How to calculate hourly wage based on salary? Time wage systems. Hourly rate

Any accountant needs to know how to calculate the hourly rate for employees of an enterprise who are paid a rate or salary based on hours of work. It can be withdrawn for a certain accounting period. So the hourly rate is the money earned in one hour. The daily wage rate is the amount of wages per day of work.

Such a payment system is more often used in industries where the technological process has a continuous cycle, and it is necessary to introduce shift work. Workers of each shift go to work according to their schedule for a set number of hours, therefore, when calculating wages, it is advisable to apply the hourly rate. The tariff rate is an invariable part of remuneration for work. It cannot be reduced by the decision of the management for any violations. Additionally, they stimulate employees to achieve high results with the help of bonuses, additional payments, allowances, compensations.

The need for summary accounting

The Labor Code establishes that a person must work in production for no more than 40 hours a week. But with a shift work schedule, it is very difficult to fulfill such a requirement. One week may include more working hours, another less. Then there is processing, which is a violation of the law, since it is allowed to work more than the established time only in exceptional cases to eliminate the consequences of disasters.

In special cases, the head of the enterprise may involve employees in additional work:

• to complete certain types of work not completed during business hours;
• for emergency repairs of equipment necessary for the work of the rest of the team;
• in the absence of a shift at work, when it is impossible to stop work.

In order to formalize the processing, you need to prepare an order, obtain the written consent of the employee himself, and coordinate the issue with the trade union. Next, you should keep track of the processing time and pay for it separately. Otherwise, the head of the enterprise faces big troubles in the form of accusations of non-compliance with labor laws and penalties. To engage in such work on a weekly basis, it is necessary to increase the staff of the administrative apparatus, which leads to unplanned costs.

To avoid violating the law, the summed accounting of hours worked, summarized in one period, is applied. In this case, the time worked is considered a cumulative total in one accounting period.

An example of such a period is a calendar month. Throughout it, the deviation of the employee's work time from the norm is controlled. If in one week more than 40 hours of work are obtained, then in another it is necessary to provide for less work. In order to meet the established standard for the accounting period as a whole.

Options for determining the rate

There are two ways to calculate the hourly rate. Which one to use for work, enterprises can decide on their own, taking into account the advantages and disadvantages of each method. In this case, you need to build on the period selected for summing up working hours.

Important! Before calculating the salary by the hour, the accountant must find out what period is accepted for summing up working hours in the regulatory documents of the enterprise. Usually this issue is reflected in the regulation on remuneration and the collective agreement. And in the employment contract concluded with a citizen when applying for a job, the tariff rate for calculating wages should be indicated.

An example of determining the indicator can be done in two versions for different accounting periods. The calculation of the hourly rate separately for the month and year will clearly show which method is better to use in enterprise accounting.

monthly calculation

Using this method, the rate is calculated for each month separately. To determine its size, you need to divide the salary (monthly rate) established by the employee by the number of working days according to the standard for a particular month. The standard can be viewed in the production calendar. Consider an example where the salary of an employee is 32,000 rubles. According to the norm for May 2019, 160 hours are approved. The hourly rate will be 200 rubles. If you make the same calculation for the month of March, the result will be different. The March norm is 175 hours, the hourly tariff rate is 182.86 rubles. With this method of payment, in the case when all the days are worked out according to the approved schedule, a monthly salary will be accrued in the amount of the salary, despite the different number of working days. But if you need to pay for processing, then with the same hours in different months of the year, it will add up to different amounts.

Annual calculation

Accounting for total hours of work in a year may seem more complicated. For this method of calculation, it is necessary to determine the average monthly norm of hours by dividing the annual norm of working hours by 12 months. For 2019, the working time norm is set at 1,973 hours, therefore, the average monthly rate will be 164.42 hours. The hourly rate can be calculated by dividing the salary (monthly rate) by the average monthly rate of hours. To make the example more clear, we use the same salary of 32,000 rubles, at which the tariff rate per hour will be 194.62 rubles. This calculated figure will remain constant throughout the year and will apply to any co-payments and compensations. By this method, hourly wages are more accurately determined. Since it does not change during the year, the calculation of the amounts of additional payments and compensations is more understandable to the workers themselves. They do not have claims and suspicions about incorrectly calculated salaries.

Choice of calculation method

The employer, approving the method of calculating the hourly rate at the enterprise, must proceed from the production schedule. Some factories work only in day shifts, while others do not stop production at night. There are employers who introduce rest hours during shifts. At the same time, it should be taken into account that the legislation establishes special requirements for certain professions. An example of such a profession is a motor vehicle driver. A monthly schedule must always be drawn up for him, regardless of the approved procedure for recording hours worked. An exception is allowed only at enterprises engaged in seasonal transportation. It is allowed to determine the hourly tariff rate based on semi-annual norms. If shifts go to work for a day after three, it is better to use the annual accounting period, as it allows you to avoid overtime.

Attention! Due to recent changes in legislation, the legal information in this article may be out of date!

Our lawyer can advise you free of charge - write a question in the form below:

Salary is calculated per unit of time (hour, day, month). In the calculation, a special indicator is used - the tariff rate, which depends on the level of professionalism of the employee and the industry.

Definition

The tariff rate is a cash payment to an employee for completing tasks of a certain complexity within a specified time frame. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive, provided that all duties are performed. The enterprise can develop tariff rates of wages, tariff scales and staffing, on the basis of which the employee's salary is determined. The rules by which the calculation is carried out are presented in labor legislation.

How to calculate your salary?

First of all, you need to familiarize yourself with the tariff-qualification directory of a particular industry in order to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for the calculation is as follows:

• Rate = Rate of the 1st category x Increasing coefficient.

In calculations, monthly rates are used only if the actual payment matches the norms, daily rates - if the number of days of actual attendance for work during the week differs from 5. The hourly wage rate of the employee is necessarily used when calculating the payment:

• in dangerous, difficult and harmful conditions;
• for excess production;
• on night shifts;
• on weekends.

It is calculated by dividing the salary by the number of hours worked per month (or the average monthly number of working hours per year). The exact calculation algorithm is spelled out in the Collective Agreement.

Payment schemes

The system of payment is the ratio of the measure of labor and remuneration for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.

time system

With a time-based system, normative tasks are developed, the amount of time required for their implementation is established. To calculate earnings, the number of hours worked should be multiplied by the rate. It can be hourly or monthly.

Example 1

The hourly rate of a worker is 75 rubles. For a month he worked 160 hours at a rate of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.

Information for calculations is taken from the "Time Sheet" and the employee's personal card. Most often, the hourly rate is used when calculating the remuneration of industrial workers, and monthly salaries are set for specialists and managers.

Example 2

An accountant in an organization has a salary of 15,000 rubles. For a month, he worked 17 days out of the prescribed 20. His salary is: 15,000: 20 X 17 \u003d 12.75 thousand rubles.

Forms of payment are established:

• Simple time-based - provides for payment for the amount of time spent on the task.
• Time-bonus system - provides additional payments for product quality.

piecework wage system

The amount of salary may depend on the number of manufactured products. In this case, the rates are determined by multiplying the rate by the category and the rate of production. Let us consider in more detail the forms of remuneration.

Direct piecework

In this system, the salary is directly proportional to the number of manufactured products based on the established prices. The calculation procedure will depend on the type of norm.

Example 3

The tariff rate of a locksmith is 180 rubles per hour with a production rate of 3 pieces per hour. During the month, 480 parts were manufactured. Salary: 180: 3 x 480 = 28.8 thousand rubles.

Example 4

The turner's tariff rate is 100 rubles per hour at a time rate of 1 hour per piece. During the month, 150 parts were manufactured. Salary: (100: 1) x 150 = 15 thousand rubles.

Similar payment schemes can be applied not only to a particular employee, but also to the team as a whole.

Example 5

The team, which includes three workers, completed the specified amount of work in 360 hours. Under the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of the team members and the actual time spent are presented in the table.

1. Calculation of tariff salaries (rubles):

Alexandrov: 60 x 100 = 6000.
Ravens: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.

The tariff earnings of the entire brigade is 17.7 thousand rubles.

2. Find the distribution coefficient:

16: 17,6 = 0,91.

3. The actual salary of workers is shown in the following table.

piece-bonus system

This scheme provides for bonuses for production in excess of the established norm. Such surcharges are considered part of the actual earnings and are set in relation to the salary.

Example 6

The worker fulfilled the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. The regulation on bonuses provides for overworking a remuneration in the amount of 10% of the salary. The calculation will be:

6000 x 0.1 \u003d 600 rubles. - premium.
6000 + 600 = 6600 rubles - accrued salary.

The salary of employees servicing the equipment is calculated at indirect piece rates and depends on the quantity of manufactured products.

Chord system

In this case, the timing of the implementation of the complex of works is estimated. The amount of salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of the task. It is used to calculate the salaries of employees involved in the aftermath of accidents and other urgent tasks.

Example 7

The worker fulfilled the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward of 150% of the salary is provided for overworking. Calculation:

(6 x (1.1-1): 1) x 1.5 \u003d 0.9 thousand rubles. - premium.
6 + 0.9 \u003d 6.9 thousand rubles. - accrued salary.

Combined systems

The considered systems of remuneration depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered systems of remuneration are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to a direct piecework system, and when work is performed in excess of the norm, bonuses are paid. To calculate salaries for differentiated systems, the following are used:

• Tariff reference books of professions.
• Qualification characteristics.
• Job evaluation report.
• Tariff rate.
• Tariff network.
• Bonus payout ratios.

"Unified qualification directory of positions and salaries"

The tariff rate of remuneration in state institutions depends on the results of the certification of tariffs from the "Unified Directory of Positions" (CEN). It presents job descriptions and qualification requirements. It is used to rate work and assign ranks to workers.

The directory presents tariff rates per unit of time, depending on the category of the worker.

The rate of the 1st category represents the wages of the lowest qualification. Its size cannot be lower than the minimum wage, and the increasing coefficient is "1". The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of surcharges and allowances, are grouped into the tariff scale.

incentive payments

Surcharge is monetary compensation for non-standard work schedule, working conditions and labor intensity. An allowance is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:

• for work on a day off;
• overtime and night work;
• multi-shift mode;
• combination of positions;
• increase in the scope of work, etc.

To calculate each type of additional payments, an algorithm for determining deviations of actual working conditions from standard ones should be developed. That is, it is necessary to prescribe in the employment contract the mode of work at night, the instructions of each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the allowance and make payments.

It is most convenient to pay for the work of an employee who has a summarized record of working time based on the tariff rate established for an hour of work. The fact is that the working time when developing a shift schedule is usually measured in hours. Therefore, it is most logical to determine how much an employee is entitled to per hour of work.

In this case, the employee's salary can be calculated using the formula:

It remains to calculate the tariff rate of the hour.

The easiest way is to set it once in a fixed amount and indicate the amount in the position on remuneration. Then the rate will depend on the position and qualifications of the employee. For example, there is one rate for a manager, another for a seller, a third for a cashier, etc.

However, in many organizations, employees are paid salaries. And changing the wage system is not easy. But this is not necessary. Knowing the size of the salary, you can calculate the tariff rate of the hour by calculation. We offer a choice of two calculation options. Each of them has its pros and cons.

Option 1

Calculation of the hourly rate based on the norm of working hours in a month. You can take the normative number of hours for a particular calendar month from the production calendar. In this case, the hourly rate is calculated as follows:

An example of calculating wages from the norm of working hours in a calendar month

Security guard E. Sviridov was given a monthly salary of 25,000 rubles. According to the shift schedule, Sviridov worked 158 hours in February 2013, and 160 hours in March.

The norm of working hours according to the production calendar in February and March is 159 hours each. This means that the hourly rate in both February and March is 157.23 rubles per hour (25,000 rubles: 159 hours). Thus, for February, Sviridov needs to accrue 24,842.34 rubles. (157.23 rubles / hour × 158 hours), and for March - 25,156.8 rubles. (157.23 rubles / hour × 160 hours).

This option for calculating the hourly rate is quite simple. But he has a significant drawback. The amount of the tariff rate depends on the standard working hours. At the same time, their number in one month may differ significantly from the number in another. And the fewer working hours, the higher the rate will be. That is, an employee in one month will work less according to the standard, and will receive a higher salary than in the month in which he will have to work more.

Option 2

The hourly rate is calculated based on the average monthly number of working hours per year. The tariff rate is calculated by the formula:

The norm of working time in hours per year, again, can be found from the production calendar.

An example of calculating the hourly rate from the average monthly rate of working hours for the year

With regard to the storekeeper N. Kulikov, a summary accounting is kept with an accounting period of a quarter. He was given a monthly salary of 23,000 rubles. In January 2014, according to the shift schedule, he worked 130 hours, in February - 160 hours, and in March - 150 hours.

The norm of working hours for 2014 is equal to 1970 hours. The tariff rate for an hour is 140.1 rubles per hour. Applying this rate, the accountant must calculate the salary in the following amounts:

• in January - 18,213 rubles. (140.1 rub./h × 130 h);
• in February - 22,416 rubles. (140.1 rub./h × 160 h);
• in March - 21,015 rubles. (140.1 rubles/hour × 150 hours).

At first glance, the calculation seems more complicated than in the previous version. But it is not. In the first case, the rate from the norm of working hours in a calendar month has to be calculated monthly. In this case, it is enough to determine it once, and it will remain unchanged throughout the calendar year. As a result, the employee's salary will depend only on the number of hours worked.

All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments can be of a different nature, consist of heterogeneous components and be charged on different grounds. Consider the concept of the tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.

What is a tariff rate

People cannot receive the same remuneration for their work. The amount to be paid as salary depends on:

• qualification level of personnel;
• the difficulties of the labor functions assigned to the employee;
• quantitative characteristics of work;
• employment conditions;
• time allotted for work, etc.

Salary differentiation according to the severity of these points is carried out within the framework of tariff system labor remuneration. Its key element is the tariff rate as the main component of the salary.

Tariff rate- documented amount of financial remuneration for achieving the labor norm of varying degrees of difficulty by an employee of a certain qualification for an accepted unit of time. This is the "backbone", the minimum component of the calculation for labor, on the basis of which the amount received by employees "on hand" is built.

REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances, if all functional duties are fully performed by him - this is the minimum guaranteed by law.

Not part of the tariff rate:

• compensation;
• incentive payments;
• social charges.

Estimated time of the tariff rate

The time period for which the tariff rate is calculated can be any interval convenient for the employer:

• day;
• month.

Hourly rates it is convenient to establish if the enterprise operates, which determines the regime for the summarized accounting of working hours, as well as when hourly employees work.

Daily rates are applied when work has the status of daily work, while the number of working hours on each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.

Monthly tariff rates operate with constant observance of the rationing of working hours: a stable schedule, solid days off. Under such conditions, the employee will “close” the month, regardless of how many hours he actually worked: having worked the monthly norm, he earns his rate.

Tariff rate functions

The application for accrual in monetary form of remuneration for the performance of labor functions - the tariff system of payment - has a number of advantages over other forms of payment.

The tariff rate as a unit of payroll performs a number of important functions:

• makes the remuneration of labor and its content proportionate;
• divides the minimum part of payment depending on the quantitative and qualitative characteristics of labor;
• streamlines the stimulation of labor under the stipulated conditions (for example, in hazardous production, with a solid length of service, processing, etc.);
• helps to adequately calculate pay for different systems of labor organization and work schedules.

NOTE! The main principle of the application of tariff rates is the same remuneration for an equal measure of work.

How is the rate calculated

The unit rate, with which all other categories are related, is the tariff rate of the 1st category - it determines the amount due to an employee without qualifications for his work during a specified time period.

The remaining categories are arranged depending on the increase in the complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees (qualification categories). The complex of all ranks leaves tariff scale enterprises. In it, each next digit is several times more than a single rate (that is, 1 digit) - this indicator reflects tariff coefficient.

NOTE! The minimum wage is set by the state, and all other elements of the tariff scale are accepted separately for each organization and are fixed in the relevant local acts. An exception is work in organizations financed from the state budget, where charges are made according to the Unified Tariff Scale (UTS).

Knowing the tariff coefficient and the value of the unit rate, it is always possible to calculate the amount of payment due to a particular employee according to the tariff.

An example of calculating the tariff for the UTS

A lecturer with a PhD in Philosophy and the title of Associate Professor is employed at the Philosophical Faculty of a State University. He was accepted to the post of associate professor of the Department of Cultural Studies and appointed curator of the student group. According to the Unified Tariff Scale, the billing period of which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.

The minimum payment for the UTC, corresponding to 1 category, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff scale, namely, 3.036.

Currently, a draft law is under consideration that regulates the procedure and amount of allowances due to the teaching staff. For our example, we will use the data from this bill.

To calculate the rate you need:

1. Multiply the interdigit coefficient and the minimum wage
2. Add docent position (+40%)
3. Add the due allowances for having an academic degree (for example, + 8,000 rubles), as well as a curator's supplement (for example, + 3,000 rubles).

Example of tariff calculation for an hourly rate

If an employee works according to the system of summarized accounting of working hours, then his tariff rate will depend on the hourly rate for a given year - it will be shown by the production calendar, as well as the monthly tariff rate established at the enterprise.

1 way. You can divide by the rate indicator the monthly rate for working hours. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. At the same time, the established norm of working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.

2 way. If you need to calculate the average hourly rate for the current year, you first need to determine the average hourly monthly rate of time. To do this, we divide the corresponding annual indicator of the production calendar by 12 (the number of months). After that, we reduce the average monthly wage rate of the worker, established by the wage scale, by the number of times received. For example, the annual rate is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let's calculate how much this worker earned on average per hour during a given year: 25,000 / (1900 / 12) \u003d 157.9 rubles.

What is the difference between wage rate and salary

These two concepts are similar in many respects, since both of them reflect the monetary value of labor remuneration. Now the similarities between them are greater than a few decades ago, as labor law is undergoing significant changes. However, there are also significant differences

General features of salary and tariff rate

1. Both that, and another provides the minimum sum by which work can be paid.
2. Below the established limit, payment is not entitled to fall.
3. They are related to the qualifications of the employee.
4. They are taken into account without additional payments, allowances, compensations, social charges.

Differences in the tariff rate and official salary

Let's compare these two concepts in the following table.

It is most convenient to pay for the work of an employee who has a summarized record of working time based on the tariff rate established for an hour of work. The fact is that the working time when developing a shift schedule is usually measured in hours. Therefore, it is most logical to determine how much an employee is entitled to per hour of work.

In this case, the employee's salary can be calculated using the formula:

It remains to calculate the tariff rate of the hour.

The easiest way is to set it once in a fixed amount and indicate the amount in the position on remuneration. Then the rate will depend on the position and qualifications of the employee. For example, there is one rate for a manager, another for a seller, a third for a cashier, etc.

However, in many organizations, employees are paid salaries. And changing the wage system is not easy. But this is not necessary. Knowing the size of the salary, you can calculate the tariff rate of the hour by calculation. We offer a choice of two calculation options. Each of them has its pros and cons.

Option 1

Calculation of the hourly rate based on the norm of working hours in a month. You can take the normative number of hours for a particular calendar month from the production calendar. In this case, the hourly rate is calculated as follows:

An example of calculating wages from the norm of working hours in a calendar month

Security guard E. Sviridov was given a monthly salary of 25,000 rubles. According to the shift schedule in February 2013, Sviridov worked 158 hours, and in March - 160 hours.

The norm of working hours according to the production calendar in February and March is 159 hours each. This means that the hourly rate in both February and March is 157.23 rubles per hour (25,000 rubles: 159 hours). Thus, for February, Sviridov needs to accrue 24,842.34 rubles. (157.23 rubles / hour? 158 hours), and for March - 25,156.8 rubles. (157.23 rubles / hour? 160 hours).

This option for calculating the hourly rate is quite simple. But he has a significant drawback. The amount of the tariff rate depends on the standard working hours. At the same time, their number in one month may differ significantly from the number in another. And the fewer working hours, the higher the rate will be. That is, an employee in one month will work less according to the standard, and will receive a higher salary than in the month in which he will have to work more.

Option 2

The hourly rate is calculated based on the average monthly number of working hours per year. The tariff rate is calculated by the formula:

The norm of working time in hours per year, again, can be found from the production calendar.

An example of calculating the hourly rate from the average monthly rate of working hours for the year

With regard to the storekeeper N. Kulikov, a summary accounting is kept with an accounting period of a quarter. He was given a monthly salary of 23,000 rubles. In January 2014, according to the shift schedule, he worked 130 hours, in February - 160 hours, and in March - 150 hours.

The norm of working hours for 2014 is equal to 1970 hours. The tariff rate for an hour is 140.1 rubles per hour. Applying this rate, the accountant must calculate the salary in the following amounts:

• in January - 18,213 rubles. (140.1 rubles / hour? 130 hours);
• in February - 22,416 rubles. (140.1 rubles / hour? 160 hours);
• in March - 21,015 rubles. (140.1 rubles / hour? 150 hours).

At first glance, the calculation seems more complicated than in the previous version. But it is not. In the first case, the rate from the norm of working hours in a calendar month has to be calculated monthly. In this case, it is enough to determine it once, and it will remain unchanged throughout the calendar year. As a result, the employee's salary will depend only on the number of hours worked.

Please note: whichever option you choose, it must be reflected in the position on remuneration.

The editors of the magazine "Salary"