Abstract
The theoretical and methodological principles of further development and improvement of the tariff system of labor remuneration were studied. The existing tariff systems for workers' wages have proven highly imperfect. They contain certain rudiments of tariff systems of directive and planned economy. Scientific and theoretical approaches were determined, and the optimal algorithm for the formation of motivational HR engineering based on a flexible tariff was developed. Methodical and practical recommendations for choosing the absolute value of the tariff rate of the first category using reduction on a flexible basis are proposed. Two methods have been developed: calculation-analytical and market, which show the socio-economic vector of the further development of the tariff system and provide a wide choice of the most optimal size of the tariff rate, which, on the one hand, ensures the necessary and sufficient level of wages, and on the other - causes high motivation workers to perform the assigned operation, work or set of results in certain organizational and technical conditions of production. In the first case, it is recommended to take either the average level of wages formed at the enterprise, economic sphere, industry, region of Ukraine or the officially established size of the consumer budget - subsistence, rational, elitist, etc. In the second case, the tariff rate is determined based on the market price of the labor force formed on the local, regional, or national labor markets. A wide selection of indicators enables any enterprise to conduct a balanced tariff policy, considering its financial condition and the need to ensure the appropriate level of wages and motivate workers to work both as a basis for calculating the first-tier tariff rate and as a certain socio-economic reference point for the further development of the tariff system. Keywords: tariff rate, salary, tariff system, HR engineering, motivation, tariff category.
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