The payroll period in the form. Payroll accounting
The salary plan (including the average monthly) is calculated at the enterprise, in accordance with the law, during each month (vacation, business trip, downtime, performance of duties of an absent employee, for calculating severance pay, etc.).
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Calculation of the average monthly wage of an employee in 2017
Basic payroll operations, for which you will need to calculate the average monthly wages employee, in the current mode:
- payment vacation payments, as well as payments unused vacation, in case of dismissal;
- calculation of payments, while maintaining the average monthly salary at the main place of work;
- calculation of wages during the period of technological (and other types) downtime, through the fault of the employer, or natural disasters and other force majeure;
- calculation of severance (and other types) benefits for termination of an employment contract, staff reduction, etc .;
- for calculating disability benefits (in accordance with the sick leave);
- to calculate payments for working hours on business trips;
- providing information about the average monthly wage and other data (contracts, orders), at the request of the employee, in person;
- others.
Formula and procedure for calculating wages in 2017
The calculation of wages in 2017, as in earlier periods, is regulated by article 139 of the Labor Code of the Russian Federation and the Regulation of the Government Russian Federation 2007 (as amended from time to time). Key indicators for calculating average wages in 2017:
The amount of remuneration accrued in the period specified by law (12 months). Or in the case of less than twelve months worked, then all days worked are taken into account;
Working hours according to the calendar (all calendar days in a year are added up, divided by 12 - the average statistical time for each calculated year is displayed; in 2015, the average monthly number of days is 29.3).
The basic formula for calculating wages (average) is:
Average salary = Payments (for 12 months) / 12 (months).
Calculation of the average monthly wage formula (Z):
Z monthly average. = Z average / t average month. ,
where t month-average is the average of the number of days in each month.
Thus, the calculation of wages of employees (detailed formula):
Z Wed days = ((Z base every month + Z additional every month) / 12 / 29.3,
where Zav.dn is the average daily wage of an employee;
Z-base every month - basic salary for 12 months (basic salary includes salary, tariff (hourly tariff rate), or piecework);
Zdop.each month - additional salary for 12 months (the additional salary fund includes all kinds of payments: additional payments, allowances, bonuses, remuneration, odds, night, overtime, etc.).
An example of calculating the wages of employees
Nikolai Ivanovich Petrov worked for 12 months in 2015, and since January 2017 he decided to take a vacation. An accountant-calculator needs to calculate the average monthly salary of an employee to calculate vacation payments.
Petrov works as a design engineer, the salary is "bare salary", without additional payments and incentives, which is equal to 30,000 rubles. The employee worked the whole year in full (without absenteeism, for any reason). Petrov has no additional salary.
The average number of days is set annually, approved on 04/02/14, and is 29.3 (indicator of 2015).
Calculation of wages according to the salary of an employee, example (Petrov N.I. average daily rate, based on the official salary):
Zw.d. Petrov = ((30,000 + 0) * 12) / 12 / 29.3 =
we simplify the formula, due to the fact that Petrov's salary every month is consistently equal to a salary of 30,000 rubles,
30,000 / 29.3 = 1,023.89 rubles.
Further actions of the accountant-calculator are reduced to multiplying the average daily earnings by the number of vacation days, from this the amount of vacation pay Petrov N.I. will be formed.
Nuances and exceptions in calculating the average salary of an employee
It should be emphasized that it is not taken to calculate the average daily wage, time and remuneration for this period, if the employee:
- was absent from work, used days (with the preservation of the salary);
- received an allowance from the Foundation social insurance(sick leave, pregnancy, childbirth, nursing);
The indicated periods are not taken into account, based on the logical conclusion - they have already been paid with the preservation of the average daily earnings.
If the employee, for example, was in maternity leave, then the average wage is calculated based on the amount of payments accrued for the period, before the maternity leave.
Let us consider an example when, in one month of the year, an employee was absent for any other reason, at the main workplace, with the preservation of average earnings, or received an allowance. Example of payroll calculation (daily average):
Chief economist, N.P. Kalinina worked in the period of 2015 - 11 months completely, 1 month (November) was absent, due to important negotiations and preparations for them. For the period of negotiations, the average salary of N.P. Kalinina, at the main place of work, was preserved. The number of days actually worked in November at the main site is 2 days.
The employee's wage fund consists of:
salary - 50,000 rubles;
additional payment (for high qualifications of the employee) - 25% of the salary.
In January 2017, N.P. Kalinina vacation, according to the schedule.
The calculation scheme is as follows:
We determine the amount of payments in the period of 2015, they include a salary, an additional payment for full months and for incomplete November:
Zassigned = basic salary for 11 months. + Salary additional for 11 months + salary basic and additional for 2 days of November
Z = (50,000 * 11) + (50,000 * 25% * 11) + (50,000 / 159 * 2 * 8 + (50,000 / 159 * 2 * 8) * 25%) = 550,000 + 137500 + (5031 , 56 + 1257.86) = 693789.42 (rubles).
We determine the time, for this, the number of fully worked months (11 months) is multiplied by 29.3, to this number we add 2 days worked in the twelfth month:
11 * 29.3 + 2 = 324.3 (days).
We determine the average daily salary, for this we divide the amount of payments by the amount of days:
Z average = 693789.42 / 324.3 = 2139.34 (rubles).
In Kalinina's example, the additional salary fund is represented by an additional payment for highly qualified work. In calculating the average salary, instead of (or together) additional payments for high qualifications, any additional payments and allowances, bonuses and other payments of this period may participate (according to the same scheme).
Also, during the billing period (year), temporary surcharges and surcharges (by order) can be charged or withdrawn, they must also be taken into account in the calculation.
For example, if Kalinina N.P. assigned (by order) an additional payment for combining (during the absence, in January 2015, of the head of the personnel department), in the amount of 20% of the official salary (chief economist), then the calculation of her average daily salary would change its form as follows:
Z = salary main 11 months + Salary extra 11 months + salary basic and additional november + salary additional combined jan.
Z = 550,000 + 137,500 + (5031.56 + 1257.86) + (50,000 * 20%) = 550,000 + 137,500 + (5031.56 + 1257.86) + 10,000 = 793789.42 (rubles).
Z average = 793789.42 / 324.3 = 2447.70 (rubles).
Payroll accounting
Like any other cost item, salary is reflected in the accounting of the enterprise. The procedure for accounting for payroll calculations includes:
- calculation of basic and additional salaries;
- withholding employees from salary;
- calculation of contributions to funds (social. fear, accidents, unemployment, etc.);
- salary payment;
- payment of contributions to funds.
All transactions related to labor remuneration form the 70th account (accruals - credit, deductions - debit). Postings are made on the last day of the month.
The main points of salary accounting:
- daily / monthly maintenance of timesheets of the used working time, each employee (manually or automatically);
- maintaining a personal account of each employee, with a detailed entry into it of all charges and deductions in the year (it is extremely necessary for calculating average salary); opening, from the new year, a new personal account;
- maintaining a statement on the issuance of salaries to employees (payroll).
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Upon admission of any employee to the enterprise,labor contract or a contract is concluded. At the same time, an order of the head of the enterprise is issued, the second copy of which is transferred to the accounting department. Based on the order, a personal card is filled in, the employee's personal account is opened and an entry is made in the work book.
The order is the basis for calculating the employee's salary from the date specified in it and the method of calculating it (time-based or piece-rate). The main condition of these documents according to Art. 57 of the Labor Code of the Russian Federation is the amount of wages, the timely calculation and correct calculation of which must be provided by the enterprise - the employer.
How the salary is calculated - the salary is calculated based on the tariffs established at the enterprise, piece rates, salaries and information about the time actually worked by employees or information about the volume of products produced. Payroll is calculated based on documents such as staffing table, pay clauses, employment orders and employment contracts.
These documents establish the size and form of remuneration for a particular employee. In addition, there are documents on the basis of which the salary can be changed up or down: memos, orders for bonuses, etc. The regulation on remuneration provides for incentive payments and the procedure for calculating salaries in relation to each category of employees of the enterprise.
There are several forms of remuneration: time-based and piece-rate. With time-based wages, wages are paid depending on the hours worked and on the qualifications of the employee. With piecework wages, wages depend on the quantity of products produced. Labor remuneration does not depend on the type of enterprise and is made in accordance with the Labor Code of the Russian Federation. V state enterprises the system of remuneration is established by the state.
How to calculate the salary for piecework wages - the calculation is made based on the piece rates set for the product and the number of processed products. Accounting for the production of workers is carried out by foremen, foremen or other workers who are obliged to perform these functions. Primary documents for accounting for production and payroll are developed by the enterprises themselves. These can be orders for piecework, acts of acceptance of work performed, route maps, etc. Most often, the piece rates established for the manufacture of a unit of production are constant, therefore the worker's earnings can be defined as the product of the piece rate for the volume of manufactured products.
With a time-based form of remuneration, wages depend on the amount of time worked. To account for the actual hours worked, a timesheet (T-13 download) and a payroll (form T-12) are kept. As in the previous case, the documents must have required details and comply with the requirements of Law No. 129-ФЗ dated November 21, 1996 "On Accounting".
How payroll is calculated (example). The employee has a time-based wage. The daily wage rate is 500 rubles. In March, he worked 22 working days. The employee's salary for March will be: 500 rubles x 22 days = 11,000 rubles. Calculation of wages with a piece-rate form of remuneration is somewhat different.
Suppose the enterprise has set piece-rate prices for the manufacture of part A -16 rubles / piece, part B -20 rubles / piece. In a month, the worker made: parts A - 200 pcs., Parts B - 500 pcs. The employee's salary per month will be: 16 rubles. x 200 pcs. + 20 rub. x 500pcs. = 3200 RUB + 10,000 rubles. = RUB 13,200
From January 1, 2010 the law No. 212-FZ of 24.07.2009 came into force. "On insurance premiums in Pension Fund RF, Social Insurance Fund of the RF, Federal fund compulsory health insurance and territorial compulsory health insurance funds ", as a result of which the unified social tax and payroll calculation has changed. From January 1, 2010 for payments and remuneration in favor of individuals enterprises are obliged to assess contributions for compulsory pension, social and health insurance... The rates of insurance contributions to these funds in accordance with Art. 12 Law No. 212-FZ from January 01, 2011 have been increased.
The employee's salary, which he will receive "on hand" is the difference between the accrued amounts of payment for all types of work performed by the employee and the amount withheld from the salary.
In accordance with Ch. 23 of the Tax Code of the Russian Federation, personal income tax (PIT) is withheld from wages. The tax rate is set at 13% of the accrued amount. Personal income tax is calculated from all employee income received by him in cash and in kind, as well as from material benefits(for example, obtaining a loan at a rate lower than the refinancing rate of the Central Bank of the Russian Federation). To determine the amount of personal income tax due to accrual, one should also take into account the tax deductions provided for by Articles 218-221 of the Tax Code of the Russian Federation.
An employee who is listed in this enterprise, as the main one, is provided with a tax deduction of 400 rubles per month until the employee's income exceeds 40,000 rubles. From the month in which income exceeds 40,000 rubles, this deduction does not apply. A tax deduction of 1,000 rubles per month is provided for each child under the age of 18, as well as for each full-time student under the age of 24 (this deduction is also provided only to employees at the main place of work). Starting from the month in which the employee's income was 280,000 rubles, this tax deduction is not provided.
From accrued salary in accordance with current legislation deductions can be made. The types of deductions are given in Art. 137 of the Labor Code of the Russian Federation. The main deductions include: deduction of the advance paid on account of wages; overpaid amounts resulting from counting errors; accountable amounts not returned in a timely manner; upon dismissal of an employee before the end of the working year for which he has already received his annual paid leave, for unearnedvacation days.
In addition to these amounts, the accounting department of the enterprise has the right to withhold: alimony for enforcement orders; compensation for material damage caused; deductions for the amounts of loans and credits granted to the employee; other deductions in the presence of an employee's statement (in favor of insurance organizations, etc.).
Do not forget that in accordance with Art. 138 of the Labor Code of the Russian Federation there are restrictions on the amount of deductions:
- at each payment of wages overall size all deductions may not exceed 20%, and in cases specifically provided for by law - 50% of the wages due to the employee;
When deducting from wages for several executive documents the employee must retain 50% of the earnings.
Let's calculate the employee's salary for February 2011. In January 12,000 rubles were accrued. A tax deduction was applied: for oneself - 400 rubles, for a child - 1,000 rubles. Personal income tax withheld at a rate of 13% - 1378 rubles. He was on sick leave from 12.02.2011 to 04.03.2011. In February 19 working days, worked for 9 days. 1 dependent child - 3 years old, work experience - 7 years.
Average daily earnings= (Income for 2009 + income for 2010) / 730 (calendar days) = 144,000 rubles. + 144,000 rubles. / 730 = 394.521 rubles.
The maximum amount of average daily earnings with a limit of payments in favor of the employee for the year at 415,000 rubles. will amount to 1136.97 rubles.
The minimum amount of average daily earnings for two years = 394.52 rubles.
Accrued on sick leave: The number of calendar days of illness x Average daily earnings x 0.80 (80% of payment for seniority) = 21 x 394.52 rubles. x 0.8 = 6 627.94 rubles.
The salary for the hours worked is:
RUB 12,000 / 19 x 9 = 5684.21 rubles.
Total accrued for February: 6627.94 rubles. + RUB5,684.21 = RUB 12,312.15
We count personal income tax for payroll deduction:
Total accrued for 2 months - 12,000 rubles. + RUB 12,312.15 = RUB 24,312.15
Tax deductions for 2 months: for yourself - 800 rubles, for a child - 2,000 rubles. Total deductions - RUB 2,800.
Taxable salary: RUB 24,312.15 -2800rub. = RUB 21,512.15
The amount of personal income tax = 2797 rubles.
To be charged in February: 2797 rubles. - 1378 rubles. = RUB 1,419
The amount to be issued in February is 12,312.15 rubles. -1 419 rub. = 10 893.15 rubles.
When dismissing employees, calculating wages during a business trip (a full list of such payments is given in the Labor Code of the Russian Federation), it becomes necessary to calculate the average earnings. When calculating average earnings, the main regulatory document is the Decree of the Government of the Russian Federation No. 922 dated 12.24.2007 "On the specifics of the procedure for calculating average wages"
How payroll is calculated (example no. 2)
The calculation of vacation pay in the event that the settlement period has been fully worked out is calculated as follows. The employee went on vacation from 04/03/2011. to 20.04.2011 (18 calendar days). The settlement period is dated from 04/03/2010. until 04/02/2011, salary in this period amounted to 120,000 rubles. The amount of vacation pay will be:
120,000 / 12 / 29.4 x 18 = 6122.45 rubles.
12 - the number of months in a year
29.4 - the average number of working days in a month
18 - the number of vacation days
If the settlement period has not been fully worked out, then the calculation is made differently. For example, an employee is granted leave from 09.03-22.03. 11 years for a period of 14 days. The employee's salary was 15,000 rubles. The settlement period for calculating vacation pay is the period from 09.03.2010 to 08.03.2011. The employee was sick from June 04 to June 17, 2010, for a total of 14 calendar days. The temporary disability allowance was 3,016 rubles, the salary for June was accrued in the amount of 8,714 rubles. For the billing period, the employee was credited with 15,000x11 + 8,714 = 158,714 rubles. For the billing period, the number of calendar days was 29.4 days X 11 months + 29.4 days / 30 days X 14 days = 323.4 + 13.7 = 337.1 days. Average earnings will be 158,714 rubles / 337.1 days = 470.82 rubles. Vacation pay for 14 calendar days will be charged in the amount of 470.82 rubles. x 14 days = 6 591.48 rubles.
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Of course, payroll is a key part of the employee's entire workflow. Any citizens of the Russian Federation who are able to carry out labor activities in full, should know all the nuances regarding wages and the methods of its accrual.
Various payment systems
First of all, when applying for a job, you need to familiarize yourself with the system of payment for labor activity and possible ways stimulations exist in a given organization. Any company has an extensive collection of various local regulations.
When determining the method of issuing wages, the accounting department pays attention to the list of specific documents regulating this issue. More specifically:
- Internal labor regulations.
- Collective agreements.
- Various kinds of provisions containing comprehensive information on possible monetary incentives for active work.
- The regulation that determines the remuneration of employees.
- Schedule of a regular nature.
- Specific clauses contained in the employment agreement between management and employees.
- Others regulations local in nature, containing information regarding wages.
The principle of calculating the employee's income is based on the accounting document for the worked volume, that is, the time sheet. Work remuneration systems fall into two broad groups:
- Piecework system of remuneration. The key difference is that the amount of income directly depends on how much the employee produced the final product in terms of volume or how many services it provided. That is, it is directly proportional to the activity of working activity.
- The time-based wage system is a slightly different way of determining wages. Here, the predetermined salary of the employee plays a key role. That is, some amount that depends on the job position of the employee and on his staffing table.
Any procedure for calculating wages provides for the possibility of additional payments. These are rewards for:
- Long experience.
- Excellent work result.
- Workplace activity.
- Intensity.
- And other activities aimed at the benefit of the organization.
Time clock
Consider the simplest version of the time-based or time-bonus system for calculating employee income for work. Its simplicity is that when determining the amount, only two values are taken into account:
- The rate is of a tariff-hour nature or of a daily nature.
- Monthly salary.
The formula for the calculation is also not difficult. In this case, a fixed daily wage rate is taken into account. Outwardly, it is the following:
ZP = KD x SD, where
- "Salary" is the amount of wages that were accrued for a month of employment;
- "KD" is the number of days that the employee actually worked according to the report card;
- "CD" is the employee's tariff rate.
In the case when the calculation is based on the hourly rate, the value is multiplied with the monthly amount of time that has actually been worked out, of course, the unit of measurement is hours.
The following situation would be ideal as an example:
"According to the employment contract, Ivanov Ivan has hourly pay cost 50 rubles / hour. It actually worked for about 170 hours last month. It turns out that sum of money, which he will receive - 50 x 170 = 8,500 rubles. "
Time-based salary rate
Employees of the organization, according to the contract, receive amounts in the form of a salary. Let's assume that they have worked in full for a month and will receive one hundred percent of the income for this. When the working time is not worked out to the end, that is, it does not correspond to the standards, the salary must be adjusted taking into account the efforts that were actually spent.
In this case, the formula is:
ZP = OK / HD x FD, where
- Salary - the amount of wages that was accrued for the month;
- OK is the employee's salary;
- HD - standardized representation of the number of working days in a month;
- FD - how much the employee actually worked.
Of course, any formula presented in the time-based wage system does not include various kinds of incentive or incentive bonuses, as well as bonuses. After the calculation, it is necessary to deduct the personal income tax, which is often equal to thirteen percent. Only after that, the employee receives the funds that he honestly earned.
It is possible to receive honestly earned rubles both through the cashier and on a debit / credit card with the condition of writing an application to the authorities about this method of calculating funds.
The payroll procedure is a clear algorithm. However, calculations should be made carefully, since the procedure is extremely painstaking. In case of proper attention, there should be no errors in the calculation, and the process itself will not take much time.
Today we will consolidate the information written earlier in practice, consider an example of payroll.
Payroll example
Our company has five employees, it is necessary to calculate and calculate their salaries, for example, for the month of May, in which there are 21 working days.
To calculate wages, we need data on the salary established for each employee, the personal income tax deductions due to them and the number of days worked in May. In addition, information about the total salary accrued from the beginning of the year will be useful.
Employee data: (click to expand)
Employee surname | Salary | Deductions | Days worked in May |
70000 | 2 children | ||
20000 | RUB 500, 1 child | ||
Nikiforov | 24000 | 3000 rub., 2 children | |
16000 | 2 children | ||
16000 | 500 rubles, no children |
From the beginning of the year to the month of May, all employees have worked all the months in full, district coefficient in our example of calculating the salary, we will take it equal to 15%. Let me remind you that the data on the days worked are taken from the timesheet, a sample of this document can be found.
Consider the first employee Ivanov.
1) Determine the salary for the worked time
In May, he worked 20 days out of the prescribed 21.
Salary for hours worked is defined as Salary * Days worked / 21 = 70,000 *
Ivanov received a salary = 70,000 * 20/21 = 66667 rubles.
2) Determine the required deductions
Since the beginning of the year, he was paid a salary of 322,000 rubles, so he is no longer entitled to deductions for children. Let me remind you that the child deduction is valid until the employee's salary, calculated from the beginning of the calendar year, has reached 280,000 rubles.
3) We calculate wages taking into account the regional coefficient
Salary = 66,667 + 66667 * 15% = 76,667 rubles.
4) We consider personal income tax
Personal income tax = (Accrued salary - Deductions) * 13% = (76667 - 0) * 13% = 9967 rubles.
5) We calculate the salary that we will pay to the employee:
Salary payable = Accrued salary - personal income tax = 76667 - 9967 = 66700 rubles.
Calculations for all other employees are carried out in the same way.
All calculations for the calculation and calculation of wages for all five employees are summarized in the table below: (click to expand)
Full name | Salary since the beginning of the year | Salary | Waste. days in may | Salary for a worker time | Accrual the salary | Deductions | Personal Income Tax (Salary - Deductions) * 13% | To payoff |
Ivanov | 322000 | 70000 | 20 | 66667 | 76667 | 0 | 9967 | 66700 |
Petrov | 92000 | 20000 | 21 | 20000 | 23000 | 1900 | 2743 | 20257 |
Nikiforov | 110400 | 24000 | 21 | 24000 | 27600 | 5800 | 2834 | 24766 |
Burkov | 73600 | 16000 | 21 | 16000 | 18400 | 2800 | 2028 | 16372 |
Krainov | 73600 | 16000 | 10 | 7619 | 8762 | 500 | 1074 | 7688 |
Total | 154429 | 18646 | 135783 |
In practice, when calculating and calculating salaries, it is filled in primary document - payslip form T51, a sample of which can be downloaded.
Based on the results of the calculations, the total amount of the accrued salary and the salary intended for payment is considered.
Calculation of insurance premiums
In the following articles, we will consider how vacation pay is calculated at the enterprise and give examples of calculation.
Video lesson "The procedure for paying wages to employees of the organization"
Video lesson from the teacher of the training center "Accounting and tax accounting for dummies", chief accountant Gandeva N.V. Click below to watch the video ⇓
The calculation of wages depends on the payment systems adopted at the enterprise, which are fixed by the normative ones.In the employment contract concluded between the employer and the employee, the form of work and the payment system must be prescribed, indicating the tariff rate or the established salary for each specific case.
Remuneration: forms and systems
Usually on modern enterprises use the following forms and systems of remuneration: time-based (calculation of wages by salary, the calculation formula of which will be discussed below) and piecework.
Piece-rate pay implies remuneration for the actual volume of work (the number of manufactured units of products or services provided) at established rates per unit. Labor remuneration depends only on the number of units of products or services provided per month, does not depend on the amount of time spent or a fixed salary. Forms of piecework payment:
- piece-rate bonus;
- simple;
- piece-rate progressive;
- one-piece, etc.
The time-based payment system assumes payment according to a salary or a fixed daily or hourly rate. Monthly in this case depends on the actual hours worked for the month. It happens:
- simple (fixed payment per month, hour);
- time-bonus (bonuses, allowances, etc. are added to the fixed part).
What does the salary consist of?
Labor remuneration consists of the main and additional parts.
The main part of the salary includes the following types of remuneration:
- salary (tariff) payment, piecework;
- payment and surcharge for work on holidays (weekends);
- overtime hours;
- awards;
- premiums for skill, additional payments for harmful working conditions;
- surcharges for replacement and combination of professions, etc.
Additional payments include all additional payments calculated on the basis of average earnings:
- payment for all types of vacations;
- compensation payments upon dismissal;
- additional payments up to the average, determined by the regulation on remuneration or other regulatory enactments of the enterprise, etc.
So, labor and its types determine the algorithm for calculating wages for employees of a particular enterprise.
Salary payment: features
The most common and simple payment for labor is salary payment. Under this system, the main indicator of successful work is compliance with the daily routine: working out the planned number of working days (hours) in billing period(month) guarantees the receipt of the full salary determined by the employment contract.
Official salary - a fixed amount of remuneration for performance job responsibilities in a calendar month. It should be understood that the salary is not an amount "on hand" (received after deduction, but the amount to be charged for work in a particular month (before deducting personal income tax and other deductions at the request of the employee).
Salary payment: how to calculate
To calculate the salary by salary (the formula is indicated below), the following indicators are required:
- the established official salary for a fully worked working period (calendar month) is a monthly salary;
- the size of the wage rate (hourly or daily), which determines a fixed amount of wages for each hour or day worked;
- a time sheet with an indication of the days (hours) actually worked.
How to calculate the salary correctly? The formula is shown below:
How to calculate full-time salary
To employee A.A. Ogonkov LLC "Ogonyok" in the employment contract spelled out a monthly salary of 45,000 rubles.
He worked all the days on the production calendar in 2017:
- in May - 20 work. days;
- in June - 21 work. day.
For the worked period, no additional payments stipulated by the employment contract, to A.A. Ogonkov. not supposed to.
In May and June, the employee's salary was 45,000 rubles per month, despite the different number of days worked.
How to calculate part-time salary payments
Employee Sergeev V.V. the employment contract stipulates a monthly salary of 45,000 rubles.
In 2017, in May, he worked ten working days out of the 20 prescribed according to the schedule, on the remaining ten working days V.V.Sergeev was on leave without pay.
Incentives (bonuses, etc.) and other additional charges (except for salary) Sergeev V.V. in May 2017 were not appointed.
In this case, V.V. (according to the formula for calculating the salary in the example that is being considered), the following salary for labor in May 2017 is assumed:
45,000 rubles (salary for a full working month) / 20 days (planned number of working days in May 2017) x 10 days (actual number of working days in May 2017) = 22,500 rubles.
The question often arises: "How to correctly calculate the monthly salary?" We suggest using the following table, which shows the formula for calculating salary when working for an incomplete month.
The formula for calculating the salary at the tariff rate
When an employee is set not a monthly salary, but a daily or hourly wage rate, then the amount of monetary remuneration for the month is calculated as follows:
- at the established daily wage rate, the salary calculation is calculated according to the formula:
- at the hourly wage rate determined by the regulatory enactments, wages are calculated as follows:
Remuneration for work on schedule
The question often arises: "How to correctly calculate the wages of those working on a rolling schedule?" or "How to correctly calculate the salary of the watchmen according to the schedule?"
At enterprises, security officers (watchmen) often work on a staggered schedule; their employment contract provides for a monthly salary.
In this case, payment for the calendar month should be made according to the summarized accounting of working hours.
With this accounting of working time at the enterprise:
- the planned and actually worked hours are recorded by the hour;
- a local regulatory act establishes an accounting period (month, quarter, year, etc.);
- working time in accounting period should not exceed the established number of working hours;
- the number of working hours in the accounting period is established according to the amount of working time per working week (no more than forty hours per week);
- a local regulatory act determines the rule for determining the hourly rate at a fixed salary:
Based on the planned norm of working hours of a calendar month according to the formula:
hourly rate = salary / planned number of working hours of the calendar month for which the salary is calculated.
- monthly salary - 8300 rubles;
- salary is determined for July 2017;
- the planned number of hours in July is 168 hours;
- hourly rate = 8300/168 = 49.40 rubles.
With this calculation, the hourly rate will depend on the specific month and "float" throughout the year.
Or the second way, based on the average monthly number of slaves. hours in a calendar year using the formula:
hour. rate = salary / (norm of working time in hours in the calendar current year / 12 months).
- in 2017 according to the production calendar with an 8-hour work. day and five-day slave. week the norm of the slave. time is 1973 hours per year;
- monthly salary - 8300 rubles;
- hourly rate: 8300 / (1973/12) = 50.48 rubles.
With this calculation, the hourly rate is constant throughout the calendar year.
Payroll when working on a schedule: an example
The company "Ogonyok" has installed:
- the established period of the summarized working time for accounting is a quarter;
- the rate at the watchmen is 50 rubles per hour;
- shift is 16 hours - daytime, and 8 hours - nighttime;
- night-time surcharge - 20%;
- for the first quarter, the watchman worked 8 days in January, 6 days in February, and 9 days in March.
Payment for one shift of the watchman is: (50 rubles x 16 hours) + (50 rubles x 8 hours) + (50 rubles x 8 hours x 20%) = 1280 rubles.
Salary is:
- for January - 1280 rubles x 8 days = 10240 rubles;
- for February - 1280 rubles x 6 days = 7680 rubles;
- for March - 1280 rubles x 9 days = 11,520 rubles.
Salary calculation upon dismissal
Often an accountant has a question: "How to correctly calculate the salary upon dismissal?"
On the day of dismissal according to the Labor Code, the employer pays to the retiring employee all the amounts due to him for wages against the calculation:
- wages for hours worked in the month of dismissal (the day of dismissal is paid as a working day);
- compensation for unaccompanied vacation;
- other compensation payments depending on the article of dismissal.
Let's consider an example of the final payment upon dismissal.
Lvov S.S. resigns from TES LLC on August 7, 2017 on their own... On the day of dismissal, the employer is obliged to calculate and pay the salary for work in August, a bonus, a personal allowance, monetary compensation for days of non-holiday leave, that is, to make the final calculation.
According to the labor contract Lvov S.S. the following charges have been established:
- full-time salary - 8,300 rubles;
- personal supplement - 2000 rubles;
- for work in harmful conditions, the additional payment is 4 percent of the salary;
- monthly bonus - 150% for a full working month;
- additional payment for night work - 40% to the hourly rate.
He worked on cumulative time tracking, his shift schedule was "three days later." Hourly rate by local regulations in OOO "TES" is calculated by the average monthly number of hours per year and is in 2017 8300 / (1973/12) = 50.48 rubles.
S.S. Lviv is entitled to monetary compensation for the days of unaccompanied vacation - for 9.34 days.
According to the report card, in August (up to the 7th day inclusive), he worked two full shifts of 22 hours (44 working hours).
At the final calculation, he was credited with:
- salary payment - 2 shifts x 22 x 50.48 rubles. = 2221.12 rubles;
- bonus for hours worked - 2221.12 rubles x 150% = 3331.68 rubles;
- personal surcharge for worked shifts - 2000 rubles / 8 (planned number of shifts per month) x 2 shifts = 500 rubles;
- nighttime surcharge - (50.48 rubles x 16) x40% = 323.08 rubles;
- additional payment for harm - 2221.12 x 4% = 88.84 rubles;
- compensation for days of non-holiday vacation - 769.53 rubles. x 9.34 = 7187.41 rubles, where 769.53 rubles is the average daily earnings for calculating vacation.
Total salary with all additional charges will be 13622.13 rubles.
From this amount, it is supposed to withhold income tax(13 percent of the accrued amount): 13622.13 x 13% = 1771 rubles.
Lvov S.S. get his hands on deducting personal income tax: 11851.13 rubles.
Conclusion
The article discusses the formula and an example of its application. The accountant is offered cheat sheets that will allow him to correctly assess the situation and choose the correct method of calculation.
Remuneration is a responsible process, we must not forget that the material and moral condition of the employee depends on the earnings received. Moreover, an incorrect calculation may entail sanctions from the labor inspectorate and tax authorities.
So, the calculation of wages to employees is made on the basis of:
- an employment contract between an employer and an employee;
- an admission order indicating the day of commencement of employment with the employer;
- production time sheet;
- local regulations (orders for incentives or regulations on remuneration and others);
- production orders, certificates of completion, etc.
Each accrual for the payment of monetary remuneration for labor must be accompanied by a document and a regulatory act.