SYSTEM OF LABOR REMUNERATION OF SCHOOL WORKERS: REGIONAL PRACTICE,                     PROBLEMS AND SOLUTIONS

Gusyatnikova Alena Gennad'evna, Filing clerk, secondary school № 66 (1a Meditsinskaya street, Penza, Russia), aljona-gusjatnikova@rambler.ru
Medushevskaya Inna Evgen'evna, Candidate of economic sciences, associate professor, sub-department of economics and finances, Penza branch of the Financial University under the Government of the Russian Federation (33b Kalinina street, Penza, Russia), iem1616@ mail.ru

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Background. Salary plays a huge role in economic development of the state, raising people’s well-being and expressing a broad aspect of economic relations between the society, labor collectives and workers regarding their participation in public work and payment thereof. Remuneration is the main factor affecting the labor productivity, and hence impacting the operating results of an enterprise in whole. Any organization seeks to optimize the system of remuneration. The purpose of the work is to study the modern remuneration system of secondary school teachers, to identify its specificity, problems and to suggest measures to address them.
Materials and methods. Implementation of the research objective was achieved through the analysis of teachers' salaries of Penza schools of different categories, the average wage of teachers in Penza region, in general in Russia and regions. The methodology included statistical methods, the method of comparison, and others.
Results. The authors investigated the dependence of wage determination on the base salary, incentives and raising factors. The article describes the regional practice of wages’ calculation for school workers established by the Office of Education of the city of Penza. The authors revealed the contradictions and problems of implementation of the new system of labor compensation of school workers, as well as suggested ways of improving the practice of calculating remuneration of teachers in secondary schools of the Russian Federation.
Conclusions. The study revealed the specifics of a payroll employee of the educational sphere, the principles that should be followed when calculating remuneration for teachers at secondary educational institutions. It is necessary to develop clear criteria for evaluating the performance of teachers at school, to transfer to a guaranteed minimum hourly wage amount. The authors justified a new approach, according to which the job-based payment acquires a function of investing into a person.

wage system in educational sphere, specificity, salary of teachers in secondary education, regional practice of payroll accounting of teachers.

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