The payroll period in the form. Payroll accounting
The salary of the plan (including the average monthly) is calculated at the enterprise, in accordance with the law, for each month (vacation, business trip, downtime, discharge of duties of an absent employee, for calculating severance pay, etc.).
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Calculation of the average monthly salary of an employee in 2017
The main payroll operations for which you need to calculate the average monthly salary of an employee in the current mode:
- calculation of vacation pay, as well as unused vacation pay in case of dismissal;
- calculation of payments, while maintaining the average monthly salary at the main place of work;
- calculation of remuneration during the period of technological (and other types) downtime, due to 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 accrual of disability benefits (in accordance with the sick leave);
- to calculate the payment of working time on business trips;
- providing information on the average monthly salary and other data (contracts, orders), at the request of the employee, personally;
- others.
The 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 of the Russian Federation of 2007 (with periodic amendments). Key indicators for calculating the average wage in 2017:
The amount of remuneration accrued during 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;
Opening hours according to the calendar (all calendar days in a year are added up, divided by 12 - the average statistical time for each settlement year is displayed; in 2015, the average monthly number of days is 29.3).
The basic formula for calculating wages (average) is:
Average salary \u003d Payments (for 12 months) / 12 (months).
The calculation of the average monthly wage formula (Z):
Z average monthly. \u003d Z average / t monthly average. ,
where t is the average month - this is the averaging of the number of days of each month.
Thus, the calculation of the wages of workers (detailed formula):
Z wed.day \u003d ((Z basis of each month + Z period of each month) / 12 / 29.3,
where Zav.dn - the average daily salary of the employee;
Z.bas. - the main salary for 12 months (the basic salary includes payment according to the official salary, according to the tariff (hourly tariff rate), or according to piecework);
Zdop.Each month - an additional salary for 12 months (the salary fund includes all kinds of payments: surcharges, allowances, bonuses, remuneration, odds, nightly, overtime, etc.).
An example of calculating the wages of employees
Petrov Nikolai Ivanovich worked for 12 months in 2015, and from January 2017 decided to take a vacation. The accounting accountant needs to calculate the average monthly salary of the employee to calculate vacation pay.
Petrov works as a design engineer, remuneration is “bare salary”, without surcharges and incentives, which is equal to 30 000 rubles. The employee worked completely all year (no show, for some reason). Petrov has no additional wages.
The average number of days is set annually, approved on 04/02/14, and amounts to 29.3 (2015 indicator).
Payroll by employee salary, example (Petrov N.I. average daily rate, based on official salary):
Zav.day Petrov \u003d ((30,000 + 0) * 12) / 12 / 29.3 \u003d
we simplify the formula, due to the fact that Petrov’s salary every month is stably equal to the salary of 30,000 rubles,
30 000 / 29.3 \u003d 1023.89 rubles.
Further actions of the accountant-calculator are reduced to multiplying the average daily earnings by the number of vacation days, from this the sum of vacation payings N. N. Petrova will be formed
Nuances and exceptions in calculating the average employee salary
It must be emphasized that it is not taken to calculate the average daily wage, time and payment for this period, if the employee:
- i was absent from work, I used days (with preservation of ZPSr.);
- received benefits from the Social Insurance Fund (sick leave, pregnancy, childbirth, care);
The indicated periods are not taken into account on the basis of a logical conclusion - they have already been paid while maintaining the average daily earnings.
If the employee, for example, was on maternity leave, then the average wage calculation is based on the amount of payments accrued by the period earlier than maternity leave.
Consider the example when, in one of the months of the year, the employee was absent for some other reason, in the main workplace, while maintaining average earnings or received benefits. Example of payroll (daily average):
Chief Economist, Kalinina N.P. worked in the period of 2015 - 11 months in full, 1 month (November) was absent due to important negotiations and preparations for them. For the period of negotiations, the average earnings of Kalinina NP, at the main place of work, were preserved. The number of days actually worked in November, in the main place, is 2 days.
The employee wage fund consists of:
salary - 50 000 rubles;
surcharge (for a highly qualified employee) - 25% of the salary.
In January 2017, at Kalinina N.P. vacation on schedule.
The calculation scheme is as follows:
We determine the amount of payments in the period of 2015, they include salary, surcharge for full months and for incomplete November:
Z accrued \u003d ЗП basic for 11 months. + RFP additional for 11 months + RFB main and additional for 2 days of November
Z \u003d (50,000 * 11) + (50,000 * 25% * 11) + (50,000 / 159 * 2 * 8 + (50,000 / 159 * 2 * 8) * 25%) \u003d 550000 + 137500 + (5031 , 56 + 1257.86) \u003d 693789.42 (rubles).
We determine the time, for this we multiply the number of fully worked months (11 months) by 29.3, to this number we add 2 days worked in the twelfth month:
11 * 29.3 + 2 \u003d 324.3 (days).
We determine the average daily salary, for this we divide the payment amount by the sum of days:
Z average \u003d 693789.42 / 324.3 \u003d 2139.34 (rubles).
In Kalinina’s example, the supplementary salary fund is represented as a supplement for highly skilled work. In the calculations of the average salary, instead of (or together) surcharges for high qualifications, any surcharges and allowances, bonuses and other payments of this period may participate (according to the same scheme).
Also, during the settlement period (year), temporary surcharges and allowances (by order) may be charged or removed, they must also be taken into account in the calculation.
For example, if Kalinina N.P. assigned (by order) an additional payment for combining (at the time of absence, in January 2015, 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 \u003d ZP DOS 11 months + RFP extra 11 months + RFB main and additional November + PO additional add.
Z \u003d 550,000 + 137500 + (5031.56 + 1257.86) + (50,000 * 20%) \u003d 550000 + 137500 + (5031.56 + 1257.86) + 10 000 \u003d 793789.42 (rubles).
Z average \u003d 793789.42 / 324.3 \u003d 2447.70 (rubles).
Accounting for payroll
Like any other cost item, the RFP is reflected in the accounting of the enterprise. The procedure for accounting for payroll includes:
- accrual of basic and additional salaries;
- retention of salaries from employees;
- accrual of contributions to funds (social fear, accidents, unemployment, etc.);
- payment of salary;
- payment of contributions to funds.
All operations related to remuneration form the 70th account (accruals - credit, deductions - debit). Postings are made on the last day of the month.
Highlights of payroll accounting:
- daily / monthly maintenance of time sheets used by each employee, manually or automatically;
- maintaining a personal account for each employee, with a detailed entry in it of all accruals and deductions in the year (it is absolutely necessary to calculate the average salary); opening, from the new year, a new personal account;
- maintaining a statement on the issuance of salary to employees (settlement and payment statement).
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Upon receipt of any employee to the company is issuedlabor contract or a contract is concluded. At the same time, an order is issued by the head of the enterprise, the second copy of which is transferred to the accounting department. On the basis of the order, a personal card is filled in, the personal account of the employee is opened and an entry is made in the work book.
The order is the basis for accruing wages to the employee from the date specified in it and the method of accruing it (time or piecework). The main condition of these documents in accordance with Art. 57 of the Labor Code of the Russian Federation is the amount of wages, the timely calculation and correct calculation of which should be provided by the enterprise - the employer.
How is salary calculated? Salary is calculated on the basis of tariffs set at the enterprise, piecework rates, salaries and information about the time actually worked by employees or information about the volume of output. Payroll is based on documents such as staffing table , regulations on remuneration, orders for employment and employment contracts.
These documents establish the size and form of remuneration of a particular employee. In addition, there are documents on the basis of which the salary can be changed up or down: memos, bonus orders, etc. The Regulation on Remuneration of Labor 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 and piecework. With time-based wages, salaries are paid depending on the hours worked and the qualifications of the employee. With piecework wages, wages depend on the amount of output. Remuneration does not depend on the type of enterprise and is made in accordance with the Labor Code of the Russian Federation. In state-owned enterprises, the state sets the wage system.
How to calculate wages for piecework wages - the calculation is based on the piecework rates set for the product and the number of processed products. Accounting for the development of workers is carried out by foremen, foremen or other workers who are obligated to perform these functions. Primary documents for accounting for production and payroll are developed by the enterprises themselves. This can be work orders, acts of acceptance of work performed, route maps, etc. Most often, the piecework rates set for the production of a unit of production are constant, so the worker’s earnings can be defined as the product of the piecework rate for the volume of manufactured products.
With a time-based form of remuneration, salary depends on the amount of time worked. To account for the actual hours worked, a time sheet is kept (T-13 download) and a timesheet (form T-12). As in the previous case, the documents must have the required details and comply with the requirements of Law No. 129-ФЗ of 11/21/1996 “On Accounting”.
How is the calculation of salary (example). The employee has a time wage. The daily tariff rate is 500 rubles. In March, he worked 22 working days. The employee salary for March will be: 500 rubles x 22 days \u003d 11,000 rubles. Payroll in case of piecework wages is somewhat different.
Suppose, the company has set piece prices for the manufacture of parts A -16 rubles / pc., Parts B -20 rubles / pc. In a month, the worker made: parts A - 200 pcs., Details B -500 pcs. The monthly salary of an employee is: 16 rubles. x 200 pcs. + 20 rub. x 500pcs \u003d 3200 rub. + 10 000 rub. \u003d 13,200 rubles.
From January 1, 2010 Law No. 212-FZ of July 24, 2009 entered into force. “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds”, as a result of which the unified social tax was canceled, and the calculation of salaries changed. Starting January 1, 2010, enterprises are required to accrue contributions to compulsory pension, social and medical insurance for payments and benefits to individuals. Tariffs of insurance contributions to these funds in accordance with Art. 12 law No. 212-FZ since January 01, 2011 have been increased.
The salary of the employee, 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, the personal income tax (PIT) is withheld from wages. The tax rate is set at 13% of the accrued amount. Personal income tax is charged on all employee income received in cash and in kind, as well as material benefits (for example, obtaining a loan at a rate lower than the Central Bank of Russia refinancing rate). To determine the amount of personal income tax relying on accrual, tax deductions provided for in Articles 218-221 of the Tax Code of the Russian Federation should also be taken into account.
The employee who is registered at 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 the 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 their main place of work). Starting from the month in which the employee's income amounted to 280,000 rubles, this tax deduction is not provided.
From the accrued salary in accordance with applicable law, 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 advance payment issued on account of wages; excessively issued amounts resulting from counting errors; reporting amounts not returned on time; upon dismissal of an employee before the end of the working year for which he has already received his annual paid leave, for unworkedvacation days.
In addition to these amounts, the accounting department of the enterprise has the right to withhold: alimony on writ of execution; compensation for material damage; withholding of the amounts of loans and credits granted to the employee; other deductions in the presence of a statement of the employee (in favor of insurance companies, etc.).
Do not forget that in accordance with Art. 138 of the Labor Code of the Russian Federation there are restrictions on the size of deductions:
- with each payment of wages, the total amount of all deductions may not exceed 20%, and in cases specifically provided for by law, - 50% of the wages due to the employee;
When withholding from the salary for several executive documents, the employee should retain 50% of the earnings.
We calculate the employee's salary for February 2011. In January, 12,000 rubles were accrued. The tax deduction is applied: for themselves - 400 rubles, for a child - 1 000 rubles. Withholding personal income tax at a rate of 13% - 1378 rubles. He was on the sick leave from 02/12/2011 to 03/04/2011. In February, 19 working days, worked 9 days. Dependently 1 child - age 3 years, work experience - 7 years.
Average daily earnings \u003d (Income for 2009 + income for 2010) / 730 (calendar days) \u003d 144,000 rubles. + 144 000 rub. / 730 \u003d 394.521 rubles.
The maximum amount of average daily earnings with a limit of payments in favor of an employee for a year is 415,000 rubles. will amount to 1136.97 rubles.
The minimum amount of average daily earnings for two years \u003d 394.52 rubles.
Accrued on the sick-list: Number of calendar days of illness x Average daily earnings x 0.80 (80% of the payment for seniority) \u003d 21 x 394.52 rubles. x 0.8 \u003d 6 627.94 rubles.
Salary for hours worked is:
12 000 rub. / 19 x 9 \u003d 5684.21 rubles.
Total credited for February: 6627.94 rubles. + 5684.21 RUB \u003d 12,312.15 rubles.
We calculate the amount of personal income tax for deduction from salary:
Total accrued for 2 months - 12 000 rubles. + 12312.15 rubles. \u003d 24,312.15 rubles.
Tax deductions for 2 months: for themselves - 800 rubles, for a child - 2,000 rubles. Total deductions - 2 800 rubles.
Taxable salary: RUB 24,312.15 -2800rub. \u003d 21,512.15 rubles.
The amount of personal income tax \u003d 2797 rubles.
To accrual in February: 2797 rub. - 1378 rub. \u003d 1 419 rub.
The amount due for February 12312.15 rubles. -1 419 rub. \u003d 10,893.15 rubles.
When dismissing employees, calculating salaries 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 of December 24, 2007, “On the Features of the Procedure for Calculating Average Wages”
How is the calculation of salary (example No. 2)
Calculation of vacation pay if the billing period has been fully worked out, is calculated as follows. The employee went on vacation from 04/03/2011. on 04/20/2011 (18 calendar days). The settlement period dates from 04/03/2010. On April 2, 2011, the salary in this period amounted to 120,000 rubles. The amount of vacation pay will be:
120 000/12 / 29.4 x 18 \u003d 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 days of vacation
If the billing period is not fully worked out, then the calculation is done differently. For example, an employee is granted leave from 03/09/22/03. 11 years for a period of 14 days. The salary of the employee was 15,000 rubles. The calculation period for calculating vacation pay is the period from 03/09/2010 to 03/08/2011. The employee was ill from June 4 to June 17, 2010, a total of 14 calendar days. The temporary disability benefit amounted to 3,016 rubles, the salary for the month of June was accrued in the amount of 8,714 rubles. For the billing period, the employee was charged 15,000x11 + 8,714 \u003d 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 \u003d 323.4 + 13.7 \u003d 337.1 days. The average earnings will be 158,714 rubles / 337.1 days \u003d 470.82 rubles. Holidays for 14 calendar days will be accrued in the amount of 470.82 rubles. x 14 days \u003d 6 591.48 rubles.
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Of course, payroll is a key part of the entire work process for an employee. Any citizens of the Russian Federation who are able to carry out labor activities in full should be aware of all the nuances regarding wages and how they are charged.
Various payment systems
First of all, during employment, it is necessary to familiarize yourself with what kind of pay system for labor activity and possible ways of stimulation exist in this organization. Any company has an extensive collection of various regulatory acts of a local nature.
When determining the method of issuing wages, the accounting department draws attention to the list of specific documents regulating this issue. To be more specific, then:
- The rules of the internal labor schedule.
- Collective bargaining agreements.
- Various kinds of provisions containing comprehensive information about possible monetary incentives for active work.
- Regulation determining the remuneration of employees.
- Staff schedule.
- Specific clauses contained in an employment agreement between superiors and employees.
- Other regulatory acts of a local nature containing information regarding wages.
The principle of calculating an employee’s income is based on a document that has worked out volume, that is, a time sheet. Labor remuneration systems are divided into two broad groups:
- Piecework wage system. The key difference is that the amount of income directly depends on how much the employee produced the final products in volumes or how many services he provided. That is, directly proportional to the activity of labor activity.
- A time-based wage system is a slightly different way of determining earnings. The key role is played by a pre-determined salary of the employee. That is, some amount that depends on the job position of the employee and on his staffing.
Any payroll procedure provides for the possibility of allowances. These are rewards for:
- Long experience.
- Excellent work result.
- Activity in the workplace.
- 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 quantities are taken into account:
- The rate of the hourly or daily nature.
- Monthly salary.
The formula for calculating is also not something complicated. In this case, a fixed daily tariff rate is taken into account. Outwardly, it is the following:
RFP \u003d CD x SD, where
- "ZP" represents the amount of wages that have been accrued for the month of labor activity;
- "KD" - this is the number of days that the employee actually worked according to the time sheet;
- “CD” - employee 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 is actually worked out, of course, the unit of measurement is the clock.
An example would be an ideal situation:
“According to the employment contract, Ivanov Ivan has an hourly rate of 50 rubles / hour. Last month, in fact, he worked for about 170 hours. It turns out that the amount of money he will receive is 50 x 170 \u003d 8,500 rubles. ”
Time wage rate
Employees of the organization, according to the contract, receive the amount in the form of a salary. Suppose that they have worked a full month and will receive a hundred percent income for this. When the working time is not worked out to the end, that is, does not meet the standards, the salary must be adjusted taking into account the efforts that were actually expended.
In this case, the formula is:
RFP \u003d OK / HD x FD, where
- ЗП - the amount of wages that was accrued for the month;
- OK - employee salary;
- ND - the normalized idea of \u200b\u200bthe number of working days in a month;
- FD - how much the employee actually worked.
Of course, any formula presented in the time-based system of remuneration does not include various kinds of incentive or incentive allowances, 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 this, the employee receives funds honestly earned by him.
There is the possibility of receiving honestly earned rubles both through the cash desk and on debit / credit cards with the condition of writing an application to the authorities about this method of charging funds.
The payroll procedure is a clear algorithm. However, calculations should be carefully made, since the procedure is extremely painstaking. In the case of due attention in the calculation of errors should not be, and the process itself will not take much time.
Today we will fix the information written earlier in practice, consider an example of payroll.
Payroll Example
There are five workers at our enterprise, it is necessary to calculate and pay them a salary, for example, for the month of May, in which 21 working days.
To calculate wages, we need data on the salary established for each employee, the deductions due to personal income tax and the number of days worked in May. In addition, information about the total salary accrued from the beginning of the year is useful.
Employee data: (click to expand)
Surname of the employee | Salary | Deductions | Number of days worked in May |
70000 | 2 children | ||
20000 | 500 rub., 1 child | ||
Nikiforov | 24000 | 3000 rub., 2 children | |
16000 | 2 children | ||
16000 | 500 rub., No children |
Starting from the beginning of the year until the month of May, all employees worked all months in full, the regional coefficient in our example of calculating wages is assumed to be 15%. Let me remind you that the data on the days worked are taken from the time sheet, a sample of this document can be found.
Consider the first employee Ivanov.
1) Determine the salary for the hours worked
In May, he worked 20 days out of 21.
Salary for hours worked is defined as Salary * Days worked / 21 \u003d 70,000 *
Ivanov accrued salary \u003d 70,000 * 20/21 \u003d 66667 rubles.
2) Determine the deductions due
Since the beginning of the year he was accrued a salary of 322,000 rubles. Therefore, deductions for children are no longer relied on him. Let me remind you that children’s deduction is valid until the employee’s wage calculated from the beginning of the calendar year reaches 280,000 rubles.
3) We calculate wages taking into account the district coefficient
Salary \u003d 66667 + 66667 * 15% \u003d 76667 rub.
4) We consider personal income tax
Personal income tax \u003d (Accrued salary - Deductions) * 13% \u003d (76667 - 0) * 13% \u003d 9967 rubles.
5) We calculate the salary that we will pay to the employee:
Salary payable \u003d Accrued salary - personal income tax \u003d 76667 - 9967 \u003d 66700 rubles.
Similarly, calculations are carried out for all other employees.
All calculations for calculation and payroll of all five employees are summarized in the table below: (click to expand)
Full name | Salary since the beginning of the year | Salary | Otrab. days in may | Salary for the worker. time | Accrual the salary | Deductions | PIT (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, the primary document is filled in - the payroll form T51, a sample of which can be downloaded.
According to the calculation results, the total amount of accrued salary and 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 the payment of 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. To watch the video, click below ⇓
The calculation of salary depends on the payment systems adopted by the enterprise, which are fixed by the normative. The labor contract concluded between the employer and the employee must specify the form of work and the payment system, indicating the tariff rate or the established salary for each particular case.
Remuneration: forms and systems
Typically, modern enterprises use the following forms and systems of remuneration: time-based (payroll according to 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 the established rates for one unit. 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. Piecework Forms:
- piecework premium;
- simple;
- piecewise progressive;
- accordion, etc.
Time-based payment system involves payment of a salary or a fixed daily or hourly rate. Monthly in this case depends on the actually worked time for a month. It happens:
- simple (fixed payment per month, hour);
- time-bonus (premiums, allowances, etc. are added to the fixed part).
What is the salary
Remuneration consists of the main and additional parts.
The main types of wages include the following types of wages:
- salary (tariff) payment, piecework;
- payment and surcharge for work on holidays (weekends);
- over hours of work;
- prizes
- bonuses for skill, bonuses for harmful working conditions;
- surcharges for the replacement and combination of professions and so on.
The additional payment includes all additional payments calculated on average earnings:
- payment of all types of holidays;
- 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 payroll algorithm for employees of a particular enterprise.
Salary pay: features
The most common and simple wage is salary payment. Under this system, the main indicator of successful work is the observance of the working day routine: working out the planned number of working days (hours) in the billing period (month) guarantees the receipt of the full salary determined by the labor contract.
Salary - a fixed wage for the performance of official duties in a calendar month. It should be understood that the salary is not the amount “on hand” (received after deduction but the amount payable 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 salary by salary (the formula is indicated below) the following indicators are required:
- the established official salary for the fully worked out working period (calendar month) - a monthly salary;
- the size of the tariff rate (hourly or daily), which determines a fixed amount of wages for each hour or day worked;
- timesheet with actual hours (hours).
How to calculate salary by salary? The formula is below:
How to calculate your full-time salary
Employee Ogonkov A.A. LLC "Spark" in the employment contract prescribed a monthly salary of 45,000 rubles.
He worked all days on the production calendar in 2017:
- in May - 20 slaves. days;
- in June - 21 slaves. day.
For the worked period, no surcharges provided for by the employment contract, Ogonkov A.A. not supposed to.
In May and June, the employee's salary amounted to 45,000 rubles for each month, despite the different number of days worked.
How to calculate part-time salary payment
Worker Sergeyev V.V. the monthly salary is prescribed in the labor contract - 45,000 rubles.
In 2017, in May, he worked ten working days out of the scheduled 20, in the remaining ten working days V.V. Sergeev was on vacation without pay.
Incentives (bonuses, etc.) and other additional accruals (except salary) to Sergey V. Sergeev in May 2017 were not appointed.
In this case, Sergeev V.V. (according to the salary calculation formula for the salary in the example that is considered), the following pay for labor in May 2017 is supposed:
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) \u003d 22500 rubles.
Often the question arises: "How to calculate the monthly salary?" We suggest using the following table, which shows the formula for calculating salaries for salaries when working for an incomplete month.
The formula for calculating salaries at the tariff rate
When an employee is not set a monthly salary, but a daily or hourly tariff rate, the amount of the monetary remuneration for the month is calculated as follows:
- at the established daily tariff rate, the calculation of salary is calculated by the formula:
- at the hourly rate determined by regulatory enactments, wages are calculated as follows:
Remuneration for work on schedule
Often the question arises: "How to correctly calculate the wages of workers on a rolling schedule?" or "How to calculate the salaries of the watchmen on schedule?"
At enterprises, security guards (watchmen) often work according to a rolling schedule, and a monthly salary is stipulated by the labor contract.
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:
- accounting for planned and actually worked hours is done by the hour;
- a regulatory local act establishes an accounting period (month, quarter, year, etc.);
- the amount of working time in the accounting period should not exceed the specified number of working hours;
- the number of working hours in the accounting period is set according to the amount of working time per working week (not more than forty hours per week);
- normative local act defines the rule for determining the hourly rate for the established salary:
Based on the planned norm of working hours of a calendar month according to the formula:
hourly rate \u003d 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 the month of July is 168 hours;
- hourly rate \u003d 8300/168 \u003d 49.40 rubles.
With this calculation, the hourly rate will depend on the specific month and "float" throughout the year.
Or the second method, based on the average monthly number of slaves. hours in a calendar year according to the formula:
hour. rate \u003d salary / (norm. working hours in hours in the current calendar year / 12 months).
- in 2017 according to the production calendar with an 8-hour slave. day and five-day slave. week norm slave. time is 1973 hours per year;
- monthly salary - 8300 rubles;
- hourly rate: 8300 / (1973/12) \u003d 50.48 rubles.
With this calculation, the hourly rate is constant throughout the calendar year.
Payroll when working on schedule: an example
At the LLC Ogonyok enterprise it is established:
- the established period of the total working time for accounting is a quarter;
- the tariff rate for the watchmen is 50 rubles per hour;
- the change is 16 hours - daytime, and 8 hours - nightly;
- surcharge for night time - 20%;
- for the first quarter, the watchman worked 8 days in January, 6 days in February, 9 days in March.
Payment of one shift of the guard is: (50 rubles x 16 hours) + (50 rubles x 8 hours) + (50 rubles x 8 hours. X 20%) \u003d 1280 rubles.
Salary is:
- for January - 1280 rubles x 8 days \u003d 10240 rubles;
- for February - 1280 rubles x 6 days \u003d 7680 rubles;
- for March - 1280 rubles x 9 days \u003d 11520 rubles.
Calculation of salary upon dismissal
Often the accountant has a question: "How to calculate the salary when leaving?"
On the day of dismissal according to the Labor Code, the employer pays all employees the amount due to him on the payroll at the rate of:
- wages for hours worked in the month of dismissal (the day of dismissal is paid as a working day);
- compensation for non-vacation leave;
- other compensation payments, depending on the article of dismissal.
Consider the example of the final settlement upon dismissal.
Lvov S.S. Dismissed from TES LLC on August 7, 2017 at his own request. On the day of dismissal, the employer is required to accrue and pay a salary for work in August, a bonus, a personal allowance, monetary compensation for days of non-scheduled leave, that is, to make the final calculation.
According to the employment contract Lviv S.S. The following charges are established:
- full-time salary - 8300 rubles;
- personal allowance - 2000 rubles;
- for work in harmful conditions the surcharge is 4 percent of the salary;
- monthly bonus - 150% for a full working month;
- surcharge for nighttime work - 40% of the hourly rate.
He worked on the total time management, his shift schedule is "a day in three." The hourly rate for local regulations in TES LLC is calculated by the average monthly number of hours per year and in 2017 is 8300 / (1973/12) \u003d 50.48 rubles.
S.S. Lviv received monetary compensation for days of non-vacation leave - for 9.34 days.
According to the report card in August (on the 7th day inclusively), he worked two full shifts of 22 hours (44 working hours).
At the final calculation, it is accrued to him:
- salary payment - 2 shifts x 22 x 50.48 rubles. \u003d 2221.12 rubles;
- bonus for hours worked - 2221.12 rubles x 150% \u003d 3331.68 rubles;
- personal allowance for worked shifts - 2000 rubles / 8 (planned number of shifts per month) x 2 shifts \u003d 500 rubles;
- surcharge for night time - (50.48 rubles x 16) x40% \u003d 323.08 rubles .;
- additional payment for harmfulness - 2221.12 x 4% \u003d 88.84 rubles .;
- compensation for days of non-holiday leave - 769.53 rubles. x 9.34 \u003d 7187.41 rubles, where 769.53 rubles is the daily earnings for calculating the vacation.
Total wages with all additional accruals will amount to 13622.13 rubles.
From this amount, it is supposed to withhold income tax (13 percent of the accrued amount): 13622.13 x 13% \u003d 1771 rubles.
Lvov S.S. will receive in their hands net of personal income tax: 11851.13 rubles.
Conclusion
The article considers the formula and an example of its application. Accountants are offered cheat sheets that will allow you to correctly assess the situation and choose the right calculation method.
Remuneration of labor is a responsible process, we must not forget that the material and moral condition of the employee depends on the earned income. Moreover, incorrect calculation may result in sanctions by the labor inspectorate and tax authorities.
So, the calculation of employee benefits is based on:
- an employment contract between an employer and an employee;
- an order for admission indicating the day the employer began to work;
- production time sheet;
- local regulations (orders of encouragement or regulation on remuneration and others);
- production orders, acts of work performed, etc.
Each accrual for the payment of monetary remuneration for labor must be accompanied by a document and normative act.