ОПЛАТА ПРАЦІ В ДЕРЖАВНОМУ СЕКТОРІ: СОЦІАЛЬНО-ОБЛІКОВІ АСПЕКТИ

Abstract

The article concept the peculiarities of remuneration in the public sector of Ukraine, which is built on the basis of the application of tariff rates approved in the Unified tariff grid of grades and coefficients. It is noted that salaries in the public sector mostly do not meet the level of qualification requirements for personnel and cannot provide a decent level of remuneration. The single tariff grid consists of 25 tariff categories. The lowest is the first tariff category, accordingly, the tariff rate for the first category is the lowest and increases according to the increase in the employee’s tariff category. The amount of the tariff rate for the first tariff category is established annually in accordance with the size of the subsistence minimum for able-bodied citizens for the relevant budget year. Determination of the amount of official salaries of employees is established by multiplying the amount of the tariff rate of the first category by the corresponding tariff coefficient. It was found that the salaries of employees of 1-11 tariff categories determined in this way are lower than the approved amount of the minimum wage. Accordingly, such employees are paid additional wages up to the minimum level. This means that skilled and unskilled workers receive the same minimum wage. Such a situation does not stimulate staff to quality work. They are trying to correct the situation through additional payments and bonuses. But bonuses should be awarded for high achievements in work and be a way of encouraging employees. It is emphasized the need to bring the tariff rate of the first tariff category of the Unified Tariff Grid to the level of the minimum wage. The determination of the salaries of employees should be based on an increase in wages in accordance with the increase in their level of responsibility. This approach will be able to ensure a fair differentiation of the salaries of the personnel of state institutions depending on the working conditions, the level of qualification and the level of responsibility of the employees of the budget sector. In addition, a proposal is made to change organizational approaches to the system of material incentives and bonuses for public sector employees.