Calculation of wages for various categories of employees at the enterprise. Example of calculation and payroll

Question about the calculation procedure wages employees never loses its relevance.

At the same time, accountants have to be extra vigilant, as the government periodically makes amendments to labor legislation.

Therefore, it is necessary to understand in more detail what the wage fund is and how to make calculations if a new tariff schedule for calculating wages has been approved.

Basic information

Regardless of the form of ownership of the enterprise and the level of qualifications 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 payment procedure is determined by law.

As a result, the salary is divided into two parts, the first of which is actually an advance ().

Advance payments are made every half month, in the manner established or.

There are two types of wages:

1. Time-based wages.
2. Piece wages.

Scheme: systems and forms of remuneration

Since time-based earnings depend on the amount of time worked, the employer is required to keep a time sheet.

The document must be completed daily. The timesheet 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. Absences from work:

• because of illness;
• in connection with vacation;
• due to weekends.

The accounting sheet is the main document that is responsible for the correct calculation of wages to employees. Therefore, this document must comply with the unified.

The report card must contain everything necessary details and be filled out correctly. At the same time, analytical accounting of wages is maintained for each employee.

For this purpose, the accounting department of the enterprise uses personal accounts of employees (). This document is issued for each employee from the moment of his official employment.

The personal account is filled out throughout the entire calendar year. After which the accounting department closes the old one and opens a new account for the next year.

The storage period for these documents is 75 years. Data on the employee’s income is taken from the following documents:

• time sheet;
• sick leave;
• performance list;
• other documents.

When calculating wages for persons who are on a salary, the enterprise must develop.

Here the official salaries are displayed depending on the category of the employee. As for piecework earnings, it all depends on the amount of work performed.

As a result, the enterprise must use appropriate prices in relation to the work performed and its volume. An enterprise 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 is that the employer additionally pays the employee a fixed or percentage bonus.

If the enterprise has auxiliary production, then indirect piecework wages can be paid here.

Such a remuneration system involves accruing earnings to employees of auxiliary production in percentage on the earnings of employees of the main division.

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 plant downtime.
3. For forced absences.
4. In connection with the improvement of the qualifications of working personnel.

• salary allowances;
• bonus payments.

Scheme: additional payments and allowances

On the eve of payment of wages, the employer must notify each employee:

• what does the monthly remuneration consist of?
• about the amount of all amounts accrued to the employee;
• for what and in what amounts were deductions made;
• about the total payment amount.

The employer can use a unified payslip form () or develop its 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 company's expenses for paying employees are included in the normal activities of the organization. To summarize information about settlements with employees, use account 70 “Settlements with personnel...”.

Table: main postings

As a result, wage costs are displayed under 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 piecework;
• remuneration from the amount of goods sold, paid as a percentage;
• non-monetary profit;
• wages when replacing government positions;
• overtime allowance;
• royalties;
• additional payment to salary;
• monthly incentives.

However, when calculating average earnings, the following are not taken into account:

• financial assistance;
• sick leave pay;
• expenses for food or travel;
• costs associated with utilities;
• income received outside the billing period;
• bonuses that are not provided for in the remuneration system.

Normative base

The procedure for calculating and paying monthly remuneration is determined by the Labor Code. To calculate the average salary, you additionally need to take into account.

In this case, payment of earnings to military personnel is carried out on the basis.

State guarantees for citizens who work or live in difficult climatic conditions, are provided within

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 established by the internal documents of the enterprise ().

The signal for indexation is usually the corresponding order of the government of the Russian Federation.

Moreover, if internal documentation does not provide for a 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 primary documents for accounting and wages approved.

List executive documents aimed at deducting amounts from the employee’s salary is determined.

Taxation of income of individuals and legal entities carried out within the framework of Tax legislation. So, income tax is allocated.

Insurance premiums are deducted on the basis of. Business transactions are accounted for in accordance with the established procedure.”

Payroll calculation procedure

The general procedure for calculating wages is determined by the Labor Code of the Russian Federation and other regulations adopted in accordance with the law.

However, the calculation of monthly employee remuneration includes a number of factors that affect not only the size of the 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 the salary amount as follows:

Salary calculation formula:

Where, Zp – salary,

Or – employee’s salary,

Dr – working days according to the calendar,

Od – days worked,

Pr – awards,

PD – income tax,

Oud - retention.

Formula for calculating piecework wages:

Where, Zp – salary,

Wed – piece prices for products,

Kip - the number of units of manufactured products,

Pr – awards,

Дв – additional reward,

Pd – income tax,

Oud - retention.

Withholding means the following payments:

1. Amounts aimed at compensating for material losses.
2. Repayment provided to the employee.
3. Debt under executive documents.
4. Withholding of union dues.
5. Voluntary contributions to Pension Fund.
6. Incorrectly 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

To make payroll calculations based on an employee's salary, an accountant must adhere to a basic formula (see the subheading "Formula to Apply").

If a new tariff schedule has been approved at the enterprise, then, starting from the next month, calculations are made in accordance with the changes made.

With northern and regional coefficient

When calculating earnings, it is necessary to take into account that the regional coefficient is applied to actual earnings, i.e. before deduction of income tax.

Therefore, when calculating wages, an accountant needs to sum up the official salary and other payments due to the employee and multiply the result by the coefficient.

Let’s say an employee is paid a salary of 35 thousand rubles. In Yekaterinburg, the regional coefficient is 1.15.

Salaries are 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 operations:

As a result, the employee receives a salary in the amount of 35,017.5 rubles. As for the application of northern surcharges, it is necessary to take into account the percentage that is applied in a particular region (see the subheading “Definitions”).

Upon dismissal (at your own request)

Dismissal of an employee at will is a type of termination of an employment contract. However, must submit two weeks before the event.

If the employer agrees to dismissal without two-week work, 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 established by a resolution of the State Statistics Committee.

The employee must read the order and sign. The employee's last working day is the official date of termination of the employment contract.

Payment of 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 give the employee work book And . The amount is calculated based on the actual time worked.

For example, an employee received his last salary on 01/01/2015. According to the order, the dismissal occurred on January 21, 2015.

At the same time, the employee was on annual leave from 06/16/2014 to 07/17/2014. As a result, wages will be calculated for the period from 01/01/2015 to 01/21/2015.

Then how to calculate the days unused vacation, and therefore vacation payments must be carried out for the period from 07/18/2014 to 01/21/2015.

If after vacation

Every employee of an enterprise has the right to annual paid dismissal (). During the vacation period, the employee retains workplace and average earnings.

However, there are other types of leave that may affect the way wages are calculated and their amount. These include:

Scheme: vacation

The variety of situations does not allow for a comparative analysis of each of them. Therefore, we will consider the method of calculating wages after basic annual paid leave.

Let’s say an employee took a vacation of 14 calendar days from 09/15/2015 to 09/28/2015. While he worked the rest of the month completely.

The employee's salary is 25 thousand rubles. Salaries for partial months are calculated as follows:

As a result, the employee is entitled to earnings in the amount of 13,636.36 rubles.

Calculation example

To understand how to correctly calculate an advance or salary, it is necessary to consider a practical example. Let’s say an employee S.N. Krevtsov has been working at the Rosselmash enterprise for one year.

The basic salary of an employee is 30 thousand rubles. Wages are paid twice a month. The advance is issued on the 10th, and the second part of the salary is paid on the 3rd of the next month.

The billing month will be April 2019, where there are 22 working days and 8 weekends. The advance will be calculated starting from April 1 to April 10.

Therefore, the employee will have only 8 working days. The calculation is made as follows:

However, here there is a need to withhold income tax, which was not taken into account when calculating the advance payment.

Therefore, the accountant needs to do the following operations:

Thus, the employee receives a salary in the amount of 15,191 rubles. If the amount of the advance 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 tax withholding procedure?
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 teacher salaries?

Withholding taxes

Payroll for an employee is the direct responsibility of the employer. In addition, as a tax agent, the company must withhold income tax on the employee’s profits ().

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

Income tax is withheld once a month from the total amount of accrued wages. Consequently, personal income tax is not withheld separately from the advance.

The amount of withheld tax is transferred to the budget no later than the next day after the payment of wages to the employee.

Amount 13 salaries

The thirteenth salary is a type of bonus that is paid at the end of the year. The decision on bonuses is made by the employer. The mechanism for calculating such incentives is not provided for by law.

Therefore, payments of this nature should be regulated by a collective agreement or bonus regulations.

The calculation and payment of the incentive amount can only be made after the end of the calendar year. Typically, the size of the 13th salary is equal to the employee’s monthly salary.

What to do with a shift work schedule

Sliding work schedules are usually used in those enterprises where the duration of the production process exceeds the legally established working day.

Shift work is often accompanied by the introduction of summarized working time recording ().

Therefore, the enterprise administration must distribute work time employees in such a way that the monthly indicator is not lower than the basic monthly working hours (176 hours).

At such enterprises, a shift schedule is usually developed, according to which work for two shifts in a row is not allowed ().

The eight-hour chart looks like this:

A twelve-hour shift schedule looks like this:

Payroll is calculated according to actual time worked. The hourly rate uses the following formula:

Where, Zp – salary,

Koch – number of hours worked,

Ps – hourly rate.

The daily rate uses the following formula:

Where, Zp – salary,

Koch – number of days worked,

Ps – daily rate.

How to calculate a teacher's salary

IN budgetary institution The amount of wages may be influenced by the length of service and the level of qualifications of the teacher.

The structure of labor compensation usually includes:

• official salary;
• school parameters regarding hazardous working conditions;
• availability of compensation payments;
• the location of the region in relation to the Far North;
• increasing coefficients;
• other indicators.

An example of calculating a teacher's salary in Excel:

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

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

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

Salary calculation depends on the payment systems adopted at the enterprise, which are fixed by regulatory standards. employment contract, concluded between the employer and the employee, the form of work and the payment system must be specified, indicating the tariff rate or the established salary for each specific case.

Remuneration: forms and systems

Typically, modern enterprises use the following forms and systems of remuneration: time-based (calculation of wages based on salary, the calculation formula for which will be discussed below) and piece-rate.

Piecework remuneration involves remuneration for the actual volume of work (the number of units of products manufactured or services provided) at established prices for one unit. Remuneration depends only on the number of units of products or services provided per month, and does not depend on the amount of time spent or a fixed salary. Forms of piecework payment:

• piecework-bonus;
• simple;
• piecework-progressive;
• chord, etc.

The time-based payment system involves payment at a salary or a set daily or hourly rate. The monthly salary in this case depends on the actual time worked during the month. It happens:

• simple (fixed payment per month, hour);
• time-based bonus (bonuses, allowances, etc. are added to the fixed part).

What does salary consist of?

Remuneration consists of basic and additional parts.

The main part of the salary includes the following types of remuneration:

• payment according to salary (tariff), piecework;
• payment and additional payment for work on holidays (weekends);
• for hours worked overtime;
• bonuses;
• bonuses for skill, additional payments for hazardous working conditions;
• surcharges for substitution and combination of professions, etc.

Additional payments include all additional payments calculated based on average earnings:

• payment for all types of vacations;
• compensation payments upon dismissal;
• additional payments up to the average, determined by the regulations on remuneration or other regulations of the enterprise, etc.

So, labor and its types determine the algorithm for calculating wages to employees of a particular enterprise.

Salary remuneration: features

The most common and simple payment for labor is salary. With this system, the main indicator of successful work is compliance with the workday schedule: working out the planned number of working days (hours) in the billing period (month) guarantees receipt of the full salary determined by the employment contract.

Official salary - fixed amount of remuneration for performance job responsibilities in a calendar month. At the same time, you need to understand that the salary is not the amount “in hand” (received after deduction, but the amount to be accrued for work in a particular month (before deducting personal income tax and other deductions at the request of the employee).

Salary payment: how to calculate

To calculate salary based on salary (the formula is given below), the following indicators are required:

• the established official salary for a fully worked working period (calendar month) - monthly salary;
• the size of the tariff rate (hourly or daily), which determines the fixed amount of wages for each hour or day worked;
• time sheet indicating the days (hours) actually worked.

How to correctly calculate salary based on salary? The formula is given below:

How to calculate salary based on salary for a full working month

Employee Ogonkov A.A. Ogonyok LLC's employment contract stipulates a monthly salary of 45,000 rubles.

He worked all the days according to the production calendar in 2017:

• in May - 20 working hours. days;
• in June - 21 workers. day.

For the period worked, no additional payments provided for in the employment contract to A.A. Ogonkov. not supposed to.

For May and June, the employee’s salary amounted to 45,000 rubles for each month, despite different number days worked.

How to calculate salary payments for a part-time working period

Employee Sergeev V.V. The employment contract specifies a monthly salary of 45,000 rubles.

In May 2017, he worked ten working days out of the 20 scheduled; on the remaining ten working days, V.V. Sergeev was on leave without pay.

Incentives (bonuses, etc.) and other additional accruals (except for salary) to V.V. Sergeev. were not appointed in May 2017.

In this case, Sergeev V.V. (according to the formula for calculating wages based on salary in the example being considered), the following wages for labor in May 2017 are assumed:

45,000 rubles (salary for a full working month) / 20 days (planned number of working days in May 2017) x 10 days (actual number of working days in May 2017) = 22,500 rubles.

The question often arises: “How to correctly calculate your monthly salary?” We suggest using the following table, which shows the formula for calculating salary based on salary when working for less than a full month.

Formula for calculating wages based on tariff rate

When an employee is not given a monthly salary, but a daily or hourly tariff rate, the amount of monetary remuneration for the month is calculated as follows:

• With the established daily tariff rate, salary calculation is calculated using the formula:

• at an hourly wage rate determined by regulatory acts, wages are calculated as follows:

Pay for work according to schedule

The question often arises: “How to correctly calculate wages for those working on a sliding schedule?” or “How to correctly calculate the wages of watchmen according to the schedule?”

At enterprises, security service workers (watchmen) often work on a staggered schedule; their employment contract provides them with a monthly salary.

In this case, payment for the calendar month should be made according to the summarized recording of working hours.

With this accounting of working time at the enterprise:

• accounting of planned and actually worked working hours is carried out by the hour;
• a local regulatory act establishes an accounting period (month, quarter, year, etc.);
• the amount of working time in the accounting period should not exceed the established number of working hours;
• the number of working hours in the accounting period is established according to the amount of working time per working week (no more than forty hours per week);
• A local regulatory act defines the rule for determining the hourly rate at the established salary:

Based on the planned norm of working hours for a calendar month according to the formula:

hourly rate = salary / planned number of working hours of the calendar month for which the salary is calculated.

• monthly salary - 8300 rubles;
• salary is determined for July 2017;
• the planned number of hours in July is 168 hours;
• hourly rate = 8300/168 = 49.40 rubles.

With this calculation, the hourly rate will depend on a specific month and “float” throughout the year.

Or the second method, based on the average monthly number of slaves. hours in a calendar year according to the formula:

hour. rate = salary / (standard working time in hours in the current calendar year / 12 months).

• in 2017 according to the production calendar with an 8-hour work schedule. day and five-day work. week work norm time is 1973 hours per year;
• monthly salary - 8300 rubles;
• hourly rate: 8300/(1973/12)= 50.48 rubles.

With this calculation, the hourly rate is constant throughout the calendar year.

Payroll calculation when working according to a schedule: example

The following has been installed at Ogonyok LLC:

• the established period of summarized working time for accounting is a quarter;
• the tariff rate for guards is 50 rubles per hour;
• the shift is 16 hours - daytime, and 8 hours - night;
• surcharge for night time - 20%;
• During the first quarter, the watchman worked 8 days in January, 6 days in February, and 9 days in March.

Payment for one guard shift is: (50 rubles x 16 hours) + (50 rubles x 8 hours) + (50 rubles x 8 hours x 20%) = 1280 rubles.

Salary is:

• for January - 1280 rubles x 8 days = 10240 rubles;
• for February - 1280 rubles x 6 days = 7680 rubles;
• for March - 1280 rubles x 9 days = 11520 rubles.

Salary calculation upon dismissal

Often an accountant has a question: “How to correctly calculate salary upon dismissal?”

To the resigning employee, the employer on the day of dismissal Labor Code pays all amounts due to him for wages based on the calculation:

• wages for hours worked in the month of dismissal (the day of dismissal is paid as a working day);
• compensation for missed vacation;
• other compensation payments depending on the article of dismissal.

Let's look at an example of the final payment upon dismissal.

Lvov S.S. resigns from TES LLC on August 7, 2017 of his own free will. On the day of dismissal, the employer is obliged to accrue and pay salary for work in August, bonus, personal allowance, monetary compensation for days of vacation, that is, make the final payment.

According to the employment contract, S.S. Lvov The following charges are established:

• salary for a full working month - 8300 rubles;
• personal allowance - 2000 rubles;
• for work in hazardous conditions, the additional payment is 4 percent of the salary;
• monthly bonus - 150% for a full working month;
• surcharge for night work - 40% of the hourly rate.

He worked according to total time tracking, his shift schedule was “every three days.” The hourly rate according to local regulations at TES LLC is calculated based on the average monthly number of hours per year and in 2017 is 8300/(1973/12)=50.48 rubles.

S.S. Lvov is entitled to monetary compensation for days of non-vacation leave - 9.34 days.

According to his report card, in August (up to and including the 7th), he worked a full two shifts of 22 hours each (44 working hours).

At the final settlement he was credited with:

• salary payment - 2 shifts x 22 x 50.48 rub. = 2221.12 rubles;
• bonus for time worked - 2221.12 rubles x 150% = 3331.68 rubles;
• personal bonus for shifts worked - 2000 rubles / 8 (planned number of shifts per month) x 2 shifts = 500 rubles;
• surcharge for night time - (50.48 rubles x 16)x40% = 323.08 rubles;
• surcharge for harmfulness - 2221.12 x 4% = 88.84 rubles;
• compensation for days of non-vacation - 769.53 rubles. x 9.34 = 7187.41 rubles, where 769.53 rubles is the average daily earnings for calculating vacation.

The total salary with all additional charges will be 13,622.13 rubles.

Income tax is required to be withheld from this amount (13 percent of the accrued amount): 13622.13 x 13% = 1771 rubles.

Lvov S.S. will receive in hand minus personal income tax: 11,851.13 rubles.

Conclusion

The article discusses the formula and an example of its application. The accountant is offered cheat sheets that will allow him to correctly assess the situation and choose The right way calculation.

Remuneration is a responsible process; we must not forget that the material and moral condition employee. Moreover, incorrect calculations may result in sanctions from the labor inspectorate and tax authorities.

So, the calculation of payment to employees is based on:

• employment contract between employer and employee;
• admission order indicating the start day labor activity at the employer;
• production timesheet for recording working hours;
• local regulations(orders on incentives or provisions on remuneration and others);
• production orders, work completion certificates, etc.

Each accrual for the payment of monetary remuneration for work must be accompanied by a document and a regulatory act.

The economic meaning of the activity of any enterprise is to obtain the maximum possible profit through its commercial activities. This activity is carried out by employees of this structure. It is obvious that accounting and remuneration are those accounting operations that no organization can do without, no matter what it does.

IN last years legislators and regulatory authorities began to monitor especially closely the completeness and correctness of these payments and accruals. Now it is especially important to do everything as competently and in a timely manner as possible. The responsibility that legislation places on accounting employees in personnel records has increased significantly.

The procedure for counting and issuing funds

Salary accounting in the Russian Federation is carried out according to the following standards:

• Labor Code of the Russian Federation in the latest edition.
• Tax Code of the Russian Federation in the latest edition.
• PBU 10/99 “Organization expenses”.
• Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”.
• Instructions for using the Chart of Accounts of Enterprises No. 94n 10/31/2000.
• Letters from Rostrud and the Ministry of Finance.

In accordance with the indicated acts, wage accounting is carried out once per month, but there must be at least two payments.

Salaries are calculated in strict accordance with the employment contract on a piece-by-piece basis or on a time-based basis. The amount of time actually worked or the amount of work completed is taken into account.

These values ​​are multiplied by the salary or rate due to the position, bonus payments are made, and personal income tax is withheld. The totality of tariff salaries and bonuses at any enterprise is called the remuneration system. This system is reflected in the business entity, employment contracts with employees and agreements to them.

It is allowed to pay salaries to the team in cash and. It is permissible, by agreement with employees, to pay for their work in kind, but not more than 20% of the total amount due.

Procedure and sample calculation

Let’s say that an employee of Astra LLC, Yu.V. Medvedev, got a job at the company on a time-based basis. He was accepted into the organization as a merchandiser with a salary of 32,000 rubles. In November 2018, he worked a full 19 days. The production calendar for 2018 has 20 working days in November.

The salary corresponding to this position should be divided by the number of working days in the month and multiplied by the number of days actually worked:

• 32000/20*19=30400 rubles.

For fulfilling the sales plan, the company has established bonuses in the amount of 5% of revenue in excess of the plan for the entire team of employees (98 people). In November, the sales plan was exceeded by 3,450,000 rubles. We determine the amount of the premium:

• 3450000*5%/98=1760 rubles.

This value should be added to the salary calculated according to the salary:

• 30400+1760=32160 rubles.

In 2015, Yu. V. Medvedev wrote an application to provide him with personal income tax for him (as a citizen dismissed from military service and fulfilling international duty in the Republic of Afghanistan) and two children. Since January, his salary has exceeded 280,000, therefore, deductions for children are no longer provided in 2018, and to find the personal income tax base, only a deduction for the employee should be made:

• 32160-500=31660 rubles.

The remaining amount should be withheld and transferred to the personal income tax budget:

• 31660*13%=4115.80 rubles.

In the accounting department of the enterprise there is a writ of execution to withhold from Yu. V. Medvedev alimony for the maintenance of his minor daughter in the amount of 25% of all earnings after tax. The amount of alimony should be determined, withheld from the employee and transferred to the bank account specified in the writ of execution:

• (32160-4115.80)*25%=7011.05 rubles.

In mid-November, Medvedev received an advance payment of 10,000 to his card account. It should also be deducted from the funds due for payment:

• 32160-4115.8-7011.05-10000=11033.15 rubles.

In total, for November 2018, Yu. V. Medvedev is supposed to pay 11,033.15 rubles.

You can learn all the complexities and nuances of this procedure from the following video:

Payroll calculation

Often accountants and HR officers of an enterprise need the size of the wage fund (WF). This figure may be needed to fill out many forms of statistical, tax, accounting and management reporting.

The payroll represents the amount of all accruals made in the organization in favor of the team in cash and in kind. It includes the following items:

• Salaries based on salaries and tariffs for employees.
• Salary calculated according to production standards based on the piecework system.
• Salary paid in kind. Such payments are taken into account in ruble equivalent at average market prices.
• All types of incentive and incentive allowances and bonuses.
• Compensation payments for overtime or special working conditions, as well as all other compensation accrued to personnel.
• Cash payments in the form of .
• Payments for fuel, food, housing, if they are systematic. The cost of gifts to employees and members of their families, shares, vouchers. These payments are recorded at market prices.

Features of calculating piecework wages

It implies payments at rates for a separate unit of product (work, service) produced by an employee. That is, it is not the fact of being at the workplace for some time that is paid, but the resulting result of labor activity.

There are the following types:

• Simple piecework the form implies charges for each separately completed unit of production according to the tariffs adopted by the enterprise. This system implies the presence of production standards and criteria for recognizing products as suitable. For marriage due to the fault of the employee, no payment is accrued.
• Piece-bonus In addition to the above principles, it also implies the presence of bonus payments for the quality of the product, for a volume greater than accepted standards, for the consumption of less materials.
• Piece-progressive the system contains two different sets of prices: basic and increased. The latter are used in relation to products produced in excess of planned quantities.
• Indirect piecework regulates not only the amount of goods produced by each individual worker, but also the percentage of his participation in the total mass. The so-called KTU (labor participation rate) is common here.
• Chord similar in essence to brigade contracting. It creates an assignment and a wage fund for a specific task, which is subsequently divided among all employees in proportion to the contribution of each.

Documenting

Primary documents for salary accounting come in unified forms and developed by the organization itself. This provision is provided for in the new accounting law. If an accountant independently develops document forms, this must be reflected in the enterprise’s accounting policies. Such registers must contain all mandatory details.

The storage periods for personnel documents are the longest among all accounting documentation. Registers containing information about length of service, working conditions, wage payments, the enterprise is obliged to store for 75 years. Therefore, the requirements for the competent preparation and recording of such papers are extremely high.

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 consider step by step process calculations of personnel 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 wage regulations, and there must be at least 15 days between them. How to install.

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

Step-by-step procedure for calculating employee wages in 2017

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 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're talking about It’s about days, not about 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 establish KPIs for each employee - key indicators efficiency. 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 due to the nature of their professional activity. Thus, additional payments are due to employees:

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

These may also be additional payments established by a collective agreement, intersectoral agreement or local regulations.

For example, these include:

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

Deductions – important point calculating employees' salaries. They can have several reasons:

• Deductions by writ of execution from a bailiff or by 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 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 manager, video or photographic materials, as well as an order to apply disciplinary action.

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 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 on wages:

Personal income tax = 13% * (employee’s salary for time worked – Standard deductions)

Posting code for tax withholding: D70 K68 personal income tax.

The employer considers three types of contributions:

for OSS (VNiM) - rate 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;

• on OSS (PFiNS) - social contributions for injuries are paid to the Social Insurance Fund;
• OPS - rate 22% up to the maximum base, above - 10%, (pension contributions) - paid to the Federal Tax Service since 2017;
• Compulsory medical insurance - a rate of 5.1% of the entire amount of income (medical contributions) - is paid to the Federal Tax Service.

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 configure the distribution of calculation sheets to email employee, 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. Will it be a cash payment or a transfer to the details bank card, 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 details of any bank at his discretion by writing.

For correct calculation wages by salary, these two concepts should be separated. Salary is the amount that is calculated by the accounting department for transfer to the card.

It takes into account all bonuses, allowances, tax and other deductions for a certain period of time actually worked.

Salary is the amount of money to pay an employee, specified in the employment contract when hired, i.e. a zero rate for counting all subsequent payments.

Taking into account the data on the salary of the hired employee, all actions for calculating wages are carried out based on the established calculation procedure according to one of two wage systems: time-based or piece-rate.

Complex various works, the results of which do not have material embodiment, and production costs, which are determined only by the amount of time spent on these works, are calculated according to time payments.

The use of this system is typical for settlements with personnel engaged in creative, research or organizational areas of work.

In customer service or accounting work, as well as in managing scientific research, it is impossible to calculate in advance the quantity and quality of the results obtained.

In such cases, only the value that determines the length of time spent on these actions is known. The value that makes up this value is the basis for calculating time wages.

Payment for the process of an employee’s labor activity, at the end of which the employer must obtain quantitative and, in some cases, qualitative results, is calculated according to piecework payment for labor costs.

Work production based on a contract with piecework wages is much more effective in increasing the productivity of the employee in fulfilling his labor obligations.

Payroll fund

The totality of all expenses, including bonuses, allowances, compensation for personnel salaries of any organizational structure, represents the wage fund.

This indicator is used to guide the analysis of the expenditure of funds on employee benefits.

With its help, costs are adjusted and optimized, salaries and rates are regulated.

All payments of pensions and insurance contributions provided for by legislative acts are calculated from the amount of the wage fund, which is calculated based on the planned time for work, the volume of production, according to tariff and piece rates.

Features of payroll calculation

1. In the first case documents for accruals are submitted and processed twice within a month, and with mandatory payment contributions to the pension fund. Payments under these documents are made twice a month;
2. In the second– the salary is calculated once a month, but payments are also two-time: a pre-agreed advance and a salary minus the advance received. Receiving an advance is not subject to any tax deductions.

Indexation calculation

The wage indexation mechanism is designed to help compensate for monetary losses resulting from inflationary processes.

The procedure for calculating indexation is carried out in accordance with the legislative acts of the Russian Federation.

The frequency of application is established by a collective agreement and is made based on Rosstat data on the index of changes in consumer prices for goods and services, by multiplying the payment amount by the index.

Calculation for late payment

On the day following the day determined for payment of wages, if there is none, the delay period begins.

According to its duration, a subsequent calculation of the employer’s compensatory payments is made, the amount of which directly depends on the duration of the delay.

It is equal to the amount obtained by multiplying the overdue payment by the number of days late and multiplied by the value of the adjusted refinancing rate.

Formula for calculating wages based on salary

To eliminate errors and simplify the process when calculating the amount due to the employee cash payments, a verified formula is used according to which:

1. In case of time payment– the salary is divided by the number of working calendar days and multiplied by the days actually worked, then all types of compensation and incentive additional payments are added to this indicator. From the amount received as a result of these actions, income tax is deducted, as well as all deductions provided by law in each specific case. The amount of deductions, according to the law, cannot be more than 20% of the total income;
2. To calculate piecework payment, the enterprise must maintain personalized statistics of product production. According to the orders drawn up on its basis, the quantity of products or services produced by the employee is taken, multiplied by contractual prices, and summed up with compensation and incentive payments. Remuneration for holidays and other holidays is added to this value. non-working days. From the amount received, income tax and all kinds of deductions are subtracted, the maximum amount of which is limited.

In addition to these basic calculation methods, there are additional systems wages, in which the formula taken to calculate wages will differ slightly in its component values:

• commission method - when used, a percentage of the amount of work performed is added to the formula to the amount of additional payments;
• lump sum - calculation of the amount earned before taxes and payments are withheld, based on the listing of work performed, as well as regarding the contractual deadline for completion and amount of payment;
• calculation based on variable salaries - the accrual depends on the amount of revenue for a certain period.

Salary calculation example

For example, to calculate the salary of a specific employee, you should use the data of all required tax and social payments, as well as data on the labor costs incurred by him.

If, during the month-long period of time established as the period for calculating wages, consisting of, say, 21 working days, the employee worked 20 days, and the salary specified in the employment contract is 10,000 rubles, then in this case, according to the salary calculation formula, 10,000 x 20/21= 9523r – we receive a salary for the time actually worked. Let's add bonuses in the amount of 10% of the salary: 9523 + 1000 rubles = 10523 rubles.

The next step is to determine the required deductions. It should be borne in mind that payments to these funds are paid by the employer for work:

• pension;
• social insurance;
• compulsory health insurance.

An individual pays a mandatory tax of 13%: 10523 x 0.13 = 1368. If no other deductions are provided, the employee’s salary will be: 10523 – 1368 = 9155 rubles.

Taxes and withholdings