To correctly calculate wages based on 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 is the amount of money to pay the employee, specified in the employment contract when hired, i.e. a zero rate for counting all subsequent payments.

Taking into account the data on the salary of the hired employee, all actions for calculating wages are carried out based on the established calculation procedure 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 in 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-based 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 the salaries of personnel 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 the 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 made twice: 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 in accordance with the legislative acts of the 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 compensatory payments is made, 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. From the amount received, income tax and all kinds of deductions are subtracted, the maximum amount of 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

Payroll calculation is a painstaking and responsible task. Wanting to control their income, many workers do not know how to correctly calculate their salaries on their own. Let's take a comprehensive look at this topic.

To calculate your salary based on your salary, you can use the online calculator below.

Monthly salary:

Working days per month:

Number of days worked:

The monthly salary minus personal income tax will be:
rub.

To make payroll calculations, you will need individual data. For the calculation, two categories of numbers are needed:

1. Amounts to be accrued.

For the calculation you will need the following data:

1. Monthly salary amount or rate. Salaries are calculated using two methods: time-based and piece-rate. Time-based earnings depend on the amount of time spent at work and are not related to the volume of work performed. In this case, it does not matter how much a person did in a day, the main thing is that he is at work. His presence or absence is noted on the work sheet, according to which payment is made. Piecework wages, on the contrary, are aimed at producing volumes of work or products.
2. The amount of bonuses received for length of service, professional excellence, etc.
3. Amount, if any.
4. Other allowances.

All available data is added, resulting in “dirty” income.

Next, you need to calculate the deductions that will be made. Deductions are calculated as follows: initially, . is deducted from “dirty” income. For most citizens it is 13%. If an employee earns less than 40 thousand rubles, then he is entitled to a tax deduction of 400 rubles. It is necessary to take into account that there are categories that, although subject to the same personal income tax interest rate, have significant concessions in the form of additional deductions. For example, those who have minor children and whose income is less than 280 thousand will receive a deduction of one thousand rubles for each minor.

These conditions are extended for those children who enter full-time education.

The amount received after withholding personal income tax is the amount of salary that this employee is entitled to for the month, but he probably will not receive this amount in his hands. This is because the following items will be deducted from net income:

1. Prepaid expense. According to the legislation of the Russian Federation, all employers are required to make transfers twice a month. As a rule, it is fixed and changes only with an increase in salary.
2. Amount of alimony payments.
3. The amount of deductions for repayment of loans, loans, installments.
4. Compensation for material damage caused to the enterprise.
5. Refund of amounts erroneously credited last month.

If an employee has a sick leave certificate for a month, they are calculated based on the average. The average monthly salary is calculated on the basis of income for the last 12 months worked; if the employee has been working for less than a year in the organization, then it is calculated based on the period worked.

Payroll formula

Even a person who has neither economics nor accounting education will not be difficult to understand how the salary calculation formula is applied. It's quite simple:

1. Take salary or.
2. Add to it all the required allowances.
3. Subtract personal income tax from the amount received.
4. Take away all due deductions.

Such a simple method in practice can turn out to be quite problematic, because nuances are important when calculating salaries. Here it is impossible to roughly estimate how much your salary will be credited, but it is important to calculate everything down to the last penny.

So, for employees who have a fixed salary, you can use the following formula, with its help you will understand how to calculate salary based on salary:

((Salary + additional payment + bonus) - tax deduction) - 13% personal income tax = salary

If you worked for less than a full month, you need to calculate how much salary will be paid, because all other payments are calculated from this amount.

To do this you need to know how:

1. Salary / for the number of working days in this month.
2. The amount received in rubles will express the average daily payment in a particular month.
3. The resulting amount is multiplied by the number of days actually worked. As a result, we receive not only the amount of salary due for payment, but also the figure from which subsequent additional payments will be calculated.

1. Quantity .
2. Interest rate.

According to generally accepted Russian standards, the bonus for length of service has the following percentages:

1. 10% for those who have worked for more than one year but less than five years.
2. 15% if the experience is from five to ten years.
3. 20%, if you have ten to fifteen years of experience.
4. 30% for all those who have worked for more than fifteen years.

The remaining additional payments will be divided into percentage and fixed. However, regardless of this, they are calculated in the same way. If the delivery amount is fixed, but the full month has not been completed, the additional payment amount must also be divided by the number of working days. The result obtained is multiplied by the actual time worked.

The situation with piecework payment is a little more complicated. Here the employee must clearly know what the price of the volume of work performed or the product produced is.

If, for example, for each kilogram of nails produced a person is paid an amount of X, then he must do the following step by step:

1. Find out the exact volume of products produced per month.
2. Multiply the resulting quantity by the set rate - we get Y.
3. Multiply the resulting amount Y by the bonus percentage (P).
4. Multiply the number Y by the percentage for length of service (B).
5. U + P + V = ZP

Payroll calculation taking into account the regional coefficient

Individual regions of the Russian Federation have their own established regional coefficient. There may be several of them in one region, because the coefficient is assigned by region.

The established coefficients range from 1.15 to 2.0.

The lowest rates occur in the most convenient areas for living. The highest rates, on the contrary, occur in those areas where climatic and other conditions are considered the most unfavorable.

This measure is aimed at increasing wages in order to prevent population outflow. When establishing the coefficient, climatic conditions are taken into account, as well as other indicators that affect the standard of living and human satisfaction.

The lowest rates are in the following areas:

1. Vologda.
2. Perm.
3. Sverdlovskaya.
4. Orenburgskaya.
5. Chelyabinsk.
6. Kurganskaya.

The same amount will be paid extra in Udmurtia and Bashkortostan.

The highest rates are in these lands:

1. Kamchatka.
2. Sakhalin region.
3. Chukotka and the regions that surround it.
4. Kurile Islands.
5. Yakutia.
6. Lands adjacent to the Arctic Ocean.

Calculating wages based on salary in the presence of a regional coefficient is quite simple. It is necessary to multiply the dirty amount of income, that is, the amount available before deduction of personal income tax, by the required figure. If we are talking about an area with a coefficient of 2.0, then everything earned is doubled, which means salary, bonus, and salary supplements. Only those amounts that are paid one-time are not subject to doubling, for example, financial assistance, travel allowances and other payments of a one-time nature.

The coefficient is calculated and paid along with the salary. It cannot be paid separately from it, as a bonus or incentive.

Payroll examples

Before we start looking at specific examples, it is necessary to summarize everything that has been said above:

1. The procedure for calculating earnings is always the same - all payments are added separately and all amounts to be deducted are also separately. The difference between these amounts is the net income that the employer is obliged to pay.
2. Salaries, rates, bonuses, allowances are all prescribed in local regulatory documents. Everything that is not specified there can be paid only by the good will of the employer.
3. The regional coefficient is adopted at the state level. It must be applied to each employee without exception and calculated according to the legal amount.
4. Personal income tax for all individuals is 13%.

Here are examples of salary calculations.

Let's start with the simplest example: an employee has a salary of 22,000 rubles. He has no other allowances. But over the past month he worked only 19 days instead of 23. In addition, he was given an advance of 7,000 rubles. It is necessary to calculate how much to accrue to his salary.

1. 22,000/23 = 956.52 rubles. in one working day.
2. 956.52*19 = 18173.88 rubles.
3. 18173.88 – 400 (the amount of the required deduction) = 17773.88 rubles.
4. 17773.88*0.13 = 2310.6 – personal income tax amount.
5. 17773.88 – 2310.6 = 15463.28 rubles. net salary.
6. 15463.88 – 7000 advance = 8463.88 rubles. will be issued on the card.

Let's take a more complex example: an employee has a salary of 28,000 rubles, he has worked at this enterprise for 6.5 years, so he receives an additional payment for length of service in the amount of 15% of his salary. In addition, this month he will receive a bonus of 25% of his salary. But he will have to pay child support for two children, and he also took an advance of 20,000 rubles. Let's take into account the fact that he lives in Kamchatka and has an increasing coefficient of 2.0.

1. Let's calculate the length of service, it is calculated from the salary 28,000 * 15% = 32,200 rubles.
2. Let's calculate the premium 32200*25% = 40250 rubles.
3. 40250*2.0= 80500 rub.
4. 80500-400 tax deduction = 80100.
5. 80100*0.13= 10413 personal income tax.
6. 80100-10413= 69687 rub.
7. 69687 * 0.33 alimony for two children = 22996.71 rubles.
8. 69687-22996.71= 46690.29 rub.
9. 46690.29-20000= 26690.29 rub. for issuance on the card.

Payment of remuneration to the company's personnel is based on the use of a salary calculation formula. The final amount depends on the adopted remuneration system, the amount of time worked, established coefficients, additional payments, allowances, tax deductions and other factors affecting the accrual. They are established by law or by each employer independently in LNA (local regulations).

According to the Labor Code of the Russian Federation, the terms of remuneration, including the amount of salary or rate, must be stipulated in the employment contract when hiring a person (Article 57). To establish the exact amount of remuneration, it is necessary to take into account the value of the current minimum wage, the payment system (piecework, time-based, salary, using a tariff schedule, etc.), types of deductions, types of compensation and additional payments adopted by the Regulations on remuneration at the enterprise.

Important! An employment contract (individual or collective) must contain the specific amount of the employee’s earnings, and not just a reference to the staffing table (Letter of Rostrud dated March 19, 2012 No. 395-6-1).

What does salary consist of?

A simple formula for calculating wages consists of 3 elements: the amount of the employee’s salary, the number of days fully worked, and the amount of personal income tax to be withheld. But in addition to “bare” salaries, the calculation of remuneration depends on the accepted conditions for remuneration at the enterprise. LNA may provide for the following payments:

• Direct salary.
• Compensatory additional payments - bonuses for length of service, combination of professions, position, rank, length of service, work in difficult/harmful/dangerous conditions, employment on holidays/weekends, overtime/night time, etc.
• Incentive payments - annual, quarterly or monthly bonuses, bonuses for exceeding the plan, compliance with production quality, compliance with job duties and labor discipline, etc.
• Territorial coefficient - established in relation to special climatic or territorial zones of the Russian Federation.

To know exactly how to calculate wages, you need to take into account all the conditions for calculating remuneration adopted by the employer’s personnel policy. Ultimately, most of the earnings payable “in your hands” consists of various additional payments, allowances and bonuses. Some incentives and compensation are established for all personnel, some for certain categories of employees. In some situations, additional payments are calculated as a fixed amount to the salary, in others - as a percentage of the salary or time worked for the reporting period. Motivational policies are developed by organizations individually depending on the nuances of their activities.

Types of deductions

When you need to find out how monthly salaries are calculated, the second important point is deductions. An employee may have obligations for alimony and other penalties, receive advances, receive reductions in accordance with the LNA or penalties for various reasons. When calculating salary reduction amounts, you need to remember that:

1. The salary system of remuneration for labor is characterized by a fixed, unchanging amount - the number of production working days per month cannot reduce the salary established by the labor conditions. The exception is the time-based system.
2. The amount of personal income tax is calculated from the total amount accrued for payment, that is, after all additional payments, allowances and coefficients. This rule applies to income in cash as well as in kind. The current tax rate is 13%; when determining the amount of withholding, tax deductions are applied to certain categories of employees (persons with children, Chernobyl victims and others).
3. The total amount of deductions from earnings cannot be higher than 20%, except for special rules for alimony - up to 70%, penalties under writs of execution - up to 50%.

Note! Errors in settlements with personnel regarding wages violate the rights of employees, and information about all types of accruals and deductions must be made before each payment of earnings in the approved form.

Calculating employee wages based on salary - example

The algorithm for determining the salary is one of the easiest. This remuneration system provides for settlements with staff in a fixed amount based on established monthly salaries. If the accrual of additional payments and allowances is implied, adjustments are made to the appropriate amounts, taking into account the due deductions.

So how to correctly calculate wages for employees whose work is not subject to quantitative or time assessment? The main criterion is the full completion of the officially established production time standard. In this case, the salary amount implies accrued earnings without withholding personal income tax and other payments.

Salary calculation based on salary - formula:

Salary = Monthly salary x Actual days worked / Number of working days according to the production calendar

The practical application can be seen from the example of calculating wages by salary:

The Technology organization has a 5-day work week. Salary of manager V.I. Maksimenko is 45,000 rubles. Let’s assume that in September he worked all the required days, and in October he took leave without pay for valid family reasons from October 1 to October 9. How to calculate an employee's salary for September and October? In this situation, earnings for September = 45,000 rubles (45,000 x 22/22). Earnings for October = 34,286 rubles (45,000 x 16/21), and 16 working days are calculated as follows: 21 days according to the production calendar - 5 unworked days = 16.

The procedure for working and calculating payment on weekends and holidays is regulated by Stat. 113 and 153 TK. In this case, a minimum double amount of payments is established compared to the usual one. Or, at the request of the employee, he is given one additional day of rest for each worked day.

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Payroll calculation at the enterprise is carried out by employees of the accounting department. If the size of the enterprise is large enough, then it is advisable to have a specialist with the functionality of a payroll accountant on staff. HR specialists also participate in the calculation of wages, preparing time sheets, calculating hours worked and calculating the amount of overtime. In the article we will look at the step-by-step process of calculating staff remuneration, formulas and examples are given. Information is current for 2017

According to current labor legislation, payment of wages for the previous period must occur no later than the 15th of the next month, and in two amounts. Specific payment dates must be specified in the enterprise's Regulations on remuneration, and there must be at least 15 days between them. How to install.

Wages not paid on time entail the accrual of compensation for each day - calculate the amount of compensation for the delay free of charge.

The salary calculation algorithm looks like this:

At the same time, all sick leave and vacations are taken into account. After the number of hours is entered for each day for each employee, the timesheet is closed - that is, it is signed by the manager, assigned a number and entered into the Timesheet Journal. For convenience, you can refer to the time sheet with the index “-TURV”, which means “working time sheet”. After this, the completed signed time sheets are transferred to the accounting department.

A mistake many beginners make is the belief that timesheets are only necessary to record the working time of employees who work on an hourly wage rate, on a summarized working time basis or on a flexible work schedule. Time sheets must be created for each employee. It does not matter whether it is a single time sheet for the entire enterprise or a separate document for each department in particular.

There are two possible options here.

The first one is based on salary part wages. In this case, if the employee worked the entire month and did not have days of annual leave, unpaid leave or sick leave, the salary will be equal to that specified in his employment contract. If some time of the month was paid for sick leave or vacation pay, the accountant calculates the salary in proportion to the days worked. Important: We are talking about days, not hours.

Formula to calculate wages for hours worked by day (hour):

Salary for hours worked = Salary * Number of days worked / Total number of working days in a month

Salary for work time = Salary * Number of hours worked / Total number of working hours in a month.

If the employee’s employment contract specifies the PTC – hourly rate, The accountant calculates the employee's salary by multiplying his tariff rate by the number of hours worked.

Formula to calculate payment for time worked at the tariff rate:

Salary = Tariff rate (daily or hourly) * Number of days (or hours) worked in a month.

If the employment contract states piecework wages, then the formula for calculating wages is as follows:

Salary = Piece rate * Number of units of products (work, services, operations) per month.

It is made on the basis of the “Regulations on bonuses” of the enterprise, which, in addition to the terms of payments and the calculation procedure, must specify the form of motivation for each position. Previously, documents are submitted to the payroll department to calculate the motivational part of the salary. They approve KPIs – key performance indicators – for each employee. The document must be signed by the head of the department in the same way as the time sheet.

The Labor Code establishes situations and categories of employees who need to make additional payments, which may be related to the nature of their professional activities. Thus, additional payments are due to employees:

• For work at night, which is officially considered to be the hours from 22.00 to 6.00. The amount of additional payment must be at least 20% of the employee’s salary or hourly rate
• For working in harmful or dangerous working conditions. Let us note that the basis for considering a profession as such can only be the results of the SOUT - Special Assessment of Working Conditions, based on the results of which the assessing company issues a conclusion - a list of all jobs in the enterprise, for which it will be necessary to make additional payments.

These may also be additional payments established by a collective agreement, inter-industry agreement or local regulations.

For example, these include:

• Additional payment for trainee training
• Additional payment for combining several professions.
• Additional payment for managing a group of employees.
• One-time bonuses related to performance.
• Additional payments for length of service, length of service at the enterprise
• Regional coefficient, for example, in the regions of the Far North.

Deductions are an important point in calculating employee salaries. They can have several reasons:

• Deductions by writ of execution from a bailiff or by court decision.
• Deductions in the form of alimony, the amount of which is also determined by the writ of execution.
• Material damage to the enterprise caused by an employee. There is an important point here: in order to make deductions, you must have on hand a complete package of documents proving the employee’s guilt: his explanatory note, a memo from the manager, video or photographic materials, as well as an order to apply a disciplinary sanction.

When making deductions, it is important for an accountant to remember a number of rules regarding the allowable deduction percentage. In most cases it is no more than 20% of earnings employee taking into account the bonus part. If there are several writs of execution, then the total amount of deduction cannot exceed 50% of the salary. When compensating for material damage and collecting unpaid alimony on time, you cannot withhold more than 70% of your monthly earnings.

If wages are calculated, the advance paid for the first half of the month is subtracted from the total calculated amount.

General formula to calculate employee salaries:

Salary = Payment for hours worked + Bonuses + Additional payments – Deductions

Posting for payroll: D 20 (or 44 for trading enterprises) K 70.

It is the same for all citizens and amounts to 13%. The employer, being a tax agent, pays this amount to the tax service on behalf of the employee, respectively, reducing the amount of income to be accrued by this amount.

If an employee is entitled to standard tax deductions, the employer must take into account the amount of deductions before calculating income taxes. If we are talking about a deduction for a child, then an additional condition must be met - the total salary from the beginning of the year does not exceed 350,000 rubles.

Formula to calculate personal income tax on wages:

Personal income tax = 13% * (employee’s salary for time worked – Standard deductions)

Posting code for tax withholding: D70 K68 personal income tax.

The employer considers three types of contributions:

for OSS (VNiM) - rate 2.9% up to the maximum base, over 0% (social contributions in connection with temporary disability and maternity) - paid to the Federal Tax Service since 2017;

• on OSS (PFiNS) - social contributions for injuries are paid to the Social Insurance Fund;
• OPS - rate 22% up to the maximum base, above - 10%, (pension contributions) - paid to the Federal Tax Service since 2017;
• Compulsory medical insurance - a rate of 5.1% of the entire amount of income (medical contributions) - is paid to the Federal Tax Service.

The total percentage of contributions from salary is 30%.

Important: The employee’s salary is not reduced; contributions are paid from the employer’s budget.

Formula to calculate salary contributions:

Contribution = Accrued salary * Tariff

The employer is obliged to issue it before or on the day of payment of wages; it contains a breakdown of the accruals. For convenience, you can set up the distribution of payslips to an employee’s email, and provide a password for each file. The paper payslip is issued strictly by hand.

The legislator does not provide restrictions on the form of payment. Whether it is a cash payment or a transfer to bank card details, the decision belongs to the employee. An employer is strictly prohibited from forcing employees to participate in salary projects or other activities. The employee has the right to provide details of any bank at his discretion by writing.

Many novice accountants and individual entrepreneurs are faced with the problem of correctly calculating wages for their employees. In fact, there is nothing difficult about this if you know salary calculation formulas and be able to apply them. In this article we will look at the general principles of salary formation, its calculation and payment, and also give several examples.

Introduction

Salary is payment to an employee for work done or time worked. The Constitution and the state guarantee that any working person must receive a salary on time and in full - for this the employer bears administrative and criminal responsibility.

Salary is paid twice a month

It is calculated according to the work time sheet by an accountant or entrepreneur based on the following current regulations:

1. Collective or individual agreement with an employee.
2. Labor internal regulations.
3. Regulations on remuneration for work.
4. Contract of employment.
5. Staffing schedule.
6. Various regulatory documents operating at the enterprise.

There are two main types of wages: time-based, that is, for working hours, and piece-rate, for work done. The first option implies a certain salary, depending on the position, experience and qualifications (its amount is specified in the staffing table). The second option involves payment for production: for example, 100 parts, a completed project, 10 software installations, etc.

General provisions

Next we will look atand what determines its size. Salary is the minimum rate that a person receives in any case. But the salary size may be higher, since factors for length of service, extracurricular work, bonuses, for achieving high results, etc. are added to the basic salary. Payment of salary is carried out twice a month in accordance with legal requirements- This norm cannot be violated. Payment is made as follows:

1. Advance payment and remaining payment. The advance is paid before the 15th of the new month, usually it is a quarter or a third of the total amount. Then, at the end of the month, the hours worked are calculated and the employee receives the rest of the salary. The salary itself can be fixed (in this case it is easier to calculate, for example, on the 10th the employee is paid 10 thousand in advance, and on the 30th - 20 thousand with a total salary of 30,000 rubles).
2. Wages are divided into two parts and paid in the first and second half of the month. In this case it is necessary correctly calculate monthly salary (usually the calculation is made based on actual hours worked or for work done. In this case, wages are divided into 2 parts and paid every two weeks. As a rule, a similar method of payment is used in an employment or collective agreement with employees.

Which option to choose depends on the wishes of the management and the convenience of calculation. Both the first and second options are absolutely legal.

Various formulas are used for calculation

How to calculate salary payments

Let's take a closer lookand don't make a mistake. The calculation is made on the basis of the monthly salary or the current tariff rate or the number of hours worked. When an employee works full time, he receives a monthly salary plus a bonus if necessary. If he works part-time or goes on unpaid leave, then the actual time worked is calculated using the following formula:Z=DxS, where Z is the salary amount, D is the calendar days worked, C is the daily rate at the current tariff. If an hourly rate is used, hours worked are used instead of days, and hourly rates are used instead of a daily rate.

People who work on a salary receive only that plus a bonus. If they do not work for a full month, then the calculation is made using the following formula: ZP=O/N×F, where ZP is wages, O is the amount of salary, N is the sum of working days in a given month, F is the actual time worked by the employee.

These formulas are used to calculate actual wages without taking into account bonuses and allowances (it is calculated individually). 13 percent of the resulting salary is deducted for personal income tax, and the remainder is transferred to the employee. Issue occurs either at the cash desk or on a card.

How to correctly calculate the average monthly salary

1. Compensation for unused vacation, amount of vacation pay, amount of compensation upon dismissal.
2. Compensation while on a business trip.
3. Benefits for temporary or total disability.
4. Severance pay, benefits for reduction or termination of an employment contract.
5. Compensation for downtime caused by force majeure or the fault of the employer.

The calculation is also carried out at the request of banks, statements, executive services and other enterprises. This amount does not include various compensations and payments - only what was calculated for the employee in the form of salary (and without calculated personal income tax).

When calculating, do not forget about the 13% personal income tax

This does not include:

1. Funeral benefits.
2. Child care benefits.
3. Payments made in connection with loss of ability to work.
4. Payments made in connection with maternity.
5. One-time assistance for treatment, vacation or other reasons.
6. Various compensations for mobile phone, travel, food, housing and communal services, etc.

Attention! To correctly calculate the average monthly salary, the salary for the entire last year is taken, benefits and payments are subtracted from it, and the resulting number is divided by the number of calendar months (provided that the employee worked them in full).

How is the average salary calculated?

Next we will consider salary calculation procedure average: for this you will need data on all enrollments made over the past year. If the employee has not worked a full year, then only the actual time at work must be taken into account. To calculate, you need to use the following formula: NW=NE/OV, where SZ is the average salary, SV is the amount of payments made, OV is the time worked by the employee. To find the size of the average monthly salary, you should use the formula ZP=ZG/KD, where ZP is the salary, ZG is the amount of salary for the year, KD is the number of days in a month (average). To calculate the average daily salary, the formula is used ZD=(ZO+DV)/(12*29.3), where ZD is the daily salary, ZO is the main salary, DV is additional payments, 29.3 is the average number of days in a month.

When calculating, do not forget about the available payments

Salary calculation example

First, let's look at how are salaries calculated? according to salary. The salary is usually calculated in full - it needs to be counted only in cases where the employee has not worked for a full month.

Example:Ivanova works on a salary of 30 thousand rubles. In June, the company worked 23 working days, and Ivanova worked 19, taking unpaid leave. The calculation is made as follows: she earns 30,000/23=1304.34 rubles per day. 19*1304.34=24782.60 rubles should be credited to her in 19 days. Personal income tax is 3221.73, that is, Ivanova receives 21560.87.

But in reality, such a calculation is quite rare, since various bonuses are added to the basic salary. If our Ivanova received a monthly bonus of 20%, then the calculation is carried out as follows:

1. 30,000*0.2+30,000=36,000 monthly salary.
2. 36,000/23*19=29,739 salary earned in 19 days.
3. 3866 - personal income tax (29,739*0.13).
4. 25,873 - subject to conditional issuance to Ivanova.

If the calculation of wages based on salary is done in a region with special climatic conditions, it should be taken into account before deduction of tax. For example, in the Voronezh region there is a coefficient of 1.15, that is, salary with a bonus should be multiplied by this figure when calculating.

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