In accordance with the concluded agreements with employees for the fulfillment of their duties prescribed by job descriptions, the employer, regardless of who he is, an entrepreneur or a legal entity, must accrue and pay remuneration on time. At the same time, the minimum wage is established by law.

Salary is the remuneration that a business entity must pay to its employees.

Its size is determined by the employment contract signed by the employee with the company management. At the same time, the employer determines the salary based on the current one at the enterprise, as well as such local acts as the Regulations on remuneration, Regulations on bonuses, Internal regulations, Collective agreement, etc.

The Labor Code of the Russian Federation defines provisions on social guarantees and benefits that must be taken into account when calculating employee benefits.

Payment can be made either for time worked or for work performed.

The main document for its definition is. It is necessary for all remuneration systems. To calculate piecework wages, you also need work orders and other documents to record production.

The Regulations may also provide for bonuses as incentive payments.

According to current standards, employees are paid not only remuneration for their work, but also rest time, downtime, periods of incapacity, as well as other compensation payments.

There are additional payments for working on weekends and holidays, overtime and night time, as well as additional payments for combined work, special working conditions, etc. In any case, when calculating these amounts, you need to take into account the information from the working time sheet, relevant legal norms, etc. .

In addition, it is necessary to take into account the area in which the organization or individual entrepreneur operates, since regions and regions can establish regional increasing coefficients, as well as “northern” allowances. So, for example, when carrying out activities in the Sverdlovsk region, the employer must add another 15% to the salary. But such coefficients are not available in all regions; in Moscow they are completely absent.

Important!In accordance with the Labor Code of the Russian Federation, salaries must be paid no less than twice a month. The calculation should be made on the basis of the time actually worked by employees in each part of the month. Paying fixed amounts in advance if they do not correspond to the timesheet is a violation and may result in the employer being held liable.

The main document for calculating wages is the one by which the salary is calculated and the one by which it is paid. Here not only the accrual amounts are recorded, but also deductions are made from the salary.

Minimum wage amount

The law establishes the minimum monthly wage. It is necessary to regulate remuneration when it is determined in employment contracts. According to the Labor Code of the Russian Federation, the employer does not have the right to set the employee’s wages below this amount, provided that he has worked the standard duration.

This amount is approved every year, and sometimes several times during a given period. There is a general minimum wage for the whole country, as well as a regional one. It is also used in determining various benefits, including disability benefits in the absence of work experience.

It is worth noting that if an organization operates in an area where regional coefficients or “northern” bonuses are applied, then the minimum wage in the company is compared with that established by the state before applying these bonuses.

Important! Since January 1, 2016, the minimum wage in Russia is 6,204 rubles. Please also note that the minimum wage has been increased again since July 2016, thus, from 01.07 a new standard in the amount of 7,500 rubles comes into force. Note that regions can set increased rates, so the minimum wage in Moscow is 17,300 rubles, and in St. Petersburg 11,700 rubles.

Salary taxes paid by the employee

Personal income tax

According to the Tax Code of the Russian Federation, an employee’s income, which includes almost all payments provided for in a concluded employment contract, must be subject to personal income tax. The responsibility for calculation and payment rests with the employer, who acts as a tax agent. That is, he deducts taxes from wages before paying them.

There are two rates that are used to determine the salary tax for a resident - 13% and 35%. The first is mainly used to calculate income tax on wages received by an employee; it also calculates tax on income received from dividends (until December 1, 2015, income from dividends was calculated at a rate of 9%). The second applies if an employee receives gifts or winnings in an amount exceeding 4,000 rubles.

For non-residents, that is, persons arriving in the Russian Federation for less than 180 days, a tax rate of 30% should be used.

Attention! An organization or individual entrepreneur, as a tax agent, must calculate and pay personal income tax on the income received by citizens, after which reporting is provided - once a year and quarterly.

There are currently no other payroll taxes.

Tax deductions

The Tax Code of the Russian Federation allows an employee to take advantage, if available, of the following deductions when calculating tax:

• Standard - provided for children, as well as in certain cases for the employee himself;
• Social - this deduction represents a reduction in the tax base by the amount of expenses for education, treatment, etc.;
• Property - a person can use it when buying or selling property (car, house, apartment, etc.);
• Investment – ​​it can be used when performing transactions with securities.

These standard tax deductions are applied after the company has paid personal income tax to the budget and do not affect the tax base when calculating taxes on an employee’s salary.

Standard deductions for children in 2017

The main benefit when calculating personal income tax is the standard deduction for children. Its size depends on their number, as well as the child’s health condition:

• 1400 rubles for the first;
• 1400 rubles for the second;
• 3000 rubles for the third and subsequent children;
• 12,000 rubles (trustees 6,000 rubles) for each disabled child under 18 years old or up to 24 years old when receiving full-time education.

For example. The employee has two children in the family, whose age does not exceed 10 years. The monthly income is 20 thousand rubles. If you do not apply the deduction, then the personal income tax will be 20 thousand rubles. * 13% = 2600, respectively, he will receive 17,400 rubles in his hands. However, by writing an application for the use of deductions, he has the right to reduce the tax base on his salary by 2,800 rubles for two children.

Applying deductions we get the following:

The base for calculating income tax will be 20,000 – 2800 = 17,200, so the personal income tax in this case will be 17,200 * 13% = 2,236 rubles. The employee's savings will be 364 rubles. In some cases, the employer pays the income tax itself without collecting these amounts from the employee, so it is always worth using this benefit.

If the employee is a single parent, then the amount of this deduction is doubled.

Important!These benefits can be used as long as the employee’s cumulative earnings from the beginning of the year do not exceed 350,000 rubles. In a month where this amount exceeded the permissible threshold, the deduction is not applied. From the beginning of next year, the base for deductions is calculated from zero. To receive it, the employee must write to the employer.

Income tax benefits for the employee himself:

• 500 rubles per month are provided to Heroes of the USSR and Russia, participants in combat operations, war veterans, Leningrad siege survivors, prisoners, disabled workers of groups 1 and 2; as well as persons who took part, were evacuated during the Chernobyl accident, etc.
• 3000 rubles - to victims of radiation exposure, disabled people of the Second World War and other military operations.

Salary taxes paid by the employer

When paying wages to its employees, any employer must accrue and pay insurance premiums for this amount.

Taxpayers in the general regime and “simplified” taxpayers use the general tariff, which is equal to 30% (PFR+MHIF+FSS). However, there are limits to the base, upon reaching which the interest rate may change.

Salary taxes in 2016 in percentage table:

Name of contribution	Base rate	Maximum base in 2016	Maximum base in 2017	Rate upon reaching the limit base
Pension Fund	22%	796,000 rub.	876,000 rub.	10%
Social insurance	2,9%	718,000 rub.	755,000 rub.	0%
Medical insurance	5,1%	Not installed	Not installed	–
Injuries	From 0.2% to 8.5% depending on the type of activity	Not installed	Not installed	–

The maximum base for contributions for 2017 was established on the basis of Government Resolution No. 1255 approved on November 29, 2016.

The insurance premium base is calculated for each employee separately. For this purpose, a special card for recording amounts paid can be used. But a company can develop its own format for this document.

In addition, if the enterprise has workplaces with harmful or dangerous working conditions in accordance with the work carried out, it is necessary to charge additional payments to the employees working in them. The rate, depending on the conditions, varies from 2% to 8%. There is no base limitation for such accruals.

Important! If the taxpayer is on a simplified system and is engaged in a preferential type of activity, then he does not pay contributions to health insurance and social security at all, and to the pension fund at a preferential rate - only until the maximum base is reached.

Payroll example

Let’s say an organization or individual entrepreneur operates in the Sverdlovsk region. Let's take the example of manager Vasiliev, whose salary depends on the amount of time worked. In accordance with the staffing table, his salary is 50 thousand rubles monthly. The employee has three minor children. The billing month is June. According to the production calendar for 2016, there are 21 working days in June, but the employee worked only 20 days.

Step 1. Determining salary

The first step is to determine his salary. Since Vasiliev worked not 21 days, but 20, we calculate his daily income, for this 50 thousand rubles. divide by 21 days, we get 2,380.95 rubles. Now we multiply by days worked: 2380.95 * 20 = 47,619 rubles.

Step 2. Surcharge factors

Due to the fact that the organization operates in the Sverdlovsk region, the employee must receive a bonus of 15%. So, we get 47619 + 47619 * 15% = 47619 + 7142.85 = 54761.85

Step 3: Apply deductions

The next step is to take into account the employee’s deductions, if he has any. In our case, Vasiliev has 3 children. For the first two he gets 2800 rubles, and for the third he gets 3000 rubles, so in total we get 5800 rubles. Before applying the required deductions, it is necessary to compare his income from the beginning of the year with the threshold of 350 thousand rubles established for 2016, exceeding which the deduction is not applied.

In our case, income since the beginning of the year is less than 350 thousand rubles. Therefore, to calculate personal income tax we will take the amount 54761.85 – 5800 = 48961.81

Step 4. Calculation of personal income tax

Now we calculate the income tax, which is 13%. Let's take the amount taking into account the use of deductions and carry out the calculation: 48961.85 * 13% = 6365.04 rubles.

Step 5. Salary “in hand”

After income tax is deducted from the employee’s income, he should receive 54,761.85 – 6365 = 48,396.85.

Step 6. Calculation of taxes paid by the employer

Next, the employer must, from his own funds, calculate and pay taxes to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund and accident contributions in accordance with the established rates indicated in the table above. Taxes will be calculated from wages, before personal income tax is deducted from it, i.e. from the amount of 54761.85, we get:

Pension Fund (22%) = 54,761.85 * 22% = 12,047.61 rubles.

Compulsory medical insurance (5.1%) = 54761.85 * 5.1% = 2792.85 rubles.

FSS (2.9%) = 54761.85 * 2.9% = 1588.09 rub.

Accident contributions (0.2%)= 54761.85 * 0.2% = 109.52 rub.

The total amount of taxes paid by the organization for an employee will be: 16,538.07 rubles.

Attention! To calculate an employee’s salary and taxes, you can use ours, which makes calculations in two variations: you can enter salary before tax and based on salary “in hand”.

Salary payment deadline

In June, amendments to the Labor Code were adopted, which redefine the deadline for paying wages in 2016 to an employee.

Now the payment date cannot be set later than 15 days from the end of the period for which it was accrued. In this case, payments must be made at least every half month. This means that the advance must be paid no later than the 30th of the current month, and the remaining balance no later than the 15th of the next month.

At the same time, the exact date when these events occur must be fixed in local regulations on internal regulations, employment contracts, wage regulations, etc.

Also, the same amendment increased compensation for delayed salaries. Now it is calculated as 1/150 of the Central Bank Key Rate of the amount of unpaid earnings for each day of delay. Administrative fines for this offense imposed on an official, entrepreneur or company have also become larger.

Deadlines for paying taxes on payroll

In 2016, a single date for transferring personal income tax from wages was introduced. Now it needs to be transferred to the budget no later than the day after the employee’s salary is paid. It doesn’t matter exactly how it was made - on a card, from a cash register or any other. However, this rule does not apply to sick leave and vacation pay.

For these two types of payments, income must now be transferred no later than the last day of the month in which they were made. This makes it possible not to pay taxes to the budget for each employee, but with one payment for everyone at once.

Failure to pay taxes on time may result in penalties. They are calculated taking into account 1/300 of the refinancing rate for each overdue day.

Important! Salary contributions in 2016, which include pension, medical, social insurance and injuries, must be paid no later than the 15th day of the month following the reporting month. If this time falls on a weekend or holiday, the deadline is transferred to the first working day after the rest.

Any accountant, or even just an employee of an organization, needs to know how to correctly calculate payroll. Laws are constantly being amended, so you need to stay up to date with all the latest developments.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

general information

Let's look at the basic definitions, current regulations, and how the payment fund is formed.

Salary	Funds that are transferred every month to an employee
Payment Fund	The total amount of money distributed when paying out funds
Time-based	Depends on hours worked during the billing period
	The amount of payments is determined by the work performed or products produced
Replaceable	One type of schedule that involves changing working hours depending on the shift
	Cash paid to an employee for future periods
Northern surcharge	Bonus for working in the northern regions
Regional coefficient	Allowance to compensate for increased labor costs in certain regions
	Severance of labor relations

Normative base

The main nuances are regulated by the following legal acts:

Normative act	What regulates
Labor Code of the Russian Federation	Salary calculation and payment
Resolution No. 922	Average salary calculation
306-FZ	Payment of salaries to military personnel
State Statistics Committee Resolution No. 1	The procedure for filling out primary documentation
Article 12 of the Federal Law “On Enforcement Proceedings”	List of enforcement documents for withholding funds
Tax Code of the Russian Federation	Taxation
Federal Law “On Accounting”	Accounting and business operations

The texts of the documents can be downloaded here:

Formation of the wage fund

The fund is formed from:

• funds to pay salaries;
• carried out due to downtime of the organization, for forced absences;
• salary allowances;
• bonuses.

Accrual procedure

Let's consider how salaries are calculated, what primary documents exist and what forms of remuneration can be used in organizations.

Primary documentation for payments

The primary documentation for payment of earned funds are:

• time sheet;
• order on awarding a bonus;
• work order for piece work;
• order on the appointment of financial assistance;
• executive document;
• application for tax deduction;
• certificate of completion;
• route sheet;
• other documentation.

Compound

Salaries are usually divided into basic and additional. Let's look at how to distinguish them.

Main

The main one consists of the following types of material rewards:

• salary or piece income;
• cash payments as a percentage of the amount of goods sold;
• profit of an intangible nature;
• bonuses for overtime work;
• additional payments to the salary.

Additional

Additional include:

• cash payments for and temporary disability;
• downtime compensation;
• costs associated with travel or food;
• profit that was received outside the billing period;
• other allowances and bonuses not directly provided for in the current form of remuneration.

Form of payment

Remuneration may be piecework or time-based. Let's consider the main nuances of using these systems.

Piecework

In the piecework form, the total amount of funds earned is calculated based on the volume of work performed or products produced.

Time-based

With time-based wages, wages are determined based on the number of hours actually worked, regardless of how many products were produced and how much work was performed.

General procedure and methodology for calculating wages in 2020

Just above we cited the legislative acts that regulate the calculation and calculation of wages.

But what formula can help make the calculation?

Formula

Let's consider what formula is used to calculate piecework and salary.

By salary

Salary by salary = salary part / number of working days for a certain period * number of days worked + amount of bonuses – personal income tax – amounts withheld from wages.

Piecework

Salary = piece rates * quantity of products produced + amount of bonuses + additional payments - personal income tax - deductions from wages.

How to calculate salary?

Salary is calculated using the formula given just above. However, when calculating, it is necessary to take into account some nuances. Let's look at them in more detail.

With northern and regional coefficient

So the formula looks like this:

Salary taking into account the coefficient = the value obtained by calculation using the formula * regional or northern coefficient.

The amount of personal income tax must be subtracted from the result obtained.

For a full and partial month

The salary for a full month is determined by the above formula. But what if the employee has not fully worked the period?

Salary for an incomplete month = value obtained by calculation using the formula / number of working days for a certain period * number of actual days worked.

By days

Wages for one day = value obtained by calculation using the formula / number of working days in the period.

In a year

When calculating wages for the year, it is customary to use the average daily earnings:

Average salary per day = amount of salary for the year / number of months / 29.3.

If the employee was on vacation

If an employee has taken a vacation, the salary will be calculated using the following formula:

Wages, if there was a vacation in the billing period = employee’s salary / total number of working days in the period * number of days actually worked in the month.

With advance payment

The advance amount is calculated using the following formula:

Advance = employee salary / number of working days for a certain period * number of working days in the month before the date of payment of the advance.

After sick leave

Salary excluding temporary disability benefits is calculated as follows:

Wages after sick leave = employee’s salary / number of working days in a month according to the production calendar * number of days worked excluding those spent on sick leave.

In your arms

The employee receives his salary twice a month - an advance and the main part.

In this case, personal income tax is withheld from the main part and is not produced.

At 0.5 and 0.25 bets

When calculating partial bets, the following formulas are applied:

salary for 0.5 rate = employee's salary for full time * 0.5;

salary for 0.25 rate = employee's salary for full time * 0.25.

Upon dismissal at the initiative of the employee

Payroll is calculated for the period from the date of payment of the last salary to.

The calculation takes the period from the end of the last vacation until the date of dismissal.

Calculation examples

Example No. 1.

The employee's salary is 20,000 rubles. The advance is issued on the 11th of the month, the main part of the salary is paid on the 3rd. You need to calculate your salary for March 2020.

Solution:

According to the production calendar in March 2020:

• 21 workers;
• 10 days off.

There were 7 working days before the advance payment: 20,000 / 21 * 7 = 6,667 rubles - the amount of the advance.

The main part of the salary will be: 20000 / 21 * (21-7) = 13333 rubles.

Example No. 2.

The employee was hired on April 14, 2020 for the position of equipment adjuster with a salary of 13,000 rubles. How to calculate the basic salary for this partial period?

Solution:

Let's use the production calendar for April 2020:

• 21 workers;
• 9 days off.

Let's use the formula for calculation: 13000 / 21 * 12 = 7429 rubles – wages for the period from April 14 to April 30, 2020.

How to calculate piecework payment?

To calculate piecework wages, you need to know the piecework prices per unit of production and the number of goods produced.

The calculation algorithm for piecework payment is given above.

Emerging nuances

Let's consider the nuances of calculation in some cases.

With a shift schedule

When scheduling by shift, we will use the formula for calculating by hour:

Wages for a shift schedule = number of hours actually worked per shift * hourly rate.

Calculation of deductions and taxes

The personal income tax rate is 13%.

Personal income tax is withheld once a month from the main part of the salary. Advance payments are not subject to income tax.

Calculation of additional wages

All additional allowances are summed up and ultimately form the final salary value:

Total salary = salary + sick leave + vacation pay + travel allowance.

Amount "13 salaries"

Is the employee's salary level. The desire, zeal, and interest of the employee to take initiative and conscientiously fulfill the obligations assigned to him depend on this.

The level of remuneration directly depends on education, qualifications, professional experience, complexity, intensity, and the number of functions performed at work. Therefore, the procedure for calculating wages is quite complex, and its payments are subject to certain rules.

What does the salary depend on?

The concept of “wages” is several dozen terms that are used in the process of calculating and paying remuneration due to an employee for his physical or mental efforts. In addition to the listed criteria relating to education, qualifications, experience, complexity, volume of work, there are a number of conditions that directly affect the income the employee receives.

Personal income taxes are calculated on the entire accrued amount of wages in the amount of 13% (the rate for residents of the country). If the citizen is not a resident (foreigner), 30% of the income tax will have to be withdrawn from him. After they are withheld, the remaining amounts indicated in applications and other decisions (documents) are withdrawn.

When and how are salaries paid?

Payment methods

To avoid possible abuses by negligent managers, it was determined at the legislative level when salaries and their main components should be paid. Namely:

• advance payment (salary for the first part of the month) is paid from the 16th to the 31st of the reporting month;
• the remainder of the salary for the reporting month must be paid to the employee from the 1st to the 15th of the next month;
• payment is made no later than three days before the start of the vacation;
• In case of dismissal, the calculation must be made on the last day of work, which is the day of dismissal.

Remember, the employer is obliged to establish clear dates for the payment of advance payments and wages in the collective agreement and communicate this information to the employee. If this date coincides with a weekend or holiday, remuneration must be paid on the last working day preceding such a day off.

It should also be taken into account that violation of the established deadlines for payment of wages will have legal consequences for the employer. You will have to pay an administrative fine. In case of malicious evasion of compliance with legal requirements regarding the payment of money earned to employees, criminal liability may arise.

Salaries must be paid in money. If the company provides for payment in kind for work performed, its ratio to the employee’s income earned during the period of work should not exceed 20% in monetary terms. Among other things, this method of payment for labor must initially be reflected in the company’s collective agreement, as well as in the employment contract with the employee.

An employee can receive earned money in several ways:

1. Through the company's cash desk in cash.
2. By transferring to a bank card in cashless form.
3. Through a bank cash desk using your passport (in case of loss or expired bank card and the company does not have its own cash register).

As a rule, the company is responsible for issuing a bank card to pay money due to an employee for work. In this case, the employee has the right to independently choose the bank in which he wishes to be serviced.

In case of a change of bank, in order for the money to go to the correct account in a timely manner, the employee must submit a corresponding application to the company’s accounting department no later than 5 days before the day of actual salary payment.

How sick leave is calculated and paid

Calculation of sick leave payments

Almost every employee faces a period of temporary disability. The law stipulates that they must be compensated.

In order to receive money for the sick leave period, the employee must provide the company’s accounting department with a closed sick leave certificate in the prescribed form. The absence of such a document is grounds for refusing to pay an employee for days of illness, even if he provides a certificate from the attending physician.

To calculate the amount of sick leave due to an employee, it is necessary to calculate his average daily earnings for the previous two years of work. This is done by a simple mathematical calculation - the resulting amount is divided into seven hundred and thirty days. The level of payments that an employee receives directly depends on his or her insurance coverage. It will be:

• sixty percent if the employee had previously worked for less than 5 years;
• eighty percent, when the level of insurance experience is more than 5, but not more than 8 years;
• One hundred percent will be received by employees who have worked in the company for over 8 years.

Further calculation is a simple multiplication of sick days by the insurance percentage and the average amount of earnings obtained by calculation for one day.

It should be noted that the calculation of the amount of sick leave due to a woman planning to become a mother is carried out a little differently. Here, in all cases, an insurance coefficient of one hundred percent is applied, regardless of the employee’s length of service. At the same time, when calculating the average earnings for one day, based on the income of two years’ earnings, all sick days, maternity days, and related vacation pay are deducted.

Remember, the calculation of compensation due to an employee due to illness will begin only after the officially approved sick leave has been submitted to the company’s accounting department. The money is usually paid on your next paycheck (next month).

Calculation and payment of vacation pay

Compensation for vacation days is also clearly regulated. This amount is calculated based on the average daily earnings received for a period of work equal to the previous year. Typically, this involves dividing the total income received in the form of wages by twelve months, as well as by the average number of days in a month (this value is 29.4).

When calculating the amounts due for vacation pay for employees who have not worked a full calendar year, it is necessary to multiply the fully worked months by the average number of days, and also add the days worked in an incomplete month. Next, the salary received for the entire period is divided by the total number of days worked and the average daily earnings are displayed. Then the daily income and the number of days of vacation provided are simply multiplied.

Remember, vacation pay must be paid three days before the start of the vacation. That is why the employee is required to apply for vacation two weeks before its actual start, so that HR and accounting workers have time to fill out documents, calculate vacation pay and ensure their timely payment.

A similar principle is used to calculate average earnings for periods when an employee is sent on a business trip.

Responsibility for incorrect accrual

Who is responsible for errors in payroll?

Cases of incorrect calculation of wages, underpayments, and overpayments arise quite often. The algorithm of actions for such errors will depend on the consequences and harm caused to the employee (enterprise):

1. If an employee is paid excess money, the excess amount will be withheld in the next salary (when it is not possible to withhold due to the dismissal of an employee, the amount will be withheld from the accountant who made the mistake).
2. When, due to an accountant's error or due to the lack of necessary information, the employee was not paid in full the remuneration due to him, he will be paid in addition in the next month after the discovery of salary payment.
3. If there is a delay in payment of wages due to the fault of the employer, an administrative fine (in case of malicious violation of the law - criminal liability) will be applied to its manager.

Remember, all responsibility for calculating and paying wages lies with the company administration. The employee is provided with monthly payslips as a means of monitoring earnings. There is no statute of limitations on payment of money due as salary.

Examples of calculation and payroll are described in detail in this video:

Form for receiving a question, write yours

Of course, payroll is a key part of the entire work process for an employee. Any citizens of the Russian Federation who are capable of working fully should know all the nuances regarding wages and how they are calculated.

Various payment systems

First of all, when applying for a job, you need to familiarize yourself with what kind of remuneration system and possible methods of stimulation exist in a given organization. Any company is subject to an extensive collection of various local regulations.

When determining the method of issuing wages, the accounting department pays attention to the list of specific documents regulating this issue. To be more specific:

• Internal labor regulations.
• Collective agreements.
• Various types of provisions containing comprehensive information about possible monetary incentives for active work.
• Regulations determining the remuneration of employees.
• Staffing schedule.
• Specific clauses contained in the employment agreement between management and employees.
• Other local regulations containing information regarding wages.

The principle of calculating an employee’s income is based on a document recording the amount worked, that is, a working time sheet. Remuneration systems are divided into two broad groups:

• Piece-rate wage system. The key difference is that the amount of income directly depends on how much final product the employee produced or how many services he provided. That is, directly proportional to the activity of work activity.
• The time-based wage system is a slightly different way of determining earnings. Here the predetermined salary of the employee plays a key role. That is, some amount that depends on the employee’s job position and his staffing schedule.

Any payroll procedure provides for the possibility of allowances. These are incentives for:

• Long experience.
• Excellent work result.
• Workplace activity.
• Intensity.
• And other activities aimed at the benefit of the organization.

Time clock

Let’s consider the simplest version of a time-based or time-based bonus system for calculating an employee’s income for work. Its simplicity lies in the fact that when determining the amount, only two quantities are taken into account:

• The rate is hourly or daily.
• Monthly salary.

The formula for calculation is also not something complicated. In this case, a fixed daily tariff rate is taken into account. Externally it looks like this:

ZP = CD x SD, where

• “ZP” represents the amount of wages that was accrued for a month of work;
• “KD” is the number of days that the employee actually worked according to the timesheet;
• “SD” is the employee’s tariff rate.

In the case when the calculation is based on the hourly rate, the value is multiplied with the monthly amount of time actually worked, of course, the unit of measurement is hours.

An ideal example would be this situation:

“According to Ivanov’s employment contract, Ivan has an hourly wage worth 50 rubles/hour. Last month he actually worked about 170 hours. It turns out that the amount of money he will receive is 50 x 170 = 8,500 rubles.”

Time-based salary rate

Employees of the organization, according to the agreement, receive amounts in the form of salary. Let’s assume that they have worked for a full month and will receive 100% of their income for this. When working hours are not fully worked out, that is, do not meet the standards, the salary must be adjusted taking into account the efforts that were actually expended.

In this case, the formula is:

ZP = OK / HD x FD, where

• ZP – the amount of wages that was accrued for the month;
• OK – employee salary;
• HD - a standardized idea of ​​the number of working days in a month;
• FD - how much the employee actually worked.

Of course, any formula presented in a time-based wage system does not include various types of incentive or incentive allowances, as well as bonuses. After calculation, it is necessary to subtract personal income tax, which is often equal to thirteen percent. Only after this the employee receives the funds he honestly earned.

It is possible to receive honestly earned rubles both through a cash register and on a debit/credit card, subject to writing an application to your superiors about this method of charging funds.

The procedure for calculating wages is a clear algorithm. However, you should carefully make calculations, since the procedure is extremely painstaking. If due care is taken, there should be no errors in the calculation, and the process itself will not take much time.

Payroll calculation is a mandatory monthly procedure at every enterprise that employs employees. This process is inseparably associated with contributions to the tax office and, accordingly, requires high attention and enormous responsibility.

Salary calculation procedure

So, let’s look at how wages are calculated and other related nuances. The main points of this process in our state are regulated by the Labor Code, and the government acts as the guarantor of the relationship between employer and employee. This means that careful monitoring and control is carried out on the timely payment of employees and compliance by employers with payment deadlines. Article 136 of the Labor Code determines the period for calculating wages - twice a calendar month.

In addition to this rule, each individual institution may have its own Regulations on remuneration for employee activities, but they cannot change the rights of employees for the worse, compared to the criteria approved by the Labor Code. This means that if a company has established internal regulations on wages to pay wages only once a month, then it is breaking the law and may be subject to administrative liability. As for certain numbers, they are set by managers at their own discretion, in accordance with labor regulations and collective agreements.

For the most part, companies pay employees an advance and wages, although the Labor Code directly states that wages are paid twice a month. When it comes to an advance, it is necessary to clearly stipulate its size and terms of payment; these data must be recorded in an internal local act.

It is worth noting that the amount of the advance, unlike the salary, is fixed, that is, it is not subject to either the volume of work performed or the number of hours worked. The amount of the advance is set at the discretion of the company and remains unchanged over and over again.

Payroll principles

How are wages calculated? When calculating it, you can use any of the two possible options provided for by the Legislation. Each of them has features:

• Payment twice a month. In this case, documentation for accrual is submitted and processed twice a month, and each time it is necessary to pay contributions to the Pension Fund.
• Payments are made once a month. In this situation, the salary is also calculated twice a month, but the payment consists of the advance part and the salary after the advance has been deducted. The first part is not subject to tax deductions.

Documents for payroll

Let's consider on the basis of what documents wages are calculated. The basis for its formation are the following documents:

1. Order for hiring an employee. An extract from the order is sent to the accounting department, where an employee’s personal card is formed on the basis of it and a personal account is registered. The employee’s hiring document displays information about the date on which he was hired, the amount of salary, bonuses due, etc. If the order was completed correctly and promptly submitted to the accounting department, then the salary will be transferred on time.
2. Don't know what document is used to calculate wages? The basic data that is required is given in the time sheet and the staffing table.
3. Contract of employment.
4. Documents indicating the amount of work done (for piecework calculations).

In addition, there are documents, in the presence of which the amount of wages can change both up and down. These include:

1. Service notes of various kinds.
2. Order on bonuses for employees.
3. Collective agreement.
4. Regulations on remuneration.

Salary and salary

In order to understand how wages are calculated based on salary, it is necessary, first of all, to be able to separate the following two concepts:

• Salary is the amount accrued to an employee by the accounting department for transfer to a plastic card. It takes into account all allowances, bonuses, tax and other types of deductions for the established actually worked time period.
• Salary is a small amount paid to an employee as remuneration, specified in the employment agreement, in other words, a zero rate for counting subsequent payments. Taking into account information about the amount of salary of the hired employee, all actions for calculating wages are carried out on the basis of the approved calculation procedure according to one of the possible systems - piecework or time-based.

Time and piecework payment

Quite often you can come across the question online: “How are wages calculated in budgetary organizations and private employers”? In government agencies, the system of remuneration for labor activities and the procedure for calculating wages are determined by Legislation, and in private enterprises - by the founders. But, regardless of the type of organization, payment for work activities must be made in full compliance with the Labor Code of the Russian Federation. To date, two forms of remuneration have been established:

1. Time-based.
2. Piecework.

To eliminate errors and simplify the process of calculating the amount of cash payment due to an employee, a verified formula is used. Wages are calculated for hours actually worked as follows:

1. The salary amount is divided by the number of working days according to the calendar and multiplied by the number of days actually worked.
2. All types of compensation and incentive payments are added to the result obtained.
3. Next, income taxes and withholdings (if necessary) are subtracted from the amount received. In accordance with the legislation, it is impossible to deduct more than 20% of the total income from wages.

With piecework wages, the company must maintain personal statistics of product production. How are wages calculated in this case?

1. An indicator of the quantity of products or services produced (in accordance with orders) is taken and multiplied by the established prices.
2. Possible compensations and incentive accruals are added to the result obtained, and rewards for working on holidays and non-working days are added to this amount.
3. A percentage of income tax and various deductions (if any) are subtracted from the final amount. If you are interested in how alimony is calculated from wages, then this is done at this step. Alimony falls under the categories of withholding.

In addition to the basic methods of calculating wages, there are additional ones. In these cases, the formula will differ slightly in its component values:

1. Commission method. When using the calculation option, a percentage of the amount of work performed must be added to the formula to the amount of additional payments.
2. Chord method. Calculation of salary before withholding income tax and other deductions is carried out on the basis of the listing of work performed and in relation to the established deadlines for completion and amount of payment.
3. How are wages calculated based on variable salaries? In this case, the amount of accruals depends on the revenue made over a specified time period.

Director's salary

The director of an organization, just like any other employee, must be paid a salary. However, quite often there is an opinion that the director is not paid a salary, is this true? In accordance with Article 136 of the Labor Code, all employees of the enterprise, including managers, must be paid twice a month. The minimum monthly salary cannot be lower than one minimum wage (Article 133 of the Labor Code of the Russian Federation).

This rule can be circumvented if the director goes on vacation at his own expense. Naturally, this option is suitable for few. Only companies that have temporarily suspended their activities can use it, provided that only the manager is on staff.

Average monthly salary

Calculation of the average monthly salary may be required in the following cases:

1. Compensation payments for unused vacation/accrual of vacation pay/calculation upon dismissal.
2. Business trips.
3. Benefits for temporary or absolute disability.
4. For termination of an employment agreement, layoff of an employee or calculation of severance pay.
5. Compensation for downtime due to a force majeure situation or the fault of the employer.

In addition, the average monthly salary can be calculated at the request of banking institutions, executive services and other authorized organizations. Average monthly earnings do not include all kinds of remunerations and payments, only what is accrued to the worker in the form of salary, moreover, without withholding tax. So, this amount is not taken into account:

1. Funeral assistance.
2. Child care payment.
3. Compensation due to loss of ability to work.
4. Maternity benefit.
5. One-time assistance for treatment, vacation, etc.
6. Compensation for travel, mobile communications, food, housing and communal services.

Important! To accurately calculate the average monthly salary, indicators from the entire previous year are taken. The amount of benefits and other payments is subtracted from the result obtained, then this figure is divided by the number of months that the employee worked.

Examples of salary calculations

For example, when calculating the salary of a certain employee, you should use indicators of all required tax and social payments and information about labor costs incurred.

So, if during the period established as a time period for calculating wages, lasting a month, consisting of 21 working days, an employee worked 20 days with a salary of 15 thousand rubles specified in the contract, then in this case, according to the formula for calculating wages for hours worked time is calculated as follows:

1. 15,000 x 20/21 = 14,285 rubles.
2. Let's add to this amount bonuses in the amount of 10% of the salary - 14285 + 1500 = 15785 rubles.
3. Next, you should determine the deductions due to the employee - pension, social insurance, compulsory health insurance. These payments are transferred to the funds by the employer.
4. We deduct income tax in the amount of 13% from the salary. Don't know how income tax is calculated on wages? Everything is extremely simple - the salary amount is multiplied by the tax rate of 13%. Let's look at our example: 15785 x 0.13 = 2052.05.

If no other deductions are provided in this case, then the employee’s salary will be 15,785 - 2,052.05 = 13,732.95 rubles.

Withholdings and taxes

The difference between the salary specified in the employment contract and actually paid is the sum of all possible deductions, which are divided into three groups:

1. Mandatory - prescribed by order of the judicial authorities on the basis of writs of execution (alimony, fines, compensation for damage caused, etc.).
2. By order of the manager - for violation of labor laws or in case of damage to property belonging to the organization.
3. At the discretion of the employee himself - for making non-cash payments when solving his social or everyday issues.

How are wages calculated? In order for accruals to be accurate and not approximate, the enterprise must have a staffing table approved by management, and must also maintain a working time sheet.

Thirteenth salary

Most likely, every person has heard about the 13th salary at least once. The thirteenth salary is an annual payment to an employee, which is formed from the total income of the organization based on the results of the year. Most often, it is awarded in the form of incentives before the New Year. As a rule, such payments are usually called bonuses based on the results of the year, but it is popularly called the 13th salary, since the amount paid is usually equal to the average monthly salary.

How is the 13th salary calculated? The calculation of such bonuses is not regulated by the Labor Code or other legislative acts. Accordingly, the process is carried out solely at the discretion of the employer. The amount and system of payment of 13 salaries is fixed in internal local documentation, for example, in the Regulations on bonuses or a collective agreement.

Since the salary is not specified in Legislative Acts 13, the accounting department does not have the right to carry it out as remuneration. This payment is documented in the organization’s local documentation as a bonus based on the results of the year or as an employee’s remuneration, depending on qualifications. Moreover, if the thirteenth salary is calculated taking into account the company’s profit for the calendar year, then:

1. It cannot be calculated before the end of the year.
2. Taxes and other deductions must be withheld from it, and this amount will be integrated into labor costs in accordance with Article 225 of the Tax Code of the Russian Federation.

The size of the thirteenth salary

How is the 13th salary calculated? Each employer independently decides on the accrual of incentive payments based on the results of the year. As a rule, 13 salaries are paid to military personnel, civil servants and employees of large companies, the turnover of which allows managers to provide bonuses to staff.

The amount of payment is set at the discretion of the administration, most often the basis is taken as a percentage of the salary or the full amount of the average monthly salary.

How is the 13th salary calculated for the year?

Before calculating the specified payment, it is necessary to determine how it is spelled out according to the internal documentation of the organization. There may be several options:

1. Bonuses for all personnel based on the results of the year.
2. Incentive pay to individual employees for good achievements, such as increasing company profits.
3. Prize assigned to highly qualified specialists, etc.

There are several options for calculating 13 salaries, these include:

1. Determination of a fixed amount. Suitable in cases where the bonus is paid only to certain employees.
2. Establishing a certain percentage or calculated coefficient of the salary amount for the year. In this case, employees employed less than a year ago, like everyone else, will receive the full bonus.
3. Accruals based on average annual earnings. This method is the most troublesome for the financial department, because it requires taking into account the actual time worked and the amount of payments for each month of the year for a specific employee. In this case, those who have worked for an incomplete calendar year will receive 13 salaries in an amount proportional to the time worked. In addition, this scheme requires that salary increases be taken into account if they were carried out in the current calendar year. That is, when the 13th salary is calculated based on the size of the bonus, which is ¼ of the salary that was increased twice during the year, then in the current year its amount will be higher than in the previous one.