Wage Fund The composition of the wage fund and social payments was approved by Decree of the State Statistics Committee of the Russian Federation dated July 10, 1995 No. 89 and put into effect on January 1, 1996. According to the resolution, wages must include, first of all, payment for time worked, in including: wages accrued at tariff rates, salaries and piece rates; payment in kind; bonuses and remunerations that are regular or periodic, regardless of the sources of their payment; additional payments and allowances to tariff rates and salaries; bonuses for length of service; additional payments according to regional coefficients; allowances for work in the North and other areas with difficult natural and climatic conditions; additional payments for work in harmful or dangerous conditions and hard work; additional payments for work at night, weekends and holidays and for overtime work; payment of time off; payment for education and training; commission; salaries for full-time employees; payment for the services of accounting department employees for the transfer of insurance premiums; payment for special breaks at work; payment of the difference in salaries for temporary substitution; remuneration for part-time workers; non-staff workers; remuneration of non-staff workers for performing work under civil contracts, if payments for the work are made by the organization with individuals and not with legal entities; non-staff workers; some other payments. Payment for unworked time is subject to inclusion in the wage fund, including: payment for annual and additional vacations; payment for additional vacations provided under collective agreements; payment for teenagers' preferential hours; payment of study leaves; payment for periods of training, advanced training and retraining; remuneration for the performance of state or public duties; payment retained during the period of involvement in agricultural work; amounts paid for unworked time to employees who were forced, at the initiative of the organization, to work part-time; payment to donor employees for days of examination, blood donation and rest; payment for downtime through no fault of the employee; payment for forced absence. One-time incentive payments are subject to inclusion in the wage fund, including: one-time (one-time) bonuses, regardless of the sources of their payment; based on the results of work for the year; annual remuneration for long service; financial assistance; additional payments when providing annual leave (in excess of normal leave amounts in accordance with the law); monetary compensation for unused vacation; other one-time incentives, including the value of gifts. Payments for food, housing and fuel are also included in the wage fund. They are not included in the payroll; amounts not related to wages; travel allowances; expenses paid in lieu of daily allowance; allowances for the mobile (traveling) nature of work; ; allowances for shift work; allowances for installation, commissioning and construction work; expenses when transferring to another location; some other payments. The instructions on the composition of the wage fund and social payments are intended for federal state statistical observation.

Dictionary of business terms. Akademik.ru. 2001.

See what “Wage Fund” is in other dictionaries:

wage fund- FZP Conditional in-plant fund of an enterprise, including payment for time worked, formed by summing up accrued wages, various additional payments, bonuses and compensations. The wages and salaries include, among other things, wages for persons hired for... ... Technical Translator's Guide

In macroeconomics, the portion of national income distributed among workers in the form of wages. In English: Wages fund See also: National income Payroll funds Financial dictionary Finam ... Financial Dictionary

The amount of expenses associated with the remuneration of workers in a given industry or an individual enterprise. In F. z. items include: basic wages (tariff rates, salaries), additional wages under various wage systems, payment temporarily... ... Technical railway dictionary

English wages fund; German Lohnfonds. The part of national income distributed among workers in the form of wages in accordance with the quantity and quality of labor expended. see EMPLOYMENT DISTRIBUTIONS LAW. Antinazi. Encyclopedia... ... Encyclopedia of Sociology

Payroll- (wages fund) an organization’s fund of funds intended to pay for labor in accordance with its quantity and quality. The fund is calculated based on production volume, tariff rates, official salaries, bonus payments in... ... Economic and mathematical dictionary

WAGE FUND- (FZP), a conditional in-plant fund of an enterprise, including payment for time worked, formed by summing up accrued wages, various additional payments, bonuses and compensations. The wages and salaries include, among other things, wages for persons hired... ... Great Accounting Dictionary

A fund of financial resources, expressing in monetary form a portion of the national income (See National Income) distributed among members of a socialist society in accordance with the quantity and quality of labor in order to satisfy personal... Great Soviet Encyclopedia

The doctrine of wages is composed of a number of provisions on the relationship between wages and capital, developed by the main representatives of the classical school of political economy. Until Hell. This question almost didn’t stop Smith at all... Encyclopedic Dictionary F.A. Brockhaus and I.A. Efron

WAGE FUND- English wages fund; German Lohnfonds. The part of national income distributed among workers in the form of wages in accordance with the quantity and quality of labor expended. See LABOR DISTRIBUTIONS LAW... Explanatory dictionary of sociology

WAGE FUND, WAGE FUND- the composition of the wage fund and social payments was approved by Decree of the State Statistics Committee of the Russian Federation dated July 10, 1995 No. 89 and put into effect on January 1, 1996. According to the resolution, the wage fund must be included, first of all,... ... Encyclopedia of Labor Law

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The functioning of the labor force in the process of production (performing work, providing services) is associated with significant costs on the part of the employer. Labor costs (personnel costs) include all expenses associated with the remuneration of employees, the unified social tax and employer payments for various types of social insurance, expenses of organizations for various payments and benefits, hiring, training and advanced training of employees, etc.

In accordance with the regulations of the Federal State Statistics Service (Rosstat), in order to ensure comparability of data by type of economic activity, as well as international comparisons when filling out statistical reports on labor, three groups of labor costs are distinguished: wage fund; social payments; expenses not related to the wage fund and social payments (Fig. 12.1).

Rice. 12.1. Wage fund as part of labor costs

Payroll Fund (WF) - this is the total amount of funds paid to employees of enterprises, organizations, institutions in accordance with the quantity, quality and results of their work. The wage fund includes accrued amounts of wages in cash and in kind for hours worked and unworked, compensation payments related to working hours and working conditions, incentive payments and allowances, bonuses, one-time incentive payments, as well as payment for food, housing, fuel, which is systematic.

Included social payments includes amounts of funds associated with social benefits provided to employees, in particular, for treatment, rest, travel, employment (without benefits from state social extra-budgetary funds).

Main part expenses not related to the wage fund and social payments , constitute a single social tax; insurance contributions for compulsory pension insurance; contributions for compulsory social insurance against accidents at work and occupational diseases; contributions paid at the expense of the organization under voluntary pension insurance contracts for employees; income from shares and other income from employee participation in the organization’s property (dividends, interest, etc.); travel and similar expenses.

Rice. 12.2. Composition of the wage fund

Since the wage fund includes numerous payments that differ in purpose, order of establishment, connection with the quantity, quality and results of labor, for the purposes of analysis and planning, four main parts (elements) are distinguished in it: direct, hourly, daily and annual (monthly, quarterly) wage funds (Fig. 12.2).

Direct payroll received its name due to the fact that its value is directly related to the quantity, quality and results of workers’ labor. It includes remuneration of time-paid workers at tariff rates and salaries for the time actually worked by them and remuneration of piece-rate workers at piece-rate rates for the work actually performed by them. In turn, the piece-rate wage fund can include a tariff part corresponding to a 100% level of compliance with standards, and piece-rate earnings generated as a result of employees exceeding established labor standards.

Hourly payroll contains all types of payments made to employees for the hours they actually worked. It fully includes the direct wage fund, as well as bonuses for fulfilling and exceeding established indicators of economic activity, incentive and compensating additional payments and bonuses for hours actually worked - for work at night, for work in harmful and dangerous working conditions, for work on weekends and holidays, to non-exempt foremen for leading teams, for professional excellence, combining professions and expanding service areas, etc.

Daily wage fund contains all payments for days actually worked. It includes the hourly wage fund and additional payments for hours within the working day that are not actually working hours, but for which, by law, the tariff or average wage is retained. The latter include additional payments to employees under the age of eighteen for a shortened working day, to nursing mothers during breaks to feed their children, and payment for hours of forced downtime.

Annual (monthly, quarterly) wage fund contains all types of wage payments for the corresponding period. It includes the daily wage fund and payments for days not actually worked, but paid in accordance with current labor legislation: payment for regular, additional and educational leaves, days of performing state and public duties, days of forced downtime. In addition, this fund includes payments based on regional coefficients, for length of service, and one-time bonuses.

These funds can be reporting, reflecting actual payments made for a particular period of time, and planned, calculated for the corresponding period. When calculating planned wage funds, payments caused by shortcomings in the organization of production and labor are not provided: additional payments for deviations from normal conditions of work, for overtime work, for unscheduled work on weekends and holidays, payment for forced intra-shift and all-day downtime.

Comparison of reporting and planning funds of direct, hourly, daily and annual wages by their elements allows us to identify deviations, analyze the reasons for their occurrence and take measures to eliminate them in subsequent periods.

Payroll planning

An integral element of the labor management system is wage planning, which includes planning the wage fund as a whole for the organization and its individual structural divisions and planning the average wage for the staff as a whole and for its individual categories.

In current practice, various methods of planning the wage fund of enterprises (organizations) and their divisions are used. Depending on the level of development of intra-organizational relations, planning goals and objectives, the period and nature of the calculations made, various methods are used to determine the planned wage fund. They can be divided into two groups : methods of integrated planning And differentiated planning methods(Fig. 12.3).

The wage fund - the calculation formula and assessment of the effectiveness of the current motivation system are important aspects of planning the organization's budget. In this case, inaccuracies and erroneous actions can have very adverse consequences. Our article describes in detail how to correctly calculate the wage fund (WF).

Concept and structure of payroll

In our country, the concept of “wage fund” is not directly enshrined in law. However, based on the opinions of experts and recommendations of accountants, we can conclude that this term refers to the total amount of labor-related funds paid by the employer to its employees over a certain period of time.

The following payments made to employees are counted in the payroll:

• remuneration for labor (salary, payments according to the piecework or tariff system);
• bonuses and other incentive payments;
• additional payments and allowances (percentage allowances, regional coefficient).

From the payroll funds, employees are paid both payments established by the regulations of the Russian Federation, and payments determined by the internal administrative documents of the organization:

• wages;
• financial incentives;
• quarterly bonuses;
• premium rates (for example, for complexity, tension, special working conditions, etc.) with a compensatory focus.

An essential requirement of the approved structure of types of expenses, in accordance with clause 5(1).1 of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, is the reflection of expenses for payments upon dismissal associated with organizational and staffing events. The presented payments are reflected in the payroll of state and municipal institutions. Starting with the budgets for 2018, the edition prepared taking into account the changes introduced by Order of the Ministry of Finance of Russia dated June 9, 2017 No. 87n is used.

Without touching on specific cases, another element of the payroll structure can be called the volume of funds aimed at adequately increasing wages while increasing the general level of prices for goods and services.

In addition, along with the payments listed above, the fund may also include payments due to employees during the period of non-fulfillment of labor duties, when, according to current legislation, their earnings are retained for them (vacations, payments during temporary disability), as well as business trips, during which also no wages are calculated, but average earnings are maintained.

Thus, the payroll represents the total amount of funds spent by the enterprise on paying for the activities of its employees, including all social compensations. Depending on what period of time is taken into account, the resource under study can be:

• sentry;
• daytime;
• monthly;
• annual

Preparation for calculation

Not only the size of the enterprise’s total income, but also the level of motivation of the workforce depends on the correct calculation of the volume of investments spent. Verified accounting of all payments due to employees allows for effective planning and forecasting of the amount of funds spent on labor activities.

To successfully complete settlement measures, it is necessary to prepare documentation regarding the accounting of the number of employees, the duration of work of each of them and the amount of compensation payments:

All values ​​are verified for the required time interval (for example, a calendar year) and calculated according to established formulas.

How to calculate payroll, examples and calculation criteria?

In Russian legislation, the formula for calculating the payroll is not clearly established. However, the verified practice of enterprises and some government agencies shows that this indicator is calculated as the product of the average salary of employees by their total number for one calendar year.

If there is a significant number of employees, it is advisable to pre-distribute the personnel into subgroups:

• management team;
• middle managers;
• ordinary specialists;
• service workers.

The calculated average wages are multiplied by the number of people in each of the subgroups, after which the total amount of average wages for the enterprise is found, which is subsequently multiplied by the number of months in the established reporting period.

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With a more complex incentive policy of the organization and a significant number of personnel, it is more appropriate to carry out the calculation monthly based on the following formula:

Download the payroll form

FOT = salary × (T + N + Rk),

where ZP is wages, T is a fixed tariff or salary, N is all kinds of additional allowances (for length of service, class qualifications, special working conditions, etc.), Rk is the established regional coefficient.

According to the presented formula, it is more expedient to calculate the payroll for each of the subgroups of the organization. In this case, the association of employees should be carried out according to homogeneous indicators of the final salary.

As an example, we can take a sample calculation of the monthly wage fund of the Office of the Federal Antimonopoly Service, approved by order of the Federal Antimonopoly Service of Russia dated 04/05/2016

No. 409/16 and involves filling out a special table:

How is the wage fund calculated, the procedure for calculating the annual, average monthly, daily and hourly payroll?

As noted above, the main element of calculating payroll is the required time interval. In most cases, the previous or current calendar year is chosen as the basis. For a correct calculation, it is necessary to sum up all the funds paid to employees in the form of salaries, vacation pay, and material payments for the past period of work (12 months in the case under consideration).

Only permanent income is taken into account, while one-time payments, including benefits issued as social assistance, are excluded.

Calculation of annual payroll

In accordance with the working time sheet for each category of employees, the amount of hours worked during the required period is established. In organizations, the responsibility for filling out the above document, as a rule, rests with shift supervisors or HR employees.

Next, the average number of employees whose working hours are subject to timekeeping is established. For each category, the number of personnel involved in performing labor functions is calculated.

The total number of hours worked for each category is divided by the average number of personnel in the category, after which the found workload is multiplied by the average number of payments in each category. Finally, we find the amount of funds paid for each category and multiply it by the total number of days worked during the year.

Calculation of average monthly payroll

To calculate the average monthly wage fund, you need to find the amount of all payments paid for the calendar year. Then the average monthly number of days worked is established and the total number of working days is divided by 12 (the number of months in a year).

Daily resource calculation

The daily payroll is calculated by analogy with the monthly calculation. However, when calculating, it is important to take into account its peculiarity, which is the mandatory use of the generally accepted content of the number of days in a month (30 days), regardless of the actual number of units of account (28-31). Simply put, the required indicator is calculated by dividing the monthly payroll by 30.

Calculation of hourly resource

In most cases, the presented indicator finds its application in enterprises that take into account the process of fulfilling labor obligations on an hourly basis. If it is necessary to calculate the hourly payroll of an organization’s employees, the established tariffs and additional payments for each specialist should be summed up. In this case, all amounts due to employees are taken into account:

• bonuses for conscientious performance of duties;
• double salaries for working on weekends and holidays;
• payments for overtime work and night shifts.

A prudent approach to planning the activities of any organization is the key to successful development of the company. Payroll is one of the important financial indicators, the correct calculation of which determines the forecast of labor activity and the development of a set of measures to maintain the economic balance of the enterprise.

Since payroll is capable of being implemented by organizations that independently carry out their financing, when planning and calculating this indicator, it is important to form reserve funds. This will allow both to cover debt obligations to employees in the absence of funds in the budget, and to reserve the remaining amount of money supply in case of surplus resources.

In the process of forming the activities of his enterprise, the employer regularly incurs costs in terms of employing labor.

Costs may include employee expenses, taxes, insurance, benefits, etc. For the correct distribution of payments among employees and proper regulation of costs, a wage fund must be created at each enterprise.

Payroll fund

The wage fund (WF) is part of the national wage fund, which should be distributed to each employee of the enterprise depending on the quality of his work, qualifications and other important indicators of the work process.

In other words, the fund acts as an indicator of the labor plan carried out at the enterprise during the economic year.
The wage fund includes expenses spent for various purposes:

• payments to employees employed in both permanent and temporary work;
• covering expenses related to working hours that the employee did not work through no fault of his own (for example, payments to employees on maternity leave);
• compensation;
• payments for tariffs and salaries;
• incentive bonuses, additional deductions, etc.

The main component of planning high labor productivity is the search for reserves that will allow the enterprise to successfully bring the goods produced or services provided to the market.

First of all, such reserves will be used to pay employees.

Payment includes not only wages, but also various types of incentive and compensation payments. Therefore, the enterprise creates funds that regulate the procedure for such payments.

The fund is formed and calculated from the profits received from the economic activities of the enterprise.

Payroll structure

What does the wage fund consist of?

During the work process of any enterprise, one should distinguish between the costs that were initially included in the fund and unforeseen costs and expenses that arise during the circulation process.

The sources through which wages will be paid are:

• indicators of costs related to the production of goods and provision of services;
• amounts having a special purpose;
• enterprise funds classified as personal;
• obtaining targeted funding.

The costs that an enterprise allocates to pay its employees will be included in goods.

The wages and salaries include amounts accrued to employees based on the results of their work.

The wage fund consists of:

• remuneration for actually worked or unworked time. Can be expressed both in monetary and in kind terms;
• compensation;
• incentive payments;
• bonuses, additional payments, incentives;
• payments related to the specifics of work, etc.

Accrued funds for vacations will be included in the fund for reporting months in an amount depending on the length of the vacation period in the current month. Accordingly, funds for subsequent months will be included in the next month.

The composition of the FZP is a rather complex mechanism, depending on the structure and work process of each individual enterprise.

Formation of the FZP

When forming the FZP, the following methods are used:

• calculation of approved standards in relation to the actual volume of production, expressed as a percentage;
• with an increase in production volume, there is an increase in wages for workers;
• The fund is calculated taking into account what is received.

If there is not enough money to pay the company, the amounts included in the reserve fund are used. When forming a reserve, cases of excess expenditure of funds provided for in the fund should be taken into account.

Along with the main wage fund, the enterprise can create other resources, for example, aimed at supporting and developing employees, social benefits, etc.

The more indicators are used, the more reasonable and expedient the funds will be spent and distributed within the enterprise.

Payroll calculation

The task of every private enterprise is to acquire the skill of correctly calculating the size of the fund.

If an enterprise does not calculate correctly, this leads not only to a decrease in employee earnings, but also to a decrease in their motivation for productivity, and their trust in the employer is also lost.

As a result of loss of trust, employees stop showing interest in work, which can lead to numerous problems.

Successful planning and forecasting of all possible costs of the enterprise will depend on the correct calculation of the gross payroll.

For calculation you should use:

• statements;
• information on the number of employees and the duration of their work;
• other data necessary for accurate calculation.

All information must reflect the results of work activity for the last working year.

Formula for the formation of the wage fund

There is no unified formula or clear standards for calculating the fund. In any case, the employer must provide only reliable information.

The annual rate is usually calculated by multiplying the average salary by the number of employees employed for 12 months.

For example, for the calculation, the income of all managers is taken and the average is calculated from it. The earnings of all employees of the enterprise are calculated in the same way.

The results obtained should be multiplied by the number of all people in the group and summed together. The annual indicator will in this case be formed by multiplying by the number of months in the year.

You can take the following formula for calculation:

Salary (O+ND+RK) = PHOT.

The values ​​are deciphered as follows:

• salary – salary;
• tariff rate (TC) or salary;
• allowances - ND;
• regional coefficient - RK.

Instructions

Formula for calculating the salary

Correct calculation begins with determining the time period over which the size of the fund will be determined.

The last calendar year is taken as a fundamental indicator.

What you should pay attention to:

• When calculating the annual indicator, it is necessary to take into account payments of a regular nature;
• One-time payments related to both wage payments and social benefits are not taken into account;
• the number of hours worked by each employee during the previous calendar year is determined. Numerical indicators of time worked are determined using timesheets that take into account each employee;
• the collected information is processed, the necessary data on the hours worked of each employee is determined;
• there are situations in which it is necessary to calculate not the annual, but the monthly value;
• The monthly value will be taken as the result obtained by dividing the annual indicator by 12.

Enterprises that practice hourly wages use indicators of tariff rates and payments (surcharges) for calculations. This includes bonuses, double pay for night work, holidays, etc.

Payroll funds must be spent efficiently and economically.

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Any hired labor, being the main activity of a person, must be paid. In other words, the end result of any work is receiving a reward for it. When finding employment, an employee expects a certain payment, agreed upon in advance and reflected in the relevant documentation.

In turn, the employer, when forming a staff, must calculate in advance the funds intended for wages and take this indicator into account throughout the entire functioning of the organization. The costs of hired personnel constitute the most important expense item for an entrepreneur.

Let's consider how the wage fund (payroll) differs from the wage fund (wage fund), how the payroll is formed, how to plan it correctly and using what formula to calculate it.

Payroll or payroll?

Remuneration involves not only the regular receipt of wages by employees. In enterprises that care about their staff, employees usually receive not only the amounts intended to be paid according to the salary or tariff schedule, but also additional funds provided for by the internal policy and/or industry characteristics of the organization.

Thus, the wage fund includes all types of payments that the entrepreneur makes in favor of employees, that is, all expenses provided for the organization’s personnel in the planned, current or past period, regardless of the reasons for the accrual. If we compare this totality with the wage fund (WF), then the latter will be part of the payroll.

The main difference between the FZP is that this fund includes only those payments that are directly related to the labor operations performed by employees and their results.

PLEASE NOTE! These funds will match if the organization's employees do not receive any payments other than salaries. But in practice this happens quite rarely.

FW and payroll are calculated using identical algorithms.

Why is the payroll indicator needed?

The importance of payroll as an economic category, in addition to directly accounting for necessary expenses, helps in solving many management problems, such as:

• analysis of personnel costs of different structural divisions;
• adjusting the company's general expenses;
• a certain role in increasing profitability and reducing expenses;
• adjustment of product costs and, as a consequence, the company’s pricing policy;
• calculation of mandatory social payments - insurance contributions, pension contributions, etc.;
• budgeting expenses.

Composition of the wage fund

The wage fund is the totality of the wage fund and all other types of personnel costs. Includes the following categories:

• premium;
• “thirteenth” salary;
• sick leave;
• vacation pay of all types;
• business trips;
• bonuses for length of service;
• amounts for time that was not actually worked, but is legally subject to payment (for example, downtime);
• additional payments for part-time work, for odd or overtime work, for dangerous or harmful working conditions, etc.;
• employee compensation;
• expenses for providing the employee with discounted or free uniforms;
• preferential working hours for employed minors;
• medical examination costs;
• social benefits;
• compensation (for example, for food, travel to work, etc.)

The wage fund does not include:

• annual bonuses;
• targeted payments in favor of employees;
• bonuses paid from special funds;
• separate pension benefits;
• reimbursement of vouchers, travel, etc.;
• gifts from the company;
• dividends;
• all types of financial assistance.

Terms of formation of the wage fund

Depending on the needs of the organization, the payroll can be calculated for any period of interest, even for one day. In practice, other reporting units are more often used:

• Payroll for a year calculated for the last calendar year period, use this indicator to determine the entire amount of the wage fund;
• Payroll for a month more often used for various types of reports;
• Payroll per day used as a theoretical indicator for analyzing a company’s expenses;
• Payroll per hour will be needed by those enterprises where employees work on an hourly payment system.

Calculation of annual payroll

• the amount of wages paid to employees according to statements;
• number of hours worked (calculated using time sheets);
• indicators of additional costs enshrined in the company’s local regulations;
• the number of employees on the list and their salaries (fixed in the staffing table);
• forms of payment accepted at the company (salary, piecework, hourly).

Universal scheme

The universal calculation scheme involves the addition of all amounts intended for personnel. In order to calculate it as simply as possible, albeit somewhat approximately, use the following formula:

Payroll year = salary s-m x H av-sp. x 12

• Payroll year – annual indicator of the wage fund;
• ZP с-м – average monthly salary (all amounts of payments for the year, divided by 12);
• H wed-sp. – average number of employees (the summed number of employees for each day of the month, divided by the number of days in the month, repeated 12 times according to the number of months in the year).

FOR EXAMPLE. From January to March 2016, Traditsiya LLC employed 12 people; in April, 2 more workers were hired; the staff did not change until October, when 1 person was fired, and in December, three more were hired. The average monthly salary of personnel, including bonuses, additional payments and bonuses, pre-calculated from the statements, amounted to 456 thousand rubles. First, we determine the average number of employees: (12 x 3 months) + (12 + 2 (April)) + (14 x 6 (until October)) + (14-1 (October)) + 13 (November) + (13 + 3 (December)) / 12 = 13.
Let's calculate the payroll for Tradition LLC for 2016: 456,000 x 13 x 12 = 71,136,000 rubles.

When paid hourly

Payroll calculation for hourly wages is carried out according to the following scheme:

FOT hour = ∑ st. x RF

• Payroll hour – wage fund for hourly workers;
• ∑ st. – the sum of the rates of hourly workers;
• RF – number of working hours.

With piecework payment

Payroll calculation for piecework wages is carried out as follows:

Payroll sd. = (V pl. x C unit) + K + N + Ex. + Social

• Payroll sd. – wage fund for workers with piecework wages;
• V pl. – volume of production according to plan;
• C units – price per unit of production;
• K – various compensations;
• N – allowances;
• Ave. – bonuses;
• In social services – social payments.

NOTE! If you need to calculate not the annual, but the monthly payroll or use another reporting unit, you need to take the corresponding indicators for the formulas, that is, do not multiply the average monthly salary by 12, but determine the average number of employees for 1 reporting month.

Don't save on payroll

Any entrepreneur strives to reduce his expenses, including through salary funds and wages. Of course, you can cut salaries, cancel compensation payments, remove bonuses, etc.

However, one should not get carried away with such a reduction. An employee has the right to expect fair remuneration. Financial motivation is one of the strongest factors influencing staff turnover, their qualifications, and the efficiency of performing work duties. A meager wage fund can provoke workers to commit crimes in order to somehow make up for the lost funds in an illegal manner.

To put it simply, the vast majority of employees work exactly as their employer pays them.