Perform salary calculation. Calculation of additional wages. Calculation of wages of workers

Calculation of salary depends on the payment systems adopted at the enterprise, which are fixed by regulatory in labor agreement, concluded between the employer and the employee, a form of labor and payment system is defined with a tariff rate or an established salary for each specific case.

Warming: Forms and Systems

Usually on modern enterprises The following forms and wage systems are used: timeless (calculation of salary by salary, the formula for the accrual of which will be discussed below) and the piecework.

Party labor payment involves remuneration for actual volume Works (the number of products manufactured or services provided) on established rates for one unit. Payment of labor depends only on the number of products of products or services provided for the month, does not depend on the amount of time spent or fixed salary. Forms of piecework payment:

• a piece of premium;
• simple;
• piecework-progressive;
• accord, etc.

The time-based payment system involves paying the salary or the installed day or hourly rate. Monthly in this case depends on the actually spent time for the month. It happens:

• simple (fixed payment for the month, hour);
• alert-premium (premiums, surcharges, etc. are added to the fixed part).

What makes a salary

Remuneration consists of the main and optional parts.

The main part of the salary includes next species wages:

• payment by salary (tariff), piecework;
• payment and surcharge for work in the festive (weekend) days;
• for opening hours overtime;
• premiums;
• surcharge for skill, surcharges for harmful working conditions;
• supplements for replacing and combining professions and so on.

Additional payment includes all surcharges calculated on average earnings:

• payment of all types of vacations;
• compensation payments when dismissal;
• surface payments to the average defined by the Regulations on the payment of labor or other regulatory acts of the enterprise and so on.

So, labor and its species determine the algorithm of accrual wages Employees of a particular enterprise.

Warry payment by salary: features

The most common and simple payment of labor is the payment by salary. With this system, the main indicator of successful work is the observance of the working day schedule: the development of the planned number of working days (hours) during the estimated period (month) guarantees the preparation of a complete salary defined by the employment contract.

Official salary - fixed amount of remuneration for execution of job duties in the calendar month. At the same time, it is necessary to understand that the salary is not the amount of "on the hands" (obtained after retention and the amount to the accrual for work in a particular month (until the deduction of personal income tax and other holds on the employee's statement).

Payment by salary: how to calculate

To calculate the salary by salary (the formula is indicated below), the following indicators are necessary:

• established official salary for a fully spent working period (calendar month) - monthly salary;
• the size of the tariff rate (hour or daytime), which defines a fixed salary amount for each spent an hour or day;
• working Tabel Tabel with actually spent days (hours).

How to make a salary salary calculation? The formula is below:

How to calculate salary by salary for full time

Officer Firekovo A.A. LLC "Ogonёk" in the labor contract is registered monthly salary - 45000 rubles.

He worked all the days of the production calendar in 2017:

• in May - 20 slave. days;
• in June - 21 slave. day.

For a spent period, no surcharges provided for by the employment contract, Firekovo A.A. Does not rely.

For May and June, the employee wages amounted to 45,000 rubles per month, despite the different number of worked days.

How to calculate payment by salary for incomplete working period

Employee Sergeyev V.V. In the employment contract, a monthly salary is registered - 45,000 rubles.

In 2017, in May, he worked ten working days from scheduled 20, in the remaining ten working days V. V. Sergeev was on vacation without salary salary.

Promotions (premiums, etc.) and other additional accruals (except for oxlade) Sergeev V.V. In May 2017, did not appointed.

In this case, Sergeyev V.V. (According to the formula for calculating salaries by salary in the example, which is considered) the following payment for labor in May 2017 is assumed:

45,000 rubles (salary for a full slave. Month) / 20 days (scheduled number of slave days in May 2017) x 10 days (the actual number of the slave. Days in May 2017) \u003d 22500 rubles.

The question often arises: "How to calculate the salary for the month?" We offer to take advantage of the following table, which indicates the formula for calculating the salary in the salary during operation of an incomplete month.

The formula for calculating salary at the tariff rate

When an employee is not established a monthly salary, but a day or hour tariff rate, then the amount of money remuneration per month is calculated as follows:

• with the established daytime tariff rate, the calculation of salaries is calculated by the formula:

• with a certain Narmative acts of the clockwise tariff rate, labor payment is calculated as follows:

Wage when working on schedule

Often the question arises: "How to correctly calculate wages working on a sliding schedule?" Or "How to calculate the salary wage in schedule?"

In enterprises, employees of the security service (guard) work on a sliding schedule, a monthly salary of the employment contract is provided.

In this case, payment for the calendar month should be made by summarized accounting of working time.

With this time of working time at the enterprise:

• accounting of the planned and actually spent working time is carried out on the clock;
• the regulatory local act establishes the accounting period (month, quarter, year, etc.);
• the magnitude of working time in the accounting period should not exceed the established number of working hours;
• the number of working hours in the accounting period is established according to the value of working time per working week (no more than forty hours per week);
• the regulatory local act is determined by the Rule definition of the clock rate with the established salary:

Based on the scheduled norm of the working hours of the calendar month by the formula:

clock rate \u003d Salary / planned number of calendar week working hours, for which salary is calculated.

• monthly salary - 8300 rubles;
• the salary is determined for July 2017;
• the planned number of hours in July - 168 hours;
• rate hour \u003d 8300/168 \u003d 49.40 rubles.

With this calculation, the hour will depend on the specific month and "swim" during the year.

Or the second method, based on the average monthly number of the slave. Watches in the calendar year by the formula:

hour. rate \u003d salary / (normal time voltage in hours in the calendar this year / 12 months).

• in 2017, according to the production calendar at 8 Michas, the slave. Day and five-day slave. week Roman slave. time is 1973 hours a year;
• monthly salary - 8300 rubles;
• clock rate: 8300 / (1973/12) \u003d 50.48 rubles.

With this calculation, the hour is constant for the calendar year.

Calculation of salary when working on schedule: Example

At the enterprise LLC "Ogonёk" established:

• the set period of summary working time for accounting is a quarter;
• the tariff rate at the watchman is 50 rubles per hour;
• the shift is 16 hours - daytime, and 8 hours - night;
• surcharge for the night - 20%;
• for the first quarter, the watchman worked in January 8 days, in February - 6 days, in March - 9 days.

Payment of one shift shift is: (50 rubles x 16 hours) + (50 rubles x 8 hours.) + (50 rubles x 8 hours. X 20%) \u003d 1280 rubles.

Salary is:

• in January - 1280 rubles x 8 days \u003d 10240 rubles;
• for February - 1280 rubles x 6 days \u003d 7680 rubles;
• for March - 1280 rubles x 9 days \u003d 11520 rubles.

Salary calculation when dismissal

Often the accountant raises the question: "How to calculate the salary when dismissal?"

The published employee on the day of dismissal of the labor code pays all amounts due to him by paying for payments under the calculation:

• wages for spent time in a month of dismissal (dismissal day is paid as a working day);
• compensation for non-glured vacation;
• other compensation payments dependent on the dismissal article.

Consider an example of a final calculation when dismissing.

Lviv S.S. Fixed from LLC "TPP" on August 7, 2017 at their own request. On the day of dismissal, the employer is obliged to accrue and pay salary for work in August, a prize, personal allowance, monetary compensation for the days of neglected vacation, that is, to produce a final calculation.

According to the employment contract Lviv S.S. The following accruals are established:

• salary for the full working month - 8300 rubles;
• personal surcharge - 2000 rubles;
• for work in harmful conditions, the surcharge is 4 percent of the salary;
• monthly premium - 150% for the full time month;
• surcharge for the night time - 40% clockwise.

He worked on the total taking into account the time, his schedule of replacement "day after three". Clock rate on local regulatory acts In LLC "TPP" is calculated on the average monthly number of hours a year and amounts to 8300 / (1973/12) \u003d 50.48 rubles.

S.S. Lviv is put on monetary compensation for non-gluable holidays - for 9.34 days.

According to the tabel in August (on the 7th number inclusive), he worked full two shifts for 22 hours (44 working hours).

With the final settlement, it is accrued:

• payment by salary - 2 shifts x 22 x 50.48 rub. \u003d 2221.12 rubles;
• prize for spent time - 2221,12 rub x 150% \u003d 3331.68 rubles;
• personal surcharge for spent shifts - 2000 rubles / 8 (scheduled number of shifts in a month) x 2 shift \u003d 500 rubles;
• surcharge for the night - (50.48 rub x 16) x40% \u003d 323.08 rubles;
• surcharge for harm - 2221.12 x 4% \u003d 88.84 rubles;
• compensation for non-gluable holidays - 769,53 rubles. x 9,34 \u003d 7187,41 rubles, where 769,53 rubles - the comprehensive earnings for making leave.

Total wages with all additional charges will be 13622.13 rubles.

From this amount it is necessary to keep income tax (13 percent of the accrued amount): 13622.13 x 13% \u003d 1771 rubles.

Lviv S.S. will get on the hands of deducting NDFL: 11851,13 ruble.

Conclusion

The article discusses the formula and an example of its application. The accountant offers table-cribs that will correctly evaluate the situation and choose the correct calculation method.

The payment of labor is a responsible process, one must not forget that the material and moral state of the employee depends on the earning. Moreover, the wrong calculation may entail sanctions from the Labor Inspection and Tax Authorities.

So, the calculation of payment to employees is perfected on the basis of:

• employment contract between employer and employee;
• order of receipt with an indication of the day of the work of the employer;
• production table for working hours;
• local regulations (orders for promotion or regulations on remuneration and other);
• production outfits, acts of work performed and so on.

Each accrual for the payment of money remuneration must be accompanied by a document and regulatory act.

Oddly enough, many people for some reason are confident that the salary and salary is the same thing. Because of this, confusion occurs quite often: one amount is spelled in the contract, and the person gets less. Why? Let's figure out how to calculate the salary by salary and what you need to know.

Why salary from salary is different

First of all, you need to remember once and for all that these are two absolutely different concepts. Salary is what you get in accounting or card at the end of the month, and the salary is the amount prescribed in the contract, this is your wage, so to speak, in the "dirty" form. There are no various premiums, surcharges, taxes and deductions are not taken into account - this is, so to speak, the "zero rate", from which all subsequent calculations are produced. Therefore, it is very important to figure out how to consider salary by salary yourself, from which these calculations depend on and how to check their correctness.

Salary is a fixed amount, it does not affect any surcharge for harmfulness, not the amount of actually spent days, nor the amount and quantity of taxes. However, all these factors are very influenced by the amount you get at the end of the month.

What you need to know to calculate the salary correctly

• mary coefficients can be applied to wages;
• an employee can be accrued to premium and other payments;
• an employee can be fined for various violations;
• the employee may have obligations to pay alimony or other payments;
• may be issued an advance;
• insurance deductions pay the employer, and income tax is an employee;

All these, as well as some other factors reduce or increase employee wages, but do not affect its salary. Nevertheless, it is necessary to remember that, otherwise, significant errors may be allowed when calculating.

Calculation of salary

In general, for this you need to apply very simulawhich includes only 2 points:

• salary;
• income tax rate.

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

Example:

A citizen N has a salary of 38,000 rubles, this item is clearly recorded in his contract. Over the past month, he worked in good faith all the days, fines and penalties did not have, but also did not earn award. Thus, at the end of the month N will receive:

38 000 - 13% \u003d 38 000 - 4 940 \u003d 33,060 p.

Example:

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

• First you need to determine magnival earnings N, based on its salary: 38 000/23 \u003d 1652.17 p.
• Now we calculate that part of the salary, which corresponds to the actual spent time: 1652.17 x 9 \u003d 14,869,53 p.
• Now we consider wages for 9 worked days: 14 869.53 - 13% \u003d 12 936.49 p.

Calculation of w / fees when taking into account premiums and premiums

However, in practice, such calculations are very rare, so let's see how to charge salary by salary if the employee receives, for example, a premium in the amount of 15% of the salary and has tax deduction On a child - 750 r. If we assume that all the same citizen N worked 21 days in a month of possible, then with all the conditions described, the calculation will look like this:

• 43 700/24 \u200b\u200bx 21 \u003d 38 237.50 p. - s / fee for spent time without deducting NDFL;
• 38 237,50 - 750 \u003d 37 487.50 p. - / fee for actual time, taking into account the tax deduction;
• 37 487.50 x 13% \u003d 4873,375 - NDFL, taking into account the use of deduction;
• 38 237.50 - 4873,375 \u003d 33 364,13 - C / fee per hand.

How to salary affects the district coefficient

Sometimes it is necessary to know how to calculate salary by salary in conditions when, due to complex climatic conditions, increased radiation or other harmful factors, an additional coefficient "for harm" is charged. Such a coefficient is also called the district, but it is not worth confused by the Northern Dumps, for the residents of the Far North. Such a coefficient is used in Udmurtia, Bashkortostan, Perm, Chelyabinsk, Vologda, Kurgan and other areas. The size of the coefficient is established by the government Russian Federation Separately for each region.

Example:

All the same citizen N, having a salary of 38 000 r. and a premium in the amount of 15%, conscientiously worked all the days, tax break has no. The coefficient for the region where our citizen N lives is 1.8. It should be used like this:

• 38 000 + 5 700 \u003d 43 700 - salary + premium;
• 43,700 x 1,8 \u003d 78 660 - C / fee taking into account the coefficient;
• 78 660 - 13% \u003d 68 434.2 p. - s / pl. to payoff.

How to check the correctness of the calculations

In labor legislation, it is clearly spelled out that the employee must be informed about all the allowances and retains made from its wages. In order to fulfill the requirements of the legislation, in enterprises usually give out the calculated leaves in which it is clearly spelled out how that the amount that at the end of the month you will see in your wallet or on the card.

Now you know exactly how to calculate salary by salary, and you can independently check the correctness of the calculations made by the employer. If you do not understand where this or that amount came from, or your calculations do not agree with those that you see in the received leaves, do not hesitate to seek explanations to the accounting department - there are all clarifications. You may have forgotten to take into account some parameter. To correctly calculate your wages, you need to know exactly all the deductions and dumps that concern you.

Accountant is engaged in paying wages. If the company is large enough, then there is a regular unit in the state, called wage accountant, the obligations of which include calculation, accrual, payment, deduction and other steps with wages and other payments and accruals of the employee.

The salary calculation is carried out at the beginning of each month, it is necessary to calculate and pay the salary to employees to the 10th day of the current month. The estimated month is the previous month (with the first time of the month). For accrual and pay payments, the accountant can use typical unified forms of statements.

Documents for salary calculation

• - a form that combines the possibility of accrualing and paying salaries;
• - applies only to calculate the salary;
• - applies only to pay salary;
• - A document that is issued to the hands of the employee upon receipt of a salary, contains deciphering the accrued amount of the amount.

The procedure for calculating wages

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

1. determine the size of the salary of the salary (tariff rate) in accordance with the spent time;
2. determine which employees are put additional payments, in addition to the salary (tariff rate);
3. keep the tax on income individuals;
4. accrupar insurance premiums with wages for paying extrabudgetary funds;
5. make all other retention from the employee's salary (advance executive sheets, alimony, damage compensation);
6. calculate the salary given all the accruals and hold;
7. pay employee salary on hand.

Consider each other of these actions.

1. Salary and spent time

If the employee's salary is based on the salary part, then its size can decrease if the employee has worked not completely.

The salary established for the employee is paid in the event that it has been worked out a full-time month, according to the installed mode of operation. If at some days were not worked out, for example, because of the disease, leave, absenteeism or other reasons, then the salary will be proportionally spent days to decrease.

For accounting of working time, a table is used, for example, the form T-12 or T-13, in which all the appearance and non-appearance of the employee (or only non-appearance) are recorded during the month. At the end of the month, this tabel is passed responsible for filling the person to the Accountant, which on the basis of the data of the Tabel is calculated by the calculation of the laid salary.

Example:

Tokarev worked in August 2015 18 days from 21 workers. 3 days Tokarev sick and received for this compensation for hospital sheet. Salary at Tokarev for full working month 21,000 rubles.

For spent 18 days salary will be (21000/21) * 18 \u003d 18000 rub.

____________________________________

Thus, before you begin to calculate the salary, you need to determine the number of days spent worker and calculate the corresponding time salary.

2. Additional payments.

In addition to the salary, the employee can receive additional stimulating and compensatory payments, for example, award for the implementation of a certain amount of work, surgery for years of service, for harmful and severe working conditions, the district coefficient, premiums for special merits and other payments provided for by the Regulations on labor payment For this position.

3. Tax on personal income (NDFL)

The next step will be the calculation and deduction from the wages of NDFL (income tax). As you know, the salary is the income of the employee from whom he must pay income tax at a rate of 13 percent. Therefore, it is necessary to calculate 13 percent from the received salary amount and pay this amount to the tax. The residue is subject to employee to hand.

The obligation to calculate and hold the income tax from wages falls on tax agentwhich in this situation is an employer. An employee in the hands is paid amount without tax.

Holding for Hold Ndfl:

D70 K68.NFL - Continuing income tax from the employee's salary.

4. Insurance contributions

From wages, the employer must accrue insurance premiums into extra-budgetary funds (FFR, FSS, FFOMS). Insurance contributions They are considered from the accrued salary amount.

In 2015, the following insurance premium rates were installed:

• in the FIU - 22% (with the amount of more than 711,000 rubles. Betting - 10%);
• in FSS - 2.9% (up to 670000 rubles);
• in FFOMs - 5.1% (with any amount of salary).

If the employee's salary from the beginning of the year total exceeded 711 thousand rubles. (In 2015), the contribution rate in the FIU is 10% of the amount of exceeding.

If the employee's salary from the beginning of the year total exceeded 670 thousand rubles. (In 2015), the contribution to the FSS with the amount of exceeding is not paid.

With regard to contributions to the FFOMs, there are no restrictions since 2015, the contribution must be counting and pay at the specified rate regardless of the total salary since the beginning of the year.

Insurance premiums do not reduce the salary of workers (as opposed to NFFL), they are accrued with total amount Salary and pay from the employer's pocket.

5. Holding

In addition to laid paymentIt is also necessary to determine the amount of deductions to be made to the accountant from the employee's salary. Holds can be associated with executive sheets for recovery of debt from an employee (for example, alimony, material damage, penalties, penalties, etc.).

Identifying, it should be remembered that their monthly size is limited. An employee cannot stay without salary, so russian legislation Limits the size of the deduction:

• no more than 20% - in the standard case;
• no more than 50% - for several executive sheets or if required federal laws RF;
• not more than 70% - upon compensation for harm caused by the health of another person, when recovering alimony.

Also, an advancely issued advance payment should be taken, according to the Labor Code of the Russian Federation, the salary should be paid to employees at least once every 2 weeks, therefore employees receive advances first, after which the salary remains.

6. Calculation of wages, taking into account all payments and deductions

Taking into account the above information, wages are calculated as the sum of all charges minus the amount of all hold.

Salary \u003d salary + stimulating and compensatory payments - retention.

The received salary amount should be received by crediting.

Wage charging:

D20 (23) K70 - in manufacturing enterprises, the cost of labor fees are charged to the cost of production;

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

7. Payroll payment

The salary is paid, calculated as the salary according to the spent time, to which all the accruals are added and all holds are taken away.

Contributions to extrabudgetary funds are considered from the amount received and transferred to these funds by the employer.

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

Payment is made on the basis of a payment or settlement payroll. Upon receipt of money, the employee puts his signature and receives a calculated sheet in which it is indicated that it is precisely charged by such a salary.

Each employer with employment has the right to familiarize himself with the system of monetary motivation and wages, as well as with the conditions in which all rights and obligations of the parties are prescribed, the amount of wages, the terms of its payment, etc. After reading the terms of the contract, the applicant will know its rights and obligations What problem moments may arise and how to behave in various situations (for example,).

Features of labor legislation

Calculations of wages in 2016 are governed by Article 139 Labor Code The Russian Federation and the Provision of the Government of the Russian Federation of 2007 (with periodic amendments). In accordance with the labor legislation, the main and additional wages are accrued, all payments and compensation are carried out.

ZP (as one of the costs of costs) should be recorded in accounting of the enterprise and include the following points:

• salary accrual (main and optional);
• retention from the patch;
• accrued required contributions in various funds ( social insurance, unemployment, accidents);
• payment of accrued wages to staff;
• the contributions of contributions to the funds in the deadlines specified by tax legislation.

All operations related to pay for labor are included in the 70th account, all postings are performed by the last number of months.

Key salary accounting features:

• The need for continuous maintenance (daily, monthly) work time accounting tables for each employee (manually, automatically).
• Maintenance facial account Each employee with a reflection of all accruals and hold.
• The maintenance of the payment statement, in which employees are signed in obtaining all payments due to them.

The list of documents and regulatory acts, which regulate the work of the accountant, accrueming wages to staff:

• the rules of the internal labor regulation;
• collective agreement;
• provisions on material incentives and remuneration;
• staff schedule of enterprises;
• contract of employment;
• local regulations.

Calculation of the average monthly salary worker

Payment average monthly salary The employee will be required to charge on the established formulas of the following payments:

• average monthly salary in accordance with official salary;
• vacation payments and compensation for unused vacation;
• payment of labor during periods of downtime (technological, others), which may arise due to the fault of the employer, upon the onset of force majeure (natural disasters, fires, etc.);
• weekend benefits that should be paid to the employee when terminating the employment contract, dismissal by agreement of the parties, to other articles;
• hospital and other temporary disability benefits;
• traveling.

The calculation of the average monthly wage may also be required in cases of a personal request by an employee of information about its salary, payments and accruals.

Council: If you do not want to face the problem of non-payment of wages in the promised amount or other discrimination by the employer, conclude with the head of the company in which it is employed by an employment contract. This document will provide you with the opportunity to defend your rights in the event of problem situations.

Wage calculation formula

In order to calculate the employee's salary, the accountant uses the accounting table of its working time. Accrual of money remuneration can be carried out by salary established by the staffing of the enterprise with additional surcharges For experience, qualifications, performance, or by the piecework system.

Formula for calculating salary by salary

Zp months \u003d CD * SDwhere

• Zp months - accrued for the month salary;
• CD - the number of actually spent working days (in accordance with the table);
• SD - daytime tariff rate. When calculating clockwise, this figure is multiplied by the number of hours spent over the month.

For example, according to an employment contract, an employee must receive 100 rubles per hour for his work. He worked 180 hours, and his remuneration should be 100 * 180 \u003d 18,000 rubles. Employees receiving salary and spent a whole month get 100% of set rate. If they worked less days than the contract, their wages are adjusted in accordance with actually spent hours. After calculating the SP, the amount decreases by 13% of NDFL and is issued to an employee (cash or personal card).

Calculation of average wages (formula)

ZP averages. \u003d ZP average / t average.where

• t average. - this is averaged number of days of each month;
• RCP Average (ZP OSN. Each month + ZP DEVTED ENTERNAL MES.) / 12 / 29.3) - the average daily employee salary; ZP OSN. Each place. - the main salary for 12 months (the main salary includes payment in the amount of salary, on tariffs (hourly tariff rates) or by piecework; 29.3 - approved average working days in a month; Extras of additional month - additional wages The board for the same period (such a fund includes all sorts of surcharges: allowances, premiums, remuneration, recycling coefficients, overtime, night and festive surcharge, etc.).

Example of calculating wages of an employee who are put on vacation

Ivanov Ivan Ivanovich worked for all 12 months for 2015, and in January 2016 decided to take a vacation. Accountant need to calculate the average monthly pay for this employee to charge the vacation taxes. Ivanov works as an engineer, receiving salary without additional payments and premium promotions in the amount of 40,000 rubles. The average approved number of days in the month is 29.3, but since Ivanov has a stable salary without surcharge, we take a bet - 40,000 rubles. Z cf.dn. \u003d 40 000 / 29.3 \u003d 1365.18 rubles.

The accountant multiplies the average daily earnings on the number of vacation days and thus formed the amount of holidays for Ivanov I.I.

If Ivanov decides to quit after the spent period without vacation (although he is already laid), the accountant will have to.

Some features of the calculations of the middle zp

When salaries are calculated, the average daily wage amount is calculated, in which the days of the lack of in the workplace and the days in which social benefits (sick, pregnancy periods and child care, etc.) were accrued. If the woman went into maternity leaveThe average monthly salary will be calculated from the periods before the exit.

Almost always in vacancies in employment instead of wages, which the employee will receive in reality, the salary is indicated. And in this case, the employee may have questions how much as it will eventually be issued and how to calculate salary by salary. At the same time, many do not even know that the salary and salary is not the same thing. We will explain how salary calculation is made by salary - the calculator will need.

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Note! Our calculator does not count pay for processing.

Labor legislation is given to the definition of salaries and wages ( art. 129 TK RF.):

• salary- Fixed wage of the employee for the calendar month without taking into account compensatory, stimulating and social payments;
• stimulating payments - surcharges and prompts of a stimulating nature (premiums and incentive payments);
• compensation payments - compensatory surcharges and surcharges (for work in special climatic conditions or in special conditions and other payments);
• wage - Remuneration for work, which consists of salary, taking into account compensation and stimulating payments. In colloquial speech, the concept of "dirty salary" is used, or the GROSS salary;
• salary "On Hands" - the amount of remuneration to be issued to the employee, or accrued wages minus NDFL. In colloquial speech, it is sometimes called "payment clean", or the NET salary.

Labor payment systems

The organization independently develops a system of financial motivation of employees. At the same time, different categories of workers are set by a different payment system. The main wage systems are:

• official salary;

The amount of payments on the official salary depends on the position being held. This system is used to remunerate specialists with a wide amount of work (director, lawyer, engineer, accountant, etc.).

Payment of labor at the tariff rate is established as the amount of remuneration for the implementation of the norm. This method is used mainly for volunteers and opera workers (turner, builder, combineer, etc.).

Terms of calculation and payout payments

The payment date is set in one of the following documents:, or by the employment contract. Salary is paid at least every half months ( art. 136 TC RF). The final settlement for the month is produced no later than the 15th.

In practice, the period of payment is set in the following order:

• - from the 16th to the 30s (31st) number of the current month;
• final calculation for the month - from the 1st to the 15th day of the next month.

With the coincidence of the day of payment with the weekend or non-working holidays, payment is made on the eve of this day ( art. 136 TC RF).

In the letter of the Ministry of Labor of Russia dated 05.08.2013 No. 14-4-1702, when considering the question of determining the size of the advance, it was clarified that the size of the advance of the TC RF is not regulated. However, in the letter dated 10.08.2017 N 14-1 / B-725 reminded that.

In practice, the following methods are applied:

1. In proportion to spent time.
2. In percent of the salary.
3. In a fixed amount.

The organization chooses for itself the most comfortable methods and payment timing.

How to calculate salary by salary

The amount of wages for the month, based on the salary, is defined as follows.

Calculation of salary by salary, formula:

Zp \u003d o / dm * od,
Where:

ZP - Salary for the month (Gross);
O - official salary according to a staffing or employment contract;
DM - number of days in a month;
One - actually worked out days in a month.

When the salary size is known, we will define the amount of NDFL:

NDFL \u003d zp * 13%,

where:

Zp - accrued salary for the month;
13% - the NDFL rate for individuals who are tax residents of the Russian Federation (paragraph 1 of Art. 224 of the Tax Code of the Russian Federation).

We define the amount of wages "On Hand" (NET).

NET \u003d zp-ndfl

NET - the amount of wages that will be issued to the employee for the worked month.

Number of working days

The number of days spent in the month is determined by the accounting time accounting table. Working hours should not exceed 40 hours a week ( art. 91 TC RF).

If the employee has worked for a month, without skips and business trips, payment is made by salary.

In case of operation, an incomplete month must be sown in more detail. For example: welcome to work or dismissal in the middle of the month. Payment is taken into account actually spent days in a month.

Middle earnings

When finding a business trip, with a reduction, and in other cases provided for art. 139 TC RF, Payment is based on the average earnings.

The calculation of the average wage is determined by the formula:

Szp \u003d (zp + sv) / d,

where:

SPP - average salary;
Zp - actually accrued salary for the 12 months preceding the moment of payment;
SV - accrued stimulating payments provided for by the wage system for the period, except for the amounts of material assistance;
D - the number of days actually spent for 12 months preceding the moment of payment.

One average earnings are not included in the other, i.e. When calculating the average earnings from settlement period The time is excluded during which the employee remains average earnings in accordance with the legislation of the Russian Federation.

Documents reflecting the calculation, accrual and payment of salary

When receiving an employee to work is issued. The order is drawn up in an arbitrary form or using forms No. T-1 or T-1A.

The employee's official salary is indicated in the employment contract and / or (form No. T-3).

To calculate the wages and accounting of actually spent time, the following forms apply:

• (form No. T-12);
• (form No. T-13).

To fill the table of employees personnel service Applied.

The following forms are applied to the documentary design of settlements on remuneration:

• settlement statement, form T-49;
• payslip, T-51 form;
• payment statement, form T-53.

Accounting and registration payroll The payment made by employees of the organization is reflected in the registration journal of the payment statements (form No. T-53A).

When paying wages, the employer is obliged to notify each employee about the amount of wages ( art. 136 TC RF and a letter from 03/18/2010 No. 739-6-1).

There is no form in the approved unified form. The organization has the right to independently develop a blank. Approximate form, as well as an order for its approval, can be downloaded at the end of the article.

When dismissing the employee is issued. The order is drawn up in arbitrary form or applied unified form No. T-8.

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