Salary optimisation in Ukraine in the context of the economy europeanisation

The effectiveness of the system of payment for years of service also lies in the fact that it significantly contributes to the creation of an environment of cooperation and mutual assistance, as well as that it establishes a direct link between labour and wages and forms a flexible attitude of workers to relocation. Thus, the dependence of wages in this country on age and length of service should not be taken literally. The Japanese constantly emphasise that this is just an outer shell, which is deceptive. In reality, the salary increases not for the length of service and age of the person, but for his work skills and professionalism, which, admittedly, increase with increasing length of service. If such growth does not affect the increase in productivity and skills of the employee, the amount of remuneration in this case (which is extremely rare) does not increase.

2. The second feature of the Japanese system of remuneration of workers is the dependence of the latter on the so-called peaks of life. This clearly indicates the real concern of the state for a particular person. The employee feels and knows that in difficult life situations he is not alone, that the company will help him financially. Living in such conditions is much calmer and more reliable, and therefore the appropriate attitude of the employee to the enterprise is formed and his self-sacrifice is formed. Thus, the Japanese economy can be described as socially oriented.

3. Apart from seniority and qualifications, an increasing influence on the growth (or decrease) of wages has an indicator of the actual labour contribution of the employee, i.e., an indicator of the actual results of their work. This is the third feature of the wage system in Japan. The mechanism of this relationship at different enterprises of the state is different. For example, there are certain gradations in groups of workers - for “white” and “blue collar”. In other words, under equal conditions (experience, education, position, etc.) employees who are in the same group, depending on the actual results of work are attributed to different grades for pay. As of today, in Japan, wages are more than 60% of total wages, and this trend is growing.

There is a certain variant of interrelation of payment of work of workers with actual results of their work. According to the results of the latter and, accordingly, the level of payment, all employees are divided into 5 ranks. Notably, this classification is mobile. Each employee of the company is faced with the task set by him and his immediate supervisor. After 6 months, based on the results of her work, the employee independently assesses to which salary rank he belongs. If he completed the task by 120% - to a special rank (highest) - “5”, if 100% - “4”, 80% - “3”; 60% - “2” and 40% - “1”. If the estimates of the employee and his manager coincide, this rank is assigned to the person for the next 6 months. If the assessments are different, an interview is conducted, the parties present their arguments for their assessment and find a common solution.

4. Dependence of managers' salaries on the results of the enterprise is the fourth feature of the Japanese remuneration system. All workplaces use a system of so-called floating salaries. For example, the basic rates of the plant director, shop managers, other managers vary depending on the dynamics of the cost of production, the volume and range of production and other indicators for which a manager is responsible. By the way, the head of the shop has a salary of 700 thousand yen. If his shop has reduced the cost of production by 10%, the salary will automatically increase by the same 10%, etc. These conditions are determined by the provisions on remuneration at a particular enterprise. By the way, the President of the Japan Center for Productivity of Socio-Economic Development, who previously headed a large oil company, gave the following example. Once the company was in crisis, and he was forced to convene all managers to discuss with them the size of the reduction of their salaries and bonuses (these measures in Japan are a priority and mandatory for every company). As a result, the head of the company reduced his salary by 20%, senior managers - by 15%, middle - by 5-10%. And this was done voluntarily, based on a survey of each leader. At the same time, earnings for all workers were increased by 30%. Due to this adjustment of the salaries of managers and employees in one or two months, this company was rehabilitated, and no staff reductions were made. In Japanese companies, they prefer to transfer problems better to managers than to workers.

5. The fifth feature of the wage system in Japan is the presence of one of the world's lowest wage differentials (it is lower only in Sweden - 1:3). This means that the lowest-skilled worker receives only three times less than the highest-skilled worker. In this country, a locksmith, salesman, engineer, doctor receive 4-5 times less than the president of the company, as an example, in the company “Nissan”, where the CEO receives 5 times more than an employee of the lowest qualification [40, p. 182].

So, is it good or bad? Is it possible to use this experience in Ukraine? From our point of view, this is one of the 5 named features of incentives for Japanese workers, namely low differentiation in wages, is unacceptable for Ukraine. So far, this feature (which is this paradox) is inherent in the economy of highly developed countries. If you use this ratio (1:3), Ukrainian companies will have significant problems with highly qualified workers, engineers, directors. As for the 10% of the richest Japanese, their income is only 2.8 times higher than the income of 10% of the poorest [40, p. 197].

Conclusions

The existence of many intra-industry tariff grids in Ukraine in practice only complicates law enforcement. If there really was a Unified Tariff Grid, which would consider all professions, their features and the specifics of working conditions, there would be no need for each sector of the economy to develop its own tariff grid. Currently, there is a situation when within the UTS itself there is a significant number of other internal tariff grids in various areas and industries. The UTS should be developed based on the Dictionary of Occupational Titles, as it is the unified act that contains a list of professions that exist in the economic life of Ukraine. Therefore, each of these professions must be assigned its own tariff coefficient and the corresponding category.

In Ukraine, the tariff rate is the main initial normative value that determines the amount of wages. Tariff rates set the amount of wages for workers who perform various jobs per unit time. The formation of the tariff grid (salary scheme) is carried out based on the tariff rate of the worker of the 1^st category and inter-qualification (inter-job) ratios of the sizes of tariff rates (official salaries). To differentiate wages according to working conditions, increased tariff rates of the 1^st and subsequent categories are set, as well as lists of occupations of employees whose work is paid at higher tariff rates are considered.

Using tariff grids and tariff-qualification categories, the size of tariff rates of specific employees is determined considering their qualifications and the complexity of their work. The higher the level of qualification of the worker, the higher the tariff rate based on which his salary is calculated. Therewith, the number of digits of the tariff grid is not regulated by the state (except for budgetary institutions) and for different organisations and different sectors of the economy it may be different. Tariff rates in many sectors of the economy are differentiated depending on the intensity of the labour process. The tariff rate of an employee of the 1st tariff category may not be less than the minimum official salary (tariff rate), which is equal to the subsistence level for able-bodied persons. Wage growth should depend on the employee's qualifications, level of education, and productivity.

Recommendations

The scientific value of this article is that the authors, based on the understanding of international, foreign experience in the formation of an effective wage system, for the first time identified applied problems of the wage system in Ukraine and revised the approach to its formation. Thus, the authors insist that the tariff rate of the worker of the 1st tariff category cannot be less than the minimum wage. The minimum salary must also be not less than the minimum wage. This, according to the authors of the article, will overcome the burden on employers to pay supplements to the minimum wage. And as for employees, this approach will be more balanced and fairer.

Inter-job ratios of tariff rates should be based on the unit for which the indicator is taken, not lower than the minimum wage. It is proposed to install them at the state level, based on a factor of 0.02. This will allow implementing a fair and balanced approach to the establishment of salaries, as each tariff category itself has a differentiation depending on the complexity and prestige of the profession.

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