate should be provided for such a transitional period.

Incentive payments

Incentive payments are established to employees in order to motivate them to better perform their job duties. First of all, these include payments for labor achievements, high quality of work and on its results. Such payments should not be confused with payment for conscientious performance of official duties. An employee who performs the entire scope of the duties established for his position receives a salary or wage rate for this. If he not only works conscientiously, but achieves high results at the same time, then he should receive incentive payments.

As the practice of the work of educational institutions, where new wage systems have already been introduced, shows, some managers "traditionally", still guided by previous ideas, believe that payments for quality and performance should be made to all employees who "normally" perform their job duties. For example, in a number of regions participating in the implementation of a comprehensive project for the modernization of education, some heads of educational institutions provided incentive payments to all employees, approximately in equal amounts. This decision was explained by the fact that all teachers work, everyone needs money and everyone needs help. Such an approach to the distribution of funds does not allow realizing the goals of the transition to NSOT, i.e. Encourage the quality performance of their duties by employees.

The incentive part of the salary has a fundamental difference from its other parts: incentive payments are not guaranteed to all employees, they cannot be equalizing due to their purpose, and only those who have achieved the performance and results defined by regulatory documents can be entitled to receive them. operating with the employer (local regulations, collective agreement, agreement). Incentive payments should be assigned exclusively for performance indicators that exceed the minimum required, i.e. testifying to achievements and successes in work.

At the level of educational institutions, when establishing wage systems (adopting the normative documents listed above), it is necessary to provide for various incentive payments, their amounts and terms of accrual, incl. by terms (periods) of payments (one-time, monthly, for a certain period of time, for example, for half a year or a year, final at the end of a certain work or working period, etc.), as well as by indicators (criteria), the achievement of which by an employee gives him entitlement to this payment. The conditions should also include the procedure for determining (appointing) the payment. As a rule, this is a procedure for assessing the effectiveness and quality of an employee's work, which should not be carried out at the discretion of the head, but in accordance with the criteria provided for by regulatory documents. The results of such an assessment should be recorded in an official document (decision of the commission, order, etc.) with reference (indication) to the normative grounds for such a decision. The head should not distribute the fund of incentive payments only at his own discretion. In educational institutions, the councils of educational institutions are involved in the distribution of the incentive fund. The procedure for consideration by such a council of the distribution of the incentive part of the payroll should be prescribed in a local regulatory act (or in a collective agreement or agreement).

The clearer and more “transparent” the criteria for calculating such payments are, the more confidence, judging by the current practice, they will treat the new system of remuneration in the team, the less accusations against the heads of educational institutions in the voluntaristic distribution of incentive bonuses.

When establishing incentive payments, you should always keep in mind that this is the most effective tool for managing the work of the team. As the practice of the regions that have switched to NSOT as part of the implementation of the Comprehensive Education Modernization Project shows, the staff is sensitive to the conditions for calculating payments. For example, according to statistics, in one of these regions, after the introduction of incentive payments for the number of publications, their number increased significantly.

Therefore, it is necessary to determine with particular attention what exactly needs to be stimulated through the distribution of this part of the payroll. The high quality of education is manifested in the achievements and other results of students, therefore, in our opinion, those teachers whose students have achieved certain positive results should be encouraged. In this sense, it is not entirely correct to stimulate the improvement of qualifications or the number of publications of teachers, since, unfortunately, there is no direct relationship between the qualifications of a teacher and the quality of his education. The question of what kind of achievements of students can be taken as the basis for stimulating the teacher remains controversial. Usually, academic achievements are listed at the same time: victories in olympiads, high results in the Unified State Examination, etc. However, we should not forget that education is not limited to learning. Students may also have other achievements, for example, of a creative nature, or related to social activity. The teacher is worthy of an incentive payment for the various achievements of the students. One teacher can receive this payment for working with gifted children when they achieve high academic results, another for successful work with "difficult" teenagers, expressed, for example, in reducing the number of their drives to the police children's room. The administration of the educational institution, together with the staff, must independently think over a system of criteria for the distribution of the incentive part of the payroll, taking into account the goals and objectives of their institution, as well as the characteristics of the social environment of the area in which it is located, etc.

We also note that the protection against the voluntarism of the director is the participation of representatives of public administration bodies (governing councils) in the distribution of the stimulating part of the payroll. As a rule, representatives of the local community are involved in this activity (such a requirement is established by regulatory legal acts of many regions and municipalities).

In order for sufficient funds to be allocated to stimulate the quality of work, it is assumed that the incentive part should be at least 30% of the payroll. This norm is reflected in Decree No. 583 (at the federal level). The regions participating in the Comprehensive Education Modernization Project have also committed themselves to achieving this level, and some have set themselves the "bar" of achieving the share of the incentive part in the payroll up to 40%.

It should be noted that the amount of funds allocated for wages must increase in order for the specified ratio to be achieved. Paragraph 3 of Decree No. 583 contains a very important guarantee for employees. It has been established that the wages of workers and civilian personnel (excluding bonuses and other incentive payments), established in accordance with the new wage systems, cannot be less than wages (excluding bonuses and other incentive payments) paid on the basis of the Unified Tariff Scale , subject to the preservation of the scope of official duties of employees (civilian personnel) and the performance of work by them of the same qualifications. In order to ensure this guarantee, paragraph 4 of Decree No. 583 establishes that the amount of budgetary appropriations for ensuring the performance of the functions of institutions, military units, provided for by the relevant main managers of federal budget funds in the federal budget and the budgets of state non-budgetary funds, as well as the amount of appropriations provided for in the budget estimates of institutions subordinate to them, military units, can be reduced only if the volume of public services provided by them is reduced**. Thus, if the volume of services provided by the institution has not decreased, the reduction in the funds allocated to the institution will be unlawful. A similar approach is observed in the regions. It follows from the above that the base part of the payroll will either become larger than it was, or remain the same, but not decrease. In addition to it, funds will be required to form the stimulating part of the payroll. In a number of regions participating in the Comprehensive Education Modernization Project, it was not possible to achieve the planned level of 30% precisely because of the lack of financial resources. Decree No. 583 provides for an increase in the amount of appropriations from December 1, 2008 by 30% in connection with the introduction of the NSOT.

Formation of salaries of heads of educational institutions

The salary of heads of educational institutions, their deputies and chief accountants also consists of three parts: official salary, compensation payments and incentive payments.

The official salary of the head of the educational institution is determined by the employment contract and, according to Decree No. 583, can be up to 5 sizes of the average salary of the main personnel. In a number of regions, the salary was set equal to three such sizes. The new rules for the remuneration of managers (deputies and chief accountants) are designed to encourage them to ensure that the wages of the main staff of the institution they head are high and increase. Official salaries of deputy heads and chief accountants of institutions are set at 10-30% lower than official salaries of the heads of these institutions.

At the federal level, it is envisaged that the bodies in charge of the relevant institutions may establish incentive payments to the heads of these institutions. To do this, they have the right to centralize up to 5% of the limits of budgetary obligations provided for the remuneration of employees of the relevant institutions, in order to use these funds for incentive payments to the heads of subordinate institutions, provided that the institution fulfills the performance targets set by the federal state body - the main manager of federal funds. budget, which is in charge of this institution, by decision of the specified body and in accordance with the explanations of the Ministry of Health and Social Development of Russia. Thus, in fact, the performance indicators of the institution for the head of the institution are an indicator of the effectiveness of his work.

Similar rules are provided for in many regions of the Russian Federation.

Regulatory support for the introduction of a new wage system

Decree No. 583 provides that wage systems for employees are established taking into account:

a) a unified tariff and qualification directory of works and professions of workers;

b) a unified qualification directory of positions of managers, specialists and employees;

c) state guarantees for wages;

d) a list of types of payments of a compensatory nature in federal budgetary institutions, approved by the Ministry of Health and Social Development of Russia;

e) a list of types of incentive payments in federal budgetary institutions, approved by the Ministry of Health and Social Development of Russia;

f) exemplary regulations on the remuneration of employees of institutions by type of economic activity, approved by federal state bodies and institutions - the main managers of federal budget funds;

h) opinions of the workers' representative body.

Note the different status of the documents listed above. For example, state guarantees for wages are mandatory, and the provisions of local regulations that violate the requirements of state guarantees should be recognized as invalid and not subject to application. The lists of compensation and incentive payments are also normative (i.e. mandatory), the employer is not entitled to attribute, for example, payment for night work to incentive payments.

Approximate provisions on wages are used as a model, i.e. are advisory, deviations from them are allowed at the institution level in order, for example, to take into account its specifics. It is recommended that such derogations be justified by objective circumstances. If the rules adopted at the level of the institution do not contradict the regulations, these rules will apply, even if they deviate from the exemplary provisions. Unified qualification reference books should also be considered as advisory documents, the provisions of which can be derogated from when developing and approving job descriptions for employees. Mandatory for an employee is always an "internal" document - his job description. At the same time, it should be borne in mind that some deviations (as a rule, in the name of the position or in the essence of the employee’s labor function) can lead to violations of the employee’s rights and, for example, to problems when taking into account the special length of service for pensions, when granting vacations, other stipulated by law benefits. This kind of derogation should be avoided, although they are not a formal violation, i.e. grounds for recognizing a local normative act or a collective agreement as invalid.

The recommendations of the Russian tripartite commission for the regulation of social and labor relations are also not binding. However, it should be remembered that for those employers whose representatives (i.e. their immediately higher management bodies) have signed general, interregional, regional, sectoral, territorial agreements with trade unions, the terms and conditions prescribed in them are mandatory (Article 48 TC RF).

The opinion of the employees' representative body is taken into account by requesting it and getting acquainted with it. Consideration of opinion does not mean obligatory adherence to it. An opinion can be rejected, but only with a mandatory motivation, i.e. substantiation of certain reasons why it cannot be taken into account. In a legal sense, the requirement to take into account an opinion actually means only compliance with the mandatory procedure for requesting an opinion, its consideration and evaluation (ie, acceptance or rejection). Failure to comply with such a procedure is considered a violation of the requirement of the law to take into account opinions.

Decree No. 583 provides for a number of instructions in connection with the introduction of a new wage system. Thus, the Ministry of Health and Social Development of the Russian Federation was instructed to:

a) before August 10, 2008, to approve professional qualification groups and criteria for classifying the professions of workers and positions of employees as professional qualification groups, taking into account proposals from interested federal executive authorities, agreed with the relevant trade unions;

recommendations on the development by federal state bodies and institutions that are the main administrators of federal budget funds of approximate provisions on the remuneration of employees of institutions (including recommendations on the differentiation of wage levels depending on the qualifications and complexity of the work performed, the procedure for determining and the amount of compensation payments, as well as the procedure for determining incentive payments and criteria for their establishment);

c) by September 1, 2008, approve methodological recommendations on the development by federal state bodies of the terms of remuneration for employees working in them and in their territorial bodies;

d) before November 1, 2008, organize and conduct training for specialists of federal state bodies and institutions - the main managers of federal budget funds in connection with the introduction of new wage systems.

Federal state bodies and institutions - the main managers of federal budget funds, in agreement with the Ministry of Health and Social Development of Russia, were instructed to approve:

until August 15, 2008 - lists of key personnel by type of economic activity to determine the size of official salaries of the heads of relevant institutions;

until September 1, 2008 - exemplary regulations on the remuneration of employees of relevant institutions by type of economic activity, taking into account the recommendations approved by the Russian Ministry of Health and Social Development.

The development of such documents will serve as a guideline for the regions introducing NSOT, in addition, it is likely that such documents will appear at the regional level. All this will significantly facilitate the transition to the new system of remuneration for the administration of the educational institution.

Decree No. 583 contains a norm that is significant for budgetary institutions on the procedure for spending funds received by an institution from income-generating activities. With the adoption on April 26, 2007 of a new edition of the RF BC, the right of a budgetary institution to use at its own discretion ("independently manage") the income they receive from such activities was actually canceled. Legal uncertainty has arisen in the issue of using them to pay wages, since the RF BC has established that such funds are non-tax budget revenues and the directions for their use are determined by the “general permission” of the main manager (manager) of budget funds until the adoption of a special federal law on this issue . (Such a federal law has not yet been adopted). With the adoption of Decree No. 583, this issue with respect to federal institutions has been practically resolved: funds for wages received from income-generating activities are directed by institutions for incentive payments. When adopting regulatory legal acts on the introduction of VAT in the constituent entities of the Russian Federation and in municipalities, in our opinion, it is possible to take into account this norm adopted by the Government of the Russian Federation and fix similar norms in the relevant legal acts on the direction of funds received by a budgetary institution from income-generating activities for payments stimulating nature.

Principle new system of remuneration of workers consists in the fact that there is a division of wages into two parts. Such as: guaranteed - it is paid to the employee for the performance of his official duties, and the second part is called incentive, its size depends on the quality, efficiency and effectiveness of the employee's work. The exact size of the incentive payment is not known, it usually depends on the head of the enterprise.

Wages are divided into two groups - piecework wages and time wages.

There are three components in the standard wage system. These are: salary, salary; compensation and incentive payments. AT new wage system there are also three components, but often these component parts are slightly different from each other.

The new system of remuneration of workers implies that the amount of salary and wage rate is set on the basis of the qualification and professional level of the employee (professional qualification group), taking into account the volume of work performed, as well as the level of its complexity.

The professional qualification group includes a group of certain professions or positions of employees, which is formed taking into account the type of their activity and on the basis of the requirements for their prof. training or skill level.

To the basic rate of an employee, which is considered the minimum for a certain position, an increasing coefficient is applied, which reflects the complexity of this work, as well as the qualification level of the employee. As a result, it is not the base rate that is calculated, but the official salary, that is, the wages for the performance of labor duties for one month are fixed.

The wage rate or official salary calculated in this way constitutes the main part of the employee's salary, which is referred to in regulatory documents as the basic part of the wage fund. This is a guaranteed and the main part of the employee's pay.

In addition to the guaranteed part, there is also a compensation part, which is made in the form of allowances, surcharges, and so on. Compensation payments are not considered fixed, and this is how they differ from the guaranteed part, which, as a rule, is considered independent of variable parameters.

Compensatory payments created in order to compensate the employee for deviation from normal working conditions. These payments occur not because the employee performs more work, but because he works in difficult conditions. These include: difficult or unhealthy working conditions, poor climatic conditions, as well as other conditions that deviate from the standards. The amount of compensation payments is equal to the percentage of the salary in a certain qualification and professional group.

Incentive payments are paid to an employee in order to stimulate his/her quality work. They should not be compared with payments regarding the conscientious performance of an employee's work. For this work, he will receive a rate or salary salary. But if he shows a good result when doing this kind of work, then he should receive a stimulus payment for this.

As practice shows, those institutions that have introduced a new wage system for employees still continue to use the old principle of paying employees. This is due to the fact that the manager feels sorry for the employees, since everyone needs money. This is of course not correct, since there is no real transition to the new system.

Bonus payroll system implies additional payments related to the expansion or excess of the employee's responsibilities or the achievement of a high level of performance.

Forms and systems of remuneration

Payment form

Main characteristic

Documents required for payroll

Time Wages are calculated on the basis of established tariffs, rates or salaries for the hours actually worked.
  • Tariff rates
  • Documents that keep records of working time
simple time-based The hourly rate multiplied by the number of hours worked
  • Employee's personal card. It is needed in order to determine the tariff or rate.
  • Time sheet
Time-bonus The terms of the collective agreement (contract, provisions on bonuses for the enterprise) establish a percentage premium (monthly or quarterly bonus) to the monthly or quarterly wages
  • Employee's personal card
  • Time sheet
  • Collective agreement
  • Employment contract (contract)
  • Regulations on bonuses
piecework Wages are calculated on the basis of a predetermined amount of payment, for each unit of quality work performed or manufactured products.
  • Piece rates (the ratio of the hourly (daily) rate, the rate corresponding to the category of work performed, to the hourly (daily) rate of output
Direct piecework Earnings are determined at a predetermined rate for each unit of manufactured products of the appropriate quality.
  • Order for piece work (indicates the rate of production and the fact that the work performed)
  • piece rates
piece-progressive The output of an employee within the established initial norm (base) is paid at the basic (unchanged) rates, and all output in excess of the original norm is paid at increased piece rates.
  • Piece work order
  • Piecework prices for products produced within the norm and above the norm
Piecework premium The employee's salary consists of earnings at basic piece rates accrued for actual output, and bonuses for fulfilling and overfulfilling established labor indicators.
  • Piece work order
  • Order (order) on bonuses
chord The amount of payment for the work performed is established not for each operation performed separately, but for the entire complex of works.
  • chord task
  • Time sheet for the billing period
Indirect piecework The amount of earnings (usually auxiliary workers) is put in direct dependence on the results of the work of the main workers they serve
  • Workshop outfit (unit outfit) for the task
  • Tariff, rate (salary) of the main employee
  • Time sheet

“The road to hell is paved with good intentions,” says a well-known and very fair aphorism. “It was smooth on paper, but they forgot about the ravines,” a Russian proverb tells us. Very often, some innovations, even if they were introduced with the best of intentions, bring harm, not benefit to society. Such was, for example, Gorbachev's struggle "against drunkenness and alcoholism", which resulted in an increase in moonshine, cutting down vineyards and a feeling of humiliation among millions of people who, for various reasons, were going to buy alcoholic beverages.

But there are also “innovations” that are initially aimed at changing the situation for the worse: to lower the level of knowledge (a means to steal not only money, but entire industries).

In 2008, a new system of remuneration for labor (NSOT) was introduced in our country for budgetary institutions. The idea was this - to push managers to save money by allowing this very "savings" to be paid in the form of bonuses.

What did it lead to?

P.S. While I was preparing this material for publication, positive news appeared from our president:

Putin tied the salaries of the heads of the FIU and the Compulsory Medical Insurance Fund to the salaries of their employees

Vladimir Putin ordered that the salaries of the heads of the Pension Fund, the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund be tied to the average salary of their subordinates. The corresponding decree was published today on the official Internet portal of legal information.

According to the document, now the salaries of fund managers will be set "taking into account the maximum level of the ratio of their average monthly salary and the average monthly salary of employees of these funds, determined by the government."

In October 2016, the State Duma Committee on Labor recommended rejecting the bill, according to which it was proposed to limit the maximum salary of top managers of state-owned companies to the salary of the President of Russia.

Earlier in January 2016, the Ministry of Labor proposed to limit the salaries of top managers of state-owned companies and heads of state institutions. However, these proposals were not included in the final anti-crisis plan prepared by the Ministry of Economic Development.