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 specified in the employment contract, hours worked during a certain period and other details. The amount due for payment is calculated by an accountant based on a number of documents.
Today, two types of fees are most often practiced:
Thus, time-based wages stipulate that the head of the enterprise or other official is required to maintain and fill out a time sheet. It is drawn up according to form No. T-13 and is filled out daily.
It should note:
Piece payment requires the availability of a route map or work 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 financial assistance.
After being hired, each accountant must keep analytical records of wages and record it in form No. T-54. This is the so-called employee personal account. The data specified in it will be taken into account when calculating sick pay, vacation pay and other types of benefits.
You can find out how vacation pay is calculated.
Time-based wages provide for payment of labor according to the time worked and the employee’s salary.
It is calculated as follows:
For monthly salary:
ZP=O*CODE/KD, where
For hourly/daily fixed salary:
ZP=KOV*O, where
Let's look at an example:
Tatyana Ivanovna has a monthly salary of 15,000 rubles. There were 21 working days in a month, but since she took 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 = 12,730 rubles.
As you can see, the formula for calculating wages for this type of payment is very simple.
With piecework wages, the amount of work performed is paid. In this case, prices are taken into account in relation to the volume of work.
For piecework wages, wages are calculated using the following formula:
ZP = RI*CT, where
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 = 25,600 rubles.
It is worth separately considering this type of payment as piecework-progressive, in which the price depends on the quantity of products produced for a certain period.
For example, if a worker produces 100 engines in a month, then he receives 256 rubles for each. If he exceeds this standard, that is, produces over 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 are calculated separately and separately for subsequent ones. The resulting amounts are added up.
For example:
Ivan Ivanovich manufactured 105 engines. His earnings were:
(100*256)+(5*300)=25,600+1,500= 28,100 rubles.
Depending on the specifics of the work, payment may be:
When working in shifts, each shift is paid depending on the tariff rate of each shift. It is either established by the employment contract or calculated by an accountant.
It should be taken into account that trips on 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 6:00 also have a tariff increase of 20% of the cost of an hour of work.
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, 13% of personal income tax is deducted from employees. Let's look at how taxes are calculated.
First of all, the tax is calculated on the entire amount of wages, except in 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.
A number of socially unprotected categories have the right to deduct taxes, the list of which is prescribed in Article 218 of the Tax Code of the Russian Federation. These include:
For the last two categories there is a restriction. 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 became disabled while working at a nuclear power plant. Thus, his tax deduction will be 3,000 rubles.
Personal income tax is calculated for it 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 = 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.
According to the same legislation, wages must be paid at least 2 times a month. They provide an advance payment, which is issued in the middle of the month, and the actual salary.
The advance on average ranges from 40 to 50% of the total amount of payments, the rest of the payments are issued at the end of the month. Usually this is the last day of the month; if it falls on a weekend, it is the last working day of the month. If wages are not paid on time, the employer is obliged to pay a fine.
In addition, compensation is provided for the employee, which is issued upon his request and is 1/300 of the rate for each day of delay.
Familiarize yourself with the basic nuances of calculation and payroll. An experienced accountant will tell you how to correctly calculate wages depending on the wage system you choose.
The calculation of wages is carried out by an accountant based on a number of documents. There are two main wage systems: piecework and time-based. The most popular time-based wage system is quite simple and is used in most industries.
The payroll calculation procedure is under strict control of the Labor Code and certain legislative norms. The employer has the opportunity to independently choose the accrual system suitable for his organization.
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This type of payroll is chosen by most employers because it is not dependent on output. The basis is taken as the average data on the volume of work performed that an employee must perform over a certain period of time.
Time wages- This is the calculation of wages for the actual time worked.
As an example, you can take two employees who produce the same amount of products, but one works full time, and the second on a reduced schedule.
If we consider a time-based payroll system, then the wages of these specialists will differ because it is not the volume of goods that is taken into account, but the hours or days spent at work.
Time wages classified into:
Basically, time-based wages are chosen by organizations that do not have the ability to accurately calculate the total number of manufactured products and standards, or those enterprises where the production process does not depend on the employee.
The calculation of the final amount of wages is carried out on the basis of information from the working time sheet, which reflects the hours and days worked by the specialist.
Salary calculation is done as follows: the rate is divided by all days in the month, the resulting result is multiplied by the time worked. The unit of calculation must be taken into account - hour, day.
Calculation formula by day:
Formula:
Salary =Тд x В, where
Hourly calculation formula:
Formula:
Salary = PM x V,
Initial data:
An employee’s daily rate is 1,000 rubles. If all days are worked in full, an amount of wages is calculated equal to the product of the daily tariff rate and the number of hours worked.
We will assume that the worker worked only 17 days out of 22 established per month, the specialist was on sick leave for 5 days during this period.
Calculation:
Salary = 1,000 x 22 = 22,000 – employee’s salary for a month of work.
Simple time-based payment is calculated based on the established tariff rate.
With a time-based bonus system, a bonus is added to the amount received, which is set individually for each employee.
Initial data:
The employee's hourly rate is 286 rubles/hour.
He worked 256 hours in a month.
Calculation:
The salary will be: 286 x 256 = 73,216.
The employee may also be awarded bonuses. Here the total amount is calculated in the same way as for daily payment.
Salary = salary + bonuses, which depend on the solution of the tasks set by management.
How to make calculations using a time-based wage system and calculation examples are discussed in detail in this video:
Time-based wages are effective for those companies that strive to improve the quality of their products and do not focus on the quantity of work completed. In this case, wages are calculated at a pre-agreed rate/salary for the exact time of work.
After this, determine the number of required working hours per month. To do this, you can use a production calendar or time sheet. For example, an employee must work 168 hours.
Having calculated all the indicators, divide the salary amount by the number of working hours per month. The resulting number will be the amount of payment for one hour of work. For example, the amount of payment for one hour of work of the above employee is calculated as follows: 10,000 rubles/168 hours = 59.52 rubles.
In the event that you are calculating overtime pay, you should be aware that payment must be made in an increased amount. When working up to two hours of work over the daily work limit, you must pay one and a half times more than for a regular hour of work. If overtime per day is more than two hours, then the salary per hour of work must be paid twice as much. For example, an employee worked 1.5 hours above normal. Thus, payment will be calculated as follows: 1.5 hours * 59.52 rubles * 1.5 (rate) = 133.92 rubles
Some employees are hired to work at night. In this case, it is also worth calculating the hourly rate. To do this, also calculate the salary, the required number of hours per month, and divide these two indicators. Then count the number of hours worked at night and multiply by 20 percent. The amount received must be paid to the employee.
In some cases, it is necessary to calculate the average wage per hour of work. To do this, add up the payment for all 12 months of work and calculate the number of hours worked. Divide the resulting amount by the calculated hourly rate.
Payroll calculation at the enterprise is carried out by employees of the accounting department. If the size of the enterprise is large enough, then it is advisable to have a specialist with the functionality of a payroll accountant on staff. HR specialists also participate in the calculation of wages, preparing time sheets, calculating hours worked and calculating the amount of overtime. In the article we will look at the step-by-step process of calculating staff remuneration, formulas and examples are given. Information is current for 2017
According to current labor legislation, payment of wages for the previous period must occur no later than the 15th of the next month, and in two amounts. Specific payment dates must be specified in the enterprise's Regulations on remuneration, and there must be at least 15 days between them. How are salary payment deadlines set?
Wages not paid on time entail the accrual of compensation for each day - calculate the amount of compensation for delay in the online calculator for free.
The salary calculation algorithm looks like this:
At the same time, all sick leave and vacations are taken into account. After the number of hours is entered for each day for each employee, the timesheet is closed - that is, it is signed by the manager, assigned a number and entered into the Timesheet Journal. For convenience, you can refer to the time sheet with the index “-TURV”, which means “working time sheet”. After this, the completed signed time sheets are transferred to the accounting department.
A mistake many beginners make is the belief that timesheets are only necessary to record the working time of employees who work on an hourly wage rate, on a summarized working time basis or on a flexible work schedule. Timesheets must be created for each employee. It does not matter whether it is a single time sheet for the entire enterprise or a separate document for each department in particular.
There are two possible options here.
The first one is based on salary part wages. In this case, if the employee worked the entire month and did not have days of annual leave, unpaid leave or sick leave, the salary will be equal to that specified in his employment contract. If some time of the month was paid for sick leave or vacation pay, the accountant calculates the salary in proportion to the days worked. Important: We are talking about days, not hours.
Formula to calculate wages for hours worked by day (hour):
Salary for hours worked = Salary * Number of days worked / Total number of working days in a month
Salary for work time = Salary * Number of hours worked / Total number of working hours in a month.
If the employee’s employment contract specifies the PTC – hourly rate, The accountant calculates the employee's salary by multiplying his tariff rate by the number of hours worked.
Formula to calculate payment for time worked at the tariff rate:
Salary = Tariff rate (daily or hourly) * Number of days (or hours) worked in a month.
If the employment contract states piecework wages, then the formula for calculating wages is as follows:
Salary = Piece rate * Number of units of products (work, services, operations) per month.
It is made on the basis of the “Regulations on bonuses” of the enterprise, which, in addition to the terms of payments and the calculation procedure, must specify the form of motivation for each position. Previously, documents are submitted to the payroll department to calculate the motivational part of the salary. They approve KPIs – key performance indicators – for each employee. 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. Thus, additional payments are due to employees:
These may also be additional payments established by a collective agreement, intersectoral agreement or local regulations.
For example, these include:
Deductions are an important point in calculating employee salaries. They can have several reasons:
When making 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 earnings employee taking into account the bonus part. If there are several writs of execution, then the total amount of deduction cannot exceed 50% of the salary. When compensating for material damage and collecting unpaid alimony on time, you cannot withhold more than 70% of your monthly earnings.
If wages are calculated, the advance paid for the first half of the month is subtracted from the total calculated amount.
General formula to calculate employee salaries:
Salary = Payment for hours worked + Bonuses + Additional payments - Deductions
Posting for payroll: D 20 (or 44 for trading enterprises) K 70.
It is the same for all citizens and amounts to 13%. The employer, being a tax agent, pays this amount to the tax service on behalf of the employee, respectively, reducing the amount of income to be accrued by this amount.
If an employee is entitled to standard tax deductions, the employer must take into account the amount of deductions before calculating income taxes. 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 on wages:
Personal income tax = 13% * (employee’s salary for time worked - Standard deductions)
Posting code for tax withholding: D70 K86 personal income tax.
The employer considers three types of contributions:
for OSS (VNiM) - the rate is 2.9% up to the maximum base, over 0% (social contributions in connection with temporary disability and maternity) - paid to the Federal Tax Service since 2017;
The total percentage of contributions from salary is 30%.
Important: The employee’s salary is not reduced; contributions are paid from the employer’s budget.
Formula to calculate salary contributions:
Contribution = Accrued salary * Tariff
The employer is obliged to issue it before or on the day of payment of wages; it contains a breakdown of the accruals. For convenience, you can set up the distribution of payslips to an employee’s email, and provide a password for each file. The paper payslip is issued strictly by hand.
The legislator does not provide restrictions on the form of payment. Whether it is a cash payment or a transfer to bank card details, the decision belongs to the employee. An employer is strictly prohibited from forcing 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 an application to transfer his salary to the card.
If the payment is made in cash, the accountant prepares a payroll slip for the employee to sign. It is important to remember that income level refers to personal data. Therefore, when signing, either create an individual statement, or close all lines with charges except the necessary ones.
In conclusion, it is necessary to recall the employer’s obligation to ensure timely payment of wages, as well as compliance with the 15-day interval between advance and salary payments.
The employee's salary is 29,500 rubles. For September and October 2017, he worked all the days according to the production calendar (21 and 22 working days, respectively). He is not entitled to any other payments.
That is, for a full month, the employee receives a full salary, despite the fact that the number of working days is different.
Salary - 29,500 rubles. In October 2017, 18 days were worked. Payments other than salary are not provided.
The daily wage rate for an employee is 2,400 rubles. per day. In November 2017, he worked 20 days.
Example for piecework wages
In December 2017, a worker sewed covers for 30 sofas and 50 armchairs. Piece price for a sofa cover = 800 rubles, for a chair cover - 650 rubles. The due date for payment of the second part of the salary is the 10th of the next month.
The company has 2 employees. The salary of the first is 36,000, the second has piecework wages of 500 rubles. for each table produced. The regional coefficient for the region is 15%.
Calculation for the first employee:
Calculation for the second employee:
If an employer has to pay its employees for overtime hours worked, or work on weekends, or the specifics of its activities are such that a shift schedule is required, a tariff system of remuneration should be used. With this system, various tariff rates are used, including hourly rates.
What is an hourly tariff rate and how it is calculated - this is discussed further in our article.
According to Art. 129 of the Labor Code of the Russian Federation, the tariff rate is a fixed amount of remuneration for performing certain work during a unit of time, without taking into account compensation, incentives and social payments to the employee. Tariff rates can be calculated per month, day, or hour.
The monthly tariff rate (or salary) does not depend on the number of working days or hours in a particular month - the salary is always calculated in the amount of the salary if all working days of the month are fully worked. Moreover, it does not matter that there may be more working days in one month than in another, this does not affect the amount of earnings.
The daily tariff rate is applied if the length of the working day is always the same, but the number of working days in a month differs from the established norms.
An hourly rate may be needed when calculating payment for hours worked is required, namely:
The cost of one hour of employee work is usually calculated in one of the following ways:
The first calculation option has a significant drawback - the hourly tariff rate will be different in each month. When calculating using the second method, the rate will be the same for any month during the year. Let's look at this with examples.
The monthly salary of an employee is 40,000 rubles. The standard working time in March 2017, according to the production calendar, is 175 hours. In fact, he worked 183 hours, that is, overtime is 8 hours (183 - 175).
First, let's calculate the hourly tariff rate in March: 40,000 rubles. : 175 hours = 228.57 rub. at one o'clock.
When working overtime, the first 2 hours are paid at one and a half times, and the rest at double (Article 152 of the Labor Code of the Russian Federation), that is, out of 8 overtime hours worked, 2 hours will be paid with a coefficient of 1.5, and the remaining 6 hours - with a coefficient of 2:
(228.57 rubles x 2 hours x 1.5)+(228.57 rubles x 6 hours x 2) = 3428.55 rubles.
The total salary for March will be: 40,000 rubles. + 3428.55 rub. = 43,428.55 rub.
Let's say that the same employee worked 168 hours in April 2017. The April working time norm is 160 hours, that is, overtime is again 8 hours.
Hourly tariff rate for April: 40,000 rubles. : 160 hours = 250.00 rub. at one o'clock.
We will charge processing fees:
(RUB 250.00 x 2 hours x 1.5)+(RUB 250.00 x 6 hours x 2) = RUB 3,750.00
Salary for April: 40,000 rubles. + 3750.00 rub. = 43,750.00 rub.
From these examples it is clear that with equal processing, its payment in months with different working hours will be different.
Let's take the conditions of the previous example and calculate the employee's salary for March and April depending on the average monthly number of working hours. The annual standard of working time in 2017 is 1973.0 hours.
Let's calculate the employee's hourly wage rate in 2017:
40,000 rub. : (1973.0 hours: 12 months) = 40,000 rub. : 164.4 hours per month = 243.41 rub. at one o'clock.
Processing in March: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.
Salary for March: 40,000 rubles. + 3651.15 rub. = 43,651.15 rub.
Processing in April: (243.41 rubles x 2 hours x 1.5) + (243.41 rubles x 6 hours x 2) = 3651.15 rubles.
Salary for April: 40,000 rubles. + 3651.15 rub. = 43,651.15 rub.
This method can be called more fair, since workers’ earnings depend only on the time they actually worked.
What the hourly wage rate should be at an enterprise, how to calculate it - each employer decides independently. Having chosen a method for calculating the tariff rate, you should definitely fix it in the regulations on remuneration.
