Payroll table. The procedure for calculating wages
2017-11-01
At the end of each month, the accountant must conduct a payroll calculation for each employee of the organization. This must be done before the 10th. next month... The calculated and accrued salary is payable to employees within the time frame established by the local documents of the organization.
You can read more about the payment of wages. In this article, we will focus on the features of payroll accounting - what documents are drawn up, in what sequence the calculation is carried out, what postings should be made in accounting.
Payroll documents
The calculation can be carried out and using a payroll or payroll. has a standard form T-51, settlement and payment -.
The payment of the accrued salary is carried out on the basis of the T-49 payroll or payroll.
The data that will be required for the calculation can be gleaned from the timesheet:
- form T-12 -;
- form T-13 -;
- form according to OKUD 0504421 -.
Calculation stages
1. Calculation of wages, according to hours worked.
Based on the received timesheet, the accountant determines how many workers, holidays, weekends were worked, how much overtime each employee had, night shifts, whether there were absenteeism, vacation, sick leave, business trip in the estimated month. Based on this data, the accountant calculates the salary.
To determine the salary part of the salary, the salary is multiplied by the days worked in full and divided by total amount days.
For example, in August 2015, the employee worked 16 days, the other 5 days the employee was sick. If the salary for a fully worked month is 30,000 rubles, then his salary for August will be = 30,000 * 16/21 = 22,857 rubles.
2. Determination of additional payments
The sum of all charges to the employee is reflected by posting D20, 23 (44) K70.
Account 20 is used if salaries are paid to employees of the main production.
Account 23 - when calculating wages to workers in auxiliary production.
Account 44 - when calculating salaries for employees of a trade enterprise.
Account 70 - is designed to reflect all payments to personnel for wages.
3. Determination of the required tax deductions
An employee has the right to receive a standard tax deduction - a certain amount by which the accrued salary can be reduced when calculating income tax individuals.
Existing standard deductions:
- for children - 1400 rubles. for the first child, 1400 rubles - for the second, 3000 rubles. - on the third and next;
- RUB 3000 - WWII veterans, disabled military personnel, persons in contact with radiation, nuclear power plants, nuclear tests (clause 1 of article 218 of the Tax Code of the Russian Federation);
- RUB 500 - participants of the Second World War, the disabled and a number of other citizens (clause 2 of article 218 of the Tax Code of the Russian Federation).
The accountant must establish what deductions are due to the employee. The deduction for children is provided only if there is an application from the employee with supporting documents.
Eligibility for other deductions must also be documented. If one person is entitled to two deductions at once - 500 and 3000, then the larger of them applies.
4. Withholding personal income tax
Personal income tax is a personal income tax that should be withheld from the total accrued salary, reduced by the amount of standard tax deductions. Income tax is withheld at the rate of 13%. The employee receives a salary reduced by income tax.
Thus, tax agent on payment of personal income tax the employer acts (withholds and pays to the tax), but tax is withheld from the employee's salary.
The calculated amount of income tax is charged to be paid by posting: D70 K68.VAT.
Account 68 is designated for the bookkeeping of taxes and fees, its debit reflects the payment, and the credit reflects the accrual. A separate sub-account is opened for each tax.
5. Calculation of insurance premiums
WITH total amount accrued salary needs to be calculated insurance premiums in extrabudgetary funds... Unlike income tax, insurance premiums are paid at the expense of the employer.
In 2015, the following rates of insurance premiums were set:
- 22% - in Pension Fund Russia;
- 2.9% - to the Social Insurance Fund;
- 5.1% - to the Mandatory Health Insurance Fund.
However, there are certain restrictions:
- if the total salary of the employee, calculated on an accrual basis from the beginning of the year, in some month exceeds the amount of 710,000 rubles, then the rate in the Pension Fund of the Russian Federation from the amount of the excess is reduced to 10%;
- if the total salary of the employee, calculated on an accrual basis from the beginning of the year, in some month exceeds the amount of 670,000 rubles, then there is no need to pay a contribution to the Social Insurance Fund from the amount of excess.
There are no restrictions on contributions to the FFOMS since 2015.
Insurance premiums payable by posting are calculated - D20, 23 (44) K69.
Account 69 - is provided for the bookkeeping of calculated and paid insurance premiums.
6. Deduction from wages
From the accrued salary reduced by personal income tax, you must also withhold the previously accrued and issued advance. The Labor Code of the Russian Federation obliges the employer to pay wages twice a month, so the employee first receives an advance payment, after which the rest of the salary.
In addition to the advance payment, deductions must also be made from the salary. enforcement orders(if any), alimony (if the employee is a payer of alimony), compensation for material damage.
As a rule, more than 20 percent of the salary cannot be withheld. In some cases, according to a court decision, the deduction percentage can be 50 or 70 of the salary.
7. Calculation of wages due for payment
After all the actions indicated above have been completed, it is necessary to subtract all deductions from the total accrued amount of salary, it is this amount that must be paid to the employee in his hands.
If for previous periods the employee or employer has a debt, then it must also be taken into account in the current calculation.
Payment of wages in cash is reflected by posting D70 K50, by non-cash money - D70 K51.
When paying, the employer must present the employee with a decryption of the contents of the wage.
Payroll transactions
During the calculation, the accountant must make the following postings:
the name of the operation |
Debit |
Credit |
Charged pl. trade enterprise employees | 44 | 70 |
Charged pl. employees of the main production | 20 | 70 |
Charged pl. auxiliary production workers | 23 | 70 |
Charge paid. pl. from the checkout | 70 | 50 |
Charges are listed. pl. to the employee's current account | 70 | 51 |
Personal income tax withheld from charges. pl. | 70 | 68.NDFL |
Insurance contributions to extra-budgetary funds have been accrued | 44, 22, 23 | 69 |
Didn't find the answer to your question in the article? |
Salary is the employee's remuneration for work. Her employer must pay to his subordinates in accordance with the labor legislation of the Russian Federation. Earnings are calculated monthly, and issued twice during this period in the form of remuneration for the first half of the month (advance) and full payment.
The size of the salary, the list of additional payments, the procedure and conditions for their receipt are established by the employer independently and fixed in the regulatory documentation.
The employee has the right to know how the remuneration is accrued to him, what components it consists of.
The head of the company and the chief accountant are responsible for the accrual and timeliness of payment of earnings.
Definition of concepts
Salary is a set amount of money that an employee receives from his employer for completing certain work... The functions performed by the employee are prescribed in the employment agreement or are negotiated orally.
The obligatory part of wages is called basic earnings. It is approved in advance and communicated to the worker by signing an employment agreement. This can be a salary, a wage rate, or a piece rate.
The basic salary includes various additional payments and allowances (for length of service, for overtime work, etc.), payment for downtime for reasons beyond the control of the employee.
Additional salary includes non-compulsory payments that are assigned at the initiative of the management. These are incentives for over-standard work, benefits, payments for working conditions, and others.
These include:
- vacation pay;
- severance pay;
- payment for unworked time provided for by the Labor Code of the Russian Federation;
- payment of breaks from work for nursing women, etc.
The employer is obliged to conclude an employment agreement with each employee. Its content must comply with Art. 135 of the Labor Code of the Russian Federation. The document covers all issues related to remuneration: the size of the salary (rate, tariff), the procedure and conditions for receiving additional payments, working conditions, etc.
According to Art. 136 TC, earnings must be paid to staff at least twice a month. The company determines the specific dates of payments independently and fixes it in a local regulatory act: the Collective Agreement, Regulations or Rules of the order of work.
By Russian legislation full payment for the month must be made by the 15th day of the next, and the advance payment must be made by the end of the current month. The interval between two payments cannot exceed 15 days. For example, if the day of advance payment in the organization is the 25th, then earnings for the entire period must be issued on the 10th of the next month.
The employer is obliged to transfer the vacation 3 calendar days before the date of the start of the vacation. If the maximum day of payment coincided with a weekend or a holiday, then it must be made the day before.
Earnings are divided into:
Now employers have the right to independently choose the system and form of payment for work, the mode of work and rest, the list of additional payments and allowances. The main condition is compliance with the labor legislation of the Russian Federation.
Minimum wage
The salary of a full-time employee per month must not be less than the minimum wage established by the Government.
This value in Russia is used for the following purposes:
- regulates wages;
- participates in the formation of pensions;
- used to calculate benefits;
- determines the amount of taxes, fines and other payments that depend on the minimum wage and are calculated in accordance with the law.
The minimum wage is regularly reviewed and increased. Its size depends on the inflation rate, cost consumer basket and others economic factors... Now it is equal to 7,500 rubles.
An increase in the minimum wage leads to an increase in earnings, employers' contributions to the budget and funds, and an increase in prices.
The size of the minimum wage is set at the federal level, the regional authorities are entitled to increase this indicator.
According to Art. 133 TC sources of financing for minimum wages are own funds companies, and for state employees - the budget of the corresponding level (federal, regional or local).
The federal minimum wage is legally binding. It is approved by the Federal Assembly and signed by the President.
At the regional level, the indicator is established by a tripartite agreement between:
- the government or administration of the entity;
- by a trade union or other body from workers;
- the union of industrialists and entrepreneurs from employers.
The agreement is published in the regional media. Within a month, employers have the right to express their disagreement with him. For this, an application is drawn up to the administration.
In accordance with Article 129 of the Labor Code, the components of the minimum wage include:
- remuneration for work, taking into account the professionalism of the employee. The volume of work, their complexity and working conditions;
- additional payment for special working conditions (northern allowance, harmfulness of production, etc.);
- bonus, allowance, incentive payment.
If an employee is employed additionally, for example, a teacher works for 1.5 times, his minimum wage cannot be less than 1.5 minimum wages. Work is paid additionally on holidays and weekends, overtime and night hours.
The amount of earnings accrued to an employee for a month cannot be less than the minimum wage, he will receive the amount minus deductions in his hands, so it will be below the minimum value.
For wages below the minimum wage, administrative liability is provided. An official will be fined from 1 to 5 thousand rubles, a legal entity - from 30 to 50 thousand rubles, the company's activities may be suspended for a period of up to three months.
Official and unofficial salary
The salary is considered official, which is indicated in the employment agreement when hiring a worker and in the corresponding order.
It is also reflected in the local documents of the company:
- Collective agreement;
- Regulations on remuneration;
- Regulations on prizes;
- etc.
Before issuing it, each employee receives a payroll, which reflects all accruals, deductions, intermediate payments made to him, and the amount to be issued. According to this document, a worker can independently calculate his earnings, and discuss any incomprehensible or controversial issue with the management or accounting department.
The official salary is time-based and piece-rate. In the first case, it is based on the salary, all additional payments are calculated from it. Piecework wages depend on the production rate.
Salary consists of several components.
For example, for state employees, these include:
- salary;
- incentive payments (for seniority, for intensity, etc.);
- compensation payments (for travel, food, harm, young professionals, etc.);
- awards;
- other surcharges.
The earnings include payment for vacation, sick leave, business trips, and other charges. When a citizen is hired, an accountant opens a personal card for him, in which he enters personal data and all information about earnings established in the organization for a specialist in this position.
From the accrued amount, employees are paid a monthly advance in the amount of not more than 50% of it. The rest of the amount is included in the final earnings. It is calculated on the last day of the month when all charges are made.
Personal income tax is withheld from the total accrued earnings, which is usually 13%. Alimony and other amounts may also be deducted for judgments... On wage day, the employee will receive the amount of accruals minus deductions and the advance issued earlier.
In the middle of the month, other interim payments can be made, for example, vacation pay, then these amounts are also deducted from the accrued at the end of the period.
Unofficial earnings include payments to staff that are not reflected in any employer's documents. Such machinations are illegal. Upon discovery of this fact, responsibility lies with both parties to the transaction.
Often, a company pays an employee a part of the salary officially, and gives the rest of the money, by verbal agreement, in the form of a “gray” salary.
Employers use this approach to save money on taxes or to pay for labor to persons who are not on the staff of the enterprise.
Some joint stock companies use their own scheme of informal payments. They sell to each worker a few shares, which they promise to return upon dismissal. Under labor agreements, staff officially pay the minimum wage. The rest of the earnings are given, bypassing taxation, under the guise of dividends.
Tax authorities carefully check the documentation of shareholders' meetings, data of employment contracts, shares of each employee and the frequency of payments. Often during the audit, a lot of errors and inaccuracies are revealed, which help to reveal the fact of unofficial calculations.
It is beneficial for employees to receive money in an envelope. These amounts are not subject to personal income tax and alimony is not withheld from them.
There are many disadvantages in unofficial earnings:
- benefits are not calculated from it;
- no pension contributions are made, that is, no pension is generated;
- the employee is deprived of social guarantees established by law;
- the risk of being left without earnings and without work increases;
- lack of state assistance in the event of a conflict situation.
Procedure and terms of accrual and payment
Employees are paid in accordance with the Labor Code of the Russian Federation. The amount of earnings is established by an employment agreement with the employee, additional payments are recorded in the local acts of the enterprise. Employees are introduced to them when they are employed or when changes are made to the documents concerning their earnings. Staff salaries are calculated on the basis of primary documents.
The main ones are:
- time sheet;
- orders for personnel (on admission, dismissal, vacations, etc.);
- orders on bonuses;
- disability certificates;
- holiday work orders, etc.
The main payments due to the employee under the contract are entered into the program when he is accepted. The rest of the surcharges are added to the base within a month on the basis of the corresponding securities. The documents, as they are received by the accounting department, are entered by the calculator into the salary program.
In some regions, the authorities have established district coefficients and other surcharges, which are also taken into account in the calculation.
Earnings are paid twice a month. The first payment is an advance. It is no more than 50% of the basic income. If the employee did not work for the first 15 days of the month, the advance payment is not charged to him. If part of a half of a month has been worked, it is calculated in proportion to the time worked.
The calculation of earnings is carried out in payroll, issue it by payment. There is a universal document that groups calculation and payment - this is a payroll.
Personal income tax is withheld from the salary accrued for the period of each worker in the amount of 13%. The amounts of deductions established by law are not taxed (Article 218 of the Tax Code). They are provided to some employees on the basis of supporting papers.
For example, if the family has minor child or a full-time student under 24 years old, each of his parents is provided monthly standard deduction in the amount of 1 400 p. For its registration, an employee's statement and a copy of the child's birth document are required.
The employer is obliged to pay the basic earnings by the 15th day of the coming month for the settlement month, and the advance payment - 15 days before that. The company sets specific payment dates independently and fixes them in local documents.
An example of the calculation of earnings and taxes for May 2017. An employee has two minor children.
Initial data for calculating earnings:
- salary - 40 thousand rubles;
- monthly payment for seniority - 15% of the salary;
- vacation from May 10 to May 14, 8 thousand rubles were paid;
- On May 25, an advance payment was issued in the amount of 11,500 rubles.
Earnings are accrued in the following order:
Determination of hours worked according to the timesheet | In May 20 working days, the employee worked 15 (20 - 5 days of illness). |
Calculation of charges |
Total: 30,000 + 4,500 + 8,000 = 42,500 rubles. - accrued in May. Calculation of deductions. Personal income tax: (42,500 - 1,400 - 1,400) * 13% = 5,161. |
Amount to be issued | 42,500 - 11,500 - 5,161 = 25,839 p. |
Taxes paid by the company on employee earnings | 42,500 * 30.2% = 12,835 rubles, of which insurance contributions:
The company is obliged to transfer personal income tax from earnings to the budget on the day of salary payment or the next, and from sick leave and holidays - until the end of the month. Insurance premiums must be transferred by the 15th day of the month following the calculated one. If the limit date coincides with a weekend or holiday, it is postponed to the next weekday. Failure to pay or delay in earnings is punishable by fines. Also, the employer must pay each employee compensation equal to 1/150 key rate The Central Bank of the outstanding amount for the day of delay. |
What taxes are paid
In Russia, income tax is personal income tax, which for the bulk of Russians is 13%. There are contributions to off-budget funds - 30.2%. They are paid by the employer from the wage fund (payroll).
The corresponding percentages in force in 2017 are shown in the table:
The percentage of contributions “for injuries” can be higher than 0.2%. Its value depends on the type of activity of the company and is established by social insurance during the registration of the policyholder. The higher the risk of injury at work, the higher the percentage of deductions.
Example. The organization employs five people. The salary of each is 10 thousand rubles. per month. For April 2017, the employer will withhold personal income tax from each worker in the amount of 1,300 rubles. With payroll equal to 50 thousand rubles. the company will pay the fees 15,100 rubles.
An entrepreneur who does not have employees for 2017 must pay contributions of 27,990 rubles, of which 23,400 (26% of the minimum wage per year) - for pension insurance and 4,590 (5.1%) - for medical insurance.
If the individual entrepreneur's annual income exceeds 300 thousand rubles, he is obliged to transfer an additional personal contribution to the Pension Fund. It is 1% of the amount exceeding the specified limit. The amount for pension insurance transferred by individual entrepreneurs per year should not exceed 8 minimum wages.
For non-payment of taxes in due time, penalties in the amount of 1/300 are provided discount rate Central Bank for the day of delay.
So, the salary at the enterprise must be calculated and paid in accordance with labor legislation. The procedure, rules, amounts of charges, the conditions for their provision are fixed in the local acts of the company and labor agreements. Each employee has the right to know the components of his earnings. Their accountant monthly reflects in the payroll, which happens to workers on the eve of payment.
In accordance with the law, salary must be paid 2 times a month. In this case, the employer can determine the dates himself, but they must be prescribed in the contract.
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The employer determines how the salary is transferred to the employees - in cash or to a bank account.
The form must be approved. It describes the rules for deductions, accrual of allowances and other important aspects... In accordance with the Labor Code of the Russian Federation, the employer must notify the employee about the procedure for paying remuneration for work.
General information
Payroll is carried out from the first day of employment of the employee. To begin with, the employee must provide a package of documents to the HR department and sign an agreement.
It is in the contract that all aspects of labor relations are indicated, including the payment of remuneration.
Based on the agreement, the director issues an order - it serves as the basis in the accounting department for calculating salaries.
The order displays the following information:
- what kind of payment system is used: mixed, time-based or piece-rate;
- what time is actually spent on work and the volume of services provided.
In the event of dismissal, data on the date of termination of employment must be included.
The legislative framework
Payroll to employees is carried out in the manner prescribed. Nuances are displayed in. Both the employer and the employee must be aware of both regulations.
There are additional laws governing employee benefits and benefits.
Minimum wage
Every formally employed employee who works full time should not receive any lower remuneration. This concept is defined as the minimum wage and depends on the established subsistence minimum.
In accordance with the law, it is forbidden to pay employees a salary below the minimum wage.
For 2020, the minimum amount is 7,800 rubles. For Moscow and the region, the amount is higher - 12,500 rubles.
Payroll
The remuneration is transferred in accordance with the procedure established in the organization. The employee should familiarize himself with the rules in advance.
Taken into account:
- payment system;
- measures of remuneration and fines;
- availability of social and other types of payments;
- transfer of taxes.
It should be borne in mind that insurance and pension contributions the employer pays himself.
For employees
Salary can be transferred according to 2 options:
- for the worked period;
- for the work done.
It is supposed to provide employees with an advance, the amount of which is set by the employer. Salary can be composed of 2 parts: salary + bonus.
When determining the amount, attention is drawn to the time sheet. This document is required for all payment options.
Formula
The formulas for calculating piecework and salary are different. The salary is determined as follows:
ZPO = part of the salary / number of working days for the period * number of days worked + bonus - personal income tax - withheld from the accrued money.
Piecework formula:
Salary = piece rates * number of products produced + bonuses + surcharges - personal income tax - other deductions.
Example
An employee's salary is 20,000 rubles. Every month an advance payment is paid - on the 11th, and the salary - 3. It is necessary to determine the remuneration for July 2020. So, in a month there are 21 working days and 10 days off.
There were 7 working days before the advance payment: 20,000/21 multiplied by 7 = 6667 - 1 number is required.
The main part of the salary = 20,000 / 21 multiplied by (21-7) = 13333 p.
Payment procedure
All employees are entitled to 2 payments per month. 1 - at the beginning and is called an advance, 2 - at the end and is considered wages... The dates are set by the employer independently.
Accruals must take place on a specific day. If it falls on a holiday or weekend, then you should take care of the issue in advance Money employees.
Accounting is carried out according to the statement, which has a strictly established form.
Timing
The employer decides for himself when to calculate the advance payment and salary. It is strictly certain that payments must be made 2 times a month.
How to calculate compensation for delayed wages in 2020? Look.Payment of taxes
Individuals' income in mandatory is taxed. A certain percentage is deducted from wages.
Also, the employer is obliged to make the deductions indicated in the table.
What is the contribution | Base rate |
Pension Fund | 22% |
Social insurance | 2,9% |
Medstrakh | 5,1% |
Traumatism | 0,2-8,5% |
Personal income tax
13% of the salary is withheld. For example, the remuneration is 48961.85 * 13% = 6365.04 rubles.
Questions
How is work paid in different situations? Let's consider the most popular questions.
With a shift schedule
In accordance with, shift work is considered to be labor activity carried out in 2-3 or more shifts.
If an employee works from 22 to 6 in the morning, then he is entitled to double accruals.
It so happens that the work shift falls on a weekend or holiday.
Then, according to, the payment is calculated as follows:
- At double rates for pieceworkers.
- At double tariff rates for those who have them.
13th salary
Payment of the 13th salary depends entirely on the employer. It is he who determines the budget that will be used for payment. And the options are selected by the accounting department.
One of the following methods is commonly used:
- payment of salary;
- certain bonuses;
- calculation of coefficients.
On holiday
In case of vacation, the salary is as follows:
RFP, if in billing period vacation available = salary / total number of days in the period / number of days actually worked.
On sick leave
In accordance with the law, the employee is paid benefits if he can provide a sick leave.
The amount directly depends on the length of service:
- if the experience is less than 5 years, then 60% of the payment is due average salary in 2 years;
- if the experience is from 6 to 8 years, then 80% of the average is due. salary for 2 g;
- if the experience is from 8 years, then 100% of the average is charged. salary for 2 years
Responsibility for incorrect accrual
Responsibility for wrong charge the wages are borne by the accountant. It all depends on the cause and severity of the situation.
The employer must correctly calculate the salary and pay it to employees on time. The principal requirement of the employer to the systems of remuneration used in practice is equal remuneration for equal work, otherwise the specifics of a particular production should be followed and economic situation generally. We will talk about pay systems (SOT) and the key features of each type in this article.
In this article, you will learn:
Related documents:
Salary in terms of labor law
Salary, or remuneration of labor - remuneration of an employee for the work performed, in other words, the price of labor resources involved in the production process. According to Article 129 of the Labor Code of the Russian Federation, the level of salary is determined by the qualifications of the employee, as well as the complexity, quantity, quality and conditions of the work he performs. It is customary to refer to the salary and payments of a compensatory and stimulating nature. Labor legislation, the norms of which are aimed primarily at protecting the rights of personnel, also provides for the payment of wages for unworked time:
Types of compensation payments:
- compensation for unused leave upon dismissal;
- payment of preferential hours for nursing mothers and adolescents, basic and additional annual leave, as well as study leave for employees who combine work and study;
- payments for the time of forced absenteeism and downtime through no fault of employees;
- payments for the days the employee fulfills public and state duties.
The payment of salaries to staff must be made: at least every half a month, exactly on the day established by the Labor Regulations or the employment contract, and also no later than 15 calendar days from the end of the period for which it was charged.
Methods of calculating wages to employees
There are the following systems for remuneration of employees:
piecework;
time-based.
In the case of piecework, the employee's salary depends on the amount of products he has made (work performed).
Piecework SOT is subdivided into:
- direct piecework;
- piece-rate bonus;
- piece-rate progressive;
- indirect piecework.
Read more about wages here:
Minimum wages for employees
Regardless of the specifics of the employer's preferred payroll scheme, the amount that an employee receives per hour or per month must not be less than the minimum level established by the state. This rule applies to enterprises of any form of ownership and is implemented in practice in the form of a minimum monthly rate or minimum hourly pay. No organization in Russia has the right to pay monthlysalary less than the minimum wage(the minimum wage), except in cases where the specialist works on a part-time basis or part-time.
When does it make sense to use a piece-rate or time-based system?
When developing a remuneration scheme for the personnel of a particular enterprise, it is necessary: to choose a method of remuneration that directs the efforts of employees to achieve the desired level of productivity, and to provide each specialist with an opportunity for self-realization in the professional sphere. To produce competitive products in sufficient volume and at the lowest cost, you should thoroughly analyze the workflow and only then make a choice in favor of one or another system.
When it makes sense to apply piecework or hourly wages
Time-based SOT is used, as a rule, in relation to specialists, job duties which are diverse and difficult to quantify (for example, when it comes on accounting, customer service of the bank, legal support of transactions, etc.). If the indicator of the quality of the work performed is more important than the quantitative indicator, and the cost of a specialist's mistake is too high, if the work is creative, if the employee, with all his will, cannot have a direct impact on the level of labor productivity, it is worth giving preference to the time-based scheme.
With regard to "piecework", the priority area of its application has been and remains production lines, on which an increase in the number of operations performed does not affect their quality. If you need to increase the efficiency of production with the possibility of measuring the quantitative result of the work done, you can safely introduce piece-rate SOT. It is important to fix the procedure for calculating and paying salaries of personnel in the collective and labor agreement, as well as in the local regulatory documents of the enterprise.
Features of the piece-rate system of remuneration
In the case of using direct piecework SOT, the employee's salary is calculated as the product of the price per unit of production (type of work) by the number of manufactured products (work performed). Piece rates per unit of production (type of work) are set by the employer. They must be spelled out in the employment contract with the employee, as well as in local regulations employer: Regulations on remuneration, collective agreement, etc.
EXAMPLE
Homeworker makes souvenir magnets. His work is paid according to a direct piece-rate system at the rate of 15 rubles per unit. The employee produced 600 magnets in a month. His salary was 9,000 rubles. (600 pieces x 15 rubles)With a piece-rate bonus SOT, the wage calculation algorithm is the same as with a direct piece-rate system, but the employee is awarded a bonus in addition to the calculated amount. Its size and terms of payment are determined by the employer (for example, in the Regulations on Bonuses).
EXAMPLE
The work of a homeworker in the manufacture of souvenir magnets is paid piece-rate at the rate of 15 rubles. for a unit. But if he makes 700 or more magnets per month, then he is entitled to a bonus in the amount of 20% of the amount of earnings. In October 2015, the homeworker manufactured 730 magnets. His salary, taking into account the bonus, was: 13,140 rubles (730 units x 15 rubles + (730 units x 15 rubles) x20%)With a piece-rate progressive SOT, output within the standard is paid as usual, and over-standard output is paid in an increased amount.
EXAMPLE
According to local regulatory documents enterprises, a homeworker per month must produce 600 souvenir magnets (standard). Payment per unit of production is: when output is within the standard - 15 rubles per unit; when output is above the standard - 20 rubles per unit. In November 2015, an employee manufactured 680 magnets, for which he was paid a salary of 10,600 rubles. (600 pieces x 15 rubles + 80 pieces x 20 rubles)We will not dwell on the indirect piece-rate SOT, since such a system is usually applied to the personnel of auxiliary (service) industries. The wages of such workers depend on the wages of workers in the main production. The mechanism of "dependence" is established by the employer.
Time-based wage system
The time-based payment system, in contrast to the piece-rate system, is characterized by the fact that the employee is paid not for the amount of products he has made (work performed), but for the time actually worked. Time-based SOT is subdivided into simple time-based and bonus-time-based. In a simple time-based system, only the time actually worked by the employee is taken into account. The salary of an employee with a simple time-based SOT can be calculated:
- at hourly tariff rates;
- at daily tariff rates;
- based on the established salary.
In fact, the days (hours) worked in all of the above cases are recorded in the time sheet.
Chief Accountant of Intekh LLC (Smolensk):
With a time-based wage system, an employee's earnings depend on his qualifications and the time he has worked. The advantages of this system are simplicity in implementation and ease of calculating salaries, creating prerequisites for performing high quality work, improving the climate in the team. The main disadvantage is that wages can be difficult to relate to the contribution of a particular employee. The time-based scheme is suitable for non production sphere as well as small companies. If a salary is set for an employee, and he has worked all working days of the month, then he is paid the salary in full. If the month is not fully worked, then the employee is paid a salary based on the salary calculated in proportion to the number of working days actually worked.
EXAMPLE
Sales manager Petrov, who works in the organization on a 5-day 40-hour work week, has a salary of 44 thousand rubles. In October 2015, Petrov worked 15 working days (out of 22 working days). The rest of the days he was ill. For October 2015, he was paid a salary in the amount of 30,000 rubles. (44,000 rubles / 22 days x 15 days)If the work of a specialist is paid at the daily wage rate, then his salary is calculated by multiplying this rate by the number of days he actually worked. Wages are calculated in the same way if the hourly wage rate is applied. Only the rate is multiplied by the number of hours actually worked (not days).
EXAMPLE
In the previous example, suppose sales manager Petrov has a daily wage rate of RUB 2,000 per day. For 15 days worked in October 2015, Petrov was paid a salary in the amount of 30,000 rubles. (2000 rubles x 15 days)The sizes of hourly (daily) tariff rates, salaries for various categories of personnel are determined by the employer and are reflected in the Regulations on remuneration, as well as in the staffing table. A variation of the time-based system is the time-premium SOT. With her, the employee's salary consists of two parts:
payments for hours actually worked (based on salary or tariff rate);
Bonuses
Bonuses are the most common way to reward staff. The bonus is paid for the performance by the employee of certain performance indicators, and its size can be set by the employer both in a fixed amount and as a percentage of the salary. Unlike the salary or the wage rate, which is the main and mostly stable part of the salary, the bonus is considered an additional, variable part. Among the indicators that one has to focus on when calculating premiums, most often appear:
reduction of losses from marriage;
fulfillment or overfulfillment of the production plan;
professional skills and knowledge of advanced labor methods;
improvement of results economic activity link, site, brigade or workshop;
reduction of production costs.
According to Article 144 of the Labor Code of the Russian Federation, the employer has the right to independently form a bonus system, while the procedure for calculating bonuses should be fixed in. By establishing the piece-rate bonus SOT and making regularly paid bonuses part of the salary, the employer assumes certain obligations. In other words, if the provided local regulatory documents the bonus for the achievement of specific indicators is not paid to an employee who, by all indications, has the right to receive it, the injured party can apply for the collection of incentive payments to the State Inspection Service, the court or the prosecutor's office. At the same time, general and dual formulations found in local regulations of the employer are interpreted in favor of the employee. In order to avoid misunderstandings, it is necessary to distinguish between regular types of bonuses from one-time incentive payments - one-time bonuses at the end of the year, seniority bonuses, material assistance, etc.
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EXAMPLE
Sales manager Petrov, who works in the organization on a 5-day 40-hour work week, has a salary of 44 thousand rubles, as well as a bonus of 15% of the salary. The bonus is paid on condition that the employee fulfills the obligations stipulated by the employment contract and job description... In October 2015, Petrov worked 15 working days (out of 22 working days). The rest of the days he was absent due to incapacity for work. During the period of work, Petrov conscientiously performed his duties. In October, he was paid a salary in the amount of 34,500 rubles. ((44,000 rubles + 44,000 rubles x 15%) / 22 days x 15 days) End of exampleTariff-free wage system
Both time wages and "piecework" belong to the category of tariff systems that require the mandatory use of certain standards to differentiate the wages of specialists performing different in complexity, nature, intensity and working conditions manufacturing operations... In parallel with tariff systems, there is a tariff-free SOT, in which the remuneration received by an employee depends on the overall performance of the enterprise or department, as well as on the amount of funds allocated by the employer to the salary fund. The main features of a tariff-free scheme are:
- close relationship between the level of income of employees and the size of the payroll;
- assigning each specialist a constant coefficient of labor participation in overall results economic activity enterprises.
Some companies successfully use a mixed SOT, which has signs of a tariff and a tariff-free system - for example, a dealer mechanism, in which the employee's salary is the difference between the actual selling price of the product and the price paid to the company by the dealer, or. Commissions are received by managers of sales departments, advertising, foreign economic relations of the enterprise, etc. Be that as it may, the method of payroll chosen by the employer should be understandable to the staff so that each employee can independently calculate the strategy of his actions to achieve better result and receive the desired reward.
When is it allowed to pay salaries in kind?
A rare, one might say, exotic form of remuneration - in kind - is still found today. By general rule salary on site Russian Federation paid in state currency, that is, in Russian rubles, but sometimes, due to special circumstances, it is necessary to resort to exceptional measures - produced by the enterprise (products, manufactured goods, etc.).
Performing work in the interests of employees or providing free food, travel, recreation, training is also considered a kind of in-kind payment. The employer receives the right to pay salaries to personnel in non-cash form only if there are good reasons, enshrined in Article 131 of the Labor Code of the Russian Federation and paragraph 54 of the Plenum resolution The Supreme Court RF No. 2 dated March 17, 2004:
Payment of wages in non-cash form is issued if:
- goods given to an employee or services rendered to him (or his family) are in full demand and useful (for example, food or feed for livestock in the agricultural industry);
- the cost of goods and services provided against wages does not exceed their real market price;
- no more than 20% of the monthly salary is paid in kind;
- the employee himself wrote an application asking for a part of the salary in kind.
Employees who do not agree to such a transition should be offered another job, and in the absence of vacancies or after refusal from all the proposed options, the employment relationship can be terminated on the basis provided for in clause 7 of part 1 of article 77 of the Labor Code of the Russian Federation. In practice, most often there is a transition from a time-based SOT to a piece-rate bonus, as it is more profitable for an enterprise in the production sector and allows an objective assessment of the contribution of each employee to the overall result of the company's activities. Unfavorable economic conditions are also driving employers to move away from fixed monthly salaries in favor of more flexible employers.
Check yourself
What part is not included in the employee's wages under the time-bonus wage system:
- payments for hours actually worked;
- mandatory additional payment for time-based wages;
- awards.
2. What remuneration systems are time-based and piece-rate systems of remuneration:
- non-tariff;
- tariff;
- free of charge.
3. What circumstance does not allow the payment of wages in non-cash form:
- no more than 50% of the monthly salary is paid in kind;
- such a procedure for the payment of wages was initially provided for by labor or collective agreement;
- the cost of goods and services provided against wages does not exceed their real market price.
4. In which case the employee does not need to pay for the unworked time:
- if these compensation unused vacation upon dismissal;
- if it is a payment for days of participation in a public initiative;
- during downtime.
5. What type of piecework wages does not exist:
- direct piecework;
- piece-work compensation;
- piece-rate bonus.
Payroll calculation is a mandatory monthly procedure in every enterprise where employees are registered. This process is inseparably associated with deductions to tax office, accordingly, requires high attention and great responsibility.
The procedure for calculating wages
So, let's take a look at how wages are calculated and other nuances associated with it. The main points of this process in our state are regulated by the Labor Code, and the government acts as the guarantor of the relationship between the employer and the employee. This means that there is careful monitoring and control of the timely calculation of employees and compliance by employers with payment deadlines. Article 136 of the Labor Code defines the payroll period - twice a calendar month.
In addition to this rule, each individual institution may have its own Regulations on remuneration of employees, but they cannot change the rights of employees for the worse, in comparison with the criteria approved by the Labor Code. This means that if a company has established, by its internal regulations on labor remuneration, the issuance of wages only once a month, then it is breaking the law and can be brought to administrative responsibility. As for certain numbers, they are set by managers at their own discretion, in accordance with labor regulations and collective agreements.
For the most part, companies pay employees an advance payment and wages, although the Labor Code speaks directly about paying wages twice a month. When it comes to an advance, it is necessary to clearly stipulate its size and terms of payment, these data must be recorded by an internal local act.
It is worth noting that the amount of the advance payment, in contrast to the salary, is fixed, that is, it does not obey either the volume of work performed or the number of hours worked. The amount of the advance is set at the discretion of the company and remains unchanged over and over again.
Payroll principles
How are salaries calculated? When calculating it, you can use either of two possible options provided by the Legislation. Each of them has features:
- Payment twice a month. In this case, the documentation for accrual is submitted and processed twice a month, and each time it is necessary to pay contributions to the Pension Fund.
- Accruals once a month. In this situation, the salary is also calculated twice a month, but the payment consists of the advance part and the salary after deducting the advance. The first part is not subject to tax deductions.
Payroll documents
Let's consider on the basis of which documents the salary is calculated. The following documents serve as the basis for its formation:
- Employee admission order. An extract from the order is sent to the accounting department, where the employee's personal card is formed on the basis of it and the personal account is registered. The employee's admission document displays information about the date from which he was hired, the amount of salary, the allowances due, and so on. If the order was correctly drawn up and submitted to the accounting department in a timely manner, then the salary will be transferred on time.
- Don't know which document is used to calculate your salary? The basic data that is required are given in the time sheet and staffing table.
- Contract of employment.
- Documents indicating the amount of work done (with piece-rate calculation).
In addition, there are documents, in the presence of which the size of wages can change both upward and downward. These include:
- Service notes of various kinds.
- Employee bonus order.
- Collective agreement.
- Regulations on remuneration.
Salary and salary
In order to understand how the salary is calculated, it is necessary, first of all, to be able to separate the two the following concepts:
- Salary is the amount accrued to an employee by the accounting department for transfer to plastic card... It takes into account all allowances, bonuses, tax and other types of deductions for the established actually worked time period.
- Salary - small amount, paid to an employee as remuneration, prescribed in the employment agreement, in other words, a zero rate for counting subsequent payments. Taking into account the information on the amount of the salary of the employee hired, all actions for calculating wages are performed on the basis of the approved procedure for calculating according to one of the possible systems - piece-rate or time-based.
Time and piecework pay
Quite often on the Internet you can come across the question: “How are wages calculated in budgetary organizations and from private traders "? V state structures the system of remuneration for labor activity and the procedure for calculating wages are determined by the Legislation, and in private enterprises - by the founders. But, regardless of the type of organization, payment for labor activity must be made in full compliance with the Labor Code of the Russian Federation. To date, two forms of remuneration have been established:
- Time-based.
- Piecework.
To eliminate errors and simplify the process of calculating the amount due to the employee cash payment, a verified formula is used. The salary is calculated for the hours actually worked as follows:
- The salary is divided by the number of calendar working days and multiplied by the number of days actually worked.
- All types of compensation and incentive payments are added to the result.
- Further, income tax and withholdings (if necessary) are deducted from the amount received. In accordance with the Legislation, more than 20% of the total income cannot be withheld from wages.
With piecework wages, the company must keep personal statistics of product production. How is salary calculated in this case?
- An indicator of the quantity of products or services produced (in accordance with orders) is taken and multiplied by the established prices.
- Possible compensations and incentive charges are added to the result obtained, and bonuses for going out on holidays and non-working days are added to this amount.
- A percentage of income tax and various deductions (if any) are deducted from the total amount. If you are interested in how alimony is calculated from wages, then this is done just at this step. Alimony is categorized as withholding.
In addition to the basic methods for calculating wages, there are additional ones. In these cases, the formula will differ slightly in terms of the constituent values:
- Commission method. When using the calculation option, it is necessary to add a percentage of the amount of work performed to the amount of surcharges in the formula.
- Chord method. The calculation of wages before withholding income tax and other deductions is carried out on the basis of the list of work performed and relative deadlines performance and amount of payment.
- How is the salary calculated for the salary that is changed? In this case, the amount of accruals depends on the revenue made over a specified time period.
Director's salary
The director of the organization, like any other employee, needs to be paid a salary. However, quite often there is an opinion that the director is not paid a salary, is that so? In accordance with article 136 of the Labor Code, all employees of the enterprise, including managers, must be paid twice a month. Minimum size monthly earnings cannot be lower than one minimum wage (Article 133 of the Labor Code of the Russian Federation).
This rule can be circumvented if the director goes on vacation at his own expense. Naturally, this option suits few. It can only be used by companies that have temporarily suspended their activities, provided that only the head is on the staff.
Average monthly salary
The calculation of the average monthly salary may be required in the following cases:
- Compensation payments for unused rest / accrual of vacation pay / settlement upon dismissal.
- Business trip.
- Benefits for a sheet of temporary or absolute disability.
- For termination of an employment agreement, reduction of an employee or calculation of severance pay.
- Compensation for downtime due to force majeure or the fault of the employer.
In addition, the average monthly salary can be calculated upon request. banking institutions, executive service and other authorized organizations. All kinds of remuneration and payments do not belong to the average monthly earnings, only that which is charged to the worker in the form of a salary, moreover, without withholding tax. So, this amount is not taken into account:
- Burial assistance.
- Child care payment.
- Compensation for disability.
- Maternity allowance.
- One-time assistance for treatment, vacation, etc.
- Compensation for travel, mobile communications, food, housing and communal services.
Important! For the correct calculation of the average monthly salary, the indicators of the entire last year are taken. The amount of the allowance and other payments is deducted from the result obtained, then this indicator is divided by the number of months that the employee has worked.
Payroll examples
For example, when calculating the salary of a certain employee, you should use the indicators of all applicable tax and social payments and information about the labor costs produced.
So, if for a period of 21 working days set as the time period for calculating wages, the employee worked for 20 days with a salary of 15 thousand rubles prescribed in the contract, then in this case, according to the formula for calculating wages for work time is charged as follows:
- 15,000 x 20/21 = 14,285 rubles.
- Add to this amount bonus in the amount of 10% of the salary - 14285 + 1500 = 15785 rubles.
- Next, you should determine the deductions due to the employee - pension, social insurance, mandatory health insurance... These payments are paid to funds by the employer.
- We deduct the income tax of 13% from the salary. Not sure how payroll income tax is calculated? Everything is extremely simple - the salary is multiplied by tax rate 13%. Consider in our example: 15785 x 0.13 = 2052.05.
If no other deductions are provided in this case, then the employee's salary will be 15785 - 2052.05 = 13,732.95 rubles.
Deductions and taxes
The difference between the salary specified in the employment contract and the actually paid is the sum of all kinds of deductions, which are divided into three groups:
- Mandatory - prescribed by order judiciary on the basis of writs of execution (alimony, fines, compensation for damage caused, etc.).
- By order of the head - for violation of labor laws or in the event of damage to property belonging to the organization.
- At the discretion of the employee himself - for the implementation of non-cash payments when solving his social or domestic issues.
How are salaries calculated? In order for the accruals to be accurate and not approximate, the enterprise must necessarily have an approved by the management staffing table and a time sheet should be kept.
Thirteenth salary
Most likely, everyone has heard about 13 salaries at least once. The thirteenth salary is an annual payment to an employee, which is formed from the total amount of the organization's income based on the results of the year. Most often, it is credited as an incentive before the New Year. As a rule, such payments are usually called bonuses based on the results of the year, but the people call it 13 salary, since usually the amount paid is equal to the average monthly salary.
How is 13 salary calculated? The calculation of such bonuses is not regulated by either the Labor Code or other legislative acts. Accordingly, the process is carried out solely at the discretion of the employer. The amount and system of payment of 13 salaries is recorded in internal local documentation, for example, in the Regulation on bonuses or collective agreement.
Since in Legislative acts 13 the salary is not spelled out, the accounting department has no right to conduct it as remuneration. This payment is documented in the organization's local records as a year-end bonus or employee compensation, depending on qualifications. Moreover, if the thirteenth salary is calculated taking into account the company's profit for the calendar year, then:
- It cannot be counted before the end of the year.
- Taxes and other deductions must be withheld from it, and this amount will be integrated into labor costs in accordance with Article 225 of the Tax Code of the Russian Federation.
Thirteenth Salary
How is 13 salary calculated? Each employer independently makes a decision on the accrual of incentive payments based on the results of the year. As a rule, 13 salaries are paid to military personnel, civil servants and employees of large companies, the turnover of which allows managers to reward personnel.
The amount of payment is set at the discretion of the administration, most often a percentage of the salary or the full amount of the average monthly wage is taken as the basis.
How 13 salaries are calculated per year
Before calculating the specified payment, it is required to determine how it is spelled out according to the internal documentation of the organization. There may be several options:
- Bonuses for all personnel based on the results of the year.
- Incentive payment to individual employees for good achievements, for example, increasing the company's profits.
- Prize awarded to highly qualified specialists, and so on.
There are several options for calculating 13 salaries, these include:
- Definition fixed amount... Suitable in cases where the bonus is paid only to some employees.
- Establishing a certain percentage or calculation coefficient from the amount of salary for the year. In this case, employees who were employed less than a year ago, like everyone else, will receive the full bonus.
- Accruals based on average annual earnings. This method is the most troublesome for the finance department, because it requires taking into account the actual time worked and the amount of payments for each month of the year for a specific employee. In this case, those who have worked for an incomplete calendar year will receive 13 salaries in an amount proportional to the hours worked. In addition, this scheme requires that salary increases be taken into account if they were made in the current calendar year. That is, when the 13th salary is calculated according to the size of the bonus, which is ¼ of the salary, which was increased twice in a year, then this year its amount will be higher than in the previous one.