Author(s): Maxat Junusbekov,Serikbay Ydyrys,Malike Munassipova, Botagoz Almukhambetova and Zhanture Zhetibayev
This article deals with the problem of salary structure optimization in business sector organizations in Kazakhstan, there is discussing relevant aspects of optimizing the remuneration structure based on the need to construct modern tariff systems as the basis for salary formation. Based on the analysis of foreign experience, specific proposals have been developed to improve legislation and apply modern tariff models of remuneration. An analysis of statistics data shows that in almost all types of economic activity there is a tendency towards an increase in the share of tariff rates in the average salary. Distinctive features can be found in the dynamics of the studied indicator in different regions of the Republic of Kazakhstan. In all of the country’s regions, there is a tendency towards an increase in the share of payment at tariff rates and official salaries in the general payroll fund. An illustrative example of constructing tariff scales is presented in a suitable table form. The conducted research proves that grading remuneration systems contradicts the current labor legislation of the Republic of Kazakhstan. Therefore, it seems objectively necessary to introduce the relevant amendments to the current labor legislation. This will strengthen the incentive role of the fixed (relatively guaranteed) part of the salary based on the establishment of fair pay for workers of various professional qualification groups.