For the entire billing period, for one indicator (condition) of bonuses: - monthly - no more than 12 bonuses - quarterly - no more than 4 bonuses - semi-annual - no more than 2 bonuses for work provided for by the LNA, accrued in the billing period (except for the annual bonus) Bonuses, accrued taking into account actual work in the working period Bonuses accrued without taking into account actual work in the working period Total: In what month was the salary increase Increase coefficient The increase coefficient is calculated as the ratio of the tariff rate (salary) after the increase to the tariff rate (salary) before the increase, for example : 25000/20000 = 1.25. If the increase in tariff rates and salaries was accompanied by changes in the remuneration system (for example, some allowances, additional payments, bonuses were canceled, while others were introduced), then the consolidated increase coefficient must be calculated.
How to calculate wages for one day?
What does a salary consist of? Remuneration consists of a basic and an additional part. The main part of the salary includes the following types of remuneration:
- payment according to salary (tariff), piecework;
- payment and additional payment for work on holidays (weekends);
- for hours worked overtime;
- bonuses;
- bonuses for skill, additional payments for hazardous working conditions;
- surcharges for substitution and combination of professions, etc.
Additional payments include all additional payments calculated based on average earnings:
- payment for all types of vacations;
- compensation payments upon dismissal;
- additional payments up to the average, determined by the regulations on remuneration or other regulations of the enterprise, etc.
So, the forms of remuneration and its types determine the calculation algorithm wages employees of a particular company.
Salary calculation, online calculator
On the day of dismissal, the employer is obliged to accrue and pay salary for work in August, bonus, personal allowance, monetary compensation for days of non-vacation, that is, to final payment. According to the employment contract, S.S. Lvov The following charges are established:
- salary for a full working month - 8300 rubles;
- personal allowance - 2000 rubles;
- for work in hazardous conditions, the additional payment is 4 percent of the salary;
- monthly bonus - 150% for a full working month;
- surcharge for night work - 40% of the hourly rate.
He worked according to total time tracking, his shift schedule was “every three days.” The hourly rate according to local regulations at TES LLC is calculated based on the average monthly number of hours per year and in 2017 is 8300/(1973/12)=50.48 rubles.
S.S.
How to calculate salary by salary
With this accounting of working time at the enterprise:
- accounting of planned and actually worked working hours is carried out by the hour;
- a local regulatory act establishes an accounting period (month, quarter, year, etc.);
- the amount of working time in the accounting period should not exceed the established number of working hours;
- the number of working hours in the accounting period is established according to the amount of working time for working week(no more than forty hours a week);
- A local regulatory act defines the rule for determining the hourly rate at the established salary:
Based on the planned norm of working hours of the calendar month according to the formula: hourly rate = salary / planned number of working hours of the calendar month for which the salary is calculated.
Salary calculation formula: example
Attention
The calculation of the average salary is determined by the formula: SZP = (Salary + SV)/D, where: SWP – average salary; Salary – actually accrued salary for the 12 months preceding the moment of payment; SV – accrued incentive payments provided for by the remuneration system, for the period, with the exception of amounts of financial assistance; D - the number of days actually worked in the 12 months preceding the moment of payment. IMPORTANT! One average salary is not included in another, i.e. When calculating average earnings, the time during which the employee maintained average earnings in accordance with the legislation of the Russian Federation is excluded from the calculation period. Documents reflecting the calculation, accrual and payment of wages When hiring an employee, a hiring order is issued.
The order is issued in free form or using forms No. T-1 or T-1a.
How to calculate your salary by hour calculator
The salary calculation is as follows: 30,000 / 23 × 20 = 26,086.96 rubles (salary before personal income tax); 26,086.96 – 13% = 22,695.65 rubles (take-home salary). But in practice, such simple calculations almost never happen. Employees are paid bonuses, allowances and compensation.
Let’s assume that, in addition to a salary of 30,000 rubles, an employee is paid a bonus of 25% of the salary every month. And he worked only 20 days instead of the required 23 working days per month. Then the calculation will look like this: Salary + bonus (30,000 + 7,500) = 37,500 rubles (monthly salary); 37,500 / 23 × 20 = 32,608.70 rubles (wages for hours worked excluding personal income tax); 32,608.70 – 13% = 28,369.57 rubles (take-home salary).
In cases where an employee has the right to a tax deduction, the tax amount is first calculated, and then it is deducted from the salary.
Salary calculator for less than a month
In practice, the following methods of calculating the advance are used:
- Proportional to time worked.
- As a percentage of salary.
- In a fixed amount.
The organization chooses for itself the most convenient ways and payment terms. How to calculate salary based on salary The monthly salary based on salary is determined as follows. Salary calculation based on salary, formula: ZP=O/Dm*Od, where: ZP – monthly salary (gross); O – official salary according to staffing table or an employment contract; Dm – number of days in a month; Od – days actually worked in a month.
When the amount of wages is known, we determine the amount of personal income tax: personal income tax = salary * 13%, where: salary - accrued wages for the month; 13% - personal income tax rate for individuals who are tax residents of the Russian Federation (clause 1 of Article 224 of the Tax Code of the Russian Federation). Let's determine the amount of wages “on hand” (Net).
Average earnings calculator
Info
According to the Labor Law, all employees have the right to annual paid leave of 28 calendar days. When calculating vacation pay, a special scheme is used, which is useful not only for the accountant, but also for the interested party - the employee. The calculation is based on the average daily earnings for the billing period for which vacation pay is calculated - 12 months, if the employee worked at the enterprise during this period.
The resulting amount is divided by the average monthly number of calendar days per year - this indicator is taken as a number equal to 29.4. However, in the case where the employee did not have time to work at the enterprise for the whole year, vacation pay is calculated according to a different scheme. In this case, the number of months worked should be multiplied by 29.4 and added working days in months not fully worked.
Accrued wages should be divided by this number.
Important
Terms of calculation and payment of wages The date of payment is established in one of the following documents: internal labor regulations, collective agreement or employment contract. Wages are paid at least every half month (Article 136 of the Labor Code of the Russian Federation). The final payment for the month is made no later than the 15th.
In practice, the payment period is set in the following order:
- advance payment – from the 16th to the 30th (31st) day of the current month;
- The final payment for the month is from the 1st to the 15th of the next month.
If the payment day coincides with a weekend or non-working holiday, the payment is made on the eve of this day (Article 136 of the Labor Code of the Russian Federation).
How to calculate salary for one working day calculator
The amount that is agreed upon during employment is the salary (fixed wage). It will be reflected in the employment contract. But how much an employee will receive depends on many factors. Here's what you need to take into account: Subscribe to our channel in Yandex.Zen! Subscribe to the channel
- Income tax is deducted from the employee's funds, while insurance deductions the employer makes it from his own funds.
- The employee can receive an advance.
- An employee may have obligations to pay alimony or other payments under writs of execution.
- Supplements and coefficients may be applied to the employee’s salary; he may be awarded a bonus and other additional payments.
All these factors either increase take-home pay or decrease it. If you forget about them, you cannot correctly calculate the amount to be paid.
- monthly salary - 8300 rubles;
- salary is determined for July 2017;
- the planned number of hours in July is 168 hours;
- hourly rate = 8300/168 = 49.40 rubles.
With this calculation, the hourly rate will depend on a specific month and “float” throughout the year. Or the second method, based on the average monthly number of slaves. hours in calendar year according to the formula: hour. rate = salary / (standard working time in hours in the current calendar year / 12 months). Example:
- in 2017 according to the production calendar with an 8-hour work schedule.
day and five-day work. week work norm time is 1973 hours per year;
- monthly salary - 8300 rubles;
- hourly rate: 8300/(1973/12)= 50.48 rubles.
With this calculation, the hourly rate is constant throughout the calendar year.
How to calculate salary for one working day calculator
We suggest using the following table, which shows the formula for calculating salary based on salary at work less than a month. Formula for calculating wages at a tariff rate When an employee is not given a monthly salary, but a daily or hourly tariff rate, then the amount monetary reward per month is calculated as follows:
- With the established daily tariff rate, salary calculation is calculated using the formula:
- at an hourly wage rate determined by regulatory acts, wages are calculated as follows:
Wages when working according to a schedule The question often arises: “How to correctly calculate wages for those working on a sliding schedule?” or “How to correctly calculate the wages of watchmen according to the schedule?” At enterprises, security service workers (watchmen) often work on a staggered schedule; their employment contract provides them with a monthly salary.
How to calculate salary based on salary to an ordinary employee who wants to double-check accounting calculations? When applying for a job, the salary is negotiated, but in addition to it, when calculating wages for the month, coefficients, the number of days worked and other factors that can affect its final amount are taken into account. We will talk about them in the article.
What you need to know to correctly calculate wages
When applying for a job, the applicant must negotiate the salary amount with the employer. And when an employee hears the amount, he does not think that in reality the payments will be different. The amount that is agreed upon during employment is the salary (fixed wage). It will be reflected in the employment contract. But how much an employee will receive depends on many factors.
Here's what to take into account:
- Income tax is deducted from the employee's funds, while the employer makes insurance contributions from his own funds.
- The employee can receive an advance.
- An employee may have obligations to pay alimony or other payments under writs of execution.
- Supplements and coefficients may be applied to the employee’s salary; he may be awarded a bonus and other additional payments.
All these factors either increase take-home pay or decrease it. If you forget about them, you cannot correctly calculate the amount to be paid.
What salary calculation formula can be used?
The most simple formula Payroll calculation includes only 3 points:
- salary size;
- number of days worked;
- income tax.
If we assume that the employee does not have to make any payments and no additional payments are made to him, then the salary is calculated as follows:
1. The salary is divided by the number of working days of the month, then multiplied by the number of days worked.
2. Income tax is subtracted from the amount received (in Russia, personal income tax is 13%).
Let's look at an example. The employee's salary is 30,000 rubles. There are 23 working days in a worked month. The employee took 3 days without pay to resolve personal issues, therefore, he worked 20 days in a month. The salary calculation is as follows:
30,000 / 23 × 20 = 26,086.96 rubles (salary before personal income tax);
26,086.96 - 13% = 22,695.65 rubles (take-home salary).
But in practice, such simple calculations almost never happen. Employees are paid bonuses, allowances and compensation. Let’s assume that, in addition to a salary of 30,000 rubles, an employee is paid a bonus of 25% of the salary every month. And he worked only 20 days instead of the required 23 working days per month. Then the calculation will look like this:
Salary + bonus (30,000 + 7,500) = 37,500 rubles (monthly salary);
37,500 / 23 × 20 = 32,608.70 rubles (wages for hours worked without deduction of personal income tax);
32,608.70 - 13% = 28,369.57 rubles (take-home salary).
In cases where an employee has the right to a tax deduction, the tax amount is first calculated, and then it is deducted from the salary. For example, the salary is 30,000 rubles. The employee worked all days. He has the right to a tax deduction of 800 rubles. The calculation will look like this:
30,000 - 800 = 29,200 × 13% = 3,796 rubles (personal income tax after applying the tax deduction);
30,000 - 3,796 = 26,200 rubles (salary in hand).
Calculating payroll can seem like a daunting task. But once you understand its algorithm, there will be no more problems with the next calculation.
The influence of the regional coefficient on wages
In regions where working conditions are considered special due to climatic conditions, terrain or increased radiation levels, a regional coefficient is added to employee salaries. It should not be confused with northern allowances for employees of the Extreme Server. The area of application of the regional coefficient is much wider.
The size of the coefficient is established by the Government of the Russian Federation specifically for each region. There is no single regulatory act; a separate resolution is issued for each district. The lowest coefficient - 1.15 - is in the Vologda region, as well as in most regions of the Ural Federal District: Perm, Sverdlovsk, Orenburg, Chelyabinsk, Kurgan regions. A similar coefficient applies in Bashkortostan and Udmurtia.
The regional coefficient is applied not to the salary, but to the actual amount of the salary before personal income tax is deducted from it. To calculate, you need to sum up the salary with all allowances and bonuses, with the exception of one-time payments (such as sick leave and financial assistance), and multiply the resulting total by a coefficient. For example, in one of the cities of the Chelyabinsk region, with an employee’s salary of 30,000 and a bonus of 7,500 rubles, the salary calculation will look like this:
(30,000 + 7,500) × 1.15 = 43,125 rubles (salary before personal income tax);
43,125 -13% = 37,518.75 rubles (salary in hand).
What is the difference between calculating military payroll?
The differences begin with the name of the remuneration (service). If a civilian receives a salary, then a military man receives allowance. For the military, its size is influenced by:
- job title;
- rank;
- duration of service;
- conditions of service.
The salary consists of a salary based on position and a salary based on rank. This is what contract workers receive. The amount of income tax on payments to military personnel is the same as on civilian salaries - 13%. Among the standard tax deductions used in calculating personal income tax, in Art. 218 of the Tax Code of the Russian Federation mentions several positions that apply only to military personnel. So you shouldn’t forget about them when calculating your allowance.
The calculation principle here is as follows:
- Salaries for rank and position are summed up.
- Allowances are added for length of service, place of service, and others.
- Personal income tax is withheld taking into account tax deductions if the military personnel are entitled to them.
How to check if your salary is calculated correctly
Labor legislation it is prescribed to inform the employee about all allowances he receives and all deductions made. The most common way of conveying information is by issuing a “settlement”. This document contains brief information about all the main operations performed to calculate payroll.
From the “calculation” it can be understood that how to calculate salary based on salary employer. Then you need to do your calculations and compare the results. If the amounts do not add up, you should ask the company accountant to go through all the steps of the calculation with you to understand at what stage the discrepancy in the figures occurred.
Thus, the salary and the amount received in hand may not match. They don't have to match. Before paying wages, the employer must withhold 13% income tax from it. And if the amounts are still equal, this means that the employee is given additional payments - for example, a bonus is paid. To calculate your salary yourself, you need to know about all deductions and allowances in each specific case. Otherwise, the results will be approximate.
Every employed citizen of the Russian Federation must receive appropriate material remuneration for the work performed. Payments to employees should be made regularly and without violating the norms of current labor legislation.
Let us remind you that the procedure for calculating wages is described in some detail in the Labor Code, in particular in Chapter 21. From this article you will learn a lot useful information on how to calculate an employee’s salary based on salary, calculation methods, as well as other necessary information that an employee may need when finding a job.
Salary, wages, minimum wage and living wage
When is it carried out? necessary calculations, it is important to take into account the existing difference between salary and salary. This will help avoid errors in calculations.
Salary is a fixed amount that is used to calculate an employee's salary. Let us say right away that the accounting staff of an organization or enterprise does not have the right to accrue an amount payable to an employee if its amount is less than the established salary. This norm is stated in Article 129 of the Labor Code.
Now let's look at the minimum wage. Its value from January 1, 2017 was 7,500 rubles, and from July 1, 2017 it increased by 300 rubles - 7,800 rubles. Previously, the minimum wage was the same. This applied to all Russian regions.
As of 2017, most constituent entities of the Russian Federation adopted local laws on the size minimum size wages, which are determined local authorities authorities. This decision is quite justified, because the following factors speak in its favor:
1. Level difference economic development in every Russian subject.
2. Population of the region.
3. The size of the subsistence minimum in a constituent entity of the Russian Federation.
4. Climatic conditions of the region.
For example, in the regions of the Far North it is quite difficult to implement labor activity due to the almost constant cold and therefore such citizens are paid extra for living, as well as working in such territories.
It is worth considering that salary is broad concept, which has large number various nuances, as well as methods of classification.
Salary amount is money offered to a person as a reward for his work activity upon employment. The concept of “salary” includes:
- bonus payments;
- advance;
- other possible material payments to the employee.
Only in reality, the amount that is actually payable to the employee per month is most often less, and significantly less. It may even happen that the salary will be lower than the cost of living (according to regional indicators).
How to calculate salary based on salary with regional coefficient
The regional coefficient is calculated in regions of the Russian Federation that are characterized by:
- special climate conditions;
- special relief;
- increased background radiation.
Please note that the area of distribution of the regional coefficient is wider. Regional coefficients should not be confused with allowances for workers in the Far North.
The value of the regional coefficient is established by the Russian Government for each region separately. Let us immediately note that in each individual Russian region a regulation must be issued regulating the size of the district coefficient. The lowest rate of 1.15 is in the following regions:
- Vologda region;
- Sverdlovsk region;
- Chelyabinsk region;
- Kurgan region;
- Orenburg region;
- Perm region;
- Udmurtia;
- Bashkortostan.
Please note that the district factor applies to actual salary (before income taxes), not salary.
In order to make the calculation, you need to take the salary, add to it all bonuses, as well as allowances (except for one-time payments, for example, financial assistance or payments for sick leave) and multiply the resulting result by the regional coefficient.
Let's look at specific example. Suppose that in one of the cities of the Orenburg region an employee has a salary of 25,000 rubles. In addition, the employee is entitled to a bonus of 6,000 rubles. The calculation of an employee’s salary in this situation will look like this:
Salary before income tax = (25,000 + 6,000) x 1.15 = 35,650 rubles.
Payable salary = 35,650 - 13% = 31,015.5 rubles.
What factors influence the final salary amount?
The fixed amount of remuneration (i.e. salary) is reflected in the employment contract between the employee and the employer. The actual amount of money that the employee will receive depends on the following points:
- Personal income tax must be deducted from cash employee (the employer deducts insurance payments from his own money);
- the employee can receive an advance;
- the employee may have an obligation to pay alimony (under other writs of execution);
- coefficients (allowances, additional payments, bonuses, etc.) can be applied to an employee’s salary.
The above additional payments may increase the amount of wages that the employee actually receives.
How to document your salary?
The employment contract concluded between the employee and the employer must reflect not only the working conditions, but also the amount of the salary, which is necessary when calculating the employee’s salary by the accounting department.
The Labor Code of the Russian Federation prescribes the procedure documentation such business transaction, like calculating wages for employees of an organization or enterprise. In order to process employee payroll, the following documents are required:
|
employment contract (this may be an order that reflects the employee’s salary) |
|
staffing table |
|
bonus order (or document on other material incentives for the employee) |
|
payslip |
|
salary slip |
|
employee personal card |
|
time sheet |
|
personal account (a document is created for an employee upon employment) |
|
pay slip (given to the employee along with the salary) |
|
other primary accounting documents |
Formula for calculating employee salary
- employee salary;
- the number of days he worked;
- Personal income tax.
If the employee is not entitled to any additional accruals, then the salary is calculated as follows:
1. Salary / number of working days of the month x number of days worked by the employee
2. The amount received is personal income tax (13%)
Let's look at an example. Let’s say an employee’s salary is 28,000 rubles. There were 22 working days in a calendar month. The employee took 2 days without pay to resolve personal issues. Thus, 20 days were worked in the month. The calculation will be as follows:
28,000 / 22×20 = 25,454.55 rubles.
This is the salary amount excluding income tax.
Let's calculate the amount to be paid minus personal income tax:
25,454.55 - 13% = 22,145.55 rubles (the amount that the employee will receive in hand).
Features of calculating military salaries
Let us immediately note that the calculation of salaries for military personnel differs from the calculations for employees. The fact is that military personnel receive allowances, not wages. The following factors influence the amount of allowance for military personnel:
- rank;
- job title;
- duration of military service;
- conditions of service.
Let us recall that a military salary consists of the following parts:
- salary according to rank;
- salary according to position.
The income tax on military pay is also 13%. We should not forget about the tax deductions provided only for military personnel by Article 218 of the Tax Code of the Russian Federation.
Calculation of allowances for military personnel is as follows:
1. Salary according to rank + salary according to position.
2. Supplements are added to the amount received:
- for length of service;
- place of duty and more.
3. 13% of income tax is subtracted from the resulting figure.
How to calculate salary using a calculator and online?
One of the most simple ways calculating employees' salaries is to carry out calculations using a special calculator online. The undoubted advantage of this calculation option is that it takes into account all changes and innovations in the issue of calculating employee salaries. Online calculators, as a rule, regularly update their calculation programs, which allows you to calculate your salary correctly.
Online calculators are also convenient because with their help, an organization can easily calculate wages for its entire staff of employees. To do this you should:
1. Register on a special resource on the Internet (indicating your email address).
2. A password and login will be sent to your email, which you will need to enter to enter the system (a link will also be sent to go directly to the calculations).
In addition to the online calculator, enterprises and organizations can use specialized programs to calculate salaries for employees. This will make it possible to carry out error-free calculations. Such programs usually work automatically.
Such programs help calculate employees' wages online, which significantly saves time for employees of the company's accounting department. To calculate employee salaries using a specialized program, you must enter the following data:
- employee salary;
- amount of time worked and other data.
All entered information must be confirmed with a digital signature. This will protect the information you enter.
Correctness of calculations: how to check?
In accordance with current labor laws, employees must be informed of all allowances they receive, as well as deductions. This information is reflected in the pay slip. The document reflects all transactions that were made for the purpose of calculating wages.
From the statement, one can draw a conclusion regarding how the employee’s salary was calculated based on the salary. Next, the employee can independently calculate the amount of money to be received.
If the amount does not match, then you should ask the accountant to double-check the resulting total again, going step by step through all stages of the calculation. This is necessary to understand at which stage of the calculations the error was made.
In conclusion, we add that the employee’s salary and the amount he receives, as a rule, should not coincide. If the amount matches, this may mean that the employee is awarded allowances (bonuses). In addition, personal income tax is required to be withheld in the amount of 13% from the employee’s salary.
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When setting a salary for a worker in an employment contract, it is assumed that it is paid for a full month of work. If the month is not fully worked, then payment is made in accordance with the time worked. The employer must subtract personal income tax from the accrued salary and charge it insurance premiums. We offer an online calculator that will help not only calculate accrued wages, but also take-home pay, the amount of income tax and insurance contributions.
This calculator is designed to calculate wages based on the employee’s salary and days worked. It is possible that an incomplete month has been worked; in this case, you should indicate the number of days actually worked in the calculator.
How to calculate payroll using an online calculator
First of all, this is the salary amount established by the employment contract. The same salary is prescribed in the staffing table for the position. Salary is the amount of money that a worker is entitled to for a fully worked month. For this component in the calculator, the left field in the top line is allocated, the amount is entered in rubles.
Further components of the salary may be a bonus or other incentive payment. The procedure for calculating bonuses in each company is individual and is regulated by the regulations on bonuses or remuneration. If such additional payments are provided for an employee, then their total amount should be entered in the middle field of the top line of the calculator.
Depending on the regional area in which the organization is located, the worker’s salary may be increased taking into account the regional coefficient. Its percentage should be entered in the left field at the bottom line of the calculator. Please note that you need to pay a percentage for correct calculation. If there is no regional coefficient in the area, then the field is not filled in. A similar indicator is provided for those regions where living and working conditions are complicated.
At the top line of the online calculator there is another field where the total amount of deductions is entered - this refers to standard personal income tax benefits, which are provided in particular for children under 18 years of age (or students under 24 years of age). The total indicator is entered in the field.
At the bottom line there are two left fields, which show how many working days there are in the month and how many of them were actually worked by the person for whom the payroll is being calculated. A full month of work is when the number of working and worked days is equal. Otherwise, the month will be incomplete, and accordingly, the salary will be reduced in proportion to the days worked.
After filling out six fields, the online calculator calculates your salary in accordance with the entered data. Below you can see the result of the calculation - in the line SALARY.
The line below in the calculator calculates the salary amount to be paid out - this is the salary from which income tax in the amount of 13 percent is subtracted. The personal income tax amount itself is calculated in the line below.
The last step of the calculator is to calculate the employer's insurance contributions at established rates as a percentage - these contributions do not reduce wages and are the employer's expenses.
Examples of calculations in an online calculator
First example with a full month:
Let's calculate the salary for the full month of October, if the salary is 27,800 rubles, the bonus is 1,300, the regional coefficient is 12%, and the deduction is 1,400 per minor child.
Fill in the calculator with the specified data. there are 22 working days in October. When calculating for a full month, you must also indicate 22 in the “days worked” field.
Calculation in online calculator looks like this:
Second example for an incomplete month:
The worker has the same salary of 27,800, his bonus is 1,300, a deduction of 1,400 is due, but he worked only 16 days in October, the regional coefficient has not been established.
Almost always, in employment vacancies, instead of the salary that the employee will actually receive, the salary is indicated. And in this case, the employee may have questions about how much he will ultimately be given and how to calculate his salary. At the same time, many do not even know that salary and salary are not the same thing. We will explain how salary is calculated based on salary - you will need a calculator.
You entered a greater number of working days than there were in the 2018 billing month. Please check the correct quantity.
Pay attention! Our calculator does not calculate payment for overtime.
Labor legislation defines salary and wages ( Art. 129 Labor Code of the Russian Federation):
- salary- a fixed amount of remuneration for an employee for a calendar month, excluding compensation, incentives and social payments;
- incentive payments- additional payments and incentive allowances (bonuses and incentive payments);
- compensation payments- additional payments and allowances of a compensatory nature (for work in special climatic conditions or under special conditions and other payments);
- wages- remuneration for work, which consists of salary, taking into account compensation and incentive payments. IN colloquial speech the concept of “dirty wages” or gross wages is used;
- take-home salary- the amount of wages to be paid to the employee, or accrued wages minus personal income tax. In colloquial speech it is sometimes called “net payment”, or net salary.
Pay systems
The organization independently develops a system of financial motivation for employees. At the same time, different categories of workers are set different system payments. The main remuneration systems are:
- official salary;
The amount of salary payments depends on the position held. This system is used to reward specialists with a wide range of work (director, lawyer, engineer, accountant, etc.).
Remuneration at the tariff rate is established as the amount of remuneration for fulfilling the norm. This method is used mainly for temporary workers and piece workers (turner, builder, combine operator, etc.).
Deadlines for calculation and payment of wages
The payment date is set in one of the following documents:, or an employment contract. Salaries are paid at least every half month ( Art. 136 Labor Code of the Russian Federation). The final payment for the month is made no later than the 15th.
In practice, the payment period is set in the following order:
- - from the 16th to the 30th (31st) day of the current month;
- The final payment for the month is from the 1st to the 15th of the next month.
If the payment day coincides with a weekend or non-working holiday, the payment is made on the eve of this day ( Art. 136 Labor Code of the Russian Federation).
In the Letter of the Ministry of Labor of Russia dated 08/05/2013 No. 14-4-1702, when considering the issue of determining the amount of the advance, it was explained that the Labor Code of the Russian Federation does not regulate the size of the advance. However, in Letter No. 14-1/B-725 dated August 10, 2017, the department recalled that.
In practice, the following methods of calculating the advance are used:
- Proportional to time worked.
- As a percentage of salary.
- In a fixed amount.
The organization chooses the most convenient payment methods and terms for itself.
How to calculate salary based on salary
The amount of wages per month, based on the salary, is determined as follows.
Salary calculation based on salary, formula:
ZP=O/Dm*Od,
Where:
ZP - monthly salary (gross);
О - official salary according to the staffing table or employment contract;
Dm - number of days in a month;
Od - days actually worked in a month.
When the amount of wages is known, we determine the amount of personal income tax:
Personal income tax = salary * 13%,
Where:
ZP - accrued wages for the month;
13% - personal income tax rate for individuals who are tax residents of the Russian Federation (clause 1 of article 224 of the Tax Code of the Russian Federation).
Let's determine the amount of wages “on hand” (Net).
Net=ZP-NDFL
Net - the amount of wages that will be paid to the employee for the month worked.
Number of working days
The number of days worked in a month is determined by the working time sheet. Working hours should not exceed 40 hours per week ( Art. 91 Labor Code of the Russian Federation).
If an employee has worked for a month, without absences or business trips, payment is made according to salary.
If you work for less than a month, you need to look into it in more detail. For example: hiring or dismissal in the middle of the month. Payment is made based on the actual days worked in the month.
Average earnings
When on a business trip, during layoffs, and in other cases provided for Art. 139 Labor Code of the Russian Federation, payment is based on average earnings.
The calculation of average wages is determined by the formula:
SZP=(ZP+SV)/D,
Where:
SWP - average salary;
Salary - actual accrued salary for the 12 months preceding the moment of payment;
SV - accrued incentive payments provided for by the remuneration system for the period, with the exception of amounts of financial assistance;
D - the number of days actually worked in the 12 months preceding the date of payment.
One average salary is not included in another, i.e. When calculating average earnings, the time during which the employee maintained average earnings in accordance with the legislation of the Russian Federation is excluded from the calculation period.
Documents reflecting the calculation, accrual and payment of wages
When an employee is hired, a document is drawn up. The order is issued in any form or using forms No. T-1 or T-1a.
The employee's official salary is indicated in the employment contract and/or (Form No. T-3).
To calculate wages and record actual time worked, the following forms are used:
- (form No. T-12);
- (Form No. T-13).
It is used to fill out timesheets by HR employees.
The following forms are used to document payroll calculations:
- payroll statement, form T-49;
- pay slip, form T-51;
- payroll, form T-53.
Accounting and registration of payrolls for payments made to employees of the organization is reflected in the payroll register (form No. T-53a).
When paying wages, the employer is obliged to notify each employee in writing about the amount of wages ( Art. 136 Labor Code of the Russian Federation and Letter dated March 18, 2010 No. 739-6-1).
The approved unified forms do not contain the form. The organization has the right to independently develop the form. Approximate form, as well as the order for its approval can be downloaded at the end of the article.
When an employee is dismissed, a document is drawn up. The order is issued in any form or the unified form No. T-8 is used.