How to determine the tariff rate
Video: How to calculate the impact of import and export tariffs. 2024, July
The tariff rate is used to determine the amount of wages per unit of time, in accordance with the established tariff category, and it happens hourly, daily and monthly. Tariff rates are differentiated depending on the qualifications of workers in each industry.
Instruction manual
1
Check out one of the issues of the tariff qualification guide in accordance with the industry for which you want to make payroll calculations. 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.
2
Determine the employee rate of any category by the formula:
TCn = TC1 × TCn, where TCn is the discharge rate;
TS1 - tariff rate of the first category;
ТКn - corresponding tariff coefficient.
Please note that the tariff coefficient of the first category is always 1.
3
Calculate wages at monthly tariff rates, if the monthly norm of working hours according to the employee’s schedule always coincides with the norms established in the production calendar.
4
Use the calculation at daily tariff rates if the duration of work every day is the same, but the number of working days in a month is different from the established regime on the calendar of a five-day working week.
5
Use hourly tariff rates, which are mandatory when calculating wages in the following cases:
- for work in difficult, harmful and hazardous conditions;
- for excess work;
- for work in the night shift;
- for work on weekends and holidays.
6
Determine the hourly rate at your facility. There are two ways to calculate it. In the first method, it is determined by the ratio of 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.
7
Indicate the procedure for calculating the hourly tariff rate in the collective agreement of the enterprise.
