KTU labor participation coefficient - calculation. What is KTU as part of wages: concept, calculation formula Calculation of KTU example excel

We considered the types and forms of remuneration. We will tell you what the labor participation rate is and how it can be calculated in our consultation.

What is KTU

The Labor Code of the Russian Federation does not contain the concept of labor participation coefficient (LFC). In general, KTU is understood as a quantitative measure of the labor participation of a specific employee in the results of the labor of a group of workers. This means that the KTU allows you to evaluate the contribution of individual employees to achieving the overall result, and, consequently, determine the share of remuneration that each specific employee of the group can receive. This implies that the final result depends on the joint work of all employees of a given group, and not on an individual employee, and this result can be objectively assessed. Therefore, KTU is most often applied to production workers. For example, to a construction crew.

KTU for salary?

When determining remuneration taking into account the KTU, it is necessary to take into account that the KTU cannot be applied to the salary amount agreed upon by the parties. Indeed, if the employee’s KTU is less than 1, his salary will be less than that provided for in the employment contract. But the Labor Code of the Russian Federation prohibits actions of employers that worsen the situation of employees (Article 8, , 135 of the Labor Code of the Russian Federation). Therefore, without changing the employee’s labor function, his working hours, the nature of the work and other similar factors, it is not possible to reduce the employee’s salary.

Therefore, the CTU can be applied either only to incentive payments, or to the total amount of the employee’s remuneration, but provided that his final salary is not less than agreed upon by the parties when hiring.

How to calculate KTU

Since the Labor Code of the Russian Federation does not contain any mention of the CTU, each organization determines the procedure for its application independently. The rules for its calculation and use can be enshrined in an employment contract, collective agreement, regulations on remuneration or other document.

KTU is calculated in the order determined by the employer, taking into account, for example, the following factors:

Timeliness of task completion;

Quality of task completion;

Overtime work;

Improving your qualifications and professional skills;

Mentorship and mentoring;

Compliance with labor discipline.

For example, in an organization, at the end of the month, an additional remuneration in the amount of 50,000 rubles is to be distributed among the team workers, which is distributed taking into account the KTU. At the same time, the organization has established that the KTU of employees who have fully complied with labor standards and have no penalties for the reporting month is set equal to one. An increase or decrease in KTU is made taking into account the above factors.

Data on workers' compulsory technical conditions are presented in the table:

Thus, the remuneration between team members, taking into account the KTU, will be distributed as follows.

The basic element for quantifying the employee’s contribution to the overall result is KTU - labor participation coefficient, the calculation is given below. This indicator is often used in manufacturing or construction enterprises with a collective wage system and is not regulated by law. Formulas for determining specific values ​​are approved according to objective criteria in order to avoid obtaining a subjective result.

The collective system of remuneration for the work of workers is a type of piece-rate form of earnings with the distribution of wages for each employee depending on piece rates and the total amount of output produced by the team, unit, shift, etc. The personal contribution of each employee is assessed using the KTU labor participation coefficient according to the assigned rank and working hours worked. The base value is taken as 1 or 100 in relation to specialists who, in the billing period:

• Completed the planned task.
• They did not violate labor discipline.
• We manufactured products in accordance with established quality standards, accepted technologies and labor safety standards.
• Performed duties according to job description.

The individual value of the coefficient is set by organizations independently. For this purpose, a protocol or decision is drawn up, signed by the head. An increase or decrease in the indicator occurs depending on the personal contribution of each employee.

Downgrading criteria:

• Failure to fulfill the production plan.
• Violation of discipline and official duties.
• Low quality, defective.
• Violation of technological and production indicators.
• Using equipment for improper purposes.
• Failure to comply with management orders.
• Working on faulty equipment.
• Working without protective equipment, non-compliance with labor protection.

Increasing criteria:

• Fulfillment and overfulfillment of the production plan.
• Overtime employment.
• Mentoring and mentoring of new team members.
• Non-standard solutions to time-consuming and complex problems.

Note! KTU is used not only when distributing employee salaries, but also when determining the amount of bonuses, one-time remunerations, additional payments for combinations, etc.

Calculation formula

When calculating the specific earnings result for each employee, it is important to remember that the final amount cannot be lower than the salary established upon hiring. This norm, enshrined in the Labor Code of the Russian Federation (Articles 8, 57, 135), does not allow the situation of personnel to worsen without changing the labor factors of work.

The basic formula for calculating KTU looks like this: KTU norm + BC (basic criteria that increase or decrease the base).

For example, at the end of the month, a construction team is entitled to a collective remuneration of 60,000 rubles. There are 4 employees in total. First, you should calculate the total KTU for each team member, taking into account the accepted criteria and with the basic KTU = 1.

Then, remuneration is distributed among employees, taking into account the obtained values ​​of the KTU for each member of the team.

The labor participation rate is a value set at the discretion of the employer. The main factors in its application are two main factors:

1. It should not worsen existing legislation.
2. Can only be used in collective work.

When applying the KTU, it is important to understand that this coefficient is not a substitute for mandatory payments, but can be regarded as an additional incentive or is the basis for a complete replacement of tariff payment.

To decide on the formula for calculating the indicator, you must first decide what kind of value it is.

First of all, this is a way of individually calculating personal achievements in. This indicator can become the basis for the formation of wages, but it should be understood that with low coefficients, the employer will not be able to reduce the level of payments below those that were agreed upon in the employment contract at the beginning of the working relationship. Accordingly, this value is very problematic for use in calculating the basic salary. On the other hand, the calculation of the KTU allows many employers to stimulate workers who seek to improve their work skills.
Most often, this coefficient is used to determine payments such as:

1. for production of products in excess of the established standard.
2. A one-time payment, which is accrued based on the results of revision of standards or deadlines.

Where is the coefficient applied?

The labor participation rate is a rather specific tool. The fact is that its use is possible only in work collectives that perform some kind of work together. That is, in such a team, everyone seems to be doing the same job, but the effectiveness of such collectivism, as a rule, is always different. Output should be assessed based on the quantity of products produced over a certain period of time. Most often, the calculation period is considered to be a month, but it also happens differently. For example, a team may be working on a project, and the monetary result is achieved only after the final delivery of the finished product. In this case, everyone can be paid a basic salary every month, and an additional payment is given based on the results achieved.

It is impossible to apply this coefficient outside of team work. In addition, this value cannot be replaced by:

1. Payment for overtime hours worked.
2. Payments for work on weekends and holidays.
3. Additional payments.
4. Compensation for night work.
5. Allowances for length of service and qualifications.
6. Additional payments for mentoring or leading a team.
7. Rewards for rational proposals made.

The labor participation coefficient is calculated to individualize the merits of each team member in the team.

Impact on wages

The basic indicator of this coefficient is unity. That is, exactly this amount of payments is due to an employee who fulfilled his work standards in full, without increasing or decreasing them.

These levels are prescribed in the general regulatory documentation of the organization. The employer is obliged to take into account that the establishment of minimum values ​​should not violate legal norms by reducing the required payment for time worked. For example, in the Regulations you can determine that the minimum possible value is 0.5 and the maximum is 2.0. This definition is rather conditional, and each individual case considers its own values.

Thus, the employee will receive the established minimum wage for his work in any case, but in order to increase it, he will have to perform a number of additional measures. There are quite a lot of factors that influence the increase or decrease of the coefficient, but each individual organization can apply them selectively and not in full.

Calculation rules

The labor participation coefficient is a value for the calculation of which a special formula is used. If you want to calculate the KTU, you must:

1. Calculate the amount to be distributed among the team members.
2. Find out the number of team members into whom the due amount will be divided.
3. Calculate the coefficient of each individual employee based on the results of the worked period.

Let's look at an example. A team of four people produced products for a month. As a result, they calculated the following coefficients:

• The 1st employee received 1.
• The 2nd employee earned 1.5.
• The 3rd person is rated 1.2.
• The 4th employee received only 0.7.

The final indicator is 4.4, and the amount to be distributed is 42,000 rubles.

Industrial enterprises actively use collective forms of remuneration. The most common of them is brigade: total earnings are distributed among team members in accordance with the established rank and time worked, usually using labor participation coefficient (KTU).

KTU allows, along with the overall results of the team’s work, to take into account the personal contribution of each employee to their achievement. The procedure for determining and applying the labor participation coefficient is established by the labor collective.

For your information

A collective form of remuneration is one of the options for piecework wages, in which an employee’s salary depends on the quantity of products of established quality produced by the entire team (unit, team, shift, etc.) and the size of piecework prices per unit of product.

2 main options for using KTU:

1) to distribute the entire earnings of team workers (teams, shifts, etc.);

2) for the distribution of that part of the wage fund that is formed in excess of the tariff.

For example, using KTU the following can be distributed:

• bonus for production results (for example, for expanding service areas or increasing the volume of work performed);
• savings on payroll;
• a one-time reward for revising time standards on the initiative of the team.

Individual payments are not collective earnings and are not distributed through the CTU. Individual payments include:

• additional payments for work in hazardous and difficult working conditions, at night, for multi-shift work, working overtime, on weekends and holidays, for leading a team or unit;
• bonuses for professional skills, class, work experience;
• payment for the performance of state or public duties;
• rewards for inventions and innovation proposals;
• benefits for temporary disability, pregnancy and childbirth and other types of individual payments.

The size of the labor participation coefficient, as a rule, ranges from 0 to 2. It is recommended to use a coefficient equal to 1 as a base one.

KTU = 1 for the contractor who, during the billing period, performed the established tasks, strictly complied with the requirements for production technology, quality of work, labor protection, labor discipline and other requirements provided for by work instructions and job responsibilities.

The basic KTU increases or decreases depending on the individual contribution of workers to the collective results of labor. The size of the coefficients is established by the decision of the brigade (its meeting or the brigade council) based on the results of work for the period and is documented in the appropriate protocol.

In order to exclude the establishment of KTU based on subjective criteria, it is necessary to develop and approve a methodology for calculating it using objective indicators.

Example

A team of mechanics—3 employees—works in the procurement shop of a metalworking enterprise. The team works on 4 types of equipment. The main parameters of the team’s work were identified and points were assigned to each parameter:

• working conditions (physical activity): heavy physical activity - 3 points, moderate - 2 points, light - 1 point;
• ability to operate equipment: 1 point for each type of equipment;
• ability to set up equipment: 2 points for each type of equipment;
• intensity of work: 3 points for the most intense work and then in descending order;
• quality control: 1 point for the implementation of this function;
• responsibility: maximum - 3 points.

Each team worker is assigned a corresponding score for each parameter. The labor participation rate is calculated using the formula:

where is KTU i— value of the labor participation coefficient i-th employee;

B i- sum of points i-th employee;

n— the number of workers in the team.

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Conclusion

The proposed calculation methodology makes it possible to calculate the KTU based on objective criteria, which will reduce the subjective assessment of each employee’s contribution to the common cause and prevent conflicts in the team associated with the calculation and payment of wages when using collective forms of remuneration.

R. V. Kazantsev,
Financial Director of LLC "UK Teplodar"

The labor participation coefficient is one of the options for distributing team earnings during collective work. It allows you to evaluate the benefits of each employee’s work using a point system. For what points will be awarded, and in what quantity, each enterprise decides independently. And wages will be calculated in proportion to the amount received: the greater the KTU, the higher the amount of payments.

The key link in any company is its staff. People are the most important resource that every enterprise needs, despite the widespread replacement of manual labor with machine labor. But how to evaluate the contribution of a particular employee to the common cause? There are many ways to do this, and one of them is calculating the labor participation rate.

Definition

The labor participation coefficient (KTU) is a conditional indicator for assessing the benefit of each employee in the work collective. Reflects how valuable an individual specialist of the company is, and what is his contribution to the overall results of work. It is applied to technical specifications to stimulate work, determine the motivational component of remuneration (bonuses, incentive payments).

Attention! The higher the K TU, the more benefit this employee represents to the company.

Calculation formula

To calculate the indicator, a point system is used. That is, for each useful action the employee is assigned a certain point, which is then summed up with the rest and divided by the number of points of the team/department.

Important! Each company sets its own criteria for accruing/writing off points.

K TU is found using the following formula:

• Bi is the sum of points for a specific employee;
• ∑B is the sum of points of all employees;
• N is the number of people in the team/department.

Application of technical specifications in practice

The use of the coefficient is justified if the enterprise uses collective participation in the labor process, and the overall result is achieved through joint efforts. It is precisely to determine the amount of this remuneration that the Technical Specifications are needed. It is used as a component of piecework wages.

Reference! To technical specifications when organizing team work, when each worker has his own qualifications and performs a certain area of ​​work, and payment is accrued to the entire team.

If other forms of remuneration for performance are used to calculate wages (fixed payments for achieving certain results, bonuses for fulfilling a plan in excess of the norm), in this case the coefficient is calculated on the amount remaining after deducting these payments.

Reference! If a team of 3 people is entitled to 20 thousand rubles. for performing certain work, but Ivan earned a bonus of 2 thousand rubles, then the remaining amount of 18 thousand rubles is distributed according to the coefficients.

The technical specifications are not used for individual payments to an employee. These include:

• benefits;
• additional payment for qualifications and experience;
• bonus for supervision and mentoring;
• overtime pay;
• hazard payments.

Who determines K TU? This is usually done by the foreman or shift supervisor. The issue of calculating the coefficient can be brought up for collective discussion.

Important! Calculation of the technical specifications cannot contradict the norms of labor legislation. The amount should not be less than the minimum required for this type of work.

Normative value

The base value of the coefficient is taken as one (1).

Thus, the higher the coefficient, the more valuable the employee’s contribution and the greater the amount of compensation for his work.

Calculation example

Since each team may have different methods for assigning points, let's take the following scheme as an example.

The team has 4 employees, 1 of whom is a team leader.

In total, the team receives 73 points and 250 thousand rubles. wages that must be divided in accordance with the Technical Specifications.

According to the terms of the task, employee Ivanov I.I. scored the most points. - 23. The coefficient of his labor participation in the team was more than 1. Accordingly, his earnings turned out to be higher - almost 79 thousand rubles. Trainee F.F. Fedorov earned the least points. His KTU turned out to be the least - 0.55. And the earnings are lower - 34 thousand rubles. You can download an example of calculations in Excel.

Advantages and disadvantages of the method

Advantages of using KTU:

• adequate assessment of the contribution of each employee;
• transparent scoring system;
• work is assessed objectively according to specified parameters;
• The method provides for the possibility of rewarding and punishing each employee.

Flaws:

• The technical specifications cannot take into account all aspects of the activities of each employee;
• evaluation criteria are subjective;
• it is necessary to constantly review the incentive/accrual scheme, especially in fast-growing industries;
• KTU can serve as a tool of influence on team members who are disliked by the manager.

It is best to calculate technical specifications based on objective factors, thereby reducing the likelihood of subjective assessment and preventing conflicts in the team.