Of course, payroll is a key part of the entire workflow for an employee. Any citizens Russian Federation who are able to carry out labor activities to the fullest, should know all the nuances regarding wages and how they are calculated.
Various payment systems
First of all, when applying for a job, you need to familiarize yourself with what system of remuneration for labor activity and possible ways of stimulation exist in this organization. Any company has under itself an extensive collection of various regulatory legal 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:
- Internal labor regulations.
- collective agreements.
- Various kinds of provisions containing comprehensive information about possible monetary incentives for active work.
- The regulation that determines the remuneration of the labor activity of employees.
- Staff schedule.
- Specific clauses contained in the employment agreement between superiors and employees.
- Other regulations of a local nature containing information regarding wages.
The principle of calculating the employee's income is based on the document of accounting for the volume worked, that is, the time sheet. Payroll systems fall into two broad categories:
- Piecework wage system. The key difference is that the amount of income directly depends on how much the employee produced the final product in volumes or how many services he provided. That is, in direct proportion to the activity of work activity.
- The time wage system is a slightly different way of determining earnings. Here the key role is played by the predetermined salary of the employee. That is, some amount that depends on the position of the employee and on his staffing table.
Any procedure for calculating wages provides for the possibility of allowances. These are rewards for:
- Long experience.
- An excellent result of labor activity.
- Workplace activity.
- Intensity.
- And other activities aimed at the benefit of the organization.
time clock
Consider the simplest version of a time-based or time-based bonus system for calculating an employee's income for work. Its simplicity lies in the fact that only two quantities are taken into account when determining the amount:
- Rate of tariff-hour character or daily character.
- Monthly salary.
The formula for the calculation is also not something complicated. In this case, a fixed daily tariff rate is taken into account. Externally, it is the following:
ZP \u003d KD x SD, where
- "ZP" represents the amount of wages that were accrued for the month of labor activity;
- "KD" - this is the number of days that the employee actually worked according to the time sheet;
- "SD" - the tariff rate of the employee.
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 hours.
An ideal situation would be:
“According to the employment contract, Ivanov Ivan has an hourly wage worth 50 rubles per hour. Last month he actually worked about 170 hours. It turns out that the amount of money he will receive is 50 x 170 = 8,500 rubles.
Time wage rate
Employees of the organization, according to the contract, receive amounts in the form of a salary. Suppose that they have worked a full month and will receive one hundred percent of the income for this. When working hours are not fully worked out, that is, they do not meet the standards, the salary must be adjusted taking into account the efforts that were actually expended.
In this case, the formula is:
ZP \u003d OK / HD x FD, where
- ZP - the amount of wages that were accrued for the month;
- OK - the salary of the employee;
- HD - normalized representation of the number of working days in a month;
- FD - how much the employee actually worked.
Of course, any formula presented in the time-based wage system does not include various kinds of stimulating or incentive allowances, as well as bonuses. After calculation, income tax must be deducted individuals which is often thirteen percent. Only after that the employee receives the funds honestly earned by him.
It is possible to receive honestly earned rubles both through the cashier and on a debit / credit card with the condition of writing a statement to the authorities about this method of accrual Money.
The payroll procedure is a clear algorithm. However, you should carefully make calculations, since the procedure is extremely painstaking. In the case of due attention, there should be no errors in the calculation, and the process itself will not take much time.
The salary plan (including the average monthly salary) is calculated at the enterprise, in accordance with the law, during each month (vacation, business trip, downtime, performance of the 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 payments, as well as payments of unused vacation, in case of dismissal;
- calculation of payments, while maintaining the average monthly salary at the main place of work;
- calculation of wages during the period of technological (and other types) downtime, due to the fault of the employer, or natural disasters and other force majeure;
- calculation of severance (and other types) benefits, termination of an employment contract, staff reduction, etc.;
- for the calculation of disability benefits (in accordance with the sick leave);
- for the calculation of payments for working time on business trips;
- providing information on the average monthly wage and other data (contracts, orders), at the request of the employee, in person;
- others.
Formula and procedure for calculating wages in 2017
The calculation of wages in 2017, as in earlier periods, is regulated by Article 139 of the Labor Code of the Russian Federation and the Regulations of the Government of the Russian Federation of 2007 (as amended from time to time). The main indicators for calculating the average wage in 2017:
The amount of remuneration accrued in the period specified by law (12 months). Or in the case of less than twelve months worked, then all days worked are taken into account;
Working time according to the calendar (all calendar days in a year are added up, divided by 12 - the average statistical time is displayed for each billing year; in 2015, the average monthly number of days is 29.3).
The basic formula for calculating wages (average) is:
Average salary = Payments (for 12 months) / 12 (months).
Calculation of the average monthly salary formula (Z):
Z average monthly \u003d Z average / t average monthly. ,
where t average month is the average of the number of days in each month.
Thus, the calculation of the wages of employees (detailed formula):
Z wd. = ((Z base each month + Z additional each month) / 12/ 29.3 ,
where Zsr.dn is the average daily wage of an employee;
Zobase each month - the basic salary for 12 months (the basic salary includes payment according to the official salary, according to the tariff (hourly tariff rate), or according to the piecework);
Zadd.each month - additional salary for 12 months (the additional salary fund includes all kinds of payments: additional payments, allowances, bonuses, remuneration, coefficients, night, overtime, etc.).
An example of calculating the wages of employees
Petrov Nikolai Ivanovich worked for 12 months in 2015, and from January 2017 he decided to take a vacation. An accountant-calculator needs to calculate the average monthly salary of an employee in order to calculate vacation pay.
Petrov works as a design engineer, the salary is "bare salary", without additional payments and incentives, which is equal to 30,000 rubles. The entire year the employee worked in full (without absenteeism, for any reason). Petrov has no additional salary.
The average number of days is set annually, approved on April 2, 2014, and is 29.3 (indicator of 2015).
Calculation of wages according to the salary of an employee, example (Petrov N.I. average daily rate, based on the official salary):
Zaverage days Petrov = ((30,000+0) *12)/12/29.3 =
we simplify the formula, due to the fact that Petrov's salary every month is stably equal to his salary, in the amount of 30,000 rubles,
30,000 / 29.3 \u003d 1023.89 rubles.
The further actions of the accountant-calculator are reduced to multiplying the average daily earnings by the number of vacation days, from which the amount of Petrov N.I.
Nuances and exceptions in calculating the average salary of an employee
It should be emphasized that the time and payment for this period is not taken to calculate the average daily wage if the employee:
- was absent from work, used the days (with the preservation of ZPsr.);
- received benefits from the Social Insurance Fund (sick leave, pregnancy, childbirth, care);
The indicated periods are not taken into account, based on a logical conclusion - they have already been paid with the preservation of the average daily earnings.
If an employee, for example, was in maternity leave, then the average salary is calculated based on the amounts of payments accrued for the period before maternity leave.
Consider an example when in one of the months of the year, the employee was absent for some other reason, at the main workplace, while maintaining average earnings or receiving benefits. Payroll calculation example (daily average):
Chief Economist, Kalinina N.P. worked in the period of 2015 - 11 months completely, 1 month (November) was absent, due to important negotiations and preparation for them. For the period of negotiations, the average salary of N.P. Kalinina, at her main place of work, was maintained. The number of days actually worked in November at the main place is 2 days.
The employee's wage fund consists of:
salary - 50,000 rubles;
additional payment (for highly qualified employee) - 25% of the salary.
In January 2017, Kalinina N.P. vacation, scheduled.
The calculation scheme is as follows:
We determine the amount of payments in the period of 2015, they include salary, additional payment for full months and for incomplete November:
Zaccrued \u003d Basic salary for 11 months. + RFP additional for 11 months + RFP main and additional. for 2 days of November
Z = (50,000*11) + (50,000*25%*11) + (50,000/159*2*8 + (50,000/159*2*8)*25%) =550000 + 137500 + (5031 .56 + 1257.86) = 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 = 324.3 (days).
We determine the average daily salary, for this we divide the amount of payments by the sum of days:
Z average daily = 693789.42 / 324.3 = 2139.34 (rubles).
In Kalinina's example, the additional salary fund is represented by an additional payment for highly qualified work. In the calculation of the average salary, instead of (or together with) additional payments for high qualifications, any additional payments and allowances, bonuses and other payments of this period can participate (according to the same scheme).
Also, during the billing period (year), temporary surcharges and allowances (by order) can be charged or removed, they must also be taken into account in the calculation.
For example, if Kalinina N.P. appointed (by order) an additional payment for combining (during the 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 = ZP main 11 months + salary additional 11 months + salary basic and additional November + RFP additional combined Jan.
Z = 550,000 + 137,500 + (5,031.56 + 1,257.86) + (50,000 * 20%) = 550,000 + 137,500 + (5,031.56 + 1,257.86) + 10,000 = 793,789.42 (rubles).
Z average daily = 793789.42 / 324.3 = 2447.70 (rubles).
Payroll Accounting
Like any other cost item, the RFP is reflected in the accounting of the enterprise. The payroll accounting process includes:
- calculation of basic and additional salaries;
- deductions from the salary of employees;
- accrual of contributions to funds (social fear, accidents, unemployment, etc.);
- payment of salary;
- payment of contributions to funds.
All operations related to wages form the 70th account (accruals - credit, deductions - debit). Postings are made on the last day of the month.
Main points of payroll accounting:
- daily / monthly maintenance of time sheets for each employee (manually or automatically);
- maintenance of the personal account of each employee, with a detailed entry into it of all accruals and deductions in the year (it is extremely necessary for calculating average salary); opening, from the new year, a new personal account;
- keeping a record of the issuance of wages to employees (payroll).
- (ADV41)
The question of the procedure for calculating wages for employees never loses its relevance.
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At the same time, accountants have to exercise increased vigilance, as the government periodically amends labor laws.
Therefore, it is necessary to understand in more detail what a payroll fund is and how to calculate it if a new tariff scale for calculating wages has been approved.
Basic information
Regardless of the form of ownership of the enterprise and the level of qualification of the employee, the employer is obliged to pay wages on a monthly basis.
This type of income is also paid when employees leave. The procedure for payment is determined by law.
As a result, wages are divided into two parts, the first of which is actually an advance ().
Advance payments are made every half a month, in the manner prescribed or.
There are two types of wages:
- Time wages.
- Piece wages.
Scheme: systems and forms of remuneration
Since time wages depend on the amount of time worked, the employer is required to keep a time sheet.
The document is to be completed daily. The table displays the following information:
- Number of hours worked per day.
- Number of night hours.
- Number of hours worked on holidays or weekends.
- Work breaks:
- because of illness;
- in connection with vacation;
- due to holidays.
The time sheet is the main document that is responsible for the correct calculation of wages for employees. Therefore, this document must comply with the unified.
The time sheet must contain all the necessary details and be correctly filled out. At the same time, an analytical accounting of wages is kept for each employee.
For this, the accounting department of the enterprise uses the personal accounts of employees (). This document is started for each employee from the moment of his official employment.
Filling in the personal account is carried out throughout the calendar year. After that, the accounting department closes the old one and opens a new one for the next year.
The retention period for these documents is 75 years. Information about the employee's income is taken from the following documents:
- time sheet;
- sick leave;
- performance list;
- other documents.
When calculating wages for persons who are on a salary, the enterprise must develop.
Salaries are displayed here depending on the category of employee. As for piecework earnings, it all depends on the amount of work performed.
As a consequence, the enterprise must use appropriate rates in relation to the work performed and its volumes. The company can develop the form of accounting documents independently.
The following primary documentation may be used:
- outfit;
A variation of piecework wages is piecework-bonus wages. The difference lies in the fact that the employer additionally pays the employee a fixed or percentage bonus.
If the enterprise has auxiliary production, then they can pay indirect piecework wages.
Such a system of remuneration implies the accrual of earnings to employees of auxiliary production as a percentage of the earnings of employees of the main unit.
However, regardless of the type of salary, the correct calculation of the wage fund depends on the following factors:
- accrued amount of earnings;
- payments made:
- For study leave.
- Due to business downtime.
- For forced travel.
- In connection with the improvement of the qualifications of the working staff.
- salary supplements;
- premium payments.
Scheme: surcharges and allowances
On the eve of the payment of wages, the employer must notify each employee:
- What does the monthly remuneration consist of?
- on the amount of all amounts accrued to the employee;
- on what and in what sizes deductions were made;
- about the total payment.
The employer can use a unified payroll form () or develop their own sample document.
Accrued income can be paid at the place of work or transferred to the employee's bank account. If the payment of wages falls on a weekend, then you need to shift it to the last working day of the week.
In accounting, the expenses of the enterprise for the remuneration of employees are related to the ordinary activities of the organization. To summarize information on settlements with employees, use account 70 "Settlements with personnel ...".
Table: basic wiring
As a result, payroll costs are displayed according to Dt 20, 26 "Production costs" and Kt 70 "Settlements with personnel ...".
Definitions
| Salary fund | This is the total amount of money in the enterprise, which is distributed among employees. This takes into account the results, quantity and quality of work performed. |
| Wage | This is the monthly remuneration for work that the employer pays to the employee. The amount of salary depends on the qualifications of the employee, the complexity and conditions of the work performed. The remuneration system may also include compensatory and incentive payments. |
| Time wage | This is a type of employee remuneration, in which the amount of earnings depends on the time actually worked. |
| piece wages | This is a type of employee remuneration, in which the amount of earnings depends on the amount of products produced or the amount of work performed. |
| Prepaid expense | A certain amount of money that is paid against future payments for work performed |
| District coefficient | An indicator used in relation to wages, aimed at compensating for additional costs and increased labor costs in the performance of work. Most often, the multiplying factor is used in regions with severe climatic conditions. The size of the coefficient depends on the zoning of the area. For example, in the Republic of Yakutia or Chukotka, the coefficient is 2%. Whereas for the cities of Tyumen, Yekaterinburg or Perm, regional indicators are set at the level of 1.15% |
| Northern surcharges | An indicator that is expressed as a percentage in relation to the employee's salary. The amount of allowances depends on the length of service of the employee in the regions of the Far North and the area where labor activity is carried out. Interest allowances apply to all types of employee income, including remuneration for long service. The minimum allowance is 30% and the maximum is 100%. |
| Shift work | A kind of work schedule in production, which involves a shift in working hours depending on the work shift. For example, an employee can work on Monday from 7 am to 7 pm, and on Wednesday from 7 pm to 7 am the next day. |
| Dismissal | Termination of an employment relationship at the initiative of an employee or employer. Dismissal is usually accompanied by the termination of the employment contract, the payment of all amounts due to the employee and the issuance of a work book |
What does it consist of
An employee's salary may consist of the following payments:
- salary;
- income from piece work;
- remuneration from the amount of goods sold, paid as a percentage;
- non-monetary profit;
- wages when replacing public positions;
- overtime allowance;
- author's fee;
- salary supplement;
- monthly incentives.
However, when calculating the average earnings, the following is not taken into account:
- financial assistance;
- sick leave pay;
- food or travel expenses;
- costs associated with utilities;
- income received outside the billing period;
- bonuses that are not provided for by the wage system.
Normative base
The procedure for calculating and paying monthly remuneration is determined by the Labor Code. To calculate the average wage, you additionally need to take into account.
In this case, the payment of earnings to military personnel is carried out on the basis of.
State guarantees to citizens who work or live in difficult climatic conditions are provided within the framework of
When calculating allowances, you also need to take into account. Wage indexation for civil servants is based on.
While other employers are required to index the income of employees in the manner prescribed by the internal documents of the enterprise ().
The signal for indexation is usually a corresponding order of the government of the Russian Federation.
Moreover, if the internal documentation does not provide for the procedure for increasing the income of working personnel, then, according to officials, the employer is obliged to make the necessary changes to the local documents of the enterprise.
Unified forms of primary documents for accounting and remuneration have been approved.
The list of executive documents aimed at withholding amounts from the employee's salary is defined.
Taxation of income of individuals and legal entities is carried out within the framework of the Tax legislation. So, income tax is given.
Withholding insurance premiums is made on the basis of. Business transactions are accounted for in the established order.
Payroll procedure
The general procedure for calculating wages is determined by the Labor Code of the Russian Federation and other regulations adopted in accordance with the law.
However, the calculation of the monthly remuneration of employees includes a number of factors that affect not only the amount of salary, but also the procedure for its payment. Therefore, the components of this indicator will be discussed in more detail below.
Formula applied
You can calculate your payroll as follows:
Salary calculation formula:
Where, Zp - wages,
Or - the salary of the employee,
Dr - working days according to the calendar,
Od - days worked,
Pr - awards,
Pd - income tax,
Oud - hold.
The formula for calculating piecework wages:
Where, Zp - wages,
Wed - piece prices for products,
Kip - the number of units of manufactured products,
Pr - awards,
Dv - additional reward,
Pd - income tax,
Oud - hold.
Withholding includes the following payments:
- Amounts aimed at compensating for material losses.
- Repayment provided to the employee.
- Debt under executive documents.
- Withholding union dues.
- Voluntary contributions to the pension fund.
- Wrongly issued funds.
- Additional deductions at the request of the employee.
Also, regardless of the method of calculating wages, do not forget about withholding the amount of the previously paid advance.
How to calculate salary
In order to calculate payroll for an employee's salary, an accountant needs to adhere to the basic formula (see the subheading "Formula to Apply").
If the enterprise has approved a new tariff scale, then, starting from the next month, calculations are made in accordance with the changes made.
With northern and regional coefficient
When calculating earnings, it must be taken into account that the regional coefficient is applied to actual earnings, i.e. before deduction income tax.
Therefore, when calculating wages, an accountant needs to sum up the official salary and other payments due to the employee and multiply the result by the value of the coefficient.
Let's say an employee is paid a salary of 35 thousand rubles. On the territory of Yekaterinburg, the regional coefficient is 1.15.
Payroll is calculated as follows:
However, now you need to withhold income tax, which was not taken into account in the initial calculation of earnings.
Therefore, the accountant needs to do the following:
As a result, the employee is entitled to a salary of 35017.5 rubles. With regard to the application of northern allowances, here it is necessary to take into account the percentage that is applied in a particular region (see the subheading “Definitions”).
Retirement (voluntarily)
The dismissal of an employee at his own request is a type of termination of an employment contract. However, must submit two weeks before the event.
If the employer agrees to dismissal without a two-week working off, then the calculation can be made in one day.
Therefore, the head of the enterprise needs to issue an appropriate order (). The unified form of the order is enshrined in a resolution of the State Statistics Committee.
The employee must read the order and put his signature. The last working day of the employee is the official date of termination of the employment contract.
Payment of the due amounts, including monthly remuneration, average earnings for business trip days or a bonus for unused vacation, is carried out directly on the day of dismissal ().
Based on the results of the final settlement, the employer must issue a work book to the employee and. The calculation of the amount is based on the actual hours worked.
For example, an employee received his last salary on 01/01/2015. According to the order, the dismissal took place on 01/21/2015.
At the same time, the employee was on annual leave from 06/16/2014 to 07/17/2014. As a result, payroll will be calculated for the period from 01/01/2015 to 01/21/2015.
Whereas the calculation of the days of unused vacation, and hence vacation payments, must be carried out for the period from 07/18/2014 to 01/21/2015.
If after vacation
Each employee of the enterprise has the right to an annual paid dismissal (). During the period of vacation, the employee retains a workplace and average earnings.
At the same time, there are other types of vacations that can affect the way wages are calculated and their size. These include:
Pattern: vacation
The variety of situations does not allow for a comparative analysis of each of them. Therefore, we will consider a method for calculating salaries after the basic annual paid leave.
Suppose an employee took a vacation of 14 calendar days from 09/15/2015 to 09/28/2015. Whereas the rest of the month is worked out by him completely.
The salary of an employee is 25 thousand rubles. The calculation of wages for an incomplete month is as follows:
As a result, the employee is entitled to earnings in the amount of 13636.36 rubles.
Calculation example
To understand how to correctly calculate an advance or salary, you need to consider a practical example. Suppose an employee S. N. Krevtsov has been working at the Rosselmash enterprise for one year.
The base salary of an employee is 30 thousand rubles. Wages are paid twice a month. The advance is paid on the 10th, and the second part of the salary is paid on the 3rd of the next month.
The settlement month will be April 2020, where 22 working days and 8 days off. The advance payment will be calculated from 1 to 10 April.
Therefore, the employee will have only 8 working days. The calculation is made as follows:
However, here it becomes necessary to withhold income tax, which was not taken into account when calculating the advance.
Therefore, the accountant needs to do the following operations:
Thus, the employee is entitled to a salary in the amount of 15,191 rubles. If the advance payment at the enterprise is 40%, then the calculations should be made as follows:
The second part of the salary is calculated as follows:
As a result, the employee is entitled to a salary of 14,100 rubles.
Emerging nuances
When calculating wages, the following questions arise in parallel:
- What is the procedure for withholding taxes.
- How is the 13th salary calculated.
- What to do if an employee has a shift work schedule.
- What is the procedure for calculating the salary of a teacher.
Withholding taxes
Paying an employee is the direct responsibility of the employer. In addition, as a tax agent, the company must withhold income tax from the employee's profits ().
Size tax rate for citizens of Russia is 13% of the amount of income received ().
Income tax is withheld once a month from total amount, accrued wages. Therefore, no personal income tax is withheld separately from the advance.
The amount of withheld tax is transferred to the budget no later than the next day after the issuance of wages to the employee.
Amount 13 salary
The thirteenth salary is a kind of bonus that is paid at the end of the year. The decision on bonuses is made by the employer. The law does not provide for a mechanism for calculating such incentives.
Therefore, payments of this nature should be regulated by a collective agreement or a provision on bonuses.
Calculation and payment of the amount of encouragement can be made only after the end of the calendar year. Usually the size of 13 salaries is equal to the monthly salary of the employee.
How to deal with shift work
The staggered work schedule is usually used in those enterprises where the duration of the production process exceeds the statutory working hours.
Shift work is often accompanied by the introduction of a summarized accounting of working hours ().
Therefore, the administration of the enterprise must distribute the working hours of employees in such a way that the monthly indicator is not lower than the basic monthly norm of working hours (176 hours).
At such enterprises, a shift schedule is usually developed, according to which work is not allowed for two shifts in a row ().
The eight hour chart looks like this:
The twelve-hour shift schedule looks like this:
Payroll is based on actual hours worked. The hourly rate uses the following formula:
Where, Zp - wages,
Koch - the number of hours worked,
PS - hourly rate.
The daily rate uses the following formula:
Where, Zp - wages,
Koch - the number of days worked,
Ps - daily rate.
How to calculate teacher salary
In a budgetary institution, the amount of wages can be influenced by the seniority and skill level of the teacher.
The structure of labor compensation usually includes:
- official salary;
- school parameters regarding harmful working conditions;
- availability of compensation payments;
- location of the region in relation to the Far North;
- increasing coefficients;
- other indicators.
Example of teacher salary calculation in Excel:
Upon admission of any employee to the enterprise, alabor contract or a contract is made. 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 out, a personal account of the employee is opened and an entry is made in the work book.
The order is the basis for calculating the employee's salary from the date indicated in it and the method of calculating it (time or piecework). The main condition of these documents according to Art. 57 of the Labor Code of the Russian Federation is the amount of wages, the timely calculation and correct calculation of which must be ensured by the employer.
How wages are calculated - wages are calculated based on the tariffs established at the enterprise, piece rates, salaries and information about the time actually worked by employees or information about the volume of products produced. Salary calculation is based on documents such as staffing, regulations on wages, orders for employment and employment contracts.
These documents establish the amount and form of remuneration for a particular employee. In addition, there are documents on the basis of which the salary can be changed up or down: memos, bonus orders, etc. The regulation on remuneration provides for incentive payments and the procedure for calculating wages in relation to each category of employees of the enterprise.
There are several forms of remuneration: time and piecework. With time wages, wages are paid depending on the time worked and the qualifications of the employee. With piecework wages, wages depend on the amount of output produced. 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 system of remuneration is established by the state.
How to calculate wages for piecework wages - the calculation is based on the piecework rates established for the product and the number of processed products. Accounting for the development of workers is kept by foremen, foremen or other employees who are obliged to perform these functions. Primary documents for accounting for production and payroll are developed by the enterprises themselves. These can be piecework orders, acts of acceptance of work performed, route maps, etc. Most often, the piece rates set for the manufacture of a unit of output are constant, so the worker's earnings can be determined as the product of the piece rate by the volume of manufactured products.
In the time-based form of remuneration, the salary depends on the amount of time worked. To account for the hours actually worked, a time sheet (T-13 download) and a payroll sheet (form T-12) are kept. As in the previous case, the documents must have mandatory details and comply with the requirements of Law No. 129-FZ of November 21, 1996 “On Accounting”.
How payroll is calculated (example). The employee is paid on time. The daily tariff rate is 500 rubles. In March, he worked 22 working days. The employee's salary for March will be: 500 rubles x 22 days = 11,000 rubles. The calculation of wages with a piecework form of remuneration is somewhat different.
Suppose the company has set piece prices for the manufacture of part A - 16 rubles / piece, part B - 20 rubles / piece. In a month, the worker produced: parts A - 200 pcs., parts B - 500 pcs. The salary of an employee per month will be: 16 rubles. x 200 pcs. + 20 rub. x 500pcs. = 3200 rubles. + 10 000 rub. = 13,200 rubles.
From January 1, 2010 Law No. 212-FZ of July 24, 2009 came 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 the Territorial Compulsory Medical Insurance Funds”, as a result of which the unified social tax was canceled, and the payroll changed. From January 1, 2010, for payments and remuneration in favor of individuals, enterprises are required to accrue contributions to the mandatory pension, social and health insurance. Tariffs of insurance contributions to these funds in accordance with Art. 12 Law No. 212-FZ since January 01, 2011 have been increased.
The employee's salary, which he will receive "on hand" is the difference between the accrued amounts of payment for all types of work performed by the employee, and the amount deducted from the salary.
In accordance with Ch. 23 of the Tax Code of the Russian Federation, personal income tax (PIT) is withheld from wages. The tax rate is set at 13% of the amount charged. Personal income tax is charged on all employee income received in cash and in kind, as well as on material benefits (for example, obtaining a loan at a rate below the refinancing rate of the Central Bank of the Russian Federation). To determine the amount of personal income tax due for accrual, tax deductions provided for in Articles 218-221 of the Tax Code of the Russian Federation should also be taken into account.
An employee who is registered at this enterprise as the main one is provided with tax deduction 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 in the amount 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 (such a 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 an advance paid on account of wages; excessive amounts issued as a result of counting errors; accountable amounts not returned in a timely manner; upon dismissal of an employee before the end of the working year for which he has already received his annual paid leave, for unworkedvacation days.
In addition to these amounts, the accounting department of the enterprise has the right to withhold: alimony for writ of execution; compensation for material damage; deductions on the amounts of loans and credits provided to the employee; other deductions in the presence of the employee's application (in favor of insurance organizations, etc.).
Do not forget that, in accordance with Art. 138 of the Labor Code of the Russian Federation, there are restrictions on the amount of deductions:
- with each payment of wages, the total amount of all deductions cannot exceed 20%, and in cases specifically provided for by law, - 50% of the wages due to be paid to the employee;
When deducting from wages for several executive documents, the employee must be kept 50% of earnings.
Let's calculate the employee's salary for February 2011. In January, 12,000 rubles were accrued. A tax deduction has been applied: for yourself - 400 rubles, for a child - 1,000 rubles. Withheld personal income tax at a rate of 13% - 1378 rubles. He was on sick leave from 02/12/2011 to 03/04/2011. In February, 19 working days, worked 9 days. 1 dependent 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 rubles. / 730 = 394.521 rubles.
The maximum amount of average daily earnings with a limit of payments in favor of an employee for the year is 415,000 rubles. will amount to 1136.97 rubles.
The minimum amount of average daily earnings for two years = 394.52 rubles.
Accrued on sick leave: Number of calendar days of illness x Average daily earnings x 0.80 (80% of payment for experience) = 21 x 394.52 rubles. x 0.8 \u003d 6,627.94 rubles.
The salary for hours worked is:
12 000 rub. / 19 x 9 = 5684.21 rubles.
Total accrued for February: 6627.94 rubles. + 5684.21 rubles. = 12,312.15 rubles.
We count the amount of personal income tax for payroll deductions:
Total accrued for 2 months - 12,000 rubles. + 12312.15 rubles. = 24,312.15 rubles.
Tax deductions for 2 months: for yourself - 800 rubles, for a child - 2,000 rubles. Total deductions - 2,800 rubles.
Taxable salary: 24312.15 rubles. -2800 rub. = 21512.15 rubles.
The amount of personal income tax = 2797 rubles.
To be charged in February: 2797 rubles. - 1378 rubles. = 1,419 rubles.
The amount to be issued for February is 12312.15 rubles. -1 419 rub. = 10,893.15 rubles.
When employees are dismissed, wages are calculated during a business trip (a complete list of such payments is given in the Labor Code of the Russian Federation), it becomes necessary to calculate average earnings. When calculating average earnings, the main regulatory document is the Decree of the Government of the Russian Federation No. 922 dated December 24, 2007 “On the features of the procedure for calculating average wages”
How payroll is calculated (example No. 2)
The calculation of vacation pay in the event that the billing period has been fully worked out is calculated as follows. The employee went on vacation from 04/03/2011. to 20.04.2011 (18 calendar days). The billing period dates from 04/03/2010. on 04/02/2011, the salary in this period amounted to 120,000 rubles. Vacation pay will be:
120,000 / 12 / 29.4 x 18 \u003d 6122.45 rubles.
12 - number of months in a year
29.4 - average number of working days in a month
18 - number of vacation days
If the billing period has not been fully worked out, then the calculation is made differently. For example, an employee is granted leave from 09.03-22.03. 11 years for a period of 14 days. The employee's salary was 15,000 rubles. The settlement period for calculating vacation pay is the period from 03/09/2010 to 03/08/2011. The employee was ill from June 04 to June 17, 2010, for 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 credited with 15,000x11 + 8,714 = 158,714 rubles. For the billing period, the number of calendar days was 29.4 days x 11 months + 29.4 days / 30 days x 14 days = 323.4 + 13.7 = 337.1 days. The average earnings will be 158,714 rubles / 337.1 days = 470.82 rubles. Vacation pay for 14 calendar days will be accrued in the amount of 470.82 rubles. x 14 days = 6,591.48 rubles.
Rating 4.41 (259 Votes)
Salary is the main motivating moment of a person's labor activity. How the employee "gives all the best" in fulfilling his labor duties largely depends on its size. A secondary, but no less important factor is the correctness of its calculation and the fairness of establishing its size in comparison with the remuneration of other employees. For an employer, salary is one of the main items of expenditure. At the same time, expenses that need to be covered periodically and without delay. Moreover, it is necessary to make mandatory deductions from the payroll fund, which are also a significant item of expenditure.
This place of wages in the system of relations between the employee and the employer, as well as the state, requires a careful approach to the establishment of wage systems, both for entrepreneurs and enterprises, as well as for the payment of wages to specific workers. The proposed article will tell you how to do it correctly, what actions should be taken up to this point and what to do so as not to violate the law when calculating wages.
Grounds for calculating and paying wages
The main regulatory act regulating the procedure and conditions is the Labor Code of the Russian Federation. It provides the main key points to consider when setting and paying wages:
- the procedure for determining and the value of the minimum wage,
- constituent elements of wages,
- wage systems,
- order and restrictions on deductions from wages.
In the future, each employer, whether it be an entrepreneur or an organization, determines the main parameters of the remuneration of their employees in local regulations:
- collective agreement,
- salary regulations,
- position on bonuses (motivation).
The amount of remuneration for specific positions is established by the staffing table. And already with a specific employee, his salary is agreed in the employment contract.
Please note: In an employment contract concluded with an employee, the employer must indicate the specific amount of wages (salary, tariff rate) of the employee being hired. Drawing up an agreement without specifying a specific amount of remuneration, for example, only with reference to the staffing table, is illegal (Rostrud Letter No. 395-6-1 of 03/19/2012).
The amounts of wages paid monthly and determined on the basis of the above documents, as well as time sheets, work orders and other documents, are indicated in the payroll.
Components of wages
The remuneration of each employee may depend on the content of the internal local acts of the employer and agreements drawn up in the employment contract. According to labor legislation, the remuneration of a particular employee may consist of the following parts:
- remuneration for work (actual salary, for example),
- compensation payments(additional payments, compensation),
- incentive payments (bonuses, allowances, other remuneration).
As mentioned above, the general conditions for remuneration for work are established by the employer by issuing internal local regulations. A significant part of the salaries of many employees are various additional payments and bonuses.
Additional payments to various categories of employees may be established by internal local acts. The most common grounds for surcharges are:
- for seniority (for those employees who have been working for the employer for a long time),
- for the intensity of work
- for irregular working hours
- for knowledge of foreign languages (naturally, if this knowledge is used in the work).
In some cases, such surcharges common to the entire team are established on the basis of the desire of the employer (his personnel policy), in others, on the basis of the requirements of the law.
Some bonuses may be set as a fixed amount, which will be paid monthly, others as a percentage of salary, or the set amount will be calculated in proportion to the hours worked.
Bonuses play an important role in the payment of wages, and in the motivational policy of employers in relation to their employees. They can also be in the form of a fixed amount or a percentage of salary. As often happens, the employee receives such payments every month in approximately the same amount. In this regard, many employers have introduced the practice of reducing the amount of the monthly bonus in case of dishonest performance by employees of their duties. Such actions of the employer are usually called a fine, although in fact no deductions are made from the employee's salary.
Expert opinion
Roman Efremov
More than 7 years experience. Specialization: labor law, social security law, intellectual property law, civil procedure, criminal law, general theory the rights
Forms of wages
The following forms of wages are legally approved:
Time wage
It is calculated based on the hours worked at the established hourly rate. Often given form earnings is used if:
- the final output does not depend on the employee and his skills, there is a direct relationship between output and the technological process;
- the result of labor cannot be calculated with accuracy (scientists, teachers, civil servants, etc.).
In turn, time wages are classified in two directions:
- simple salary, also called "bare salary", "rate";
- time-bonus earnings, which provides for the possibility of obtaining additional financial preferences, subject to the achievement of a certain result.
piecework salary
Directly depends on the amount of the final product, it is used in situations where the result of labor is closely related to the efforts of the employee himself.
There are such types of piecework wages:
- simple income;
- piece-bonus payment, in which an employee is guaranteed a bonus for achieving certain labor indicators;
- piecework-regressive salary: rare, provides that payment is at one rate for the fulfillment of the set norm, for overfulfillment of the plan, the rate is reduced;
- piecework-progressive earnings: within the framework of the plan, one rate is applied, if the norms are exceeded, payment is made at higher rates;
- lump-sum wages, in this case, the final earnings depend directly on the cost of the work performed. It is used in areas where there is a need to perform certain work.
Earnings can be differentiated depending on the location of the labor object. For the regions of the Far North and areas equated to it, increasing coefficients apply.
Payroll payroll
For most employers, the final document prior to the direct payment of wages is the payroll. Depending on the terms of payment of wages and the material equipment of the entrepreneur or legal entity one of the three statements provided for by regulatory enactments is applied:
Completing the payroll correctly:
- settlement and payment,
- payment,
- calculated.
Employers with a small number of employees use an expense-cash order in their activities. In view of the widespread practice of paying salaries to bank cards payroll is becoming more and more popular among employees.
The payroll form is established by Rosstat. A document is drawn up in the employer's accounting department based on the results of work for the month. The basis for filling out the statement is the data of documents on the development and use of working time:
- staff list (contains salaries and tariff rates),
- orders (on employment, on the establishment of additional payments, on bonuses, vacations, etc.)
- timesheets (with time wages),
- work orders (for piecework wages),
- applications for the use of standard deductions and notices from the IFTS on the application of property and social deductions,
- executive documents (writs of execution, court orders, resolutions bailiffs) with deductions from the salary,
- disability sheets.
A statement is drawn up in one copy. Stored after compilation for five years. The person responsible for compiling the statements is (the main one, or the only one in a small enterprise, or an accountant - a calculator in large enterprises, where each accountant has his own specialization). The statement is signed, depending on the form used, by the head, chief accountant, cashier and accountant who compiled the statement.
In the statements on which the issuance of wages (payment and settlement and payment) is made, the signatures of employees who received wages, or records of the deposition of unreceived amounts, are affixed.
The procedure and formulas for calculating wages
Having dealt with the grounds for paying wages, the documents that are used in this case, and the components of wages, we will consider the question: how to calculate the salary of an employee. Practitioners, accounting staff, calculators have developed appropriate formulas that allow them to calculate the wages of employees.
So, in particular, the formula for calculating salary according to salary is as follows:
ZP \u003d O / Dr * Do + P-N - U
ZP - salary per month.
Oh, salary.
Dr - working days according to the production calendar.
Until - the days actually worked by the employee.
PND - Bonuses, additional payments, allowances, other incentive and compensation payments. At the same time, such payments can be established both in a fixed amount and depending on the number of days worked in a month.
H - personal income tax. The tax rate is 13% of the payment amount. It is worth noting here that certain categories of citizens are entitled to a tax deduction. And in this case, the tax on wages is not withheld, or withheld from a reduced tax base. For example, if the deduction for a child is 1,000 rubles, then with a monthly salary of 20,000 rubles, the tax will be withheld only from the amount of 19,000 rubles.
Y - hold. Here it is necessary to pay attention that, as a general rule, the amount of deductions from the amount of wages cannot exceed 20%. Special rules are provided, for example, for deductions for several writ of execution - 50%, for deductions for the payment of alimony - 70%.
To calculate wages on piecework wages, a different formula is used:
ZP \u003d C1 * K1 + C2 * K2 + Cn * Kn + P + DV-N - U
The following indicators are added to the explanation of this formula:
C1, C2, Cn - piece rates for the products produced by the employee (product, operation, work, etc.)
K1, K2, Kn - the number of units produced by the worker. For example: 50 cylinders or 70 drilling operations.
DV - additional remuneration, which is paid to an employee on piecework wages, for days that are non-working and holidays.
At the same time, pieceworkers can, as can be seen from this formula, be involved both in the performance of one operation (manufacturing of one part) and in several.
The advance payment already received (salary for the first half of the month) must be deducted from the total monthly salary.
The payroll process is quite complex. The calculator may forget to take into account this or that document, make a mistake in the calculations, and so on. All this can lead to violation of the rights of the employee. To minimize cases of incorrect calculation of payments to employees, the Labor Code of the Russian Federation provides for the obligation of the employer to inform his employees about all components of his salary, their amounts, taxes paid and other deductions. Every month, before the payment of wages, employees must receive a printout of the components of the salary, the so-called "receipt", by which they can check how the salary was calculated and whether it was paid correctly.
