Payroll step by step. Payroll calculation: procedure from and to

The calculation of wages at any commercial or state enterprise occurs in accordance with the legislative acts in force at a given time. Its amount depends on the official salary prescribed in the employment contract, the hours worked during a certain period and other details. The amount due for payment is calculated by the accountant on the basis of a number of documents.

What is included in the calculation?

To date, two types of payment are most often practiced:

• Time . The first provides for a salary determined by the contract for the hours worked - an hour, a day, a month. Often a monthly rate is practiced. In this case, the total amount depends on the time worked during a certain period of time. It is mainly used in the calculation of salaries for employees who do not depend on the amount of the created product - accountants, teachers, managers.
• piecework . Depends on the amount of product created for a certain period. Often used in factories. It has several subspecies, which we will consider a little later.

So, time wages provide that the head of the enterprise or other official is required to maintain and fill out a time sheet. It is issued in the form No. T-13 and is filled out daily.

It should note:

• the number of working hours worked during the day;
• exits "at night" - from 22:00 to 6:00;
• out of hours (weekends, holidays);
• omissions due to various circumstances.

Piecework payment provides for the presence of a route map or an order for a certain amount of work. In addition, the following are taken into account: sick leave, orders for bonuses, orders for the issuance of material assistance.

After hiring, each accountant must keep an analytical record of wages and record it in the form No. T-54. This is the so-called personal account of the employee. The data specified in it will be taken into account when calculating hospital payments, vacation and other types of benefits.

You can find out how vacation pay is calculated.

Calculation formula and examples

Hourly pay provides for remuneration according to the time worked and the salary of the employee.

It is calculated as follows:

For monthly salary:

ZP \u003d O * CODE / KD, where

• O - fixed monthly salary;
• CODE - days worked;
• CD is the number of days in a month.

For hourly/daily fixed salary:

ZP \u003d KOV * O, where

• ZP - wages excluding taxes;
• KOV - the amount of hours worked;
• O - salary per unit of time.

Consider an example:

Tatyana Ivanovna has a monthly salary of 15,000 rubles. There were 21 working days in a month, but since she took a vacation at her own expense, she worked only 15 days. In this regard, she will be paid the following amount:

15,000*(15/21)=15,000*0.71= 10,714 rubles 30 kopecks.

Second example:

Oksana Viktorovna works with a daily salary of 670 rubles. This month she worked 19 days. Her salary will be:

670 * 19 \u003d 12,730 rubles.

As you can see, the formula for calculating wages for this type of payment is very simple.

Piecework payment - how to calculate?

With piecework wages, the amount of work performed is paid. At the same time, prices are taken into account in the ratio of the volume of work.

With piecework wages, wages are calculated according to the following formula:

ZP \u003d RI * CT, where

• RI - prices for the manufacture of one unit;
• CT - the number of products produced.

Consider the following example:

Ivan Ivanovich produced 100 engines in a month. The cost of one engine is 256 rubles. Thus, in a month he earned:

100 * 256 \u003d 25,600 rubles.

piece-progressive

It is worth considering separately such a type of payment as piecework-progressive, in which the price depends on the number of products produced for a certain period.

For example, if an employee produces 100 engines per month, then he receives 256 rubles for each. If it exceeds this norm, that is, it produces more than 100 engines per month, the cost of each engine produced in excess of the norm is already 300 rubles.

In this case, earnings for the first 100 engines and separately for subsequent ones are considered separately. The amounts received are cumulative.

For example:

Ivan Ivanovich made 105 engines. His earnings were:

(100*256)+(5*300)=25,600+1,500= 28,100 rubles.

Other payment systems and their calculation

Depending on the specifics of the work, payment can be:

• chord . Often used when paying for the work of the brigade. In this case, the salary of the brigade as a whole is calculated and issued to the foreman. The workers divide the amount received among themselves according to the agreement existing in their brigade.
• Payment based on bonuses or interest . A bonus or commission system is applied to employees on whom the company's revenue depends (see also). Quite often it is applied to sales consultants, managers. There is a constant, fixed rate and a percentage of sales.
• shift work . The shift method of work provides for payment according to the employment contract - that is, by the time or for the amount of work performed. In this case, there may be interest allowances for difficult working conditions. For exits on non-working days, holidays, payment is calculated in the amount of at least one daily or hourly rate on top of the salary. In addition, an allowance is paid for the shift method of work from 30% to 75% of the monthly salary. The interest rate depends on the region in which the work takes place. For example, Ivan Petrovich works on a rotational basis. His monthly rate is 12,000 rubles, the allowance for work in this region is 50% of the salary (O). Thus, his salary will be 12,000 + 50% O \u003d 12,000 + 6,000 \u003d 18,000 rubles per month of work.

Payment for holidays and night shifts

When working in shifts, each shift is paid depending on the tariff rate of each shift. It is either established by an employment contract or calculated by an accountant.

At the same time, it should be borne in mind that weekends and holidays are paid at a higher rate - an increase in the rate by 20%. In addition, exits at night from 22:00 to 06:00 are also subject to a rate increase of 20% of the cost of an hour of work.

payroll taxes

When calculating wages, do not forget about taxes. Thus, the employer is obliged to pay 30% of the amount of calculated wages to the insurance premium fund.

In addition, employees are charged 13% of their wages in personal income tax. Let's take a look at how taxes are calculated.

First of all, the tax is charged on the entire amount of wages, except for cases in which a tax deduction applies. So, a tax deduction is calculated from the total amount of wages, and only then the tax rate is calculated on the resulting value.

The right to a tax deduction has a number of socially unprotected categories, the list of which is prescribed in article 218 of the Tax Code of the Russian Federation. These include:

• Veterans of the Great Patriotic War, invalids, whose activities were connected with nuclear power plants. The tax deduction is 3000 rubles.
• Disabled people, participants of the Second World War, military personnel - 500 rubles.
• Parents who are dependent on one or two children - 1,400 rubles.
• Parents who are dependent on three or more children - 3,000 rubles.

The last two categories are restricted. So, after the amount of wages received from the beginning of the calendar year reaches 280,000 rubles, the tax deduction is not applied until the beginning of the next calendar year.

Example:

Ivan Ivanovich's monthly salary was 14,000 rubles, since he worked for a full month. He received a disability while working at a nuclear power plant. Thus, his tax deduction will be 3,000 rubles.

The personal income tax is calculated for him as follows:

(14,000 - 3,000) * 0.13 = 1430 rubles. This is the amount that must be withheld when receiving wages.

Thus, he will receive in his hands: 14,000 - 1430 \u003d 12,570 rubles.

Second example:

Alla Petrovna is the mother of two minor children. Her salary is 26,000 per month. By December, the total amount of wages paid to her will be 286,000 rubles, therefore, no tax deduction will be applied to her.

Payment procedure and calculation of delays

According to all the same legislation, wages must be paid at least 2 times a month. Allocate an advance, which is issued in the middle of the month and the actual salary.

The advance payment averages from 40 to 50% of the total amount of payments, at the end of the month the rest of the payments are issued. Usually this is the last day of the month, if it falls on a weekend - the last working day of the month. In case of untimely calculation of wages, the employer is obliged to pay a fine.

In addition, compensation is provided for the employee, which is issued at his request and amounts to 1/300 of the rate for each day of delay.

Video: Simple payroll

Familiarize yourself with the basic nuances of calculating and calculating wages. An experienced accountant will tell you how to correctly calculate wages, depending on the wage system you choose.

The calculation of wages is made by an accountant on the basis of a number of documents. There are two main systems of remuneration: piecework and time. The most popular is the time-based wage system - it is quite simple and is used in most industries.

Payroll is handled by accounting staff. If the number of the enterprise is high enough, then it is advisable to have a specialist in the staff with the functionality of a payroll accountant. HR specialists also participate in the calculation of wage amounts, who prepare time sheets, calculate hours worked and count the number of overtime. In the article, we will consider the step-by-step process of calculating the remuneration of personnel, formulas, examples are given. The information is current for 2017

According to the current labor legislation, the payment of wages for the previous period must occur no later than the 15th day of the next month, and in two amounts. Specific dates of payment must be mandatory spelled out in the Regulation on the remuneration of the enterprise, and between them there must be at least 15 days. How are they installed.

Wages not paid on time entail the calculation of compensation for each day - calculate the amount of compensation for the delay in free of charge.

Step-by-step procedure for calculating the wages of employees in 2017

The salary calculation algorithm looks like this:

At the same time, all sick days and vacations are taken. After the number of hours is entered for each day for each employee, the time sheet is closed - that is, they are signed by the manager, assigned a number to him and entered in the Timesheet Journal. For convenience, you can refer to the timesheet with the index "-TURV", which means "time sheet". After that, the finished signed time sheets are transferred to the accounting department.

The mistake of many beginners is the belief that the time sheet is only needed to record the working hours of employees who work on an hourly wage rate, on a summarized record of working hours or on a flexible work schedule. Timesheets must be filed for each employee. It does not matter whether it will be a single report card for the entire enterprise or a separate document for each division in particular.

There are two options here.

The first one is based on salary part wages. In this case, if the employee worked the whole month and did not have days of annual leave, leave without pay or sick leave, the salary will be equal to that specified in his employment contract. If some time of the month was paid sick or vacation, the accountant calculates the salary in proportion to the days worked. Important: It's about days, not hours.

Formula to calculate wages for hours worked by days (hours):

ZP for working hours \u003d Salary * Number of days worked / Total number of working days in a month

ZP for work time = Salary * Number of hours worked / Total number of hours worked per month.

If the employee's employment contract contains a PTS - hourly rate, The accountant calculates the salary of an employee by multiplying his tariff rate by the number of hours worked.

Formula to calculate the payment for hours worked at the tariff rate:

ZP = Tariff rate (daily or hourly) * Number of days (or hours) worked per month.

If the employment contract states piecework wages, then the formula for calculating the salary is as follows:

ZP \u003d Piece rate * Number of units of production (works, services, operations) per month.

It is made on the basis of the "Regulations on bonuses" of the enterprise, in which, in addition to the terms of payments and the procedure for calculating, the form of motivation for each position must be prescribed. Previously, documents are submitted to the payroll department for the calculation of the motivational part of the salary. In them, for each employee, KPIs are approved - key performance indicators. The document must be signed by the head of the department in the same way as the time sheet.

The Labor Code establishes situations and categories of employees who need to make additional payments, which may be related to the nature of their professional activities. So, bonuses are due to employees:

• For work at night, which are officially considered hours from 22.00 to 6.00. The amount of the additional payment must be at least 20% of the salary or hourly rate of the employee
• For work in harmful or dangerous working conditions. Note that the basis for considering a profession as such can only be the results of the Special Assessment of Working Conditions, according to the results of which the evaluating company issues a conclusion - a list of all jobs in the enterprise, for which it will be necessary to make additional payments.

It can also be surcharges established by a collective agreement, intersectoral agreement or local regulations.

For example, they can include:

• Intern tuition fee
• Additional payment for combining several professions.
• Additional payment for managing a group of employees.
• One-time bonuses related to performance.
• Bonuses for years of service, length of service at the enterprise
• Regional coefficient, for example, in the regions of the Far North.

Deductions are an important point in calculating the salaries of employees. They may have several causes:

• Deductions on a writ of execution from a bailiff or by a court decision.
• Deductions in the form of alimony, the amount of which is also determined by the writ of execution.
• Material damage to the enterprise, which was caused by an employee. There is an important point here: in order to make deductions, you must have on hand a complete package of documents proving the employee’s guilt: his explanatory note, memo from the manager, video or photographic materials, as well as an order to apply a disciplinary sanction.

When conducting deductions, it is important for an accountant to remember a number of rules regarding the allowable deduction percentage. In most cases it is no more than 20% of the amount of earnings employee, taking into account the bonus part. If there are several writ of execution, then the total amount of deduction cannot exceed 50% of the salary. When compensating for material damage and collecting alimony that was not paid on time, more than 70% of monthly earnings cannot be withheld.

If wages are calculated, then the advance payment issued for the first half of the month is deducted from the total calculated amount.

General formula for calculating the salary of employees:

ZP \u003d Payment for hours worked + Bonuses + Surcharges - Deductions

Payroll entry: D 20 (or 44 for trade enterprises) K 70.

It is the same for all citizens and is 13%. For this amount, the employer, being a tax agent, pays to the tax service on behalf of the employee, respectively, reducing the amount of income accrued by this amount.

If the employee is entitled to standard tax deductions, then the employer must take into account the amount of deductions before calculating income tax. If we are talking about a deduction for a child, then an additional condition must be met - the total salary from the beginning of the year does not exceed 350,000 rubles.

Formula to calculate personal income tax from wages:

Personal income tax = 13% * (Employee's salary for hours worked - Standard deductions)

Posting code for tax withholding: D70 K68 NDFL.

The employer considers three types of contributions:

on OSS (VNiM) - a rate of 2.9% up to the marginal base, over 0% (social contributions due to temporary disability and motherhood) - paid to the Federal Tax Service since 2017;

• on OSS (PFiNS) - social contributions for injuries are paid to the FSS;
• OPS - a rate of 22% up to the marginal base, over - 10%, (pension contributions) - are paid to the Federal Tax Service since 2017;
• Compulsory medical insurance - a rate of 5.1% of the total amount of income (medical deductions) - is paid to the Federal Tax Service.

The total percentage of contributions from salary is 30%.

Important: the amount of the employee's salary is not reduced, the contributions are paid from the budget of the employer.

Formula to calculate payroll contributions:

Contribution = Accrued RFP * Tariff

His employer is obliged to issue before or on the day of the issuance of wages, it contains a breakdown of the accruals. For convenience, you can set up the distribution of pay slips to the employee's e-mail, while providing a password for each file. Issuance of a paper pay slip is strictly in hand.

The legislator does not cite restrictions on the form of payment. Whether it is a cash payment or a transfer to the details of a bank card, the decision belongs to the employee. It is strictly forbidden for an employer to force employees to participate in salary projects or other activities. The employee has the right to provide the details of any bank at his discretion by writing.

How to calculate payroll an ordinary worker who wants to double-check accounting calculations? When applying for a job, a 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 size 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 amount of salary 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 negotiated during employment is a salary (a fixed amount of wages). It will be displayed in the employment contract. But how much an employee will receive on hand 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.
• An employee can receive an advance.
• An employee may have obligations to pay alimony or other payments under writ of execution.
• Allowances, coefficients may be applied to the employee's salary, bonuses and other additional payments may be accrued to him.

All these factors either increase the salary on hand, or reduce it. Forgetting about them, it is impossible to correctly calculate the amount to be paid.

What is the payroll formula?

The simplest payroll formula includes only 3 points:

• salary amount;
• the number of days worked;
• income tax.

If we assume that the employee does not have to make any payments and does not receive any additional payments, 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 deducted from the amount received (in Russia, personal income tax is 13%).

Consider an example. The employee's salary is 30,000 rubles. There are 23 working days in a working month. The employee took 3 days without pay to resolve personal issues, therefore, he worked 20 days in a month. Payroll looks like this:

30,000 / 23× 20 \u003d 26,086.96 rubles (salary before the deduction of personal income tax);

26,086.96 - 13% = 22,695.65 rubles (wages on hand).

But in practice, such simple calculations almost never happen. Employees are paid bonuses, allowances and compensation. Suppose an employee is paid a monthly bonus of 25% of the salary in addition to a salary of 30,000 rubles. And he worked only 20 days instead of the prescribed 23 working days in a month. Then the calculation will look like this:

Salary + bonus (30,000 + 7,500) = 37,500 rubles (monthly salary);

37,500 / 23× 20 \u003d 32,608.70 rubles (wages for hours worked without deducting personal income tax);

32,608.70 - 13% = 28,369.57 rubles (salary on hand).

In cases where an employee is entitled 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 worker worked all day. He is entitled to a tax deduction of 800 rubles. The calculation will look like this:

30,000 - 800 = 29,200 × 13% \u003d 3,796 rubles (personal income tax after applying the tax deduction);

30,000 - 3,796 \u003d 26,200 rubles (wages in hand).

Payroll can seem like a daunting task. But it is worth understanding its algorithm once, and there will be no problems during the next calculation.

The influence of the district coefficient on the size of the salary

In regions where working conditions are considered special due to climatic conditions, terrain or increased background radiation, a regional coefficient is charged on the salaries of workers. It should not be confused with the northern allowances for End Server workers. The area of ​​application of the regional coefficient is much wider.

The size of the coefficient is set by the Government of the Russian Federation specifically for each region. There is no single normative act here; a separate resolution is issued for each district. The lowest coefficient - 1.15 - is in the Vologda Oblast, as well as in most regions of the Ural Federal District: Perm, Sverdlovsk, Orenburg, Chelyabinsk, Kurgan Oblasts. A similar coefficient operates in Bashkortostan and Udmurtia.

The district coefficient is applied not to the salary, but to the actual salary before deducting personal income tax from it. To calculate, it is necessary to sum up the salary with all allowances, bonuses, with the exception of one-time payments (such as sick leave and material 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 \u003d 43,125 rubles (salary before the deduction of personal income tax);

43,125 -13% = 37,518.75 rubles (wages on hand).

What is the difference between the calculation of the salary of a soldier

Differences begin already with the name of wages (services). If a civilian receives a salary, then a soldier receives allowances. In the military, its size is affected by:

• job title;
• rank;
• duration of service;
• terms of service.

The salary of the monetary content consists of a salary according to the position and a salary according to the rank. It is received by contractors. The amount of income tax on payments to the military is applied the same as on the salary of civilians - 13%. Among the standard tax deductions used in the calculation of personal income tax, in Art. 218 of the Tax Code of the Russian Federation mentions several positions that apply only to military personnel. So do not forget about them when calculating allowances.

The calculation principle is as follows:

1. The salaries for the rank and for the position are summed up.
2. Plus allowances for seniority, place of service and others.
3. Personal income tax is withheld, taking into account tax deductions, if the serviceman is entitled to them.

How to check if the salary is calculated correctly

Labor legislation requires that the employee be informed of all bonuses he receives and all deductions made. The most common way to convey information is to issue a "settlement". This document contains a summary of all the main transactions made for payroll.

From the calculation, one can understand how salary is calculated employer. Then you need to do your calculations and compare the results. If the amounts do not agree, you should ask the company's accountant to go through all the calculation steps with you in order to understand at what stage the discrepancy occurred in the numbers.

Thus, the amount of salary and the amount received on hand may not match. They don't have to match. The employer must withhold 13% of income tax from it before paying wages. And if the amounts are still equal, then this means that the employee is making additional payments - for example, they are paying a bonus. To independently calculate the salary, you need to know about all deductions and allowances in each case. Otherwise, the results will be approximate.

A mandatory requirement when drawing up an employment contract is an accurate indication of the amount of salary. No references to other documentation are allowed in this case. In the case when the value of this amount changes both up and down, the necessary additions to the current contract are drawn up. This is necessary for the subsequent correct calculation of the employee's salary.

Documents required to perform payroll calculations

To date, certain paperwork is required to complete the salary calculation. It:

• the actual employment contract, which reflects the amount of salary and the required allowances for this amount;
• personnel documents (order on hiring, granting leave, sick leave, etc.);
• a time sheet that reflects the hours worked;
• documents on bonuses indicating the amount and conditions of additional payments to employees.

The importance of reflecting the amount of salary in an employment contract

The value of the salary is the most important amount on the basis of which the calculation of wages is carried out. Some companies provide certain allowances based on the characteristics of the organization of work (payments may be for work experience, working conditions, etc.). All information about them is contained in the internal documents of the organization. Due payments are taken into account during the calculation of wages based on the salary based on hours worked.

Often, employees are paid bonuses based on the results of the period - for the quarter or for the year. Such payments can be timed to coincide with holidays. But their value is also tied to the official salary. In other words, both the regular salary and all incentive bonuses and other payments depend on the position held and the amount of the employee's monthly salary.

Salary calculation method

1. The division of a certain amount of salary by the number of working days within a particular month.
2. Calculation of the amount due to the employee - the result of the first action must be multiplied by the number of days worked by the person for the same period.
3. Calculation of the amount of tax payment (personal income tax is exactly 13% of the salary under the contract).
4. Accounting for employee benefits.
5. Final calculation of salary payment: the calculated amounts of taxes are deducted from the salary.

This is a general scheme and basic rules for calculating wages based on salary. Additionally, it may be necessary to perform calculations for the allowances established by the enterprise, including for work at night and holidays, and other payments established by internal documentation.

Possible accrual systems and their features

It is important to take into account the existing features of payroll, that is, the current accrual systems.

To date, the system for calculating wages on a piecework basis is actively used. Usually it is used as an incentive for more active work of employees. More often they encounter it in production. The following varieties are possible here:

1. Direct, when the amount of remuneration directly depends on the volume of finished products: specific prices are set for each unit of it (they are set on the basis of current norms for the hourly output of employees).
2. Piecework-progressive implies an increase in prices as soon as the minimum number of products is ready.
3. Piece-premium.
4. Indirect, implies a direct relationship between the salaries of various categories of employees.

It is worth highlighting another type of remuneration - time. Here, all the necessary calculations are carried out on the basis of the days or hours actually worked during the month and the established salary, in accordance with the organization's staffing table. In some cases, a time-bonus option is possible, when the basic salary is supplemented by a bonus in% of the tariff rate.

Calculation example

To use the current salary calculation formula, you need to rely on a time sheet that takes into account the working hours of employees, reflecting the normative and actually worked time by a single person.

In the case when an employee has worked for the entire period under consideration, the following formula applies: the amount of salary / the standard number of days of the month * the amount of time actually worked.

A simple example of payroll calculation. Let's say there are 24 business days in a month. The salary of a certain employee is set at 30 thousand rubles. In fact, the person worked 22 days. The salary will be calculated as follows:

30000 / 24 * 22 = 27500 rubles.

If we assume that the same employee is entitled to an additional bonus of 15% of the salary, then he should be paid 31625 (27500 + (27500 * 15%)).

The procedure for calculating piecework wages

If a piecework system of payment is used, then the following formulas are used to prescribe how to correctly calculate payroll.

• The piece rate involves multiplying the number of units produced by the value of the tariff for each unit of finished product.
• Piecework-premium involves the implementation of the above actions, a bonus part is added (for the volume made in excess of the minimum).
• Piecework-progressive is calculated according to the formula: (the number of finished products within the norm * the amount of payment for each product) + (the number of products in excess of the norm * the increased amount of payment for the product).
• Indirect - in this option, payment is tied to one of the factors such as the volume of production, it is possible to set special coefficients or the relationship between payment for workers at various stages of production.

Application of district coefficients

In some regions, in which working conditions are considered harsh due to certain features (relief, climate, background radiation, etc.), additional local coefficients are used when calculating wages. These are non-traditional northern allowances - this coefficient is established by law, by the government of the Russian Federation. It is relevant for the Sverdlovsk, Vologda, Chelyabinsk regions and some others. In such regions, simply a bare salary without allowances will not be enough to pay utility bills and other needs.

It is applied in relation to the final estimated amount of payment, excluding taxes, and not to the salary prescribed in the contract. Before accruing wages based on salaries, taking into account coefficients, it is necessary to sum up all payments and allowances due for a specific period, excluding one-time payments such as material assistance. The final amount is multiplied by a coefficient established by the government.

So, if an employee should receive a salary of 25 thousand rubles and a bonus of 10 thousand rubles with a locality coefficient of 1.15, the calculations will be as follows:

(25000+10000) * 1,15 = 40250

At the next stage, personal income tax and the final amount payable are calculated.

Features of payroll calculations

In practice, the payment of wages to employees in practice is more often carried out in one of two ways:

• advance salary;
• salary for the first and second half of the month.

If the organization provides for the payment of an advance on account of the future salary, then all accruals are made once. The advance payment has a fixed amount, the hours worked do not affect it in any way. in this case proceed in the same manner.

If the salary is paid twice a month, then the accruals are made based on the results of the first and second half of the period, respectively. This form of salary is usually found among public sector employees, in particular teachers and those working in health authorities.

Calculations when working for an incomplete month

It often happens that an employee, for one reason or another, does not work out a month in full. In this case, the amount payable is calculated based on the amount of time actually worked, in proportion. This feature is enshrined at the legislative level in the relevant document - the Labor Code. In the same place, if there are doubts, you can find all the explanations for the calculations.

Most often, the reason that the employee did not work all the established working days is his annual leave or sick leave.

In such cases, the same formula applies: salary / total number of working days * number of actually worked days.

It is important to note that for such cases, situations are acceptable when the salary is less than the established minimum wage. The minimum payment is valid only for a full month.

illustrative example

It is important to clearly understand the sequence and mechanism for calculating payments to employees, starting from the salary and other due payments established for each of them by the relevant documentation. For more clarity, consider an example.

Let the salary be 20,000 rubles. The employee is entitled to a tax deduction of 500 rubles. If all working days have been worked, the calculations will be as follows.

For personal income tax, the formula is applied: (salary - deduction) * 13 / 100. Under the specified conditions, the following calculations are obtained: (20,000-500) * 13 / 100 = 2535

It is possible that, due to certain circumstances, the employee did not fully work the working days of the specified period. In this case, you will need to calculate the cost of each day based on the established salary.

Let's say 5 days out of 23 he was absent from the workplace (he was on vacation, on sick leave, etc.). His salary will be reduced accordingly.

The calculation procedure will be as follows:

1. 20000 / 23 * 18 = 15652.
2. Further, personal income tax is considered: (15652-500) * 13/100 = 1970.
3. The employee will receive: 15652 - 1970 = 13682 rubles.

The question of the procedure for calculating wages for employees never loses its relevance.

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:

1. Time wages.
2. 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:

1. Number of hours worked per day.
2. Number of night hours.
3. Number of hours worked on holidays or weekends.
4. 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 people 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:

1. For study leave.
2. Due to business downtime.
3. For forced travel.
4. 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

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.

The procedure for calculating wages

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:

1. Amounts aimed at compensating for material losses.
2. Repayment provided to the employee.
3. Debt under executive documents.
4. Withholding union dues.
5. Voluntary contributions to the pension fund.
6. Wrongly issued funds.
7. 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 district coefficient is applied to actual earnings, that is, before income tax is deducted.

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”).

When leaving (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:

Scheme: 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 salary calculation 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 wages, 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 2019, 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:

1. What is the procedure for withholding taxes.
2. How is the 13th salary calculated.
3. What to do if an employee has a shift work schedule.
4. 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 ().

The tax rate for Russian citizens is 13% of the amount of income received ().

Withholding income tax is made once a month from the total amount of 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 length of the working day established by law.

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:

Concluding the review of labor legislation on the issue of payroll, it is necessary to recall a few key points. Salary is paid twice a month.

The main document responsible for the correct calculation of wages is the time sheet.

If earnings are calculated on the basis of the official salary, then the company must have developed a staffing table.