Methodology of Labor Remuneration Differentiation in the Context of Human Capital Assessment

Abstract

The article analyzes the author’s methods of differentiation of base salaries and base salary rates by professional qualification groups in the budget sphere. These methods allows differentiation between base salaries, both within the professional qualification group, and between the levels of professional qualification groups, depending on the value of the employee’s human capital. The proposed integral coefficient reflects the excess of the base valuation of human capital of the employee, the appropriate qualification level compared to the base valuation of human capital of the lower qualifying level of professional qualification group. The coefficient of intellectual and labor personnel efforts provides an opportunity to objectively differentiate base salaries and base salary rates on professional qualification groups. The use of these coefficients provides condition for objective differentiation of base salaries (base official salaries, base salary rates).