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

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

The procedure for counting and issuing funds

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

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

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

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

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

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

Procedure and sample calculation

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

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

• 32000/20*19=30400 rubles.

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

• 3450000*5%/98=1760 rubles.

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

• 30400+1760=32160 rubles.

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

• 32160-500=31660 rubles.

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

• 31660*13%=4115.80 rubles.

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

• (32160-4115.80)*25%=7011.05 rubles.

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

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

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

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

Payroll calculation

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

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

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

Features of calculating piecework wages

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

There are the following types:

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

Documenting

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

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

An accountant handles payroll calculations. If the enterprise is large enough, then the staff has a staff member called a payroll accountant, whose responsibilities include calculations, accruals, payments, deductions and other actions with wages and other payments and accruals of the employee.

Payroll calculations are carried out at the beginning of each month; salaries must be calculated and paid to employees by the 10th of the current month. The calculation month is the previous month (from the first to the last day of the month). To calculate and pay wages, an accountant can use standard unified forms of statements.

Documents for salary calculation

• - a form that combines the possibility of calculating and paying salaries;
• — used only for payroll calculations;
• - applies only to salary payments;
• — the document that is handed to the employee upon receipt of his salary contains a breakdown of the amount accrued to the employee.

Payroll calculation procedure

To calculate and pay salaries, an accountant must perform the following steps:

1. determine the amount of the salary portion of the salary (tariff rate) for the billing month in accordance with the time worked;
2. determine what additional payments the employee is entitled to, in addition to the salary (tariff rate);
3. withhold income tax individuals;
4. charge insurance premiums from wages for payment to extra-budgetary funds;
5. make all other deductions from the employee’s salary (advance payment, writs of execution, alimony, compensation for damage);
6. calculate salary taking into account all accruals and deductions;
7. pay the employee his salary in person.

Let's take a closer look at each of these actions.

1. Salary and hours worked

If the employee’s salary is based on the salary part, then its size may be reduced if the employee has not worked for a full month.

The salary established for the employee is paid if he has worked a full working month, in accordance with the established work schedule. If some days were not worked, for example, due to illness, vacation, absenteeism or other reasons, then the salary will be reduced in proportion to the days worked.

To record working time, a time sheet is used, for example, form T-12 or T-13, in which all attendances and absences of the employee (or only absences) are recorded during the month, indicating the reason. At the end of the month, this timesheet is transferred by the person responsible for filling it out to the accountant, who, based on the timesheet data, calculates the due salary.

Example:

Tokarev worked 18 days out of 21 workers in August 2015. Tokarev was sick for 3 days and received compensation for this on sick leave. Tokarev’s salary for a full working month is 21,000 rubles.

For 18 days worked, the salary will be (21,000 / 21) * 18 = 18,000 rubles.

____________________________________

Thus, before starting to calculate wages, you need to determine the number of days worked by the employee and calculate the salary corresponding to the time worked.

2. Additional payments.

In addition to salary, an employee may receive additional incentives and compensation payments, for example, bonuses for performing a certain amount of work, additional payments for length of service, for harmful and difficult working conditions, regional coefficient, bonuses for special merits and other payments that are provided for in the Regulations on remuneration for this position.

3. Personal income tax (NDFL)

The next step is to calculate and deduct from personal income tax salaries(income tax). As you know, wages are the employee’s income from which he must pay income tax at a rate of 13 percent. Therefore, it is necessary to calculate 13 percent of the received salary amount and pay this amount to the tax office. The balance must be paid to the employee in person.

The responsibility for calculating and withholding income tax from wages falls on the tax agent, which in this situation is the employer. The employee is paid the amount without tax.

Posting for personal income tax withholding:

D70 K68.NDFL - income tax is withheld from the employee’s salary.

4. Insurance premiums

From wages, the employer must charge insurance contributions to extra-budgetary funds (PFR, FSS, FFOMS). Insurance premiums are calculated from the accrued salary amount.

In 2015, the following insurance premium rates were established:

• in the Pension Fund of the Russian Federation - 22% (for amounts over 711,000 rubles, the rate is 10%);
• in the Social Insurance Fund - 2.9% (up to 670,000 rubles);
• in the Federal Compulsory Medical Insurance Fund - 5.1% (for any salary amount).

If the employee’s salary since the beginning of the year has exceeded 711 thousand rubles in total. (in 2015), then the contribution rate to the Pension Fund is 10% of the excess amount.

If the employee’s salary since the beginning of the year has exceeded 670 thousand rubles in total. (in 2015), then the contribution to the Social Insurance Fund from the excess amount is not paid.

Since 2015, there are no restrictions on contributions to the Federal Compulsory Medical Insurance Fund; the contribution must be calculated and paid at the specified rate, regardless of the total salary from the beginning of the year.

Insurance premiums do not reduce employees' salaries (unlike personal income tax); they are calculated from the total salary and are paid out of the employer's pocket.

5. Holds

In addition to the required payments, you also need to determine the amount of deductions that should be made by the accountant from the employee’s salary. Deductions may be associated with writs of execution for debt collection from an employee (for example, alimony, material damage, fines, penalties, etc.).

When making deductions, you should remember that their monthly amount is limited. An employee cannot be left without a salary, so Russian legislation limits the amount of deductions:

• no more than 20% - in the standard case;
• no more than 50% - for several writs of execution or if required federal laws RF;
• no more than 70% - when compensating for harm caused to the health of another person, when collecting alimony.

You should also take away the previously issued advance; according to the Labor Code of the Russian Federation, salaries must be paid to employees at least once every 2 weeks, so employees first receive an advance, and then the rest of their salary.

6. Salary calculation taking into account all payments and deductions

Taking into account the above information, wages are calculated as the sum of all accruals minus the sum of all deductions.

Wages = salary + incentives and compensation payments - deductions.

An accrual entry should be made for the received salary amount.

Payroll entry:

D20 (23) K70 - in manufacturing enterprises labor costs for production workers are written off as production costs;

D44 K70 - labor costs are included in the cost of goods and reflected in account 44

7. Payment of wages

A salary is paid calculated as a salary according to the time worked, to which all accruals are added and all deductions are subtracted.

From the amount received, contributions to extra-budgetary funds are calculated and transferred to these funds by the employer.

From the amount received, 13% of the amount is subtracted, the remaining money is paid to the employee in person.

Payment is made on the basis of a payroll or payroll statement. When receiving money, the employee signs and receives payslip, which indicates exactly why he was accrued such a salary.

In previous articles, we looked at the employees of the enterprise, noted the entries that need to be reflected in the accounting department for calculating salaries, insurance contributions, withholding personal income tax and paying wages, see them in. For a more visual representation, let's look at an example in numbers.

Examples of salary calculations in 2017– (all changes taken into account).

Initial data for calculating wages:

The organization has 4 employees on its staff: a director, an accountant and 2 managers.

We will calculate and accrue salaries for September 2015. Conventionally, we will assume that for the first 8 months of the year all employees received a full salary, did not get sick and did not go on vacation.

For convenience, we summarize the data on employees for September in a table:

Full name	Earnings from Jan. until Aug.	Days worked in September	Allowed deductions	Prize	Salary
Legachev. V.V.	480000	21	deductions for 2 children		60000
Smirnova A.A.	160000	15	deduction for 1 child		20000
Petrov P.P.	200000	21	deduction for 3 children + 500 rub.	10000	25000
Serov E.E.	200000	20	–		25000

Information about days worked is taken from the working time sheet, a sample of which can be downloaded.

Calculation example

Salary calculation for the 1st employee – director Legachev:

When calculating, we will rely on the steps described in.

For convenience, in this salary calculation example, all calculation data are rounded to whole rubles.

1. Payroll preparation

Legachev worked in full for the entire month; his salary consists of salary and bonus. There is no bonus in September.

Salary for September = 60000

1. Accounting for deductions

Legachev has two children, for each he is entitled to a deduction of 1,400, but this deduction is valid until the salary, calculated from the beginning of the year on an accrual basis, reaches the maximum value of 280,000 rubles, from January 1, 2016 - 350,000. Legachev's earnings since the beginning of the year reached 480,000, which is more limit value, so he does not receive deductions in September.

1. Withholding personal income tax

Personal income tax is defined as 13% of (the amount of salary calculated in the first paragraph minus deductions).

Personal income tax = (60000 – 0) * 13% = 7800

Thus, Legachev will receive (60000 – 7800) = 52200
Calculation for the 2nd employee – accountant Smirnova:

1. Salary calculation

In September, Smirnova worked only 15 days, so the salary corresponding to the time worked will be determined as Salary * days worked / 21. The accountant is not entitled to a bonus.

Salary for September = 20000 * 15 / 21 = 14286

1. Accounting for deductions

Smirnova has 1 child, her salary since the beginning of the year is 160,000 rubles, which is less than 280,000 rubles, she is entitled to a child deduction of 1,400 rubles.

1. Withholding personal income tax

Personal income tax = (14286 – 1400) * 13% = 1675

Smirnova will receive (14286 – 1675) = 12611

Calculation for the 3rd employee - manager Petrov:

1. Salary calculation

A month worked in full, plus Petrov received a bonus of 10,000

Salary for September = 25000 + 10000 = 35000

1. Accounting for deductions

Petrov has three children, for the first two he is entitled to deductions of 1400 rubles, for the third – 3000 rubles, in addition, Petrov, as a veteran, is entitled to a deduction of 500 rubles. Total total deduction = 1400 + 1400 + 3000 + 500 = 6300.

1. Withholding personal income tax

Personal income tax = (35000 – 6300) * 13% = 3731

Petrov will receive (35000 – 3731) = 31269

Calculation for the 4th employee - manager Serov:

1. Salary calculation

Salary for September = 25000 * 20 days. / 21 days = 23810

1. Accounting for deductions

Not allowed.

1. Withholding personal income tax

Personal income tax = 23810 * 13% = 3095

Serov will receive 23810 – 3095 = 20715

Based on this data, either the payroll statement T-49 is filled out.

For clarity, let’s summarize the data obtained in the example into a table for all 4 employees:

Surname	Earnings since the beginning of the year	Salary	Exhausted days in September	Accrual salary	Deductions	Personal income tax	To payoff
Legachev	480000	60000	21	60000	0	7800	52200
Smirnova	160000	20000	15	14286	1400	1675	12611
Petrov	200000	25000	21	35000	6300	3731	31269
Serov	200000	25000	20	23810	0	3095	20715
Total				133096		16301	116795

Calculation of wages at any commercial or state enterprise occurs in accordance with legislative acts, operating at a given moment in time. Its amount depends on the official salary specified in the employment contract, hours worked during a certain period and other details. The amount due for payment is calculated by an accountant based on a number of documents.

What is taken into account when calculating?

Today, two types of fees are most often practiced:

• Time-based . The first provides for a salary determined by the contract for the time worked - hour, day, month. Often a monthly rate is used. In this case, the final amount depends on the time worked during a certain period of time. It is used mainly when calculating salaries for employees on whom the amount of product created does not depend - accountants, teachers, managers.
• Piecework . Depends on the amount of product created over a certain period. Often used in factories. It has several subspecies, which we will consider a little later.

Thus, time-based wages stipulate that the head of the enterprise or other official is required to maintain and fill out a time sheet. It is drawn up according to form No. T-13 and is filled out daily.

It should note:

• number of working hours worked during the day;
• exits “at night” – from 22:00 to 6:00;
• out during non-working hours (weekends, holidays);
• omissions due to various circumstances.

Piece payment requires the availability of a route map or work order for a certain amount of work. In addition, the following are taken into account: sick leave, orders on bonuses, orders on the issuance of financial assistance.

After being hired, each accountant must keep analytical records of wages and record it in form No. T-54. This is the so-called employee personal account. The data specified in it will be taken into account when calculating sick pay, vacation pay and other types of benefits.

You can find out how vacation pay is calculated.

Calculation formula and examples

Time-based wages provide for payment of labor according to the time worked and the employee’s salary.

It is calculated as follows:

For monthly salary:

ZP=O*CODE/KD, where

• О – fixed salary per month;
• KOD – days worked;
• KD – number of days in a month.

For hourly/daily fixed salary:

ZP=KOV*O, where

• ZP – salary excluding taxes;
• KOV – amount of time worked;
• O – salary for one unit of time.

Let's look at an example:

Tatyana Ivanovna has a monthly salary of 15,000 rubles. There were 21 working days in a month, but since she took vacation at her own expense, she worked only 15 days. In this regard, she will be paid the following amount:

15,000*(15/21)=15,000*0.71= 10,714 rubles 30 kopecks.

Second example:

Oksana Viktorovna works with a daily salary of 670 rubles. She worked 19 days this month. Her salary will be:

670*19 = 12,730 rubles.

As you can see, the formula for calculating wages for this type of payment is very simple.

Piece payment - how to calculate?

With piecework wages, the amount of work performed is paid. In this case, prices are taken into account in relation to the volume of work.

For piecework wages, wages are calculated using the following formula:

ZP = RI*CT, where

• RI – prices for the production of one unit;
• KT – quantity of products produced.

Consider the following example:

Ivan Ivanovich produced 100 engines in a month. The cost of one engine is 256 rubles. Thus, in a month he earned:

100*256 = 25,600 rubles.

Piece-progressive

It is worth separately considering this type of payment as piecework-progressive, in which the price depends on the quantity of products produced for a certain period.

For example, if a worker produces 100 engines in a month, then he receives 256 rubles for each. If he exceeds this standard, that is, produces over 100 engines per month, the cost of each engine produced in excess of the norm is already 300 rubles.

In this case, earnings for the first 100 engines are calculated separately and separately for subsequent ones. The resulting amounts are added up.

For example:

Ivan Ivanovich manufactured 105 engines. His earnings were:

(100*256)+(5*300)=25,600+1,500= 28,100 rubles.

Other payment systems and their calculations

Depending on the specifics of the work, payment may be:

• Chord . Often used when paying for the work of a team. In this case, the wages of the team as a whole are calculated and given to the foreman. The workers divide the received amount among themselves according to the agreement existing in their brigade.
• Payment based on bonuses or interest . A bonus or commission system is used for employees on whom the company’s revenue depends (see also). Quite often it is applied to sales consultants and managers. There is a constant here fixed rate and percentage of sales.
• Shift work . The shift method of work provides for payment in accordance with the employment contract - that is, time-based or for completed volumes of work. In this case, percentage bonuses may be calculated for difficult working conditions. For non-working days, holidays payment is calculated in the amount of at least one daily or hourly rate on top of the salary. In addition, a bonus is paid for shift work from 30% to 75% of the monthly salary. Interest rate depends on the region in which the work takes place. For example, Ivan Petrovich works on a rotational basis. His monthly rate is 12,000 rubles, the bonus for work in this region is 50% of the salary (O). Thus, his salary will be 12,000 + 50% O = 12,000 + 6,000 = 18,000 rubles per month of work.

Payment for holidays and night shifts

When working in shifts, each shift is paid depending on the tariff rate of each shift. It is either established by the employment contract or calculated by an accountant.

It is worth considering that trips on weekends and holidays are paid at a higher rate - an increase in rate by 20%. In addition, exits at night from 22:00 to 6:00 also have a tariff increase of 20% of the cost of an hour of work.

Payroll taxes

When calculating wages, do not forget about taxes. Thus, the employer is obliged to pay 30% of the amount of calculated wages to the insurance premium fund.

In addition, 13% of personal income tax is deducted from employees. Let's look at how taxes are calculated.

First of all, the tax is calculated on the entire amount of wages, except in cases in which a tax deduction applies. So, a tax deduction is calculated from the total amount of wages and only then the resulting value is calculated tax rate.

A number of socially unprotected categories have the right to deduct taxes, the list of which is prescribed in Article 218 of the Tax Code of the Russian Federation. These include:

• Veterans of the Great Patriotic War, disabled people whose activities were related to nuclear power plants. The tax deduction is 3,000 rubles.
• Disabled people, WWII participants, military personnel - 500 rubles.
• Parents who have one or two dependent children – 1,400 rubles.
• Parents who have three dependent children – 3,000 rubles.

For the last two categories there is a restriction. So, after the amount of wages received from the beginning of the calendar year reaches 280,000 rubles, the tax deduction is not applied until the beginning of the next calendar year.

Example:

Ivan Ivanovich’s monthly salary was 14,000 rubles, since he worked for a full month. He became disabled while working at a nuclear power plant. Thus, his tax deduction will be 3,000 rubles.

Personal income tax is calculated for it as follows:

(14,000 – 3,000)*0.13= 1430 rubles. This is the amount that must be withheld when receiving wages.

Thus, he will receive in his hands: 14,000 – 1430 = 12,570 rubles.

Second example:

Alla Petrovna is the mother of two minor children. Her salary is 26,000 per month. By December, the total amount of wages paid to her will be 286,000 rubles, therefore, no tax deduction will be applied to her.

Payment procedure and calculation of delays

According to the same legislation, wages must be paid at least 2 times a month. They provide an advance payment, which is issued in the middle of the month, and the actual salary.

The advance on average ranges from 40 to 50% of the total amount of payments, the rest of the payments are issued at the end of the month. Usually this is the last day of the month; if it falls on a weekend, it is the last working day of the month. If wages are not paid on time, the employer is obliged to pay a fine.

In addition, compensation is provided for the employee, which is issued upon his request and is 1/300 of the rate for each day of delay.

Video: Simple payroll calculation

Familiarize yourself with the basic nuances of calculation and payroll. An experienced accountant will tell you how to correctly calculate wages depending on the wage system you choose.

The calculation of wages is carried out by an accountant based on a number of documents. There are two main wage systems: piecework and time-based. The most popular time-based wage system is quite simple and is used in most industries.

When getting a job, any person naturally plans to receive a salary. And this is correct, because every work must be paid. But in order to pay an employee his earnings, it is necessary to draw up a number of documents and calculate wages. How exactly to do this? Let's understand the issue.

Salary and rules for its payment

All important issues regarding the payment of wages are regulated in our country by the Labor Code, and the state acts as a guarantor of labor relations, which means supervision and control over timely payment of labor and compliance by employers with payment deadlines. Article 136 of the Labor Code clearly defines the timing of payment of wages: twice a month.

This rule is not canceled by any provisions on the remuneration of personnel adopted in specific institutions and organizations, since according to the law, the internal documents of the organization cannot worsen the position of the employee in comparison with the conditions established by the Labor Code. This means that if an enterprise, by its internal regulations on wages, has established the payment of wages once a month, it is breaking the law, which may entail administrative liability. As for clear deadlines (dates for payment of wages) in a month, they are established by internal regulations, labor and collective agreements and cannot be violated.

As a rule, most organizations pay employees advance wages and the wages themselves, although the Labor Code speaks specifically about paying wages twice a month. If we are talking about an advance - a small amount towards wages - it is necessary to clearly stipulate the terms and amount of the advance and secure this in a local act within the organization, notifying the bank through which the payments are made, and Federal Treasury. It is worth noting that the advance, unlike wages, does not depend on the volume of work performed or on the time worked. Its size is determined by the organization, and the amount remains the same each time.

Documents for calculating wages, which are drawn up upon hiring

The basis for calculating wages are the documents that are drawn up when an employee is hired. These include employment contract(contract) and employment order. One copy of the order (or an extract from the order) is sent to the accounting department, where, on its basis, a personal account is opened for the employee and personal card. The order indicates the exact date on which the employee was hired, the amount of salary, bonuses and additional payments, incentive payments that will be paid to him. If these documents are completed correctly and are received by the accounting department on time, then wages will be accrued and paid to the employee in a timely manner.

Other documents for payroll calculation

Wages in any organization are calculated in accordance with established tariffs, prices, regulations on remuneration and according to information about the time worked by employees. Therefore, in order to answer the question of how to calculate wages in a particular organization, you need to study not only the provisions of the Labor Code, but also the internal documents of the enterprise. After all, to calculate wages, an accountant will need an order to hire an employee, a staffing table, an employment contract, a time sheet, and documents confirming the amount of work performed (for piecework wages). In addition, there are a number of documents that can change the amount of wages upward or downward. These include orders for bonuses for employees, memos, collective agreements, and regulations on remuneration.

Time and piecework payment

In state-owned enterprises, the system of remuneration for employees and the procedure for calculating wages is determined by the state, and in private enterprises - by the owner. At the same time, regardless of the type of organization, employees must be paid in full compliance with the Labor Code Russian Federation. Today, there are time-based and piece-rate forms of remuneration.

• Time-based payment implies payment for an employee’s work depending on qualifications, established salary and time worked. Working hours are recorded by an authorized employee in a time sheet, which indicates the number of hours worked for each working day, the number of night hours (if the position requires night work), the number of hours worked on holidays and weekends (if such work took place) And so on. The report card also indicates absences from work due to temporary disability, vacations, absenteeism, and weekends. The time sheet in this case is the main document for calculating wages, so it must comply with Form T-13 and legal requirements, have all the necessary details and be filled out correctly.
• And piecework wages depend on the work performed or the quantity of products produced. In this case, the basis is the prices that the enterprise sets for manufactured products or work performed and the volume performed by the employee, which is taken into account in special documents (they are kept by site foremen, shift supervisors, foremen or other employees who perform such functions). Forms primary documents, in which records are kept of the products produced by each employee or the work performed, the enterprise can develop independently. These can be either acts of completed work, or orders or route sheets (for transport companies). Typically, an enterprise's prices for specific work or products are constant. This means that to calculate wages, you need to multiply the amount of work performed or products produced by the piece rate. There is also piecework-bonus payment, when earnings consist of payment for work actually performed and a bonus, which can be set at a fixed or percentage. And for those organizations that have auxiliary and service production, which are necessary for the main production, an indirect piecework wage system is characteristic. Under such a system, workers in auxiliary production receive wages based on a certain percentage of the total earnings of employees in main production. Organizations that employ primarily production teams often pay wages using a piece-rate system. It is based on prices, and they, in turn, depend on the quantity of products that were produced during a specific period. Crews receive salaries according to a lump sum system, when the entire amount is divided between team members, depending on the time worked by each employee.

Labor fund

In order to correctly pay salaries to employees, it is necessary to calculate the wage fund, which includes:

• accrued amounts of wages (in kind and cash) and payments for unworked time (study leaves, labor of minors, forced absenteeism, downtime that did not occur through the fault of the employee, advanced training courses);
• allowances (if any), additional payments, remunerations, incentives and bonus payments (these include one-time bonuses, long service bonuses, material aid, one-time remuneration based on work results, payment for parental leave, compensation for unused vacation);
• compensation, payments for housing, food, fuel (if provided).

Of course, the calculation of the wage fund in different organizations will be slightly different, but everywhere this fund is calculated based on the planned working time, production volume at tariff rates and piece rates. The most commonly used system for planning the wage fund is individual categories workers who differ in their payment system. This means that you need to separately plan the wage fund for managers, specialists, employees, piece workers and temporary workers (for this, the wages of workers in each group are calculated), and then calculate the total wage fund.

Features of payroll calculation

Let's take a closer look at two payment options:

• Payment of salaries with advance payment. If the company pays employees an advance and salary, then you need to provide documents for accruals once a month. The advance is paid for the first half of the month and goes towards future salaries. Its size is agreed upon in advance and does not depend on the time worked, therefore, no salary is accrued (and therefore no need additional documents: time sheets or closed work orders), and is not reflected in the credit of account 70. This means that neither personal income tax nor social insurance contributions are charged, since the advance is not subject to taxation (but wages, which relate to remuneration for work performed, are). Then, based on the results of the month, wages are calculated, which serves as the basis for taxes and fees in Pension Fund and the social insurance fund.
• Payment of salaries for the first and second half of the month. If the internal documents of the organization establish the payment of wages twice a month, as required by the Labor Code, then all documents for making accruals must be submitted to the accounting department twice a month. When paying salaries twice a month, the question arises about payment of personal income tax and fees: how to pay, once or twice a month? The answer to this question is given quite clearly by Article 226 Tax Code RF. It says that personal income tax and social tax you need to pay once a month, but contributions to the pension fund should be paid twice a month.

Salary calculation example

Let's try to make a simple calculation of the wages of an employee with time-based earnings. In the initial data: salary - 15,000 rubles and the right to standard deduction, the amount of which by law is 400 rubles per month.

Personal income tax is calculated using the formula: (salary - 400 rubles) x 13/100

In monetary terms it will look like this: (15,000 - 400) x 13/100 = 1,898 rubles.

If an employee does not work all working days in a month, then his salary will naturally be less. In this case, you must first calculate the cost of days worked based on the salary. Let’s say that the employee was on sick leave and worked only 15 out of 21 working days. Then we get: 15,000 / 21x15 = 10,714.29 rubles.

We calculate personal income tax: (10714.29 – 400) x 13/100 = 1341 rubles, and the amount due for handout: 10714.29 – 1341 = 9373.29 rubles. Of course, if the company provides additional payments or the employee has the right to other tax deductions, they are also taken into account when calculating wages, as well as possible deductions.

Taxes and withholdings

It must be said that there is some difference between the accrued wages and the amount that the employee receives in hand. Real wages are the difference between accrued wages and the amount withheld. What is the withheld amount? Article 137 of the Labor Code of the Russian Federation clearly defines the types of possible deductions, which include:

Thus, the employee receives the amount of accrued wages, which has decreased by the amount of all deductions. But here it is worth saying that the law stipulates the possible limit of deductions from each salary: it should not exceed 20%. For special cases, a threshold of 50% is provided, which cannot be exceeded even if it is necessary to withhold on several writs of execution.