The amount of wages depends on how many days an employee works in a month. If the month is worked in full, then the employee is entitled to a salary in the amount of the established salary. And if he did not work in full for a month, then his wages will need to be calculated. In addition, the salary will also depend on whether the employee worked on weekends or not. In this article we will look in detail at how the company calculates salaries for less than a month.

When an employee has worked for a full month, he is entitled to a salary, and it does not matter how many working days there were in the month - 17, 18 or even 23. When an employee did not get a job at the organization from the beginning of the month or was on vacation, he does not work for a full month and his salary will depend on how much time the employee worked.

The procedure for calculating wages for an incomplete month

Important! Accounting for days worked in an organization must be mandatory. This is the responsibility of the administration, established on the basis of Article 91 of the Labor Code of the Russian Federation.

It should be borne in mind that when wages are calculated when working for less than a full month, those calendar days that fall within the time worked are taken into account.

Accountant Petrova O.P. in October 2017 I was on vacation from the 9th to the 30th inclusive. Based on Petrova’s salary of 45,000 rubles, we will calculate the salary for October.

Before October 9, there are 5 working days in October, and after the 30th there are 1. Thus, Petrova has 6 total working days in October.

Petrova’s salary for October 2017 will be:

45,000 / 22 workers days x 6 days neg. = 12,272.73 rubles.

For 22 work. days we take the total number of working days in October, according to the production calendar.

Payroll calculation if an employee just got a job

When hiring an employee not from the first day of the month, for example, in the middle or at the end, salary calculations are carried out in the same way as when calculating for an incomplete month.

Let's take a closer look at the example

Ivanov I.I. I got a job at Continent LLC not from the beginning of the month, but from August 4, 2017. Ivanov’s salary is set at 50,000 rubles. From August 4 to August 31 there are 20 working days. Let’s calculate Ivanov’s salary for the first working month:

50,000 / 23 x 20 = 43,478.26 rubles.

We take 23 to be the number of working days in August according to the production calendar.

Important! An employee's salary is one of the main conditions for cooperation between the employee and the employer. He is in mandatory must be specified in the employment contract with the employee.

If there are holidays at the beginning of the month

There are often situations when an employee gets a job on a day other than the first day of the month, but only because the first days were holidays.

For example, an employee gets a job immediately after the New Year or after the May holidays. He, like other employees, will work the same number of days this month; accordingly, he will receive his salary in full, despite the fact that he did not get a job from the beginning of the month.

Let's take a closer look at an example:

Kolosova N.P. are hired at the beginning of the new year. His first working day is January 9, 2017, since 1 to 8 are weekends holidays. Kolosov’s salary was assigned 35,000 rubles. Kolosov is entitled to his full salary for January. Despite the fact that he was registered at work only on the 9th, he worked all working days of the month, since the 1st to the 8th were weekends.

However, if a situation arises when an employee writes an application for leave at will from January 9, 2017, the calculation will be different. In this case, the employee is not entitled to a salary, since he has not worked a single day. From January 1 to January 8 there were holidays, and from the 9th to the end of the month he was on vacation.

If the employee has a part-time working day

Employees often work part-time. In this case, he works less than other employees, and his work is paid based on proportions to the time worked. For example, based on output or ½ rate.

Salary for less than a month and minimum wage

There is no reason for this. Based on Article 133 of the Labor Code of the Russian Federation, the employee’s monthly salary must be compared with the minimum wage when he or she has worked out the full standard of working time. This means that if the time worked is less than the norm, the salary may also be less than the minimum wage. In this case there will be no violation. It should be based on the salary set for the employee upon hiring. It should not be lower than the minimum wage plus a regional supplement to it.

Koneva L.A. hired last working week October 2017, that is, from the 30th. Thus, Konev worked only 2 days in October - October 30 and 31. Konev’s salary is set at 25,000 rubles, based on which we will calculate his salary for October.

25,000 / 22 x 2 = 2,272.72 rubles.

22 – the number of working days in October according to the production calendar.

The amount received is less than the minimum wage, which since July 2017 has been equal to 7,800 rubles. But Konev is not entitled to additional payment up to the minimum wage.

If the employee worked on weekends

Even if an employee did not work fully for the whole month, for example, due to illness, he can work on weekends or holidays. But this does not mean that some days can be replaced by others, that is, if an employee was sick for 3 days and worked on weekends for 3 days in the same month, this will not mean that he worked the entire month. That is, it is impossible to simply pay him the required salary; it is necessary to make a calculation.

Let's take a closer look at an example:

Employee Turkina M.A. in October 2017, I took vacation at my own expense on the 4th, 5th and 6th. At the same time, in October she worked 3 days off – October 14, 21 and 28.

She worked 22 days in October, that is, as much as indicated in the production calendar, but she simply cannot pay the salary. Let’s calculate Turkina’s salary based on the fact that her salary is 30,000 rubles.

Work on weekends in the organization is paid at double the rate.

30,000 / 22 x 19 + 30,000 / 22 x 3 x 2 = 25,909.09 + 8,181.82 = 34,090.91 rubles.

Personal income tax on less than a month's salary

Let's take a closer look at an example:

Employee Sviridov A.A. in October 2017, I was on vacation at my own expense from the 2nd to the 20th. Sviridov's salary is set at 25,000 rubles. Sviridov is entitled to a tax deduction because he has a 5-year-old child.

Let's calculate the salary that Sviridov will receive for October 2017.

Accrued amount:

25,000 / 22 x 7 = 7,954.55 rubles (Sviridov worked 7 days in October, and according to the production calendar of working days - 22)

Let's calculate personal income tax:

(7,954.55 – 1,400) x 13% = 852.09 rubles

Sviridov will receive the following salary for October 2017:

7,954.55 – 852.09 = 7,102.46 rubles

Important! If the deduction amount is more than the employee’s salary for an incomplete month, the balance can be carried over to the next month. But this can only be done within one calendar year.

For example, the salary due for October for a part-time working month was 1,000 rubles, and an employee’s tax deduction for a child was 1,400 rubles. Thus, personal income tax for October does not need to be calculated, and the remaining 400 rubles of deduction can be transferred to the month of November. This can only be done if the employee’s cumulative income since the beginning of the year has not exceeded 350,000 rubles.

Payday is always the most pleasant day for employees, but many are interested in why they sign one amount and receive noticeably less in their hands. Accrued wages go a long way to subtract from it the amounts established by law into the state treasury.

Use the payroll tax calculator. To calculate what deductions are provided, enter your accrued salary or received salary (in this case, a countdown will occur, taking into account all taxes). Based on the results of calculations, the program will issue either the amount of net salary that ends up in your wallet, or the amount of accrued salary.

Thanks to calculators, there are many of them on the Internet, you will see where and how much is transferred from your salary every month. In order for the picture to be extremely clear, you must know what deductions every working citizen of the Russian Federation is required to make.

Certain amounts are deducted from the salary and are calculated for each employee. The amount of money deducted depends on the accrued salary. In hand, the employee receives what is left. Taxes and fees withheld from wages are transferred to the following organizations:

• FTS – personal income tax;
• PFR Pension Fund;
• compulsory health insurance fund FFOMS;
• social insurance fund FSS (there are two taxes - social insurance and, additionally, injury insurance).

In addition to mandatory contributions to the treasury, each employee has the right to receive a number of deductions if:

• there are children (our own, adopted) under 18 years old or university students (until they graduate), disabled children (1,400 rubles for the first, second, 3,000 rubles for the third and then for each). A person is entitled to a deduction until his total salary for the reporting period exceeds 280 thousand rubles. For example, from January 2018 to May you received payments since your salary was 56,000 rubles, and with the June salary it will be 6 X 56,000 = 336,000 rubles. this means that from this month until the end of the year you will not receive deductions for children;
• studies at an accredited university himself or pays for his child’s education (deduction amount up to 120 thousand rubles);
• pays for treatment for himself, his parents, and his children;
• makes additional contributions to the funded part of the pension (voluntarily);
• pays for the medical policy himself. fear;
• property – when buying a car, real estate;
• Individual entrepreneurs, lawyers, notaries working under a GPC agreement and having copyrights to something can receive professional deductions (Article 221 of the Tax Code of the Russian Federation).

Helpful information! Worker benefits allow you to return certain amounts from taxes, which are calculated as a percentage.

Payroll tax rates

How much does an accountant deduct from his salary? In Russia in 2018 there are interest rates, on which taxes paid are calculated. The employee himself is spared the calculations.

Attention! According to the law, personal income tax is levied first on accrued wages. Everyone pays it. But the percentages are different for residents and non-residents of the Russian Federation.

In 2018, the employer is obliged to transfer the amount of taxes from the salary of each employee as a percentage of the accrued salary:

• Personal income tax – 13% for residents, 30% for non-residents;
• Pension Fund – 22%;
• FFOMS – 5.1%
• Social Insurance Fund – 2.9%;
• injury insurance - how much interest will be charged depends on the type of main activity. Minimum bid – 0,2%.

Taxes paid are taken into account in organizations by special accounting entries. Usually, when hiring a new employee, he is told about the amount of salary that he will receive after all mandatory deductions.

Postings for wages and taxes

When calculating wages for each employee, you must have certain data:

• FULL NAME.;
• salary;
• due deductions;
• number of hours, shifts, days worked per month (depending on the working time recording system).

Remember that in each region of vast Russia there is a regional coefficient that takes into account the characteristics of residence (high cost, difficult climate, etc.) This allows you to average the rights and opportunities of workers throughout the country. These coefficients are in the Labor Code.

Therefore, regional accountants also take into account premiums for climate, infrastructure, ecology, dependence on transport (for example, on Far North). This coefficient does not affect the amount of tax deductions and is not applied in all localities. If it is taken into account, then after determining the amount of salary for the month, taking into account deductions.

1. Accrual of salary is an expense of the organization, so it is written off as the cost price (of goods, services, products). This is a score of 70;
2. Corresponding accounts. Determined by the type of activity of the organization:

• For an enterprise that produces products, the salaries of employees are written off according to the type of their activity and their affiliation with the management apparatus, therefore, accounts 20, 23, 25, 26, 29 are used;
• In trading, a score of 44 corresponds to a score of 70.

Withholding income tax from wages

After the accountant calculates all payments and deductions due to the employee for labor, income tax is deducted from the amount. Russians who have Russian citizenship, a residence permit and have been living permanently in Russia for more than six months - residents pay 13%. Non-residents must be charged 30%.

For example, from 20,000 rubles. 2600 rubles are withheld. – from a resident and 5200 rubles. from a non-resident. The withholding procedure is approved by the Government and regulated by the Tax Code.

Under the personal income tax benefit, you can return it in the form of deductions. You can receive a mandatory deduction for each child upon your application to the accounting department. Attach to your request copies of birth certificates, marriage certificates (if available), and a certificate of family composition. If you live in a civil marriage, then only the legal parent will receive deductions for the child. Guardians and trustees also have the right to such benefits. Payments for each child are summed up.

The employer can pay insurance premiums for you or deduct them from your accrued salary, but personal income tax is necessarily deducted from the individual’s income. faces. In this regard, your employer acts as a tax agent - this simplifies the procedure. You don’t need to fill out declarations yourself every year and go to the tax office with a report, you don’t need to fill out forms yourself and transfer your 13% personal income tax - all this is done by the employer for each employee.

If you want to receive property or other deductions, then contact the accounting department at your place of work with an application and submit a declaration for the past year. For example, you bought an apartment and want to reimburse part of your expenses. After contacting your employer with an application, your aggregate data and the amount of all personal income taxes for 3 years will be sent to the tax office.

Helpful information! According to the property deduction, you have the right to receive compensation in the amount of no more than the amount of personal income tax that you managed to transfer during your work. If you have never paid income tax, then you have nothing to return - there is no property deduction.

When you or your children study at a university (necessarily in an accredited one), you need to provide certificates and transcripts from the place of study to work, then you will be reimbursed for your education costs. This system has been in operation for a very long time, but it is used extremely rarely. It is possible to receive such payments against future income tax payments if an unemployed full-time student applies to the tax office. Deductions will be repaid from his future personal income taxes.

Important! Personal income tax is not charged on compensation or severance pay (upon dismissal).

Calculation of income tax from wages

Income tax is levied in different amounts depending on the type of income and the person (resident, non-resident). But it is from their salaries that citizens of the Russian Federation pay 13%. The tax amount is calculated quite simply using a personal income tax calculator.

What is a personal income tax calculator? If you want to know how much you have been deducted, check the corresponding box in the online calculator (amount to be paid). For example, you received a salary of 21 thousand rubles. How to calculate income tax that was withheld?

• enter the amount of 21,000 rubles in the appropriate field;
• check the box for “ordinary income” (rate 13 percent);
• press the “calculate” key;
• you will receive an answer to what the tax is equal to - 3138 rubles, total amount salary – 24138 rub.

This means that you received 24,138 rubles for your work, on which you paid income tax in the amount of 24,138 x 13%.

Income tax is calculated after the regional coefficient has been applied and all payments have been summed up. This 13% is withheld from your income, which is calculated and consists of various components. If you submitted an annual declaration, which reflects all your income and acquisitions, you would pay much more, but the right to deductions would bring you more compensation.

Important! If the employing company gave you a valuable gift, then the amount of its value will be added to your income.

Is the minimum wage subject to income tax? Yes, it is taxable. As of May 2018, basic minimum wages are increasing in a number of regions. For example, the Federal minimum wage is 11,136 rubles, excluding regional coefficients. The minimum wage cannot be lower than this level. If the salary is not high, then all payments, bonuses and allowances must add up to the minimum wage.

Depending on the decisions of the regions, the minimum wage locally and in populated areas may be increased. But, remember that you will receive your salary “net” after deducting income tax. This means that, depending on the totality of your income at your place of work, you can receive a salary below the minimum.

Personal income tax is money that you can return in the form of deductions. Therefore, the state cannot pay them for you.

Important! Violation of employee rights, wages below the minimum wage, delays in payments to employees for 3 months are punishable by the Criminal Code of the Russian Federation under Article 145.1. Punishment may include fines of up to 120 thousand rubles, forced labor for 2 years, withdrawal of a license (the right to operate), imprisonment for 1 year.

Taxes and payments in force on the territory of the Russian Federation are required to be paid by all working persons. In total, each person transfers 30% of their income. But part of the payments is borne by the employer. Therefore, usually, personal income tax is necessarily deducted from everyone’s salary. Insurance payments, at the discretion of the employing company, can be paid by the company itself or debited from the salary of each employee.

Personnel accounting. Calculation of wages, taxes and payroll contributions. How to calculate in practice? Answer in video:

As a rule, the employment contract concluded with the employee contains terms regarding wages. This system provides salary calculation for one working month. In this case, the calculations will largely depend on the wage system chosen at the enterprise (piecework, hourly), as well as on the established bonus amount.

In this case, it is recommended to use online calculator. This tool allows you to calculate the amount of your salary, and will also give you the opportunity to find out what deductions will be made (taxes, insurance premiums), and see the final amount issued in your hands.

Instructions for use

Calculation using online calculator will be produced in next priority:

It is worth noting that the online calculator, in addition to calculating the salary itself, allows you to find out about the number of tax deductions and the amount that will ultimately be paid out.

Regulatory acts for 2018

The main provisions regulating the wage process are reflected in the Labor Code Russian Federation, namely, in article 21. Articles 153-158 and 136 establish the procedure for calculating wages, and also determine the timing of their payment. In addition, it displays a payroll system for specialists working in special conditions.

One of the main legislative acts that regulates the process of calculating wages is Federal Law No. 82 “On the minimum wage”. Amendments were adopted to it in 2016.

To formulate a method of remuneration for employees in an organization, there is a need to develop and adopt a regulatory act.

It must reflect all important criteria regarding size, tariff rates, incentive payments for each position. Such a document adopted by the company will be called Regulations on remuneration.

Calculation features

In order to eliminate errors and significantly simplify the process itself when calculating the amount of an employee’s salary, a formula is used according to which:

1. For time-based wages. The salary must be divided by the number of working calendar days. The resulting value must be multiplied by the days actually worked, after which the compensation payments due to the specialist should be added. From the resulting amount, income tax and a number of other deductions required by law are subtracted. But the total amount of all deductions should not be more than 20% of the amount of income.
2. For piecework wages. The organization must have statistics on product production. In accordance with the orders that are compiled on its basis, the number of products completed by the employee is taken into account. This value should be multiplied by the prices established in the employment contract, and all incentive and compensation payments should be added. After which you need to make all deductions required by law.

It is worth noting that there are slightly different remuneration systems in which the above methods will be biased. The formula given in them should be slightly modified:

1. With the commission method. If it is used, when calculating, a percentage of the amount of work performed must be added to the amount of additional payments.
2. With a chord system. Payroll before taxes is calculated based on the amount of work completed.
3. Calculation in case of variable salaries. The calculation will depend on the revenue received over a specified period of time.

Basic payroll calculation is presented in detail in this video tutorial.

Required Documentation

The necessary documentation that is required for payroll calculation is:

• time sheet;
• order on awarding a bonus;
• work order for piece work;
• certificate of incapacity for work;
• application for tax deduction;
• act of completion of work;
• order for financial assistance;
• a number of additional documentation.

Typically, the difference between wages and the amount given to the employee is the amount of deductions, which are conditionally divided into three groups:

1. Mandatory. They were authorized by the judicial authorities, which took into account writs of execution (this could be alimony, fines, etc.).
2. According to the initiative of the enterprise management. Deductions are made for violations labor legislation or damage to material property.
3. According to the employee himself. To service his non-cash payments when solving his everyday and social issues.

Deductions

This provision regulates. According to it, there are several types of tax deductions that have a set rate.

1. Deduction for disability since childhood – 500 rubles.
2. The deduction for a child (each) who has not reached the age of eighteen is 1,400 rubles.
3. The deduction for citizens who took part in the liquidation of the consequences of the Chernobyl accident, for the provision of child care (with disabilities of groups 1 and 2), as well as a number of others provided for by law - 3,000 rubles.

These deductions are provided to workers who can document their right to them if they salary does not exceed 280,000 rubles. If an employee is subject to several deductions, the deduction with the largest amount will be taken into account.

Deductions

In order to carry out the calculation insurance premium from your salary, you need to decide on the type of insurance and the corresponding payment for it:

1. Mandatory pension insurance (22%).
2. Compulsory health insurance (5.1%).
3. Insurance related to temporary disability and maternity (2.9%).
4. Insurance against accidents and occupational diseases (0.2%).

As a result, the total amount for all contributions will be 30,2%. And when the limit amount of 624,000 rubles is reached, the percentage will decrease to 10% .

The personal income tax amount is 13% from payments made to the specialist.

Example calculation using an online calculator

As an example, let’s take a month that was not fully worked out by a specialist. For three days from this time he was on vacation at his own expense, and therefore there will be fewer days in the billing month.

The employee's salary is 37,000 rubles. The calculation is carried out for December, and as is known, it has 21 working days. Salaries, according to the company’s charter, will be paid on December 25 and January 10. It is also worth stipulating the condition that the employee has two minor children.

Fill in the lines of the calculator:

1. In the salary line we display the full amount of 37,000 rubles.
2. The line “Premiums” should be skipped.
3. The “Deductions” line displays the amount 1400 + 1400 = 2800 rubles (according to the data presented above tax deductions for minor children).
4. The regional coefficient is 0.
5. In the line “Number of working days” we indicate 21.
6. In the line “Actually worked” 21 – 3 = 19 days.

Once the specified indicators are displayed in the corresponding lines of the online calculator, you can immediately see the calculation result.

Using the calculator is intuitive. In general, it will help the employee correctly calculate his salary and find out how much he has to withhold in taxes every month.

The calculation of wages depends on the payment systems adopted by the enterprise, which are enshrined in regulations. An employment contract concluded between an employer and an employee must stipulate the form of work and the payment system, 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 harmful conditions labor;
• 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 labor - payment according to salary. With this system, the main indicator 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. LLC Ogonyok'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 days. 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 was 45,000 rubles for each month, despite the different number of days worked.

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

To 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;
• normative local act an accounting period is established (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 month date slave. hours in a calendar year according to the formula:

hour. rate = salary / (standard working time in hours in calendar this 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.

By employment contract Lvov S.S. 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.” Hourly rate according to local regulations in 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 financial compensation for non-vacation days - 9.34 days.

According to his report card, in August (up to and including the 7th), he worked two full 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 his hands for minus personal income tax: 11851.13 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 of the employee depends on the earnings received. 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 regulations 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.