Material compensation, based onresults of professional activity of any employee, is established by the employer in accordance with his qualifications, as well as taking into account the complexity, conditions, quantity and quality of the work performed. To carry out differentiation of wages, a wage tariff system is applied. It ensures that all indicators of employee participation in the operation of the enterprise are taken into account.

In article one hundred forty-third of the Labor Code describes the tariff system of labor payment and its elements. The main components are:

- Tariff rates;

- tariff scale;

- salaries appointed by office;

- coefficients applied to tariffs.

The main element of this system is theapplicable rates. They indicate a fixed amount of payment for the professional participation of an employee when he implements the labor standard of a certain degree of complexity. This indicator is determined per unit time. When calculating it, social, incentive, and compensatory payments are not taken into account. Tariff rates relating to the first category indicate the amount of the minimum remuneration for unskilled labor spent per unit of a certain time.

There is a value that reflects the levelqualification of the employee. This is the tariff category. There is also an indicator, the value of which indicates the level of professionalism of the employee. He is a qualification degree. Tariff grid reflects the aggregate of all tariff grades, brought into conformity with certain positions and professions with the participation of tariff coefficients. That is, this is the scale by which the employer determines the wage ratio in the performance of work of various professional levels.

Currently, labor legislationpermits contractual and local adjustments of salary levels. Types and systems of employee benefits, as well as the volume of premiums, tariff rates, salary and other incentive payments, the enterprise can determine independently, with the reflection of these indicators in the collective agreement and the local act. Various business entities set their own tariff plans. They differ in the number of discharges included in them and in the degrees of increase in the coefficients applied to them.

In budget organizations, the tariff system of paymentlabor is established centrally. Its basis is the established UTS. The unified tariff grid was put into effect by the Decree of the Government of the Russian Federation. It is a scale that is uniform for all. Based on this, tariffs are defined for calculating remuneration for the activities of employees and workers. The labor tariff rate with the use of the UTS covers all existing groups of employees of enterprises and organizations, as well as institutions that are on budgetary financing. Exceptions are made by executive and representative authorities. ETS includes eighteen digits. The ratio of the lowest and highest salaries is one to four and a half.

Tariff system of labor remuneration in the budgetary sphereat the rate of the first category can not be lower than the amount approved for the minimum remuneration for labor in the country. This indicator is regulated by the Government of the Russian Federation.

The discharges reflected in the UTS indicate the complexity of the activities performed by the employee. Depending on the conditions of production, various compensation payments and additional payments will also be available.

Tariff system of labor remunerationcategories of employees who receive a salary from the budget, is implemented with the application of separate regulatory and legal acts. For example, the Federal Law regulates remuneration for labor of employees of higher education institutions. The same normative act approved the amounts of allowances for their official salaries.