Payroll Fund: calculation formula. Salary fund: balance sheet calculation formula, example

The current financial and economic crisis in our country has a certain significant impact on the decrease in the income of organizations, which is associated with a decrease in demand for goods and services among the population. In turn, rising prices for goods and services increases the exactingness of the size of wages for employers. On this basis, conflicts often arise between them. Therefore, careful study of wages is the key to the success of the company, as it affects the productivity of the personnel as a whole.

In the coming years, a scenario of worsening business development conditions in our country is possible, which puts many enterprises on the brink of bankruptcy. Management thinks about optimizing its costs and maximizing profits, including by streamlining wage costs.

In the current conditions of instability of the world economy, any organization raises the question of how to deal effectively with the current economic crisis with minimal losses.

Overcoming economic difficulties contributes to the rationalization of wages as an integral part of the functioning of the organization as a whole.

Remuneration is the main mechanism for regulating labor relations and a powerful means of stimulating the production behavior of employees of the organization. Remuneration of labor, its organization, forms and systems, additional benefits and compensations, bonus systems are an important element of personnel management of a company. It allows you to combine the material interests of employees with the strategic goals and objectives of the organization.

In modern economic conditions, one of the central tasks of any organization is changing the remuneration with the purpose of making it more flexible, meeting the rapidly changing situation on the labor market, stimulating the material interest of participants in the labor process, i.e. effectively organize to achieve the main goals of the organization.

The concept of PHOT. Difference from payroll

Both of these concepts, at first glance, are very similar. In fact, they have a certain difference.

Each leader of a modern company should have an idea of ​​what is included in the payroll.

The first and most important elements of the payroll are salaries and bonuses, as well as numerous surcharges. In the background, various premiums in the form of compensation should be taken into account.

Composition

We note four basic elements of payroll:

• the salary itself;
• unworked time (for example, vacations, downtime, etc.);
• various kinds of incentive payments;
• various "support" payments.

The structure in the balance sheet of the payroll varies from organization to organization. For example, the structure of the “salary” fund of a certain consulting company is the following calculation.

The total payroll amount is 100%, of which:

• payments to management - 35%;
• payments to consultants - 40%;
• accounting payments - 15%;
• payments to technical personnel - 10%.

Calculation formula. Detailed description

Consider how to correctly calculate the payroll by examining the formula for calculating the payroll. What does that require?

The issue of calculating the wage fund and the formula for calculating it is very relevant for modern companies, since the salary component is part of the cost of production, goods and services (and, often, this is a significant share), which means that it affects the final result of the functioning of the company.

In turn, excessive hyper-economies of the size of the payroll are dangerous because the performance indicators of employees for decent profit are deteriorating. The final result of this situation may be an increase in staff turnover, a decrease in labor productivity, the desire of individual employees to steal.

For the wage fund, the calculation formula will be the sum of its individual components. The composition of the indicator elements may depend on the content of intra-company local labor acts.

PHOT = RFP + PR + OTP + MP, where:

• - salary, rub .;
• PR - premiums, thousand rubles;
• OTP - vacation pay, thousand rubles .;
• MP - material assistance, thousand rubles

An example of calculating payroll by the formula above is schematic, therefore, calculation of payroll in different firms can be carried out according to a more detailed version depending on the elements.

It should be noted here that for calculating the annual payroll fund, the calculation formula takes the following form:

Payroll year = ZP mass _* H Wed _* 12, where:

Payroll year - annual payroll fund, thousand rubles;

PO month - average monthly salary, thousand rubles;

H Wed - the total number of staff, people.

Balance calculation

The wage fund (formula for calculating the balance sheet) is discussed below.

It is necessary to summarize the data on credit account 70 from the debit of accounts:

• score 20;
• score 25;
• score 26;
• score 08;
• score 91.

Settlement

The main purpose of the estimate of the wage fund is the more or less systematic use of "salary" funds. In most organizations, such calculations are made for the year with a quarterly or monthly breakdown. Using the estimate, it is predicted in which areas the funds will be spent, as well as the average indicators of the size of the payroll component.

The wage fund according to the calculation formula in the estimate is the most important planning element, which reflects the estimated wages of employees.

Accounting for the district coefficient and bonuses

The next moment. The wage fund with a district coefficient and bonus according to the calculation formula is presented below:

PHOT = ZP cm _* H _* 12 _* Rk _* Kp, where:

• cm - average salary per month, thousand rubles;
• H - the number of employees, people .;
• Pk is a district coefficient;
• Kp - bonus ratio.

The district coefficient is an indicator by which it is necessary to multiply wages in order to cover the costs associated with difficult living conditions in a particular area.

Here is a sample list of coefficients for some regions of Russia:

• Yakutia - 2;
• Sakhalin Oblast - 2;
• Krasnoyarsk Territory - 1.8;
• Kamchatka region - 1.6;
• Tyumen region - 1.5;
• Khabarovsk Territory - 1.4;
• Karelia - 1.15, etc.

The main purpose of the bonus system can be called reaching agreement on the interests of all parties in the enterprise in guaranteeing the growth of the final performance indicators of the company.

Taxes

The formula for calculating the wage fund, when taken into account, also changes. How?

When calculating personal income tax withheld from employee wages, use the formula:

PIT = NB _* S / 100, where:

• NB - tax base, thousand rubles;
• C - tax rate,%.

The standard tax rate for residents is 13%, for non-residents - about 30%.

The tax base is all personal income with the exception of the amount of deductions established by law.

Example. Tables

An example of the formula for calculating the wage fund is shown below. So.

Before proceeding with the analysis and evaluation of the wage fund, it is necessary to summarize the data on all payments that were made in the indicated periods. The source data are the data of collections of charges and deductions. The composition of the payroll for the period from February to June 2015 and 2016 are presented in tables 1 and 2, respectively.

The tables contain data on payment for worked and unworked time (including: regular leave, payment of sick leave at the expense of the organization, compensation for leave upon dismissal).

Table 1

PHOT for the period from February to June 2015

table 2

PHOT for the period from February to June 2016

It is also advisable to calculate deviations and evaluate dynamics of indicators. The calculation of all these indicators is presented below in the form of table 3.

Table 3

Assessment of payroll for the period from February to June 2015 and 2016

The calculation method of table 3 is presented below.

RFP _in% = RF _rub. × 100% ÷ ∑ PHOT, where:

• RFP _in% - indicator value,%;
• RF _rub - the value of the indicator in rubles;
• ∑ PHOT - the total amount of the wage fund for the period, rubles.

- the share of payment for hours worked in 2015 in the total amount of payroll:

RFP _in% = 840,584.24 × 100% ÷ 856,313.24 = 98.16%.

- the share of payment for hours worked in 2016 in the total amount of payroll:

RFP _in% = 3,444,757.54 × 100% ÷ 3,505,561.82 = 98.27%.

- the share of payment for unworked time in 2015 in the total amount of payroll:

RFP _in% = 15 729.00 × 100% ÷ 856 313.24 = 1.84%.

- the share of payment for unworked time in 2016 in the total amount of payroll:

RFP _in% = 60 807.28 × 100% ÷ 3 505 561.82 = 1.73%.

Abs. off = ZP _rub. 2016 _–ZP rub. _2015, where:

• Abs. off - absolute deviation, rub .;
• _RF RUB 2016 - the value of the indicator in rubles in 2016;
• _RF RUB 2015 - the value of the indicator in rubles in 2015.

- absolute deviation in payment for hours worked:

Abs. off = 3,444,754.54–840,584.24 = 2,604,170.30

- absolute deviation in payment for unworked time:

Abs. off = 60,807.28–15,729.00 = 45,078.28 rubles

TR = _{RFP. 2016} ÷ _{RFP. 2015,} where:

• TP - growth rate,%;
• _RF RUB 2016 - the value of the indicator in rubles in 2016;
• _RF RUB 2015 - the value of the indicator in rubles in 2015.

- growth rate of pay for hours worked in 2015:

TR = 3 444 754.54 ÷ 840 584.24 = 4.10.

- growth rate of pay for hours worked in 2015:

TR = 60 807.28 ÷ 15 729.00 = 3.87.

SD = _{% 2016} – _{% 2015,} where:

SD - structural dynamics in%;

_{% 2016} - indicator value in% in 2016;

_{% 2015} - indicator value in% in 2015.

- structural dynamics of payment for hours worked:

SD = 98.27% -98.16% = 0.10%.

- structural dynamics of payment for unworked time:

SD = 1.73% -1.84% = - 0.10%.

Settlement in the company JSC Russian Railways

A good example. The wage fund according to the calculation formula in Russian Railways is presented below:

PHOT = _* ( + + ), where:

- salary, thousand rubles;

T - fixed rate (salary), thousand rubles;

N - additional allowances, thousand rubles;

Pk - a certain district coefficient, thousand rubles

According to this formula, the calculations are made for each subgroup of employees of Russian Railways separately.

Improving remuneration in modern enterprises

Among these areas, we note the following points:

• Calculate performance criteria on the basis of which wages are formed.
• Develop a special criterion for customer satisfaction with the quality of service. This criterion will be the main in the formation of salaries.
• Determine the effectiveness of the project.
• Conduct a set of informational events for staff on plans for the upcoming improvement of the payroll fund.
• To develop a draft amendment to the Regulation "On Remuneration".
• To amend the Regulation “On Remuneration of Labor”.
• Make the necessary changes to the job descriptions of the managers of the agency departments.

conclusions

Remuneration of labor is a multifactor concept consisting of many elements aimed at setting wages and rationalizing the expenses of an enterprise. An important element of the wage system is to take into account the individual, collective and general contribution of the organization’s employees.

However, it should be borne in mind that wages should be based on the specifics of the activities of the enterprise or organization.

To implement the principles and functions of remuneration should take into account factors that determine the scope of the organization.