How pays a salary accountant. How to calculate salary by salary correctly: Examples and options. Minimum wage size

It is hardly the most important question that worries, both an employee and an employer, is a salary accrual. If the employer is mistaken somewhere and underpayrates the employee, he may have serious problems with the labor commission and the tax service, and if the employee does not know what its wages and the order of its payment, he may never know what he underpaid.

Normative base

Features of accrual and payout payments are described in Art. 21 of the Labor Code of the Russian Federation. In art. 136 of the Labor Code "Order, Place and Terms of Wage Payments" describes the main nuances that need to know the employer carrying out the accrual and payment of wages.

How salary is accrued

Each employee salary is charged according to the procedure established in the enterprise, with which the employee must be familiar with. When salary accrual, the wage system is taken into account, which is established at this enterprise for this category of employee, all the measures of encouraging and recovery, all social and other payments and tax deductions. Pension and insurance premiums Employer under legislation pays from its own funds.

Information required for accrual

The salary accrual occurs from the first day when the employee proceeds to fulfill its official duties.

After the employee brings all the necessary documents to work in the personnel department (or directly to the employer, if it is about a small enterprise), he signs an employment contract with the employer.

In the labor contract, all the nuances of labor relations are negotiated - from the work and payment of wages to the characteristics of the termination of the employment contract. Based on this contract on the enterprise, an order is published or an order to accept the work of a new employee, and it is this document that is for accounting (or the settlement department) the basis for salary accrual.

In addition to the order or order of employment, which contains information about the start of work, the salary of the employee and its surname, name, patronymic, positions, the tablet room, the accountant, accruem, also require the following information:

• the established remuneration system is timeless, piecework or mixed;
• actually spent time or information about the volume of manufactured products (services rendered).

For dismissed employees, the date of termination of labor relations and information about the unused vacation days will also be needed.

Labor payment systems

In order to know how to accrue a salary, you need to know which wage system is installed by the employee. The following two main systems exist:

• massage - when the employee salary is charged depending on the hours of hours, days, weeks, and so on. Accounting is carried out in the working table of electronic or paper;
• scene - when the salary is paid, for example, for the number of products executed units or services rendered. Accounting is carried out in forms developed and established at the enterprise.

Payment procedure

According to labor legislation, wages must be paid twice a month. Payout dates The employer may install independently and must register in local documents of the enterprise, for example, in a collective agreement.

Also, the employer must establish whether cash payments are made or transferred to the employee's account in the bank and approve the form of a document (calculated sheet), which will describe the accrual of wages, accrued allowances made by deductions and the like.

According to the Labor Code, the employer is obliged to familiarize the employee as with the order of salary accrual, and with all the details of its accrual.

Typically, the first payment at the beginning of the month is customary to be called an advance. To calculate it, one of two methods are used:

• establish a certain percentage of the salary employee - for example, thirty or forty - excluding premiums, premiums, deductions, and the like;
• calculate wages, an employee for actually spent time or for a developed number of units of goods (services), taking into account premiums, premiums and deductions.

Of course, it is more convenient to calculate and pay a fixed amount. Payments must be made strictly within the event; If it falls on the day off or holiday, the payment must be made on the eve. Accounting for payments should be conducted by the statement, the form of which is established by the State Committee of Statistics 05.01.2004.

Additional accruals and retention

Before the salary is paid, it is necessary to produce all the paid payments and deductions. Holding happen:

• payment of income tax - compulsory state tax on individuals of individuals, the list of which also falls and salary;
• retention for the material damage caused by the employee;
• retention for overwhelmed vacation days (for dismissed employees);
• alimony;
• payments to the loan repayment - according to the written statement of the employee;
• hold, in case there was an unnecessary salary.

Additional payments are as follows:

• established at the enterprise mandatory or additional premium on labor results in the estimated period;
• established in the region coefficient;
• installed surcharge for working conditions;
• vacation payments.

Consider some retention and additional payments more.

Income tax

According to the legislation, the salary benefit from it is necessary to hold the tax on the income of individuals. The interest rate for the resident of the country - the persons held in the territory of the state the last one hundred and eighty-three days is thirteen percent. Income tax is calculated before the deduction of alimony, money to repay the loan and the like.

Vacation accrual

The payment of holidays (as well as hold) is produced at the average daily earnings. If the employee has worked out the estimated period (year) completely, then the average daily earnings is equal to the wage divided by twelve months and the average monthly number of calendar days is considered to be 29.4.

If the employee did not fully worked the estimated year, then the number of months that he worked completely, multiplies to the average monthly number of calendar days and add a calendar number of days in incomplete past month. The resulting number share a salary paid by the employee for the period worked out. The average daily earnings multiply on the number of days of vacation and the employee pay the amount received.

Web money must be paid to the employee three days before he leaves on vacation, so you can deal with the calculation of holidays better, without waiting for the end of the month. The order for the provision of vacation employee must be decorated and enchanting two weeks before it began.

Hospital leaf benefit

The payment of benefits on a hospital leaf is also produced at the average daily earnings, but it is calculated by the method of dividing the average earnings (over the past two years) for seven hundred and thirty - the number of spent days. When paying benefits, the insurance percentage is also taken into account, which is established depending on the insurance experience:

• less than five years - sixty percent;
• from five to eight years - eighty percent;
• eight and more years - one hundred percent.

The average daily earnings multiply on the number of days on the hospital sheet, the resulting amount is multiplied by the insurance percentage and the resulting number is paid to the employee.

The payment of benefits on a hospital leaf is possible only when the sick leave is closed and provided by an employee to the accounting department or the settlement department of the enterprise. Most often, hospital payments worker receives with the next wage.

Pregnancy benefits are always multiplied by one hundred percent, regardless of the insurance experience. Also, the average daily earnings is calculated a little differently: the average earnings must be divided into the number of days in the last two spent years except for those days when the worker was on the hospital, on vacation by childbirth and child care.

Since the nuances when paying a lot of wages, an example of salary accrual in each case will be different.

Cases of incorrect accrual

It cannot be said that cases where the salary is accrued incorrectly, frequent and ubiquitous, but sometimes happen. The salary may be incorrectly accrued for various reasons, for example, in the case of an accountant mechanical error, which considers not the amount or digit.

"Excess" money is considered unjust enrichment and need to be returned - that is, they will be kept from the following wages. At the same time, there are such nuances: the total amount of all holds should not exceed twenty percent of the established salary worker. That is, if the employee, for example, is further paid to the alimony, the amount of this payment and deduction for the return of incorrectly accrued salary may not exceed the above-mentioned twenty-percent; If an excessive salary has been paid as a result of the unscrupulous behavior of an employee or an accountant's counting error, it is held with an employee, but if the salary was overshadowed because of the accountant's negligence, costs are calculated from the accountant, because it was caused by a loss of the enterprise.

Currently, the payroll calculation is usually made using specialized accounting programs. But it does not exempt from the need to know the basic rules and principles for calculating wages, because even the program may be mistaken. And, it means that its calculations need to be able to check. On how to make the calculation of wages by salary, we will tell in our material.

Broken wage system

Warry payment by salary is one of the simplest systems in terms of calculating the salary. Under salary it is understood as a fixed amount of remuneration of the employee for the execution of labor (official) duties of a certain difficulty for the calendar month without taking into account compensation, stimulating and social benefits (Part 3 of Article 129 of the Labor Code of the Russian Federation). The busting system of remuneration, as a rule, is established by employees, the result of the labor of which cannot be quantitatively measured and appreciated. Therefore, the main criterion for the accrual of the full size of the salary is observance of the working time mode and labor standards, i.e., the testing of the total number of working days in the calculated period on the basis of the agreed time of working time.

At the same time, under the salary it is understood not the amount that the employee will receive "in the hands" when working out a full month, and the amount to the accrual from which the NDFL will be retained, as well as other retention in accordance with the legislation or the statement of the employee itself (for example, alimony or loan repayment).

How to determine salary for the month: calculation formula

To determine the wage earned by the employee for the month, based on the salary, you can use the following formula:

Example of calculating salary by salary

An employee of the organization has a monthly salary of 65,000 rubles at a five-day work week. We will pay salary in 2016 for August and September.

In August 2016, the employee worked a full month, and from 09th to September 13, he was given a vacation without salary conservation on family circumstances.

In this case, the employee's salary for August will be 65,000 rubles (65,000 / 23 * 23), and for September 56,136.36 rubles. (65 000/22 * (22-3)).

We were told on the settlement of payment on weekends and holidays.

It is on the basis of an order for admission to work and calculate wages according to the date of reception and the conditions of the work indicated in the order.

Under the terms of the work implies a timeless or contractive cash accrual.

Calculation of wages of workers

The salary calculation is performed according to the tariffs operating at the enterprise, piece prices, salary. Also taken into account the time and volume of the issued products.

To calculate wages, these documents are used:

• staff schedule;
• labor payment position;
• the order of acceptance to work;
• labor contract or contract.

Based on these documents, the amount of wages and the form of payment of each employee is calculated. The size of wages can be changed to the side or decrease.

The basis for this is additional documents: orders for bonus or punishment, service notes. The position of payment of labor is regulated by the procedure for calculating the salary for each category of employees, including accrual of premiums.

How to calculate salary on time-free payroll?

The salary calculation is performed on the basis of the rates for one product. Installed at the enterprise. Next, this figure is multiplied by the amount of products made (provided that they do not change).

Accounting for the number of products is carried out by employees who are responsible for this section of the work, for example, a master or brigadier.

The amount of production produced is prescribed in the primary documentation. The formulation form is developed by the enterprise.

As such documentation, route sheets, outfits for piecework work, acts of acceptance of work performed.

When calculating the salary on time pay, the amount of spent time is taken into account. To account for spent on the time of time, T-12 and T-13 forms are used.

These forms are approved by the State Statistics Committee, mandatory for use and are issued in accordance with the requirements of Law No. 129-FZ dated 21.11.1996. "On accounting".

Primary payroll documents

The form of some primary payments on remuneration is regulated and approved by the Resolution of the State Statistics Committee of the Russian Federation of January 05, 2004. No. 1 "On approval of unified forms of primary accounting documentation of labor and payment."

These include:

1. Working time accounting table applied to automated accounting Employee employees are used in companies equipped with special reading and recognition systems that fix the date and time of the employee's arrival at the workplace.
2. Working Table Tabel and Payable It is used in most organizations for accounting for accounting for wages, is a universal document, confirms the actual execution by an employee of the work.
3. Payroll, the estimated and payment statement is used to calculate and pay wages, if there are T-49 form, others are not compiled, when paying salary to bank cards, only the T-51 form is used.
4. Note-Calculation of vacation The employee is applied to accrual selling payments.
5. Note-Calculation of the termination of the employment contract The employee is used when calculating the salary, unused vacation, other payments at dismissal.
6. Facial account - We are needed to display the accounting of all payroll data, accruals and deductions during the calendar year.
7. Act of work acceptanceexecuted under an urgent employment contract concluded during the execution of certain work.

Wage calculation formula

In order to determine the size of the selling, calculate the average salary size in the last 12 months.

Example of calculating holidays:

• 100% - with work experience 8 or more;
• 80% - with labor experience of 5-8 years;
• 60% - when working less than 5 years.

When calculating payments for the hospital sheet, take into account calendar days, and not workers. Temporary disability allowance is calculated on the basis of the average salary, which is calculated over the past 2 years.

When calculating the daily benefits in one day, the total amount of income in two years is divided by 730 (the number of calendar days in two years).

An example of calculating payments for disability:

When calculating alimony from wages, the amounts listed in the executive list are held. Alimony may be indicated as a percentage of revenues and in the established amount.

The maximum amount of deduction of alimony should not exceed 70% after tax on income from individuals.

In percentage ratio, alimony is:

• 1/4 of income in the presence of 1 child;
• 1/3 of income in the presence of 2 children;
• 1/2 of income in the presence of 3 or more children.

These interest ratios can be reduced or increased in court due to related valid circumstances, for example, the material situation.

for exampleIf the salary is 4500 rubles, then the amount of alimony per child will be: 4500/4 \u003d 1125 rubles.

How to calculate the income tax of individuals?

The main rate of NDFL is 13% of all incomes of an individual. The income of the employee (in particular wages) must be reduced by the amount of tax deductions.

Under the tax deduction, they understand a fixed amount that is deducted from the salary before taxes.

Of the remaining amount, the size of NDFL is calculated. The deduction is performed only if the amount of income does not exceed 280,000 rubles.

The amount of deductions is:

• 1400 rubles - on the first child;
• 1400 rubles - on the second child;
• 3000 rubles - on the third and subsequent;
• 3000 rubles - for each child-disabled;
• 3000 rubles - for each student disabled child for full-time education up to 24 years.

If income exceeded 2800 rubles, the deduction does not apply. It is renewed only from the next tax period.

Example of calculating NDFL:

Other retaining from wages

Under hold, they understand the deductions from wages in forced procedure without the consent of the employee.

According to legislation, such retention can be made from wages:

• tax on income of individuals - NDFL;
• reimbursement of material damage that the employee caused the enterprise;
• fines according to legislation;
• under the executive documents;
• for marriage in the production process and other.

The total amount of deduction should not exceed 20% of income, in some cases 50%. The amount of deduction is calculated from the net amount to pay, which is formed after calculating deductions, personal income tax, alimony.

It should be remembered that increasing wages are deducted by NFFL (taking into account deductions), then the amount of alimony, then other hold in the amount of not more than 20%.

Video on the topic: "Training 1C 8.2 Accrual of wages to work workers"

The economic meaning of the activity of any enterprise is to obtain the highest possible profits through its commercial activities. Employees of this structure carry out this activity. Obviously, accounting and pay for labor are those accounting operations without which no organization does not do, whatever she does.

In recent years, legislators and controlling bodies have particularly accurately monitor the completeness and correctness of these payments and accruals. Now it is especially important to do everything as well as correctly and in a timely manner. Responsibility has significantly increased, which legislation imposes on accounting staff in accounting.

The procedure for counting and issuing funds

Accounting for salaries in the Russian Federation is carried out according to the following standards:

• TK RF in the last edition.
• Tax Code of the Russian Federation in the last edition.
• PBU 10/99 "organization expenses".
• FZ dated 12/06/2011 №402-ФЗ "On accounting".
• Instructions for the application of the plan of accounts of enterprises No. 94n 31.10.2000.
• Letters of Rostrud and the Ministry of Finance.

In accordance with the indicated acts, wage accounting is performed once for a month, but payments must be minimal two.

Calculation of salary is made in strict concerning the employment contract especially either. A really spent amount of time is taken into account or the amount of work performed.

These values \u200b\u200bare multiplied by the salary of the salary or a bet, the promotional payments are made, the personal income tax is held. The combination of tariff salaries and premiums at any enterprise is called a wage system. This system is reflected in the business entity, employment contracts with employees and agreements to them.

Pay salary to the team allowed in cash and. It is permissible in coordination with the employees to pay their work in kind, but not more than 20% of the total size of the values \u200b\u200bdue.

Order and sample calculation

Suppose the employee of Astra LLC Medvedev Yu. V. was arranged to the enterprise for timeless payment. It was adopted in the organization to the position of merchant with a salary equal to 32,000 rubles. In November 2018, he worked full 19 days. In the manufacturing calendar for 2018 in November 20 working days.

Salary corresponding to this position should be divided into the amount of working days in a month and multiply by the number of truly worked days:

• 32000/20 * 19 \u003d 30,400 rubles.

For the implementation of the sales plan at the enterprise, awards are established in accordance with 5% of revenue over a plan for the entire staff of employees (98 people). In November, the sales plan was exceeded at 3450000 rubles. Determine the size of the award:

• 3450000 * 5% / 98 \u003d 1760 rubles.

This magnitude should be added to the salary calculated by the salary:

• 30400 + 1760 \u003d 32160 rubles.

In 2015, Medvedev Yu. V. wrote a statement on the provision of NDFL on him (as a citizen dismissed from military service and who performed international duty in the Republic of Afghanistan) and two children. Since January, his wages exceeded the amount of 280,000, therefore, the deductions for children in 2018 are no longer available, and to find the NDFL base, only deduction to the employee should be made:

• 32160-500 \u003d 31660 rubles.

From the remaining amount should be kept and transfer to the budget NDFL:

• 31660 * 13% \u003d 4115.80 rubles.

In the company's accounting department there is an executive list for retention with Medvedeva Yu. V. Alimens on the maintenance of his minor daughter in the amount of 25% of the total earnings after taxation. It is necessary to determine the magnitude of the alimony, keep them from the employee and transfer to the current account indicated in the executive list:

• (32160-4115.80) * 25% \u003d 7011.05 rubles.

In mid-November, Medvedev was listed on its card account of an advance in the amount of 10,000. It should also be subtracted from relying to pay for funds:

• 32160-4115.8-7011.05-10000 \u003d 11033.15 rubles.

Total, for November 2018, Medvedev Yu. V. is supposed to pay 11033.15 rubles.

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

Payroll

Often accountants and personnel of the enterprise require the magnitude of the wage fund (FZP). This figure may be needed to fill many forms of statistical, tax, accounting and managerial reporting.

FZP represents the size of all charged in the organization of charges in favor of the collective in monetary and natural forms. It includes the following items:

• Salary for the salaries and tariffs to employees on.
• Salary accrued on the standards of development on a piecework system.
• Salary issued in kind. Such payments are taken into account in the ruble equivalent on the average market prices.
• All types of incentive and stimulating premiums and premiums.
• Compensation payments for overtime or special working conditions, as well as all other compensation, accrued staff.
• Cash payments in the form.
• Payment of fuel, food, housing, if they are systematic. The cost of gifts to employees and members of their families, shares, vouchers. These payments are taken into account at market prices.

Particular salary counting features

It implies payments on rates for a separate unit of products (works, services) made by the employee. That is, not the fact of being paid in the workplace for some time, but the resulting result of labor activity.

There are the following types:

• Simple piecework The form involves the accrual for each separately performed unit of products on tariffs adopted at the enterprise. This system implies the presence of production standards and the criteria for recognizing products suitable. For marriage due to the fault, the payment of the payment is not accrued.
• Partly premium In addition to the above principles, presence of premium payments for the quality of the product also involves, for the amount of more accepted norms, for the cost of a smaller amount of materials.
• Piecework-progressive The system contains two different sets of rates: basic and elevated. The second is used in terms of products produced in excess of planned values.
• Indirectly pieceadjusts not only the magnitude of the goods produced by each individual employee, but also the percentage of its participation in the total mass. Here the so-called CTU (labor participation rate) is distributed.
• Accordable Looks like its essence on a brigadier in a row. It forms an accordinal task and a wage fund for a specific task, which is subsequently divided among all employees in proportion to the contribution of each.

Documenting

Primary salary accounting documents are unified forms and developed by the Organization itself. Such a norm is provided for in the new accounting law. If the accountant independently develops the forms of documents, it must be reflected in the accounting policy of the enterprise. In such registers, all mandatory details must be present.

Terms of storage of personnel documents are the highest among all accounting documentation. Registers containing information about labor experience, labor conditions, salary payments is obliged store 75 years old. Therefore, the requirements for competent compilation and accounting of such papers are extremely high.

Salary for the employee is the monetary expression of the result of his work, which has a property to increase the motivation of the employee and give the objective value of its activities. Not at all the significance of the importance of the labor process as such for each working person, it will be fair to note that the main meaning of his work activity gives a monetary remuneration for labor.

In the modern world, the contradictions regarding wages between the employee and the employer are leveled by a single legislation that unifies and standardizes issues arising from paying for labor, including payroll calculation, the method and time of its payment.

The salary calculation is made on the basis of standards, on the one hand, and specific documents in which the employee's salary is recorded, as well as the special conditions for its accrual, on the other hand.

These documents include:

• An employment contract in which the magnitude of wages is recorded, as well as the payment time of the advance and main parts.
• The order for employment, in which, in addition to the magnitude of wages and other stimulating payments, is indicated, from what day the employee began to fulfill its work duties.
• Working Tabel Tabel.
• Documents confirming the performance of work under contract work: acts of work performed, outfits, routes, etc.
• Orders about bonus or disciplinary recovery.
• Other internal documents of the Organization affecting wage formation.

Calculation of salary with a timeless wage system

The timeless wage system is the most common and used not only in Russia, but also in Western countries. The basis of the time-based system is the tariff (salary, daytime tariff rate, hourly tariff rate), which man gets, being in the workplace and fulfilling his working functions. Other payments constituting wages can be added to the tariff based on spent time:

• For qualifications.
• For harm.
• For risk, etc.

Accounting for spent time is conducted in the table.

Depending on the calculation of the payroll in the time-based tariff system will vary slightly.

Salary-based calculation

The following formula applies:

(Salary) / (number of working days) * (number of actually spent days).

Example 1.

Suppose that the salary of the employee is 25874 rubles, the number of working days in the month is 21, of which 5 days the employee was on the hospital. At the same time, the average day earnings of the employee is 1202 rubles. Salary will be calculated:

25874/21 * 16 + 1202 * 5 \u003d 25723,52 rub

Calculation based on daytime tariff rate

It is calculated according to the following formula: (daytime tariff rate) * (the number of actually spent days).

Example 2.

Suppose the daily tariff rate of the employee is 1232 rubles. The number of working days in the month is 21, of which 5 days the employee was on the hospital. At the same time, the average day earnings of the employee is 1202 rubles. Salary will be calculated:

1232 * 16 + 1202 * 5 \u003d 25722 rub

Calculation based on clock rate

This formula is used:

(Hour tariff rate) * (the actual number of hours spent in the month).

Example 3.

Suppose that the hourly tariff rate of the employee is 154 rubles. The working day is eight-hour. The number of working days in the month is 21, of which 5 days the employee was on the hospital. At the same time, the average day earnings of the employee is 1202 rubles. Salary will be calculated:

154 * 8 * 16 + 1202 * 5 \u003d 25722 rub

A piecework wage system was developed by F. Taylor, who was engaged in scientific research on the organization of labor and in 1884 for the first time used a differentiated approach to pay for labor. The value of the criterion rate depends on individual performance.

There are several types of a piece of payment system. We will look at the traditional form of a piece of progressive wage.

A piecework progressive form of remuneration provides for a certain production rate, until the achievement of which the payment of labor occurs at one price, after the norm is exceeded - by elevated. This allows you to additionally stimulate workers.

Partly progressive daily salary is calculated according to the following formula:

(The number of daily work performed not exceeding the production rate) * (the price of work) + (the number of daily work performed in excess of the production rate) * (the price of work is over the extension rate).

If the calculation occurs for each day, then the days are summed up.

If the calculation occurs, based on the completed monthly work, first by dividing the monthly generation on the number of actually spent days is the average daytime production, from which the production rate is deducted.

(The number of daily work performed not exceeding the production rate) * (the cost of work) + (the average daily processing over the standard of production) * (the cost of work is over) * (the number of actually spent days).

Example 4.

Suppose worker puts trees. For each planted tree, he gets 20 rubles. Daytime production rate is 50 trees. Above the standards of production, the employee receives 30 rubles. For each tree. 5 working days, the employee was on the hospital. For the remaining 16 working days, the employee put 1000 trees. Average day wage worker - 1110 rubles. To begin with, we will calculate the average daytime working of the employee:
1000/16 \u003d 62.5 wood.

Thus, the production rate was exceeded by 12.5 trees.

Salary taking into account the hospital sheet will be:

(50 * 20 +12.5 * 30) * 16 + 5 * 1110 \u003d 27500 rub

The tax on income from individuals (NDFL) is 13% of the accrued wages and will be calculated by the formula:

(Salary per month) * 13% / 100

Example 5.

Suppose a worker, planting trees, received in accordance with a piece-progressive wage system 27500 rubles. NDFL will be:

27500 * 0.13 \u003d 3575 rub

The worker got on his hands:

27500 - 3575 \u003d 23925 rub

There is a system of tax deductions from the NDFL tax base, which includes standard, social, property, professional and other deductions.

Consider on the example of the most common standard deduction for a child (children). The deduction is provided in the amount of 1,400 rubles on the first child, a similar amount - on the second child, 3000 rubles - on the third child and the same amount - on the fourth child. The deduction comes from the tax base (i.e. from the accrued salary) until the increasing amount of wages from the beginning of the year will not exceed 280 thousand rubles. The calculation is made according to the following formula: (salary per month - tax deduction) * 13% / 100

Example 6.

Suppose the employee's income is fixed and amounts to 27,500 rubles. per month. The employee has three juvenile children. On the first two, the amount of tax deduction will be 1400 * 2 \u003d 2800 rubles, on the third 3000. Total 5800 rubles. will be deducted from 27500 rubles. For 11 months inclusive. The proclaimable base will be 21,700 rubles. In the 12th month, wages summarized by a growing outcome since the beginning of the year will exceed 280 thousand rubles, after which the employee will lose the right to apply a tax deduction. We calculate:

(27500 - 5800) * 0.13 \u003d 2821 rub.

Worker will receive:

27500 - 2821 \u003d 24679 rub.

Other retaining from wages

In accordance with the Labor Code, in addition to NDFL, retaining from wages are subject to:

• Cash tools that must be returned by the employee (for example, the rest of the travel).
• Overpayments arising for any other reasons.
• Payments for executive sheets (alimony, fines, debts).
• Reimbursement of material damage to the enterprise.

Hold can not make more than 50% of wages.