What is the tariff rate? Tariff system for remuneration of workers: types, additional payments, calculation examples

All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments may have different character, consist of heterogeneous components and are accrued based on different bases. Let's look at the concept of a tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.

What is the tariff rate

People cannot receive the same compensation for their work. The amount to be paid as salary depends on:

• qualification level of personnel;
• difficulties of the labor functions assigned to the employee;
• quantitative characteristics of work;
• conditions of employment;
• time allocated for completing work, etc.

Differentiation of wages according to the degree of expression of these points is carried out within the framework tariff system labor remuneration. Its key element is the tariff rate as the main component of wages.

Tariff rate– a documented amount of financial remuneration for achieving a labor standard of varying degrees of difficulty by an employee of a certain qualification for an accepted unit of time. This is the “backbone”, the minimum component of the payment for labor, on the basis of which the amount received by employees “in hand” is based.

REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances if he has performed all functional duties in accordance with to the fullest, is the minimum guaranteed by law.

Not part of the tariff rate:

• compensation;
• incentive payments;
• social charges.

Estimated time of tariff rate

The time period for which the tariff rate is calculated can be any period convenient for the employer:

• day;
• month.

Hourly rates It is convenient to install if the enterprise has a system that determines the mode of summarized recording of working hours, as well as when hourly employees work.

Daily tariff rates are applied when the work has the status of a daily wage, and the number of working hours in each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.

Monthly tariff rates operate under constant observance of normal working hours: a stable schedule, fixed days off. In such conditions, the employee will “close” the month regardless of how many hours he actually worked: after working monthly norm, he earns his bet.

Tariff Rate Functions

The use of a tariff payment system for calculating remuneration in monetary form for the performance of labor functions has a number of advantages over other forms of payment.

Tariff rate as a unit of calculation wages performs a number of important functions:

• makes wages and maintenance commensurate;
• divides the minimum part of payment depending on the quantitative and qualitative characteristics of labor;
• organizes labor incentives in the prescribed conditions (for example, in hazardous production, with significant work experience, processing, etc.);
• helps to adequately calculate payment for different systems labor organization and work schedules.

PLEASE NOTE! The main principle of applying tariff rates is equal remuneration for an equal amount of work.

How is the tariff rate calculated?

The unit rate with which all other categories are correlated is the tariff rate of category 1 - it determines the amount due to an unqualified employee for his work during a specified time period.

The remaining categories are arranged depending on the increasing complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees (qualification categories). The complex of all categories leaves tariff schedule enterprises. In it, each subsequent digit is several times larger than the unit rate (that is, 1 digit) - this indicator reflects tariff coefficient.

NOTE! The minimum wage is set by the state, and all other elements of the tariff schedule are adopted separately for each organization and are fixed in the relevant local acts. The exception is work in organizations financed from state budget, where charges occur according to the Unified Tariff Schedule (UTS).

Knowing the tariff coefficient and the size of the unit rate, you can always calculate the amount of payment due to a specific employee according to the tariff.

An example of tariff calculation for the UTS

To the Faculty of Philosophy state university a teacher is hired who has an academic degree of candidate of philosophical sciences and the title of associate professor. He was accepted to the position of Associate Professor of the Department of Cultural Studies and appointed curator student group. According to the Unified Tariff Schedule, the billing period of which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.

The minimum payment for the UTS, corresponding to category 1, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff schedule, namely 3.036.

A bill regulating the procedure and amount of bonuses due to teaching staff is currently under consideration. For our example, we will use data from this bill.

To calculate the tariff you need:

1. Multiply the inter-grade coefficient and the minimum wage
2. Add assistant professor position (+ 40%)
3. Add the required allowances for having an academic degree (for example + 8,000 rubles), as well as a supervisory surcharge (for example, + 3,000 rubles).

Example of tariff calculation for hourly rate

If an employee works according to a system of summarized working time recording, then his tariff rate will depend on the hourly rate for a given year - it will be shown production calendar, as well as the monthly tariff rate established at the enterprise.

1 way. You can divide the monthly rate by working hours into the rate indicator. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. In this case, the established standard working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.

Method 2. If you need to calculate the average hourly rate for the current year, you first need to determine the average monthly hourly rate. To do this, divide the corresponding annual indicator of the production calendar by 12 (the number of months). After this, we reduce the worker’s average monthly tariff rate established by the tariff schedule by the resulting number of times. For example, the annual norm is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let's calculate the average amount this worker earned per hour during a given year: 25,000 / (1900 /12) = 157.9 rubles.

What is the difference between a tariff rate and a salary?

These two concepts are similar in many ways, since both of them reflect the monetary expression of labor remuneration. Now the similarities between them are greater than several decades ago, because in labor law significant changes are taking place. However, there are also significant differences

General features of salary and tariff rate

1. Both provide for a minimum amount that can be paid for work.
2. Payment cannot go below the established limit.
3. Relates to the qualifications of the employee.
4. Counted without additional payments, allowances, compensations, social charges.

Differences between tariff rates and official salaries

Let's compare these two concepts in the following table.

	Base	Tariff rate	Official salary
	What is it charged for?	For fulfilling labor standards per unit of time	For execution functional responsibilities where the norm cannot be established
	Calculation time unit	Hour, week, month (any convenient time unit)
	What does the value depend on?	From the tariff category (inter-category coefficient)	From the qualifications received by the employee
	Professional circle	Real economic spheres: construction, mining, manufacturing, manufacturing, etc.	Non-production areas of work: lawyers, civil servants, management, etc.

If you start reading a book on payroll calculation, you will probably find in it a description of such remuneration systems or methods of calculating wages: time-based, piece-rate, time-based bonus, bonus, commission, etc. These systems are not described in legislation; they exist in expert articles and opinion pieces. An employer can adopt its own remuneration system, fix it in its local regulations and apply it in the organization.

Time-based wage system

In this case, the employee’s earnings directly depend on the time worked; there is a fixed price per unit of time. The unit of time can be a fully worked month (then the monthly salary is calculated) or a shift or hour worked (then the tariff rate is set for the shift or hour).

Salary

If an employee works on a 40-hour schedule, then usually the main type of accrual is salary. In this case, the amount that is paid to the employee for a fully worked month is established. If an employee has not worked in full for a month, then calculations are made in proportion to the time worked.

The form for calculating salary for the current month is as follows: the base salary amount established for a fully worked month is divided by the standard working time for this month and multiplied by the time actually worked.

There is one peculiarity here. Since the amount of salary for a fully worked month is the same in each month, and the standard working time according to the production calendar may differ, the amount of salary for one day is different.

Example:

The employee decided to take two days at his own expense.

Let's see how his earnings will differ in January and April 2015.

In January, the standard working time is 15 working days, the salary for a full month is 20,000 rubles. Worked out - 13 working days. Salary for time worked - 20,000/15*13= 17,333.33 rubles.

In April, the standard working time is 22 days, 20 days worked. Salary for time worked - 20,000/22*20= 18,181.82 rubles.

It turns out that the cost of 1 day in January is higher than in April, and if an employee takes two days at his own expense, it is more profitable in April than in January.

Payroll calculation is convenient to use if employees work according to a standard work schedule. In this case, they are guaranteed a salary for each month of work.

Payment according to the tariff rate

Salary calculation can also be used for those employees who work on a shift schedule, but this will raise many more questions for both the accountant and the employees. It is better to use a tariff rate set per shift or per hour. Let's compare these calculations.

Example 1. Calculation based on the tariff rate per shift:

Let's imagine a store that is open from 10 a.m. to 10 p.m., the work schedule of its salespeople is 2 every 2, and the work shift lasts 10 hours. For one employee, the first working day falls on the first day of the month, for the second, on the third day of the month. There are only 30 days in a month, the first employee is scheduled to work 16 shifts per month, and the second - 14. If the tariff rate is set per shift or per hour, we can calculate the monthly payment in accordance with it. Let’s say a shift costs 1,300 rubles.

For the first employee: 16 shifts * 1300 rubles = 20800.

For the second employee: 14 shifts * 1300 rubles = 18200.

This calculation is simple and clear. Let's see what the calculation will be if you use salary payment during a shift schedule.

Example 2. Salary calculation for a shift schedule

Let’s imagine the same store and the same female employees, but now they have a monthly salary of 20,000 rubles instead of a shift or an hour. This is where the difficulty arises in determining working hours. To calculate the amount of salary per month, we will take the actual time worked from the employee’s schedule, but it is not clear where to get the norm. This is not described in the legislation and there are different options that do not contradict the law. You can determine the standard working time according to the employees’ schedule, according to the standard calendar for a 5-day 40-hour week, or according to average norm per year.

Option 1. The time limit is determined according to the employee’s schedule, for each it is different, because different quantities shifts

If both worked all the shifts, then both will receive the same salary, because they worked all the days on schedule.

1. 20000 / 16 * 16
2. 20000 / 14 * 14

This calculation option raises questions from workers: after all, one worker worked 16 shifts, and the other worked 14. And their salary is the same.

Let’s assume that the first employee took two days at her own expense, and instead of 16 shifts she worked 14. It turns out that the employees’ hours worked are the same, but the first one will receive less salary, because it will be calculated in proportion to the amount worked, taking into account the norm, and their norm is different :

1. 20000 / 16 * 14 = 17500
2. 20000 / 14 * 14 = 20000

Option 2. It happens that standard working hours are determined not according to the employee’s schedule, but according to the production regulatory calendar. In this case, another difficulty arises. Since the norms in different months different, employees do not understand why this or that amount was obtained. Let’s take April 2013; according to the production calendar, the norm is 175 hours. Both employees worked less than the norm, and one will receive 18,285 rubles, and the other - 16,000.

1. 20000/175 * 160 = 18285,71
2. 20000/175 * 140 = 16000

Let's look at the same situation in another month, for example, June 2013. According to the production calendar, the norm is 151 hours. In this case, with the same work schedule, one employee will work beyond the norm and receive 21,192 rubles, and the second will work less than the norm and will receive 18,543 rubles. Both may have questions about the calculation.

1. 20000/151 * 160 = 21192,21
2. 20000/151 * 140 = 18543,05

Option 3. Determination of the standard time according to the production calendar, but on average for the year. To do this, you need to multiply the employee’s salary by 12 months and divide by the number of hours per year according to the standard calendar. In our case, the norm per hour in 2013 is 121.83 rubles. This calculation is more or less understandable and is close to the tariff rate, because here the rate per hour is known, which does not change throughout the year. But then it will be more convenient for the employee if we employment contract Let's write down the rate per hour, not the salary per month. An employee must understand how exactly and what his salary consists of.

So, for those employees who work on a shift or staggered schedule, it is more convenient to make calculations if the tariff rate is set per shift or per hour.

Piece wage system

Piecework payment does not depend on the time worked and is applied to employees whose work results can be assessed in qualitative material indicators.

In this case, the salary does not depend on the time worked, but working time must be kept track of: you need to fill out a timesheet. And when working at night, such employees are paid at increased rates.

Nowadays, in small enterprises, such a system is often used to pay those who work from home (freelancers) or part-time, with a flexible schedule. How to properly register such employees? The organization must keep time records, and freelancers must not work more than 40 hours a week. The company cannot control this on its own. But you can issue an order obliging the employee to fill out a time sheet, and make an entry in the employment contract stating that working hours and he determines the RT schedule independently. At the same time, he should not work more than the norm for the production calendar.

Bonus (commission) wage system

This payment system is usually used for employees on whose work the company’s revenue directly depends. For example, for sales managers, sellers. With such a system, there is usually a small constant part (calculated based on work time), and there is a bonus part, which depends on the revenue in each specific month or on the total amount of issued/paid invoices for a specific sales manager.

We examined the main remuneration systems in their purest form. In practice, these systems are usually found with additions and changes, for example, time-bonus or piece-progressive. Employers themselves develop a payment system depending on the needs of their organization. The main thing is that employees are familiar with local regulations that describe the payment system, and understand what indicators their salary depends on and what parts it consists of.

of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), wages (employee remuneration) include remuneration for labor depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation payments(additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

Salary is understood as a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for calendar month excluding compensation, incentives and social payments (Part 4 of Article 129 of the Labor Code of the Russian Federation).

Basic salary (basic official salary), basic wage rate - minimum salary (official salary), wage rate of an employee of a state or municipal institution carrying out professional activity by profession of a worker or position of an employee included in the corresponding professional qualification group, excluding compensation, incentives and social payments (Part 5 of Article 129 of the Labor Code of the Russian Federation).

Tariff rate is a fixed amount of remuneration for an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time, excluding compensation, incentives and social payments (Part 3 of Article 129 of the Labor Code of the Russian Federation). Depending on the unit of time, hourly, daily and monthly tariff rates are distinguished.

Typically local regulations provide for hourly tariff rates. In this case, the monthly tariff rate is determined by multiplying the hourly tariff rate by the average monthly number of estimated working hours.

However, in the case where the organization has established a monthly tariff rate, the hourly tariff rate is calculated by dividing the monthly tariff rate by the average monthly number of estimated working hours. The average monthly number of estimated working hours, in turn, is determined by dividing the corresponding annual estimated working hours by 12 months.

It should be noted that, in contrast to the concept of wages (wages), the definitions of the terms “salary” and “tariff rate” have the clarification that these elements of remuneration are a fixed or minimum remuneration for work, without taking into account social benefits. This clarification is somewhat puzzling, since social benefits wages (as opposed to compensation and incentive payments) are not included at all.

Thus, by remuneration for work, depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, the legislator understands salary (official salary, base salary) or tariff rate, and it is these elements of remuneration that are mandatory for payment to the employee by the employer , unlike other payments.

Requirements for the minimum salary, official salary, tariff rate are not established by law, therefore the employer sets the salary depending on the sources and possibilities of financing. He is also guided by the requirements of the law to ensure wages in an amount not less than established federal law or legislative act of a subject of the Russian Federation, the minimum wage and the remuneration of an employee in accordance with his qualifications or qualification level.

At the same time, the concept of "qualification" is most often associated with the term "salary", and the concept of " qualification category" is usually used when talking about setting a tariff rate.

Labor differentiation should be a fundamental principle when remuneration issues are resolved in an enterprise and organization. Various quantitative and qualitative costs of workers, their effectiveness and results labor activity must certainly be taken into account when determining the level of remuneration for their labor. Moreover, the level of wages of any employee is the most important motive for his successful work. This is completely obvious.

As a rule, anyone is interested in increasing it. And if the employee is sure that it will grow when he reaches certain results, he will do everything to achieve this result. A good employer, taking into account the achieved results, will skillfully use such an incentive lever and set the employee a higher payment.

He has different possibilities for this:

• Increased salary.
• Allowances.
• Piece payment, etc.

There are various schemes settlements between the employer and the employee for work performed.

This is the name given to that part of earnings that remains unchanged and is paid to an employee who has worked fully for a month, without temporary sick leave (sick leave), vacation days, or compensatory days. In other words, it can be called a stable part of the salary. And it will be accrued to the employee even with zero results of his activities.

The salary amount is specified in the employment contract, it remains unchanged until an additional agreement is signed with the employee, by which any changes can be made to the contract, including those relating to salary changes.

Already long time The salary system has been successfully used in a wide variety of areas.

Official salary evokes associations with the state, which is completely understandable. It is used in the public sector. The salary is assigned to teachers and doctors, civil servants and military personnel, etc. This form can be considered very convenient and predictable when calculating wages. Experience and qualifications, living conditions and area, and other factors are taken into account, due to which, even with a small salary, earnings can increase significantly.

Institutions and organizations usually develop staffing table, which reflect the range of salaries for employees of certain professions with different qualifications.

In part, this scheme is applicable in the field of sales, when a certain constant amount is established as part of earnings, and depending on results achieved he is paid bonuses, such as a percentage of a transaction or contract.

But the employee must understand that the salary specified in the contract is not the money that he will receive in person. After all, taxes are still withheld from this amount.

This minimum wage for a specific amount of work performed by an employee of a certain qualification. Based on it, the employer calculates the amount of earnings of his employee. The profession/position, category/rank is taken into account, but various incentives, compensation and social payments are not taken into account.

This approach to remuneration of workers has long been successfully used in industrial enterprises, agriculture, construction and other sectors of the real sector of the economy.

It is applicable only when the employee’s working time norm completely coincides with the norm provided for by the production calendar. This means that the number of days and hours actually worked during the month is not taken into account when calculating the monthly salary.

• The monthly rate is used when calculating wages when the month has been fully worked.
• Day rates apply when daily work occurs and the same number of hours are worked on each shift.
• Hourly rates are used when the work schedule is shifting; they are necessarily used if payment is calculated for excess production and night shifts, weekends and work in dangerous and hazardous conditions.

How does a salary differ from a tariff rate?

Both of these concepts reflect a minimum of a certain amount of labor, and accruals cannot fall below it. But they have significant differences.

1. The official salary is the specific amount of remuneration that is set for the employee to perform job responsibilities per calendar month. And the tariff rate is the same fixed amount, only for fulfilling labor standards of a given complexity for a certain time.
2. The salary is directly dependent on the qualifications of the employee, and the tariff rate is on the category assigned to the employee.
3. The salary setting is influenced by the employee’s position and his qualifications, which are determined based on education and work experience. When setting a tariff rate, they focus on the complexity of the work, its intensity, conditions and significance.

Official salaries, like tariff rates, represent the constant amount of remuneration that is set for an employee for a specific unit of time - a day, a month or an hour. These concepts are largely similar. But it is very important to understand how they are different. Because their differences are fundamental.

Salary is calculated per unit of time (hour, day, month). The calculation uses a special indicator - a tariff rate, depending on the level of professionalism of the employee and the industry of activity.

Definition

A tariff rate is a monetary payment to an employee for completing tasks of a certain complexity within a specified time frame. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive provided that all duties are performed. The enterprise can develop tariff wage rates, tariff schedules and staffing schedules, on the basis of which the employee’s salary is determined. The rules by which the calculation is carried out are presented in labor legislation.

How to calculate your salary?

The first step is to familiarize yourself with the tariff and qualification directory of a particular industry to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for calculation is as follows:

• Rate = 1st category rate x Increasing coefficient.

In the calculations, monthly rates are used only if the actual payment coincides with the norms, daily rates - if the number of days of actual attendance at work during the week differs from 5. The employee’s hourly tariff rate is necessarily used when calculating payment:

• in dangerous, difficult and harmful conditions;
• for excess production;
• on night shifts;
• on weekends.

It is calculated by dividing the salary by the number of hours worked in a month (or the average monthly number of working hours for the year). The exact calculation algorithm is specified in the Collective Agreement.

Payment schemes

The payment system is the ratio of the measure of labor and the reward for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.

Time system

With a time-based system, regulatory tasks are developed and the amount of time required to complete them is established. To calculate earnings, the amount of time worked should be multiplied by the rate. It can be hourly or monthly.

Example 1

The hourly wage rate for a worker is 75 rubles. In a month he worked 160 hours against the norm of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.

Information for calculations is taken from the “Time Sheet” and the employee’s personal card. Most often, the hourly rate is used when calculating wages for industrial workers, and monthly salaries are set for specialists and managers.

Example 2

An accountant in an organization has a salary of 15 thousand rubles. During the month he worked 17 days out of the required 20. His salary is: 15,000: 20 X 17 = 12.75 thousand rubles.

Forms of payment are established:

• Simple time-based - provides payment for the amount of time spent on completing a task.
• Time-bonus system - provides additional payments for product quality.

Piece wage system

The salary amount may depend on the quantity of products produced. In this case, prices are determined by multiplying the rate by the category and the production rate. Let's take a closer look at the forms of remuneration.

Direct piecework

In this system, the salary is directly proportional to the number of products manufactured based on established prices. The calculation procedure will depend on the type of norm.

Example 3

The tariff rate for a mechanic is 180 rubles/hour with a production rate of 3 pieces/hour. 480 parts were produced in a month. Salary: 180: 3 x 480 = 28.8 thousand rubles.

Example 4

The turner's tariff rate is 100 rubles/hour with a time limit of 1 hour/piece. 150 parts were produced in a month. Salary: (100: 1) x 150 = 15 thousand rubles.

Similar calculation schemes can be applied not only to a specific employee, but also to the team as a whole.

Example 5

A team of three workers completed the specified amount of work in 360 hours. According to the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of team members and the actual time spent are presented in the table.

1. Calculation of tariff salaries (rub.):

Alexandrov: 60 x 100 = 6000.
Voronov: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.

The tariff salary of the entire team is 17.7 thousand rubles.

2. Find the distribution coefficient:

16: 17,6 = 0,91.

3. The actual salary of workers is shown in the following table.

Piece-bonus system

This scheme provides bonuses for production in excess of established norm. Such additional payments are considered part of actual earnings and are set in relation to the salary.

Example 6

The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. The bonus regulations provide for compensation in the amount of 10% of the salary for production above the norm. The calculation will be as follows:

6000 x 0.1 = 600 rub. - bonus.
6000 + 600 = 6600 rub. - accrued salary.

The salary of employees servicing equipment is calculated using indirect piece rates and depends on the quantity of products manufactured.

Chord system

IN in this case the time frame for completing a set of works is estimated. The salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of a task. It is used to calculate the salaries of employees involved in eliminating the consequences of accidents and other urgent tasks.

Example 7

The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward in the amount of 150% of the salary is provided for production above the norm. Calculation:

(6 x (1.1-1) : 1) x 1.5 = 0.9 thousand rubles. - bonus.
6 + 0.9 = 6.9 thousand rubles. - accrued salary.

Combined systems

The considered remuneration systems depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered remuneration systems are differentiated depending on the quality of manufactured products, that is, they are used combined systems. For example, the tariff rate is calculated according to a direct piece-rate system, and bonuses are paid when work is performed in excess of the norm. To calculate salaries according to differentiated systems, the following are used:

• Tariff reference books of professions.
• Qualification characteristics.
• Workplace assessment report.
• Tariff rate.
• Tariff schedule.
• Coefficients of payment of allowances.

“Unified Qualification Directory of Positions and Salaries”

The tariff rate of remuneration in government agencies depends on the results of certification of tariffs from the “Unified Directory of Positions” (USD). It presents job characteristics and skill level requirements. It is used to rate work and assign categories to workers.

The directory presents tariff rates per unit of time depending on the category of worker.

The 1st category rate represents remuneration for low-skilled labor. Its size cannot be lower than the minimum wage, and the increasing coefficient is “1”. The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of additional payments and allowances, are grouped into a tariff schedule.

Incentive payments

Additional payment is monetary compensation for non-standard mode work, working conditions and labor intensity. A bonus is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:

• for working on a day off;
• overtime and night work;
• multi-shift mode;
• combination of positions;
• increase in the volume of work, etc.

To calculate each type of additional payment, an algorithm must be developed to determine deviations of actual working conditions from standard ones. That is, it is necessary to specify in the employment contract the night work schedule, instructions for each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the bonus and make payments.