Labor participation. What is KTU in the composition of wages: concept, calculation formula. How KTU is calculated: basic principles

In manufacturing companies, collective forms of remuneration are successfully used with the calculation of the labor contribution to the release of the product by each member of the link or team. The total earnings (or extra earnings) are distributed among the members of the brigade in accordance with the individual contribution of each. The coefficient of labor participation (KTU) allows to observe the fairness and proportionality of the calculation. Let's find out what formulas the economist uses when calculating this indicator.

KTU: definition

There is no legal concept of the labor force participation rate. At enterprises, it is understood as a measure of the participation of an individual employee in the results obtained by an entire group - a brigade, a link or a shop. This means that, using KTU, they objectively assess the personal contribution of each worker and calculate the share of his remuneration. Since the assessment is calculated on the basis of the results of the labor of the working collective, for example, the volume of production, then the use of KTU is often practiced as an option for calculating the collective piecework wages (bonuses).

Labor participation rate: application features

The conditions for the definition and use of KTU are established by the labor collective and are fixed by the local act of the organization. It also indicates the option of applying the coefficient: the entire earnings of the working collective or part of the payroll, formed in excess of the accrued tariff, is subject to proportional calculation.

Depending on the payment systems used in companies, with the help of KTU, bonuses and one-time remuneration based on labor results, payroll savings, etc. are distributed.

However, individual payments that are not related to collective earnings are not subject to distribution by KTU. These include:

• allowances for class, length of service, professional skill;
• additional payments for harmful, dangerous working conditions, night time, overtime hours, going out on holidays, management of the work collective, etc.;
• remuneration for rationalization proposals;
• payment of sick leave certificates.

KTU (labor force participation rate): calculation

For the basic size of the CTU, the value 1 is taken, which characterizes the normal work with the implementation of the specified plans. It changes depending on the contribution of each employee in the team: it rises with increasing participation and decreases if the employee does not have the appropriate level of qualifications or admits an unfair attitude to work duties. The criteria taken into account in the calculation of the coefficient are set by the team independently, and the sizes of the applied KTU are determined by the decision of the team and drawn up in a protocol.

Example

The team of locksmiths in the production department consists of 4 people. They serve 4 types of equipment. Analyzing the parameters of the work of the brigade, a scoring system is used to determine the size of the CTU. Its essence is that each parameter is assigned a certain number of points. For example, for difficult working conditions - 2 points, light - 1 point, maintenance of the 1st machine - 1 point, 2 machines - 2 points, the ability to repair equipment - 3 points, etc.

At the end of the month, each employee of the brigade is assigned the amount of points corresponding to the contribution made, and the KTU is calculated using the formula:

KTU 1 = B 1 / ∑ B x H, where B 1 is the sum of points of the 1st employee, ∑ B is the total amount of points in the brigade, H is the number of workers in the brigade.

Let's calculate the amount of extra work for each member of the brigade based on the data presented in the table and the total amount of the brigade fund in the amount of 50 thousand rubles:

Full name of the employee	Number of points according to the protocol		Earning amount
Smirnov O.R.		0.87 (12/55 x 4)	RUB 10,902.26 (50,000 / 3.99 * 0.87)
Petrov T.R.		1.09 (15/55 x 4)	RUB 13,659.15 (50,000 / 3.99 * 1.09)
Simonov P.I.		0.65 (9/55 x 4)	RUB 8,145.36 (50,000 / 3.99 * 0.65)
Khlopov M.L.		1.38 (19/55 x 4)	RUB 17,293.23 (50,000 / 3.99 * 1.38)

KTU (labor force participation rate), the calculation of which is presented, is the most common and provides a sufficiently high level of objectivity, allowing to reduce conflicts in the team, since the amount of extra work is involved in the calculation, and the salary is calculated based on the established tariffs and the actual hours worked. However, when calculating salaries according to the principle of using KTU, the calculation algorithm is similar to that indicated, only the points system covers a larger number of parameters.

KTU - the degree of each employee's contribution to the good of the organization. What performance indicators affect and how to calculate them, read the article material.

From the article you will learn:

Application of KTU: general information

Company employees work with different returns, which can be calculated using KTU. The base value of the coefficient of labor participation is 1 or 100. This value is applied to the accruals of the company's specialists who, in the billing period:

• completed the assigned tasks;
• adhered to the established requirements for technology, quality, labor protection;
• observed discipline, work instructions;
• unmistakably fulfilled their official duties.

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The basic KTU decreases or increases depending on the indicators reflecting the personal contribution of the employee to the collective result of work. Each company determines the individual size of the labor force participation rate. The decision is made at a meeting of the brigade and is documented in the minutes. In the future, it is produced daily accounting parameters, after which calculations are performed.

Criteria that reduce KTU	Indicators that increase KTU
Failure to comply with the orders of the head. Violation of technological processes. Failure to fulfill the plan. Marriage, poor quality of work. Violation of discipline. Failure to comply with labor protection requirements. Performing work without instruction, admission, protective equipment. Use of faulty equipment, tools, technology.	Demonstration of initiative, activity in the performance of organizational and technical work. The solution to a complex, responsible task. Completion of work on time or earlier. Mentoring. Publicly useful activity. Overtime work.

KTU is usually used for piecework payments. The tariff part is charged at hourly rates, hours worked. Payment according to the coefficient and the premium are paid from the extra-tariff part of the payroll.

With the help of KTU, such additional payments are distributed as:

• awards for labor achievements;
• one-time remuneration.

When developing a KTU system, many nuances must be taken into account. The remuneration and incentive system should be transparent, fully understandable and fair. Any employee should understand why he gets less than another specialist with the same education and qualifications. Employees need to be explained how the labor force participation rate is calculated.

The main condition for the use of KTU is the collectivity of labor. The labor participation rate is not determined for individual payments, since the calculation is not possible. It cannot be used when calculating:

• compensation for harm;
• night shift surcharges;
• overtime work;
• additional payments for work on weekends, holidays;
• bonus;
• additional payments for the management of a department or a team;
• premiums for qualifications;
• any benefits.

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How to calculate the employee participation rate

How to calculate the coefficient of labor participation of an employee should be decided by the company's specialists, based on the field of activity. At the first stage, heads of structural divisions may offer to fill out a questionnaire to calculate objective parameters and criteria for evaluating the effectiveness of employees.

The list of questions should cover all spheres activities, interests of the organization and employees. To avoid demotivating employees, it is better not to make major changes to the existing payment system, but to pay a bonus.

The calculation of KTU is based on the application of a system of established parameters, where a point is assigned to each of them. Each employee of the team or department is assessed, receiving a certain number of points. Then the points are summed up. To use the participation rate formula, you need to know the exact number of workers in a department or team.

KTU = (0/1 + 2 + 3 + ……. + N) * N, where:

• KTU - coefficient labor participation;
• 0 - evaluation of the parameters assigned to each employee;
• 1 + 2 + 3 +… .. + n - the total amount of points;
• N is the number of employees in a team or department.

The main criteria to be applied when assigning points to employees.

1. Difficulty of work: very hard work - 3 points, moderate - 2 points, light - 1 point.
2. Load: maximum - 3 points, average - 2 points, minimum - 1 point.
3. Work with equipment: 1 point for each type of equipment.
4. Maintenance of tools, equipment: 2 points.
5. Quality of work: 1 point for control and compliance.
6. Responsibility: up to 3 points, from which points are deducted in case of violations.

EXAMPLE

How to calculate the labor force participation rate

The team has five employees who manufacture parts. For the fulfillment of the plan, 1000 monetary units are required. The first specialist carried out the plan and made the norm. Its CTU is 1. The second has exceeded the plan by a quarter. Its CTU is 1.25. The third made the quota, but broke the machine, resulting in downtime. Its CTU is 0.5. The fourth one repaired the machine, so he received additional points. Its coefficient is 1.6. The fifth specialist had to take time off, so he worked less than the others. Its CTU is 0.65.

Labor force 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. It can only be used in collective work.

When applying 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 determine the formula for calculating the indicator, you must first decide what kind of value it is.

First of all, it is a way of individually calculating personal achievements in. This indicator can become the basis for the formation of wages, but at the same time it should be understood that with low coefficients, the employer will not be able to reduce the level of payments below those that were stipulated in the employment contract at the beginning of working interaction. Accordingly, this value is very problematic for use in calculating basic wages. On the other hand, the calculation of 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 the production of products in excess of the established standard.
2. A one-time payment, which is charged based on the revision of norms or terms.

Where is the coefficient applied?

The labor force participation rate is a rather specific tool. The fact is that its use is possible only in work collectives that perform one 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. Evaluate the output should be based on the amount of products produced for a certain period of time. Most often, a month is considered a calculated interval, but it also happens in a different way. For example, a team can work on a project, and the monetary result is achieved only after the final delivery of the finished product. In this case, a base salary can be paid to everyone on a monthly basis, and an additional payment is given according to the achieved result.

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

1. Payment of overtime hours worked.
2. Payments for work on weekends and holidays.
3. Surcharges.
4. Compensation for work at night.
5. Seniority and qualifications allowances.
6. Additional payments for mentoring or team leadership.
7. Rewards for rational suggestions made.

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

Impact on the size of wages

The basic indicator of this coefficient is one. That is, it is precisely this amount of payments that 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 documents of the organization. The employer is obliged to take into account that the establishment of minimum values ​​should not violate legal norms, reducing the due wages for hours worked. For example, in the Regulation it can be determined that the minimum possible value is 0.5, and the maximum is 2.0. This definition is rather arbitrary, and in each case, its values ​​are considered.

Thus, the employee will in any way receive the established minimum wage for his labor, but in order to increase it, a number of additional measures will have to be performed. There are many factors that affect the growth or decline of the coefficient, but each individual organization can apply them selectively, and not in full.

Calculation rules

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

1. Calculate the amount to be distributed among the employees of the team.
2. Find out the number of members of the brigade, on which the due amount will be divided.
3. Calculate the ratio 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 within a month. As a result, they calculated the following coefficients:

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

The final indicator is 4.4, and the amount for distribution is 42,000 rubles.

APPLICATION OF THE LABOR PARTICIPATION RATIO IN REMUNERATION FOR EMPLOYEES OF A CONSTRUCTION ORGANIZATION

In case of non-fulfillment of production standards, marriage and idle time through no fault of the employee, the wages cannot be lower than two-thirds of the tariff rate (salary) established for him;

If the production standards are not met through the fault of the employee, payment is made for the work actually performed;

Complete marriage and idle time due to the fault of the employee are not subject to payment;

Partial defects due to the fault of the employee are paid at reduced rates, depending on the degree of product suitability.

Table 6

Surname and initials		Hourly tariff rate, rub.	Number of hours worked, h	Tariff salary, rub. (gr. 3 x		Calculated value (gr. 5 x	Piecework earnings, rub.	Premium, rub. (gr. 7 x, 526 57)	Total earnings, rub.
Petrov P.A.
Ivanov V.I.
Blinov A.S.
Kuskov L.K.
B.P. Sedov
Sidorov S.S.
Yalovik V.I.

Break-in distribution coefficient: Cr.pr = 1,000,000 rubles. / 1 530 255 rub. = 0.653 49.

Distribution coefficient of the premium: Cr.p = 805,781 rubles. / 1 530 255 rub. = 0.526 57

June 21, 2006

Semyon Redko, economist

Nikolay Svirid, economist

The Chief Accountant. Construction "No. 2, 2006

KTU is a numerical indicator of an employee's performance. At the same time, taking into account various kinds of criteria and using a special formula, it is possible to calculate who worked and how. As a rule, such a calculation is necessary for calculating allowances and surcharges to the salary. In the article, we will dwell in more detail on the scope and procedure for calculating KTU.

Scope of application of KTU

KTU is a quantitative expression of the participation of a particular employee in the general production process.

The labor force participation rate is usually required to calculate additional allowances or surcharges. For comparison: if we take into account only the rate of hours worked and the qualifications (category) of the employee, then this gives rise to the depersonalization of labor. In turn, KTU “helps” the employer to understand who and “how much” has invested in the process.

Despite the fact that the Labor Code of the Russian Federation does not contain such a term as KTU, in practice more and more employers, especially when it comes to team (collective) work, are resorting to such an assessment of labor. Of course, from one worker there will not be such a result as from teamwork; but the employer clearly sees who really worked.

We draw your attention to the fact that KTU cannot be used to calculate the salary by position. This type of earnings cannot be changed without objective reasons (for example, a change in position, a decrease in the number of working hours, etc.), and if, for example, KTU is less than 1, then this automatically reduces the amount of earnings to which the coefficient is applied. Since the legislator prohibits the worsening of the employee's position in comparison with the Labor Code of the Russian Federation and making his earnings, which was agreed upon when hiring and included in the text of the employment contract, to do less depending on the indicators, it can be concluded that it is advisable to apply the KTU for calculation of incentive payments.

As noted above, KTU is used in the collective form of remuneration, which is one of the types of piecework remuneration. At the same time, KTU can be used for:

1. Distribution of total earnings for the entire brigade.
2. Distribution of additional, saved or over-allocated funds.

An example of distribution by KTU can be, for example, a bonus for an increase in production volumes, savings on the salary fund, etc. The organization has a saved wage fund of 50,000 rubles. The leader made a decision to award the award to the entire team. In order to distribute the amount, the KTU coefficient is used.

At the same time, there are so-called individual payments that cannot be associated with KTU. We are talking, for example, about additional payments for difficult or harmful working conditions; allowances for seniority, class, seniority, etc. - that is, you are payments that are associated with the position of the citizen or his personality.

The advantages of using KTU are:

• individualization of the employee's work;
• the option of material punishment for failure to perform their part of the work in a team;
• adequacy in assessing the work of an employee.

Cons of using KTU:

• in the presence of a conflict in the brigade - the possibility of manipulation;
• not always accurate criteria for evaluating personnel.

If KTU is used at the enterprise, then it is used constantly, and not once a year or every 3 months. Otherwise, employees have the right to apply for the protection of their rights to the labor inspectorate.

The introduction of KTU in production requires not only the correct documentation, but also the training of employees, since we are talking about the definition of labor criteria, mathematical modeling of work, etc. It is necessary to inform the employees what the size of their wages will depend on, what indicators will be taken into account, that is, to carry out large-scale campaigning and explanatory work.

What is the formula for the calculation?

Since the legislator in the Labor Code of the Russian Federation does not explain how KTU is calculated, the employer has the opportunity to develop his own system for calculating the coefficient in relation to the specifics of the work of his enterprise. Let's consider one of the variants of the formula.

Labor indicator = basic KTU + K (decreasing or increasing criteria).

As a rule, the basic CTU is equal to 1 or 100. In other words, if there is no need to apply a decreasing or increasing criterion, then the premium is paid in the basic volume; but if a downward criterion is used, the required number of points is deducted. The same happens with raising criteria.

The employer must approve by a local act not only the calculation formula, but also a list of lowering and increasing criteria. This is done, as a rule, in the form of a table and communicated to all employees.

The salary of an employee using KTU will consist of the following parts:

• base salary (tariff rate);
• individual allowances;

The second version of the formula might look like this:

KTU = Y / sum Y * number of team members, where

Y is the number of points earned by one employee;

Sum Y - the number of general, brigade balls.

In the above formula, there is no indication of decreasing and increasing criteria. However, they are included in the Y indicator.

In this case, all data should be tabulated. As a rule, the calculation is made by the team leader or an employee of the HR department. Of course, the indicators can change on a monthly basis; however, we recommend that the amount of the KTU be communicated to the employees before the approval of its manager, so that the employee can express his claims in case of disagreement before the money is transferred.

The second option for calculating the indicators of KTU is at the council of the brigade, where all points are calculated, decreasing and increasing coefficients are considered, etc. This is done in order to make the calculations transparent. The meeting is drawn up by the protocol, which is transferred to the head of the organization.

Criteria that lower performance

The employer develops the criteria that can lower the overall indicator of KTU independently, taking into account the specifics of the work of employees. All criteria are collected in one table and the size of points is put in front of each, by which the indicator is reduced.

Here are some examples of lowering criteria:

• being late for work;
• being late from lunchtime;
• non-fulfillment of daily indicators as a percentage);
• violation of labor discipline;
• work without protective equipment;
• non-compliance with labor protection requirements;
• defects in products;
• misuse of production equipment;
• refusal to comply with the orders of the management;
• work on faulty equipment;
• untimely fulfillment of the instructions of the management, expressed in a decrease in the performance of the brigade.

The list of criteria lowering the KTU indicator can be expanded. However, all the criteria should not only be communicated to employees with the indication of quantitative data of the decrease, but also explained with specific examples.

It is not allowed to “invent” new criteria without bringing them to the attention of employees in order to manipulate their labor. Otherwise, the guilty person will be held administratively liable according to p. 5.27 of the Administrative Code and will be forced to pay a fine.

Criteria that improve performance

The list of raising criteria is also developed by the employer. These may include the following:

• an increase in the volume of work;
• introduction of new production methods;
• overtime work;
• mentoring a new team member;
• non-standard solutions to complex problems;
• fulfilling the duties of an absent team member along with your work;
• participation in public life;
• high production culture;
• strict adherence to safety instructions.

The list of criteria can be expanded. A quantitative indicator of the increase should be prescribed next to the criterion.

Thus, the use of KTU at the enterprise for the purpose of calculating additional payments and allowances is applied only if there is an appropriate local act (indication in the collective agreement, labor agreement with the employee). At the same time, all provisions of the system are communicated to the employees, including the calculation formula and indicators that decrease / increase the value of the CTU.