Payroll table. Payroll procedure
2017-11-01
At the end of each month, the accountant must conduct payroll calculations for each employee of the organization. This must be done before the 10th of the next month. The calculated and accrued salary is subject to payment to employees within the terms established by the local documents of the organization.
You can read more about payroll. In this article, we dwell on the features of payroll - what documents are executed, in what sequence the calculation is made, what postings should be made in accounting.
Documents for payroll
Calculation can also be carried out using the settlement or settlement-payroll. has a standard form T-51, settlement and payment -.
Payment of accrued salaries is carried out on the basis of the payroll T-49.
The data that will be required for the calculation can be obtained from the time sheet:
- form T-12 -;
- form T-13 -;
- oKUD form 0504421 -.
Calculation stages
1. Salary calculation according to the hours worked.
Based on the received time sheet, the accountant determines how many workers worked, holidays, days off, how many employees each had overtime work, night shifts, whether there were absenteeism, vacation, sick leave, business trip in the estimated months. Based on these data, the accountant accrues salary.
To determine the salary part of the salary, the salary is multiplied by the days worked completely and divided by the total number of days.
For example, in August 2015, the employee worked 16 days, the remaining 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 \u003d 30,000 * 16/21 \u003d 22857 rubles.
2. Definition of additional payments
The sum of all accruals 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 - in the calculation of wages to employees of auxiliary production.
Account 44 - when calculating the salaries of employees of a trading company.
Account 70 - is intended to reflect all payments to personnel for remuneration.
3. Determination of tax deductions
The employee has the right to receive a standard tax deduction - a certain amount by which the accrued salary can be reduced when calculating personal income tax.
Existing standard deductions:
- for children - 1400 rubles. for the first child, 1400 rubles - for the second, 3000 rubles. - on the third and next;
- 3000 rub - WWII veterans, military personnel with disabilities, persons in contact with radiation, nuclear power plants, nuclear tests (Clause 1, Article 218 of the Tax Code of the Russian Federation);
- 500 rub - participants of the Second World War, people with disabilities and a number of other citizens (Clause 2, Article 218 of the Tax Code).
The accountant must establish what deductions are due to the employee. A 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 has two deductions at once - 500 and 3000, then the larger one is applied.
4. Withholding personal income tax
Personal income tax is a tax on personal income, which should be withheld from the total accrued salary, reduced by the amount of the standard tax deductions. Income tax is withheld at a rate of 13%. The employee receives a salary reduced by income tax.
Thus, the tax agent for the payment of personal income tax is the employer (withholds and pays tax), but withholds tax from the amount of the employee’s salary.
The calculated amount of income tax is payable by posting: D70 K68.VAT.
Account 68 is designated for the bookkeeping of taxes and fees, its debit records the payment, and the loan accrues. A separate subaccount is opened for each tax.
5. Calculation of insurance premiums
From the total amount of the accrued salary, it is necessary to calculate insurance premiums to extra-budgetary funds. Unlike income tax, insurance premiums are paid at the expense of the employer.
In 2015, the following insurance premium rates were established:
- 22% - to the Pension Fund of Russia;
- 2.9% - to the Social Insurance Fund;
- 5.1% - to the Mandatory Health Insurance Fund.
However, there are certain restrictions:
- if the total wage of the employee, calculated on an accrual basis from the beginning of the year, in a month exceeds 710,000 rubles, then the rate in the Pension Fund from the excess amount is reduced to 10%;
- if the total wage of the employee, calculated on an accrual basis since the beginning of the year, in a month exceeds the amount of 670,000 rubles, then from the excess amount the contribution to the Social Insurance Fund does not need to be paid.
With regard to contributions to the FFOMS, no restrictions have been provided since 2015.
Accrued insurance premiums payable by posting - D20, 23 (44) K69.
Account 69 - is designated for the bookkeeping of accrued and paid insurance premiums.
6. Payroll deductions
Of the accrued salary, reduced by the amount of 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 salaries twice a month, so the employee is first paid in advance, after which the rest of the salary.
In addition to the advance payment, deductions must also be made from the salary according to writ of execution (if any), alimony (if the employee is the payer of alimony), compensation for material damage.
As a rule, more than 20 percent of it cannot be deducted from a salary. In some cases, by decision of the court, the percentage of deduction may be 50 or 70 of the amount of salary.
7. Payroll calculation
After all the actions indicated above are completed, it is necessary to subtract all deductions from the total accrued salary amount, it is this amount that is payable to the employee on hand.
If a debt is credited to an employee or employer in previous periods, then it must also be taken into account in the current calculation.
Payroll in cash is reflected by posting D70 K50, non-cash - D70 K51.
Upon payment, the employer must present the employee with a breakdown of the contents of the salary.
Payroll Postings
During the calculation, the accountant must make the following entries:
the name of the operation |
Debit |
Credit |
Charged pl. employees of a trading company | 44 | 70 |
Charged pl. primary production workers | 20 | 70 |
Charged pl. auxiliary workers | 23 | 70 |
Charged pl. from cash desk | 70 | 50 |
Charged pl. to the account of the employee | 70 | 51 |
Retained personal income tax from the charge. pl. | 70 | 68. PIT |
Extra-budgetary insurance premiums accrued | 44, 22, 23 | 69 |
Did not find the answer to your question in the article? |
Salary is the remuneration of the employee for labor. Its employer must pay its subordinates in accordance with the labor legislation of the Russian Federation. Earnings are accrued monthly, and issued twice for 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 is established by the employer independently and is fixed in the regulatory documentation.
An employee has the right to know how he is rewarded, of what components it consists of.
Responsibility for accrual and timely payment of earnings lies with the head of the enterprise and the chief accountant.
Definition of concepts
Salary is the set amount of money that an employee receives from his employer for performing certain work. The functions performed by the employee are prescribed in the labor agreement or negotiated verbally.
The obligatory part of remuneration is called basic earnings. It is approved in advance and brought to the attention of the worker by signing a labor agreement. It can be a salary, a tariff rate or a piece rate.
The basic salary includes various surcharges and allowances (for long service, overtime, etc.), and payment of downtime for reasons beyond the control of the employee.
Additional salaries include optional payments that are assigned at the initiative of management. These are rewards for excess work, allowances, payments for working conditions, and others.
These include:
- vacation pay;
- severance pay;
- payment of unworked time provided for by the Labor Code of the Russian Federation;
- payment of breaks in the work of nursing women, etc.
The employer is required to conclude an employment agreement with each employee. Its content must comply with Art. 135 Labor Code of the Russian Federation. The document covers all issues related to remuneration: the amount of 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 payment dates on its own and fixes it in the local regulatory act: the Collective Agreement, the Regulation or the Rules of Labor.
According to Russian law, a full monthly payment should be made before the 15th day of the next, and an advance payment 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 day, then earnings for the entire period should be issued on the 10th day of the next month.
The employer is obliged to transfer vacation 3 calendar days before the start date of the vacation. If the limit payment day coincides with a weekend or 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 regime of work and rest, the list of surcharges and allowances. The main condition is compliance with the labor laws of the Russian Federation.
Minimum wage
The earnings of a full-time employee per month should not be less than the minimum amount established by the Government (minimum wage).
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 level of inflation, the cost of the consumer basket and other economic factors. Now it is equal to 7,500 p.
The increase in the minimum wage leads to an increase in earnings, deductions of employers to the budget and funds, and an increase in prices.
The minimum wage is set at the federal level, regional authorities are vested with the right to increase this figure.
According to Art. 133 TC sources of minimum wage financing are the company's own funds, and for state employees - the budget at the appropriate level (federal, regional or local).
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 set by a tripartite agreement between:
- the government or administration of the entity;
- a union or other body from workers;
- the union of industrialists and entrepreneurs from employers.
The agreement is published in the media of the region. Within a month, employers have the right to express their disagreement with him. For this, an application is made to the administration.
In accordance with Article 129 of the Labor Code, the components of the minimum wage include:
- payment for labor, taking into account the professionalism of the employee. The volume of work, their complexity and working conditions;
- supplement for special working conditions (northern allowance, harmful production, etc.);
- bonus, premium, incentive payment.
If an employee is employed additionally, for example, a teacher works at 1.5 rates, his minimum wage cannot be less than 1.5 minimum wages. Additionally paid work on holidays and weekends, overtime and night hours.
The amount accrued to an employee for a month cannot be less than the minimum wage, he will receive the amount minus deductions, so it will be below the minimum value.
For wages below the minimum wage, administrative liability is provided. An official shall be fined from 1 to 5 thousand rubles, a legal entity from 30 to 50 thousand rubles, the company may be suspended for up to three months.
Official and unofficial salary
The official salary is that which is indicated in the labor agreement when hiring the worker and in the relevant order.
It is reflected in the local documents of the company:
- Collective agreement;
- Regulation on remuneration;
- Bonus Regulation;
- etc.
Before issuing it, each employee receives a pay slip that reflects all the accruals, deductions, interim payments made to him and the amount to be issued. According to this document, the worker can independently calculate his earnings, and discuss any incomprehensible or controversial issue with management or accounting.
The official salary is time-based and piece-rate. In the first case, its basis is salary, all additional payments are calculated from it. Piecework salary depends on the rate of production.
Salary consists of several components.
For example, for state employees, these include:
- salary;
- incentive payments (for experience, for intensity, etc.);
- compensation payments (for travel, food, harm, young professionals, etc.);
- prizes
- other surcharges.
The earnings include payment of leave, sick leave, business trip, other accruals. When a citizen is hired, the accountant opens a personal card on him, in which he enters personal data and all the information about the earnings established by the organization for the specialist in this position.
From the accrued amount, monthly advance workers are paid an amount of not more than 50% of it. The remaining amount is included in the final earnings. It is calculated by the last day of the month when all charges are made.
Of the total accrued earnings, personal income tax is withheld, which is usually equal to 13%. Alimony and other amounts due to court decisions can also be deducted. On his hands on the day of the salary, the employee will receive the amount of accruals minus deductions and the advance payment issued earlier.
In the middle of the month, other intermediate 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 documents of the employer. Such fraud is illegal. When this fact is discovered, responsibility lies with both parties to the transaction.
Often, a company pays an employee officially part of their earnings, and gives the rest of the money by oral agreement to their hands 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 in the state of the enterprise.
Some joint stock companies use their scheme of informal payments. They sell each worker several shares, which they undertake to return upon dismissal. Under labor agreements, staff officially pay a minimum wage. The rest of the earnings are given, bypassing taxation, under the guise of dividends.
Tax authorities carefully check the documentation of joint stock meetings, the data of employment contracts, the shares of each employee and the frequency of payments. Often during the audit revealed a lot of errors and inaccuracies that help to reveal the fact of unofficial calculations.
It is beneficial for workers to receive money in an envelope. These amounts are not subject to personal income tax and child support is not withheld from them.
There are a lot of minuses in unofficial earnings:
- benefits are not calculated from it;
- pension contributions are not made, i.e., the pension is not formed;
- the employee is deprived of social guarantees established by law;
- the risk of being left without work and without work increases;
- lack of state assistance in the event of a conflict.
The procedure and timing 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. Workers are familiarized with them during employment or when documents are amended regarding their earnings. Salaries are calculated on the basis of primary documents.
The main ones are:
- time sheet;
- orders on personnel (on admission, dismissal, vacations, etc.);
- bonus orders;
- disability certificates;
- work orders on holidays, etc.
The main payments due to the employee under the contract are entered into the program upon receipt. The remaining surcharges are added to the database within a month on the basis of the relevant securities. Documents, as they arrive in accounting, the calculator enters the payroll program.
In some regions, authorities have set district coefficients and other allowances, which are also taken into account in the calculation.
Earnings are issued twice a month. The first payment is an advance. It amounts to no more than 50% of the basic earnings. If the employee did not work for the first 15 days of the month, an advance is not charged to him. If part of the half of the month is worked out, it is calculated in proportion to the time worked.
The calculation of earnings is made in the payroll, issue it on the payment. There is a universal document grouping the calculation and payment - this is the payroll.
With each employee accrued for the period, the personal income tax is withheld at a rate 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 a family has a minor child or a full-time student up to 24 years old, each of his parents is provided with a standard monthly deduction in the amount of 1,400 r. For its execution requires a statement of the employee and a copy of the document on the birth of the child.
The employer must pay the main earnings by the 15th day of the month following the billing month, and the advance payment 15 days before. The company sets specific payment dates on its own and fixes them in local documents.
An example of calculating earnings and taxes for May 2017. An employee has two minor children.
Source data for calculating earnings:
- salary - 40 thousand p .;
- monthly payment of service fees - 15% of salary;
- vacation from May 10 to May 14, paid 8 thousand rubles;
- On May 25, an advance payment of 11,500 rubles was issued.
Earning is made in the following order:
Determination of hours worked by time sheet | In May, 20 working days, the employee worked 15 (20 - 5 days of illness). |
Calculation of charges |
Total: 30,000 + 4,500 + 8,000 \u003d 42,500 p. - accrued for May. Calculation of deductions. Personal income tax: (42,500 - 1,400 - 1,400) * 13% \u003d 5,161. |
Amount to issue | 42 500 - 11 500 - 5 161 \u003d 25 839 p. |
Taxes paid by the company from employee earnings | 42,500 * 30.2% \u003d 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 payment of salaries or the next, and from sick leave and vacations - until the end of the month. Insurance premiums must be paid before the 15th day of the month following the estimated month. If the limit date coincides with a weekend or holiday, it is postponed to the next weekday. Failure to pay or delayed earnings is punishable by fines. Also, the employer must pay each employee compensation equal to 1/150 of the Central Bank's key rate of the outstanding amount for the day of delay. |
What taxes are paid
In Russia, the personal income tax is personal income tax, which for the bulk of Russians is 13%. There are deductions to extrabudgetary funds - 30.2%. They are paid by the employer from the payroll fund (PAY).
The relevant percentages effective in 2017 are shown in the table:
The percentage of contributions "for injuries" may be higher than 0.2%. Its value depends on the type of activity of the company and is established by social insurance during registration of the insured. The higher the risk of injuries at work, the higher the percentage of deductions.
Example. The organization employs five people. The salary of each is 10 thousand rubles. per month. In April 2017, the employer will withhold from each employee personal income tax in the amount of 1,300 p. With payroll equal to 50 thousand rubles. digging will pay dues 15 100 r.
An entrepreneur who does not have employees must pay contributions of RUB 27,990 for 2017, of which 23,400 (26% of the minimum monthly wage) for pension insurance and 4,590 (5.1%) for medical insurance.
If the annual income of an individual entrepreneur exceeded 300 thousand rubles, he is obliged to transfer an additional personal contribution to the FIU. It is 1% of the amount exceeding the specified limit. The amount of pension insurance transferred by the IP for the year should not exceed 8 minimum wages.
For non-payment of taxes by the due date penalties are provided in the amount of 1/300 of the Central Bank discount rate for the day of delay.
So, the salary at the enterprise should be accrued and paid in accordance with labor legislation. The procedure, rules, size of accruals, conditions for their provision are recorded 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 is on the eve of the payment to workers.
In accordance with the law, payroll should take place 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 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 inform the employee about the procedure for paying remuneration for work.
General information
Payroll is carried out from the first day of labor of an employee. To begin with, the employee must provide a package of documents to the personnel 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 accounting for payroll.
The order displays the following information:
- what 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 regulations should be known to both the employer and the employee.
There are additional laws governing the payment and calculation of employee benefits.
Minimum Payment Amount
Each officially employed worker working out the full time standard should not receive remuneration below. This concept is defined as the minimum wage and it depends on the established cost of living.
In accordance with the law, it is forbidden to pay employees below the minimum wage.
For 2020, the minimum amount is 7800 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 must familiarize themselves with the rules in advance.
Are taken into account:
- payment system;
- remuneration and fines;
- the availability of social and other types of payments;
- transfer of taxes.
It should be borne in mind that the employer pays insurance and pension contributions on his own.
To employees
Salary can be transferred according to 2 options:
- for the worked period;
- for the work done.
It is necessary to provide employees with an advance, the size of which is set by the employer. Salary can be made up of 2 parts: salary + bonus.
When determining the amount, attention is drawn to the time sheet. This document is required for all pay options.
Formula
The formulas for the calculation of piecework wages and salaries are different. The salary is determined as follows:
ZPO \u003d part of the salary / number of working days for the period * number of days worked + bonus - personal income tax - withheld from accrued money.
Piece formula:
ЗП \u003d piece rates * number of products + premiums + surcharges - personal income tax - other deductions.
Example
The salary of an employee is 20,000 rubles. Each month an advance is paid - on the 11th, and salary - 3. It is necessary to determine the remuneration for July 2020. So, in the month of 21 working days and 10 days off.
Prior to the advance payment, there were 7 working days: 20 000/21 times 7 \u003d 6667 - 1 number is required.
The main part of sn \u003d 20,000 / 21 is multiplied by (21-7) \u003d 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 a salary. Dates are set by the employer on their own.
Charges must take place on a specific day. If it falls on a holiday or a day off, then care should be taken in advance to issue cash to employees.
Accounting is carried out according to the statement, which has a strictly established form.
The timing
When calculating the advance and salary, the employer decides for himself. It is strictly certain that payments should be made 2 times a month.
How to calculate compensation for delayed salaries in 2020? Take a look.Tax payment
The income of individuals is mandatory. A certain percentage is deducted from the salary.
Also, the employer is obliged to make deductions indicated in the table.
What fee | Base rate |
Pension Fund | 22% |
Social insurance | 2,9% |
Medstrakh | 5,1% |
Injuries | 0,2-8,5% |
Personal income tax
Withholding 13% of the salary. For example, the remuneration is 48,961.85 * 13% \u003d 6365.04 rubles.
Questions
How is work paid in different situations? Consider the most popular questions.
With shift schedule
In accordance with shift work is considered work carried out in 2-3 or more shifts.
If an employee works from 22 to 6 in the morning, then he is charged double charges.
It so happens that a work shift falls on a weekend or holiday.
Then, according to the payment is charged as follows:
- At double rates for pieceworkers.
- At double tariff rates for those with whom they are installed.
13th salary
Payment of the 13th salary depends entirely on the employer. It is he who determines the budget that will be used to pay. And accounting chooses options.
Usually 1 of the following methods is used:
- salary payment;
- certain bonuses;
- accrual of coefficients.
On holiday
In the case of leave, wages are as follows:
RFP, if there is a vacation in the billing period \u003d salary / total number of days in the period / number of actually worked days.
On sick leave
In accordance with the law, payments are accrued to the employee if he can provide a sick leave.
The amount directly depends on the worked experience:
- if the experience is less than 5 years, then 60% of the average salary for 2 years is due for payment;
- if the experience is from 6 to 8 years, then 80% of cf. sn for 2 g;
- if the experience of 8 years, then accrued 100% of avg. sn for 2 g
Liability for incorrect accrual
Responsibility for improper payroll is the accountant. It all depends on the cause and severity of the situation.
The employer must correctly calculate the salary and timely pay it to employees. The employer's fundamental requirement for salary systems that are used in practice is equal remuneration for equal work, the rest should be guided by the specifics of a particular production and the economic situation as a whole. We will talk about pay systems (COT) and key features of each type in this article.
From this article you will learn:
Related documents:
Salary in terms of labor law
Salary, or remuneration of labor - employee remuneration 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 qualification of the employee, as well as the complexity, quantity, quality and conditions of the work that he performs. Compensation and incentive payments are also accepted as salaries. Labor legislation, the norms of which are aimed primarily at protecting the rights of personnel, also provides for the payment of salaries 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 combining work and study;
- payments during forced absenteeism and downtime through no fault of employees;
- payments for the days of the employee performing public and state duties.
The salary shall be paid to personnel: at least every half month, exactly on the day established by the Labor Regulations or the labor contract, and also no later than 15 calendar days from the end of the period for which it was accrued.
Ways to pay employees
The following pay systems are available for employees:
piecework;
time-based.
In case of “piecework”, the employee’s wage depends on the quantity of products manufactured by him (work performed).
Piece COT is divided into:
- direct piecework;
- piecework premium;
- piecewise progressive;
- indirect piecework.
Read more about pay here:
Minimum wage
Regardless of the characteristics of the payroll scheme preferred by the employer, the amount that an employee receives per hour or per month should 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 wage. No organization in Russia has the right to pay monthlysalary less than the minimum wage (minimum wage), with the exception of cases when the specialist is working on a part-time or part-time basis.
When does it make sense to use a piecework or time system?
In developing a pay scheme for the personnel of a particular enterprise, it is necessary: \u200b\u200bto choose a remuneration method that directs the efforts of employees to achieve the desired level of productivity, and to provide each specialist with the opportunity of self-realization in the professional field. In order to produce competitive products in sufficient volume and at the lowest cost, you should thoroughly analyze the work process and only after that make a choice in favor of a particular system.
When does it make sense to apply piecework or time wages
Time-based COT is used, as a rule, for specialists whose job responsibilities are diverse and poorly quantifiable (for example, when it comes to accounting, servicing bank customers, legal support of transactions, etc.). If the indicator of the quality of the work performed is more important than the quantitative indicator, and the price of the specialist’s error is too high, if the work is creative, if the employee, if he wants to, cannot directly influence the level of labor productivity, it is worth giving preference to the time-based scheme.
As for the "piecework", the priority area of \u200b\u200bits application has been and remains the production lines, on which an increase in the number of operations performed does not affect their quality. If it is necessary to increase production efficiency if it is possible to measure the quantitative result of the work done, it is safe to introduce piecework COT. It is important to fix the procedure for calculating and paying salaries in the collective and labor contract, as well as in the local regulatory documentation of the enterprise.
Features of piecework pay system
In the case of using direct piecework COT, the employee's salary is calculated as the product of the price per unit of output (type of work) and the number of manufactured products (work performed). The unit prices for a unit of production (type of work) are set by the employer. They should be spelled out in the employment contract with the employee, as well as in the local regulations of the employer: Regulation on remuneration, collective agreement, etc.
EXAMPLE
A homeworker makes magnets. His work is paid according to the direct piecework system at the rate of 15 rubles per unit. For a month, an employee manufactured 600 magnets. His salary amounted to 9,000 rubles. (600 pcs. X 15 rubles.)In case of a piece-and-premium COT, the algorithm for calculating wages is the same as in the case of a direct piece-rate system, but in addition to the calculated amount, a bonus is charged. Its size and terms of payment are determined by the employer (for example, in the Regulation on bonuses).
EXAMPLE
The work of the homeworker in the manufacture of souvenir magnets is paid at the rate of 15 rubles. for a unit. But if in a month he makes 700 or more magnets, then he is entitled to a bonus of 20% of the amount of earnings. In October 2015, the homeworker manufactured 730 magnets. His salary, taking into account the bonus, amounted to: 13,140 rubles (730 pcs. X 15 rubles. + (730 pcs. X 15 rubles. X20%)In case of piece-wise progressive COT, production within the standard is paid as usual, and excess production is increased.
EXAMPLE
According to the local regulatory documents of the enterprise, a homeworker must produce 600 souvenirs-magnets per month (standard). The payout per unit of production is: at production within the standard - 15 rubles per unit; at production over the standard - 20 rubles per unit. In November 2015, the employee manufactured 680 magnets, for which he was paid a salary of 10,600 rubles. (600 pcs. X 15 rubles. + 80 pcs. X 20 rubles.)We will not dwell on the indirect piecework COT, since such a system is applied, as a rule, to personnel of auxiliary (servicing) industries. The salary of such workers depends on the wages of workers in the main production. The mechanism of “dependence” is established by the employer.
Time-based pay system
The time-based payment system, in contrast to the piecework system, is characterized by the fact that the employee is paid not for the number of products manufactured by him (work performed), but for the time actually worked. Time-based COT is divided into simple time-based and time-based premium. With a simple time-based system, only the time actually worked by the employee is taken into account. The employee salary with a simple time-based COT can be calculated:
- at hourly tariff rates;
- at daily tariff rates;
- based on the established salary.
Actually worked days (hours) in all the above cases are recorded in the timesheet.
Chief Accountant, LLC Intech (Smolensk):
With a time-based wage system, the employee’s earnings depend on his qualifications and the time worked by him. The advantages of this system are simplicity in implementation and ease of payroll, creation of prerequisites for performing high quality work, and 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 the non-manufacturing sector, as well as small companies. If the employee is paid a salary, and he worked all the working days of the month, then he is paid a full salary. If the month is not fully worked out, then the employee is charged wages based on the salary calculated in proportion to the number of actually worked working days.
EXAMPLE
Sales manager Petrov, who works for the organization on a 5-day 40-hour work week schedule, 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. In October 2015, he was charged a salary of 30,000 rubles. (44 000 rub. / 22 days. X 15 days.)If the specialist’s labor is paid at the daily rate, then his salary is calculated by multiplying this rate by the number of days actually worked. In the same way, wages are calculated in the case of applying the hourly tariff rate. Only the rate is multiplied by the number of hours actually worked (and not days).
EXAMPLE
In the conditions of the previous example, suppose that the sales manager Petrov has a daily tariff rate of 2,000 rubles per day. For 15 days worked in October 2015, Petrov received a salary of 30,000 rubles. (2000 rub 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 Regulation on remuneration, as well as in the staffing table. A variation of the time-based system is time-bonus COT. With her, the employee's salary is made up of two parts:
payments for the time actually worked (based on salary or tariff rate);
Bonus
Bonuses are the most common way to reward staff. The premium is paid for the employee performing certain production indicators, and its size can be set by the employer both in a fixed amount and as a percentage of the salary. In contrast to the salary or tariff rate, which is the main and mostly stable part of the salary, the bonus is considered an additional, variable part. Among the indicators that you have 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 the results of economic activity of a link, section, brigade or workshop;
reduction in 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 premiums should be fixed in. By setting a piece-bonus COT and making regularly paid bonuses part of the salary, the employer assumes certain obligations. In other words, if the bonus for achieving specific indicators stipulated by local regulatory documents is not paid to an employee who, by all indications, has the right to receive it, the injured party may request the recovery of incentive payments to the GIT, court or prosecutor's office. At the same time, the general and twofold formulations found in the local regulatory acts of the employer are interpreted in favor of the employee. In order to avoid misunderstandings, it is necessary to distinguish regular types of bonuses from lump-sum incentive payments - one-time bonuses at the end of the year, bonuses for long service, material assistance, etc.
Regulations on the title "Best Worker"
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EXAMPLE
Sales manager Petrov, who works for the organization on a 5-day 40-hour work week schedule, has a salary of 44 thousand rubles, as well as a bonus of 15% of the salary amount. The premium is paid subject to the employee fulfilling 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 disability. During his work, Petrov faithfully performed his duties. In October, he was accrued wages in the amount of 34,500 rubles. ((44,000 rubles + 44,000 rubles x 15%) / 22 days x 15 days) End of exampleNon-tariff pay system
Both time-based payment and “piecework” belong to the category of tariff systems that require the mandatory use of certain standards to differentiate the salaries of specialists performing production operations that are different in complexity, nature, intensity and working conditions. In parallel with tariff systems, there is a non-tariff COT, 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 sent by the employer to the salary fund. The main features of the tariff-free scheme are:
- close relationship of the level of employee income with the size of the payroll;
- assignment to each specialist of a constant coefficient of labor participation in the overall results of the economic activity of the enterprise.
Some companies have successfully used mixed COT, which has signs of a tariff and tariff-free system - for example, the dealer mechanism, in which the employee’s salary is the difference between the actual price of the goods sold and the price that the dealer paid for it, or. The commissions are received by the managers of the sales, advertising, foreign economic relations departments of the enterprise, etc. Be that as it may, the method of calculating the salary chosen by the employer should be clear to the staff so that each employee can independently determine their own strategy for achieving the best result and receiving the desired remuneration .
When is it allowed to pay in kind?
A rare, one might say, exotic form of remuneration - in kind - is still found today. As a general rule, wages in the Russian Federation are paid in state currency, that is, in Russian rubles, but sometimes, due to special circumstances, one has to resort to exceptional measures - carried out by the enterprise (products, manufactured goods, etc.).
Performing work in the interests of employees or providing free food, travel, leisure, training is also considered a kind of in-kind form of payment. The employer receives the right to pay wages to staff in non-monetary form only if there are good reasons enshrined in Article 131 of the Labor Code of the Russian Federation and paragraph 54 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 2 dated 03/17/2004:
Non-monetary wage payments are issued if:
- the goods provided to the employee or the services rendered to him (or his family) are in full demand and useful (for example, food or livestock feed in the agricultural sector);
- the cost of goods and services provided on a salary account does not exceed their real market price;
- in kind, no more than 20% of the monthly salary is paid;
- the employee himself wrote a request for 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 rejecting all the proposed options, you can terminate the employment relationship on the basis of clause 7, part 1, article 77 of the Labor Code of the Russian Federation. In practice, most often there is a transition from time-based SOT to piece-rate premium, as more profitable for the enterprise in the manufacturing sector and allowing to objectively evaluate the contribution of each employee to the overall result of the company. Unfavorable economic conditions also give up fixed monthly salaries in favor of more flexible employer systems.
Check yourself
What part is not included in the employee’s salary under the time-bonus system of remuneration:
- payments for actual hours worked;
- obligatory surcharge for time wage;
- premiums.
2. Which wage systems include time and piecework wage systems:
- non-ethereal;
- tariff;
- tariff-free.
3. What circumstance does not allow paying salaries in non-monetary form:
- in kind, no more than 50% of the monthly salary is paid;
- such a procedure for the payment of wages is initially provided for by a labor or collective agreement;
- the value of goods and services provided on a salary account does not exceed their real market price.
4. In which case for unworked time the employee does not need to pay:
- if these are compensation for unused leave upon dismissal;
- if it is a payment for days of participation in a public initiative;
- during downtime.
5. What type of piecework wage does not exist:
- direct piecework;
- piecework compensation;
- piecework premium.
Payroll is a mandatory monthly procedure at each enterprise, where hired employees are registered. This process is inextricably linked with deductions to the tax inspectorate; accordingly, it requires high attention and great responsibility.
Payroll procedure
So, we will analyze how wages and other nuances associated with it are calculated. The main points of this process in our country 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 careful monitoring and control of timely calculation of employees and compliance by employers with payment deadlines is being carried out. Article 136 of the Labor Code defines the period of payroll - twice a calendar month.
In addition to this rule, each individual institution may have its own Regulations for the payment of employees, but they cannot change for the worse the rights of workers, compared with the criteria approved by the Labor Code. This means that if a company has established by the Internal Regulation on Remuneration of Labor salaries only once a month, then it violates the law and can be held administratively liable. As for certain numbers, they are set by managers at their own discretion, in accordance with the work schedule and collective agreements.
The bulk of the companies pay workers advance payments and salaries, although the Labor Code says directly about the payment of salaries twice a month. When it comes to an advance, it is necessary to clearly stipulate its size and terms of payment, these data should be recorded by an internal local act.
It is worth noting that the amount of the advance, 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.
Principles of Payroll
How are salaries calculated? When calculating it, you can use either of the two possible options provided for by law. Each of them has features:
- Payment twice a month. In this case, documentation for accrual is submitted and processed twice a month, and each time it is necessary to pay contributions to the Pension Fund.
- Charges 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 deduction of the advance. The first part is not subject to tax deductions.
Documents for payroll
Consider, on the basis of what documents wages are calculated. The basis for its formation are the following documents:
- Order for the reception of an employee. An extract from the order is sent to the accounting department, where on the basis of it an employee’s personal card is formed and a personal account is registered. The document on the employee’s admission displays information about the date on which he was accepted, the amount of salary, allowances due, and so on. If the order was correctly executed and timely submitted to the accounting department, then the salary will be transferred on time.
- Do not know what document accrues wages? The main data that is required is given in the time sheet and staffing table.
- Contract of employment.
- Documents indicating the amount of work done (for piecework).
In addition, there are documents in the presence of which the amount of wages can change both upwards and downwards. They include:
- Service notes of various kinds.
- Employee Bonus Order.
- Collective agreement.
- Regulation on remuneration.
Salary and salary
In order to understand how salaries are calculated according to salary, it is necessary, first of all, to be able to separate the following two concepts:
- Salary is the amount accrued to an employee by an accountant for transferring to a plastic card. It takes into account all allowances, bonuses, tax and other types of deductions for the established actually worked out time period.
- Salary - a small amount paid to an employee as a salary, prescribed in a labor agreement, in other words, a zero rate for calculating subsequent payments. Considering the information about the salary of the employee hired, all the actions for calculating wages are performed on the basis of the approved calculation procedure for one of the possible systems - piecework or time-based.
Time and piecework payment
Quite often in the network you can meet the question: “How are salaries charged in budget organizations and private owners”? In state structures, the system of remuneration of labor and the procedure for calculating wages is determined by law, and in private enterprises - by the founders. But, regardless of the type of organization, payment for labor activities should be made in full accordance 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 of cash payment due to an employee, the adjusted formula is used. Salary is charged for the time actually worked as follows:
- The salary amount is divided by the number of working days on the calendar and multiplied by the number of actually worked days.
- All types of compensation and incentive payments are added to the result.
- Further, income tax and deductions (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.
When piece-rate wages in the company should be kept personal statistics on production. How are salaries 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, and rewards for leaving on holidays and non-working days are already added to this amount.
- The percentage of income tax and various withholdings (if any) are subtracted from the total amount. If you are interested in how child support is calculated, then this is done just at this step. Child support is classified as deduction.
In addition to the basic methods of calculating wages, there are additional ones. In these cases, the formula will differ slightly in component values:
- Commission method. When using the calculation option in the formula, the percentage of the amount of work performed must be added to the amount of surcharges.
- Chord method. The calculation of salary before deduction of income tax and other deductions is carried out on the basis of a listing of the work performed and the established deadlines and the amount of payment.
- How are salaries accrued on variable salaries? In this case, the amount of accruals depends on the revenue made for the specified time period.
Director salary
The director of the organization, like any other employee, must pay a salary. However, quite often there is an opinion that the director is not charged wages, is this so? In accordance with article 136 of the Labor Code, all employees of the enterprise, including managers, must be paid twice a month. The minimum monthly wage cannot be lower than one minimum wage (article 133 of the Labor Code of the Russian Federation).
You can get around this rule if the director goes on vacation at his own expense. Naturally, this option is suitable for few. Only companies that temporarily suspend their activities can use it, provided that only the head of staff is on staff.
Average monthly salary
The calculation of the average monthly salary may be required in the following cases:
- Compensation payments for unused vacation / accrual of vacation / calculation upon dismissal.
- Traveling.
- Benefits on a sheet of temporary or absolute disability.
- For termination of the employment agreement, reduction of the 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 at the request of banking institutions, the executive service and other authorized organizations. All sorts of remuneration and payments do not apply to average monthly earnings, only what is accrued to the worker in the form of wages, moreover, without tax withholding. So, this amount is not taken into account:
- Help for burial.
- Childcare payout.
- Compensation for disability.
- Maternity allowance.
- One-time assistance for treatment, vacation and more.
- Compensation for travel, mobile communications, food, housing and communal services.
Important! For the correct calculation of the average monthly salary, the indicators of the whole of last year are taken. The amount of benefits and other payments is deducted from the result, then this indicator is divided by the number of months that the employee worked.
Payroll Examples
For example, when calculating the salary of a particular employee, you should use the indicators of all the tax and social benefits that are due and information about the labor costs.
So, if an employee worked for 20 days for a salary of 15 thousand rubles prescribed in the contract for a period of one month consisting of 21 working days, set as a time period for calculating salaries, then in this case, according to the calculation formula, the salary for the worked time is calculated as follows:
- 15000 x 20/21 \u003d 14285 rubles.
- We add to this amount bonus in the amount of 10% of the salary - 14285 + 1500 \u003d 15785 rubles.
- Next, you should determine the deductions due to the employee - pension, social insurance, compulsory health insurance. These payments are transferred to the funds by the employer.
- We deduct 13% income tax from salary. Do not know how to pay income tax on wages? Everything is extremely simple - the amount of salary is multiplied by a tax rate of 13%. Consider our example: 15785 x 0.13 \u003d 2052.05.
If no other deductions are provided in this case, then the employee's salary will be 15785 - 2052.05 \u003d 13732.95 rubles.
Deductions and taxes
The difference between the salary prescribed in the employment contract and actually paid is the sum of all deductions, which are divided into three groups:
- Mandatory - prescribed by order of the judiciary on the basis of writ of execution (alimony, fines, compensation for damages, etc.).
- By order of the head - for violation of labor law or in case of damage to property belonging to the organization.
- At the discretion of the employee himself - for the implementation of cashless payments in solving his social or domestic issues.
How are salaries calculated? In order for the accruals to be accurate and not approximate, the company must have a staff schedule approved by management, and a time sheet must be kept.
Thirteenth Salary
Most likely, each person at least once heard about 13 salaries. The thirteenth salary is the annual payment to the employee, which is formed from the total income of the organization according to the results of the year. Most often, it is charged in the form of promotion before the New Year. As a rule, such payments are usually called bonuses based on the results of the year, but the people nicknamed her 13 salaries, since usually the amount paid is equal to the average monthly salary.
How is 13 wages calculated? The accrual of such bonuses does not govern either the Labor Code or other legislative acts. Accordingly, the process is carried out exclusively at the discretion of the employer. The amount and system of payment of 13 salaries is fixed in the internal local documentation, for example, in the Regulation on bonuses or a collective agreement.
Since salary is not prescribed in legislative acts 13, accounting has no right to carry it out as remuneration. Documented, this payment is reflected in the organization’s local documentation as a bonus based on the results of the year or as employee remuneration 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.
Thirteenth Salary Size
How is 13 wages calculated? Each employer independently decides on the calculation of incentive payments according to the results of the year. As a rule, 13 salaries are paid to military personnel, government employees and employees of large companies, the turnover of which enables managers to reward staff.
The amount of the payment is set at the discretion of the administration, most often the basis is any percentage of the salary or the full amount of the average monthly wage.
How 13 wages are accrued per year
Before calculating the specified payment, it is required to determine how it is prescribed according to the organization’s internal documentation. There may be several options:
- Bonuses for all staff according to the results of the year.
- Incentive payment to individual employees for good achievements, for example, increased company profits.
- Award nominated by highly qualified specialists, etc.
There are several options for accruing 13 salaries, these include:
- Determination of a fixed amount. Suitable in cases where the bonus is paid only to some employees.
- The establishment of a certain percentage or calculated coefficient of the amount of salary for the year. In this case, employees who were employed less than a year ago, as well as everyone, will receive the full bonus.
- Accruals based on average annual earnings. This method is the most troublesome for the financial department, because it requires taking into account the actually worked time and the amount of payments for each month of the year for a particular employee. In this case, those who have worked in an incomplete calendar year will receive 13 salaries in the amount proportional to the hours worked. In addition, with this scheme, it is required to take into account the increase in salary if it was carried out in the current calendar year. That is, when the 13th salary is calculated by the size of the bonus, which is ¼ of the salary that has increased twice a year, then this year its amount will be higher than in the previous one.