For correct calculation wages according to 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 - quantity Money, for remuneration of the employee specified in employment contract when hiring, i.e. zero rate for counting all subsequent payments.

Taking into account the salary data of the hired employee, all actions for calculating wages are carried out based on in the prescribed manner calculation 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 a month, and with the obligatory payment of contributions to 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 according to legislative acts 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 period of delay begins.

According to its duration, a subsequent calculation of the employer’s responsibilities is made. compensation payments, 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 of cash payments due to an employee, 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 non-working days is added to this value. Income taxes and all types of deductions are subtracted from the amount received. maximum size which is limited.

In addition to these basic calculation methods, there are additional remuneration systems 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

Payrollcarried out using methods that are, in many cases, fundamentally different. Let's study their essence and order of application.

What are the types of wages?

In labor relations, several dozen types of wages can be distinguished. In a private enterprise, the salary can be presented (clause 2 of the Regulations on the specifics of the procedure for calculating the average salary, approved by Decree of the Government of Russia dated December 24, 2007 No. 922):

• payments at a tariff or salary - for time worked;
• payments at piece rates;
• percentage of sales (commission);
• non-cash income;
• royalties;
• allowances, additional payments, bonuses, rewards for labor results;
• payments for special working conditions, etc.

In 2018, payroll in these types can be carried out using a wide range of methods. At the same time, these types of wages can be combined with each other in any way - in accordance with the wage system in force at the enterprise.

You can find out more about the use of various remuneration schemes in an enterprise in the article.

If we talk about traditional payroll schemes, then these include (letter from the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Committee for Prices of the USSR No. 10-86/1080, the Central Statistical Office of the USSR dated 06/10/1975 No. AB-162/16-127):

• a time-based scheme, which is based on the calculation of salary payments based on time worked;
• piecework scheme, which is based on the calculation of wages for work results measured objectively or assessed according to established criteria.

Let's study in more detail how wages are calculated within the framework of the 2 most common payment schemes - time-based and piece-rate.

How are wages calculated for time-based wages?

Time-based (time-based bonus) wages are most often found in the following 2 varieties:

1. When the salary is calculated based on the employee’s monthly salary (supplemented in the prescribed manner with bonuses for labor results).

In this case, the following formula is used to calculate wages:

SALARY = (OP / RD) × OD,

SALARY - salary for billing period;

OP - the employee’s official salary, supplemented by bonuses if any;

RD - the number of working days in the month that includes the billing period;

OD - days worked in the billing period.

Attention! Salaries must be paid at least twice a month (Article 136 of the Labor Code of the Russian Federation), therefore the billing period cannot exceed half a month (letter of the Ministry of Labor and Social Protection of Russia dated September 21, 2016 No. 14-1/B-911). In this case, salary accrual is displayed in the accounting registers on the last day of the month.

1. When the salary is calculated based on the tariff rate per 1 hour or 1 day.

In this case, the following formulas are used to calculate wages:

• for hourly wages:

SALARY = NHT × PCH,

CHTS - hourly tariff rate under an employment contract,

OCH - number of hours worked during the reporting period;

• at daily payment labor:

SALARY = DTS × OD,

where DTS is the daily tariff under the employment contract.

In both cases, the employee receives pay for weekends and holidays:

• when working on weekends and holidays- at a double tariff rate (Article 153 of the Labor Code of the Russian Federation);
• when resting on such days - in accordance with local regulations (Article 112 of the Labor Code of the Russian Federation).

In the scenario under consideration, salary calculation is carried out taking into account the fact that the employer is obliged to establish monthly standards (Articles 160, 162 of the Labor Code of the Russian Federation):

• by working hours;
• by production.

The basis for such standards may be, for example, standard indicators for the industry in which the employing company operates.

If the standards established by the employer are met, the employee in any case receives a salary no less than the minimum wage established in the constituent entity of the Russian Federation (Article 133 of the Labor Code of the Russian Federation).

Now - about how wages are calculated under the piecework scheme.

Payroll calculation under the piecework wage system: nuances

With piecework wages, as with the second option of time-based wages, which we discussed above, the employer also sets monthly standards for working time and output. Exceeding the relevant standards can increase piecework wages:

1. Proportional to production.

Example

Electrical engineer Ivanov works at a television assembly plant. He receives a salary based on a piece-rate scheme, under which the employer has set a standard for assembling 2 televisions within 8 working hours. If it is completed, Ivanov receives 2,000 rubles (tariff: 1,000 rubles for 1 assembled TV).

For each subsequent assembled TV, Ivanov receives 1,000 rubles, regardless of the volume of production.

1. Using a progressive scale.

Example

Machine operator Petrov works at a fastener production plant in the bolt production shop. He receives a piece-rate salary, according to which the employer sets a standard for production: 100 bolts within 8 working hours. When it is completed, Petrov receives 390 rubles (tariff - 3 rubles 90 kopecks for 1 bolt).

For every 50 additional bolts collected, Petrov receives 10 rubles apiece. For every 50 following them - 20 rubles. For each subsequent bolt - 30 rubles.

In some cases, a regressive scale may also be used. For example, when the production model of an enterprise requires employees to fulfill planned targets as accurately as possible without significantly exceeding them (as an option, in order to increase the efficiency of control over costs of raw materials).

A separate type of salary is the one that is paid during the employee’s business trip (Articles 139, 167 of the Labor Code of the Russian Federation). Let's study the specifics of its calculation.

Payroll calculation on a business trip: nuances

Remuneration for a person on a business trip is a special type of salary - average earnings during the business trip.

It is calculated according to the formula:

SK = RDK × SZ,

SK - salary for the period of business trip in the form of average earnings;

RDK - number of working days during a business trip;

SZ is the average salary of an employee.

The SZ indicator is calculated using the formula:

NW = BASE / OD,

BASE - the amount of the employee’s earnings for the billing period;

OD - the number of days worked during the billing period.

The billing period is taken to be 12 months preceding the day the employee departs on a business trip.

The OA indicator in 2017 is calculated using the formula:

OD = MES × 29.3 + ODNM / KDNM × 29.3,

MES - the number of full months in the billing period;

ODNM - the number of days worked in all partial months of labor activity in the billing period;

KDNM - the number of calendar days in all partial months in the billing period.

When calculating the BASE indicator, vacation payments, sick leave, other travel allowances, employer-compensated expenses and other payments referred to in paragraphs are not taken into account. 3, 5 provisions according to resolution No. 922.

When calculating the RDC indicator, the days the employee is on the road are taken into account (including the day of leaving his city and the day of returning to it).

Business trip on weekends: how is salary calculated?

How to calculate salary for weekends during a business trip? This problem is solved using the formula:

RVK = DT × RV × 2,

DT - the employee’s daily tariff in accordance with the accepted wage system (letter of the Ministry of Labor and Social Protection of Russia dated December 25, 2013 No. 14-2-337);

PB - days off worked.

The DT indicator can be directly determined in the employment contract or calculated using the formula:

DT = OKL / RDM,

OKL - salary (with allowances and bonuses, if provided for in the contract) for the month in which the person was on a business trip);

RDM - the number of working days in the corresponding month.

In addition to the salary in the form of average earnings, the posted employee is also paid a daily allowance.

You can find out how daily allowances are calculated in the article .

Salary calculation and taxation in 2017-2018

An employee’s salary, including those represented by vacation pay and travel allowances, is subject to:

1. Personal income tax at the rate:

• 13% - if the employee has tax resident status;
• 30% - if the employee does not have resident status.

In case of application of tax personal income tax deduction at a rate of 13% is not accrued in relation to the salary amount within the deduction amount. At a personal income tax rate of 30%, the deduction cannot be applied.

Personal income tax on wages is accrued at the moment it is recognized as income - on the last day of the month for which wages are calculated (clause 2 of Article 223 of the Tax Code of the Russian Federation). Withheld - at the time of payment. Transferred to the budget no later than the next business day after payment.

Thus, if an employee’s income is transferred before the end of the month, then personal income tax is withheld and transferred to the budget only from the next nearest payment.

1. Contributions to social funds(the main part of which is collected through the mediation of the Federal Tax Service):

• to the Pension Fund of Russia;
• to the Social Insurance Fund (without the mediation of the Federal Tax Service, the fund collects contributions for injuries);
• in FFOMS.

Contribution rates are divided into standard and reduced, which are established for certain categories of enterprises. Contributions are calculated on salary without deduction of personal income tax.

You can find out more about the rates for contributions to social funds in the article .

The deadline for paying all contributions is until the 15th day of the month for which the employee is paid.

Results

The procedure for calculating wages depends on the wage system adopted at the enterprise (enshrined in the employment contract): piecework and time-based. Remuneration during the employee’s business trip is calculated in a special manner.

Wages are remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

Wages are calculated based on established tariffs, salaries, piece rates and information about the actual time worked by employees or the volume of products produced.

Salary calculation depends on:

established form and system of remuneration. As well as provisions on remuneration (regulations on payment of wages), staffing, orders for employment, employment contracts;

documents confirming compliance with production standards. Specifically: work orders, production records, time sheets;

Payroll for salaried employees does not depend on the number of working days in a month. If all days are worked, the employee is paid a salary in the amount of his salary.

The salary regulations are an official document that describes the procedure for calculating salaries or bonuses. The regulation must contain an indication of the categories of workers, type of activity, aspects of the assessment of their work, tariff rates and principles for calculating earnings (bonuses).

The procedure for calculating wages is as follows:

The amounts of accrued wages are recorded in the payroll (unified form No. T-51) or in the payroll (form No. T-49).

Salary accrual is reflected in the credit of account 70 “Settlements with personnel for wages” in correspondence with accounts for accounting costs, depending on the nature of the work of one or another employee.

When paying wages, the employer must notify the employee in writing of the amount due to him for the relevant period. There is no standard payslip form. The pay slip indicates:

Components of wages due to an employee;

Payroll accruals (deductions);

The total amount of wages to be paid.

Salary payment procedure

In accordance with Part 6 of Article 136 of the Labor Code of the Russian Federation, wages are paid at least every half month. An agreement to pay wages once a month, regardless of what level it is concluded, is contrary to current legislation. This article provides for special rules for the payment of wages in cases where the day of payment coincides with a weekend or non-working holiday. In these cases, wages must be paid on the eve of this day. Payment for vacation is made no later than three days before it starts. In case of violation of the deadline for payment of vacation in accordance with Article 124 of the Labor Code of the Russian Federation, vacation may be postponed.

In accordance with Art. 140 of the Labor Code of the Russian Federation, upon termination of an employment contract, payment of all amounts due to the employee from the employer is made on the day of the employee’s dismissal. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment. In the event of a dispute about the amount of amounts due to an employee upon dismissal, the employer is obliged to pay the undisputed amount within the period specified in Article 140 of the Labor Code of the Russian Federation.

Delay of salary

In the event of a delay in payment of wages for a period of more than 15 days, the employee has the right (with the exception of certain cases), having warned the employer in writing, to suspend work for the entire period until the delayed amount is paid. During the period of suspension of work, the employee has the right to be absent from the workplace during his working hours (Article 142 of the Labor Code of the Russian Federation). The period of suspension of work due to violation of the terms of payment of wages to the employee is not paid, unless otherwise provided by the collective agreement, agreement, local regulations or employment contract.

Officials who are responsible for delaying the payment of wages and other payments due to an employee may be subject to disciplinary, administrative, criminal and financial liability.

In accordance with Article 236 of the Labor Code of the Russian Federation, if the employer violates the established deadline for payment of wages, vacation pay, dismissal pay and other payments due to the employee, the employer is obliged to pay them with interest (monetary compensation) in the amount of not less than one three hundredth of the current the time of the refinancing rate of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay, starting from the next day after the established payment deadline until the day of actual settlement inclusive. The obligation to pay the specified monetary compensation arises regardless of the employer’s fault.

Minimum wage

According to Article 133 of the Labor Code of the Russian Federation, the minimum wage is established throughout the Russian Federation and cannot be lower than the subsistence level of the working population. Currently, the Federal Law of June 19, 2000 No. 82-FZ “On minimum size remuneration" (with subsequent amendments and additions), which established the minimum wage in the amount of 5,205 rubles from 01/01/2013.

According to Article 129 of the Labor Code of the Russian Federation, wages are remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal , work in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments). Let us note that the minimum wage is provided to an employee who has fully worked the standard working hours and fulfilled the labor standards. Thus, the salary of an employee who has fully worked the standard working hours and fulfilled the labor standards cannot be less than the minimum wage established by the Federal Law.

Salary share paid in kind, cannot exceed 20% of the total salary.

If an employee does not receive wages at the cash desk within the established time frame (3 days from the date of issue), then it is deposited - delivery of the wages not received on time to the bank. In this case, records of deposited amounts are kept in special registers or books of depositors. Payment of deposited amounts is carried out on the basis of a written application from the employee during the payment of the next salary.

Payment of wages by bank transfer is carried out on the basis of a written application from the employee, with the obligatory indication bank details. At the same time, it is prohibited to pay wages in bonds, coupons, in the form of promissory notes, receipts, in the form of alcoholic beverages and other items in respect of which prohibitions or restrictions on their free circulation have been established.

Payment for night work hours (from 10 p.m. to 6 a.m.). An hour of night work is paid at an increased rate, provided for by the collective agreement of the organization, but not lower than the amounts established by law. The duration of night work (shift) is reduced by 1 hour.

Remuneration for combining professions (positions) and performing the duties of temporarily absent employees, payment for temporary substitution, and remuneration for work of various qualifications are established by the administration by agreement of the parties.

Wages in areas with severe climatic conditions are increased according to government regulations or orders by regional coefficients and percentage bonuses for continuous work experience in appropriate conditions.

Payment for overtime hours. For the first 2 hours, no less than one and a half times, and for subsequent hours - no less than double size for each hour of overtime work. Overtime work should not exceed 4 hours for each employee for 2 consecutive days and 120 hours per year. Compensation for overtime hours with time off is not allowed (Article 88 of the Labor Code).

Payment for work on weekends and holidays. No less than double the amount or the employee is compensated by providing another day of rest (Article 89 of the Labor Code).

Bonuses and incentive payments are determined as a percentage of the salary or the actual accrued basic salary.

Payment for unworked time includes:

Payment of basic holidays. Employees are granted the right to leave after 11 months of continuous work at a given enterprise. An employee on vacation is retained his average earnings. The minimum duration of annual paid leave is at least 24 working days per six-day working week (Article 67 of the Labor Code). The duration of leave provided in working days is calculated according to the calendar of a 6-day working week, excluding Sundays and holidays. If the duration of vacation is provided in calendar days, then the number of vacation days includes Sundays. In this case, the vacation is extended by the number of holidays and non-working days that fall on it.

In addition to basic vacations, enterprises pay for additional and educational vacations, downtime, and days off provided to donors.

36. The procedure for calculating and recording benefits for temporary disability.

Temporary disability benefits are paid to workers and employees through social insurance contributions. The basis for payment of benefits is certificates of incapacity for work issued by medical institutions and signed by the local trade union committee. The amount of temporary disability benefits depends on the employee’s length of service and his average earnings: with continuous work experience of up to 5 years - 60% of earnings; from 5 to 8 years - 80% of earnings; from 8 years and more - 100% of earnings.

To calculate benefits for time-based wages, average earnings are determined by dividing the monthly salary, taking into account allowances, additional payments and the average monthly amount of bonuses by the number of working days in the month in which the disability occurred.

To calculate benefits for piecework wages, the average earnings are determined for the last two calendar months preceding the month in which the disability occurred, taking into account the average monthly amount of accrued bonuses.

Payroll is reflected in the credit of account 70 “Settlements with personnel for wages” in correspondence with accounts for accounting costs, depending on the nature of the work of a particular employee.

	Salaries accrued to employees involved in the construction of fixed assets
	Salaries accrued to employees involved in the invention intangible asset
	Salaries accrued to employees involved in supplying the organization with materials
	Salaries accrued to employees of the main production
	Salaries accrued to employees of the auxiliary workshop
	Salaries accrued to general production personnel
	Salaries accrued to administrative and management personnel
	Salaries accrued to employees involved in product sales
	Salaries accrued to employees involved in equipment dismantling
	Salaries have been accrued to employees involved in eliminating the consequences of emergencies

One of the main obligations that an employer has to an employee in accordance with the Labor Code of the Russian Federation is the payment of wages. In addition, the employer’s responsibilities include the calculation and deduction of salary taxes to the budget. Our payroll calculator will help you do this online.

If individual entrepreneur or organizations have hired employees, then they, as employers, must calculate and pay tax deductions to the appropriate budgets at the appropriate rates.

At the same time, personal income tax in the amount of 13% is collected from the employee and transferred to the budget by the employer acting as a tax agent, and contributions to the funds are made at the expense of the organization or individual entrepreneur, i.e. the latter are not deducted from wages. For convenience, we present salary taxes in table form.

Salary taxes in 2016 in percentage table

If the amount of wages from the beginning of the year exceeds the thresholds established by the state, then the percentage of contributions to the funds may be reduced from the month of excess. The data is shown in the table:

Type of tax	Excess amount, thousand rubles.	Tax rate
Odds for 2015
	711	10%
FSS	670
Odds for 2016
	796
FSS	718

Standard deductions for children in 2016:

• The first and second child receives 1,400 rubles.
• For the third and other children, 3,000 rubles are due.
• If there is a disabled child in the family, the deduction amount is 3,000 rubles.

Important! In addition, it can be applied if the amount of salary since the beginning of the year has not exceeded 350 thousand rubles.

Thus, the employee pays 13% personal income tax, calculated from the salary, and the employer pays contributions to the funds in the amount of 30.2% from his own money. Our online salary calculator will help you with the calculation.

How to use the salary calculator

The payroll calculator allows you to calculate salaries and accrued taxes in two options:

1. From salary to taxes. In this option, you enter the amount of your expected salary, after which personal income tax is subtracted from it and contributions to the funds are calculated. The received salary amount will need to be paid to the employee in person.
2. From salary into your hands. This option The calculation allows you to calculate taxes in reverse order. Those. the amount of salary that will need to be accrued to the employee will be calculated in order to obtain the entered amount, before tax.

Oddly enough, for some reason many people are sure that wages and salary are the same thing. Because of this, confusion quite often arises: the contract states one amount, but the person receives less in person. Why? Let's figure out how to calculate salary based on salary and what you need to know for this.

Why is salary different from salary?

First of all, you need to remember once and for all that these are two completely different concepts. The salary is what you will receive in the accounting department or on your card at the end of the month, and the salary is the amount specified in the contract, this is your salary, so to speak, in “dirty” form. Various bonuses, allowances, taxes and deductions are not taken into account here - this is, so to speak, a “zero rate”, from which all subsequent calculations are made. Therefore, it is very important to figure out how to calculate your salary yourself, what these calculations depend on and how to check their correctness.

The salary is a fixed amount, it is not affected by additional payments for harmfulness, nor the number of days actually worked, nor the amount and amount of taxes withheld. However, all these factors greatly influence the amount you will receive at the end of the month.

What you need to know to calculate your salary correctly

• various coefficients can be applied to wages;
• the employee may be awarded a bonus and other payments;
• an employee may be fined for various violations;
• the employee may have obligations to pay alimony or other payments;
• an advance may be issued;
• insurance contributions are paid by the employer, and income tax is paid by the employee;

All these, as well as some other factors, reduce or increase an employee’s wages, but do not in any way affect his salary. Nevertheless, you should definitely remember about them, otherwise significant errors may be made during the calculation.

Salary calculation

In general, for this you need to apply a very simple formula that includes only 2 points:

• salary;
• bet income tax.

Everything is very simple: wages are equal to the amount of salary minus income tax, which in the Russian Federation is 13%.

Example:

Citizen N has a salary of 38,000 rubles, this point is clearly written in his contract. Over the past month he has worked conscientiously allotted days, had no fines or penalties, but did not earn any bonuses. Thus, at the end of the month N will receive:

38,000 - 13% = 38,000 - 4,940 = 33,060 rub.

Example:

The same citizen N actually went to work only 9 days out of 23 allotted working days; the rest he took at his own expense to travel to relatives. We count:

• First you need to determine the average daily earnings of N, based on his salary: 38,000 / 23 = 1652.17 rubles.
• Now let’s calculate the part of the salary that corresponds to the time actually worked: 1652.17 x 9 = 14,869.53 rubles.
• Now let’s calculate the wages for 9 days worked: 14,869.53 - 13% = 12,936.49 rubles.

Calculation of wages when taking into account bonuses and allowances

However, in practice such calculations are very rare, so let's look at how to calculate wages based on salary if an employee receives, for example, a bonus of 15% of the salary and has tax deduction per child - 750 rub. If we assume that the same citizen N worked 21 days in a month out of 24 possible, then under all the conditions described, the calculation will look like this:

• 43,700 / 24 x 21 = 38,237.50 rub. — salary for hours worked without deduction of personal income tax;
• 38,237.50 - 750 = 37,487.50 rub. — salary for actual time, taking into account tax deductions;
• 37,487.50 x 13% = 4873.375 - personal income tax, taking into account the use of deductions;
• 38,237.50 - 4873.375 = 33,364.13 - salary in hand.

How does the regional coefficient affect wages?

Sometimes you need to know how to calculate salary in conditions where, due to difficult climatic conditions, increased radiation or other harmful factors, an additional factor “for harmfulness” is added to the employee’s salary. This coefficient is also called regional, but it should not be confused with northern allowances for residents of the Far North. A similar coefficient is used in Udmurtia, Bashkortostan, Perm, Chelyabinsk, Vologda, Kurgan and other regions. The size of the coefficient is established by the Government of the Russian Federation separately for each region.

Example:

Still the same citizen N, with a salary of 38,000 rubles. and a bonus of 15%, worked all days conscientiously, tax benefit does not have. The coefficient for the region where our citizen N lives is 1.8. It should be used like this:

• 38,000 + 5,700 = 43,700 - salary + bonus;
• 43,700 x 1.8 = 78,660 - salary taking into account the coefficient;
• 78,660 - 13% = 68,434.2 rubles. - salary to payoff.

How to check the accuracy of calculations

Labor legislation clearly states that the employee must be informed of all required allowances and deductions made from his salary. In order to comply with legal requirements, enterprises usually issue pay slips that clearly state how exactly the amount that you will see in your wallet or card at the end of the month was obtained.

Now you know exactly how to calculate salary based on salary, and you can independently check the accuracy of the calculations made by the employer. If you do not understand where this or that amount came from, or your calculations do not agree with those you see on the received sheet, do not hesitate to contact the accounting department for clarification - they are obliged to explain everything to you. Perhaps you forgot to take into account some parameter. To correctly calculate your salary, you need to know exactly about all the deductions and allowances that apply specifically to you.