Salary calculation depends on the payment systems adopted at the enterprise, which are fixed by regulatory local acts. An employment contract concluded between an employer and an employee must prescribe a form of work and a payment system indicating the tariff rate or established salary for each specific case.
Remuneration: forms and systems
Typically, modern enterprises use the following forms and systems of remuneration: time-based (payroll according to salary, the calculation formula of which will be discussed below) and piecework.
Piece-rate pay implies remuneration for the actual volume of work (the number of manufactured units of products or services provided) at the established rates for one unit. Remuneration depends only on the number of units of products or services provided per month, does not depend on the amount of time spent or a fixed salary. Piecework Forms:
- piecework premium;
- simple;
- piecewise progressive;
- accordion, etc.
Time-based payment system involves payment of a salary or a fixed daily or hourly rate. The monthly wage in this case depends on the actual hours worked for the month. It happens:
- simple (fixed payment per month, hour);
- time-bonus (bonuses, allowances, etc. are added to the fixed part).
What is the salary
Remuneration consists of the main and additional parts.
The main types of wages include the following types of wages:
- salary (tariff) payment, piecework;
- payment and surcharge for work on holidays (weekends);
- over hours of work;
- Prizes
- bonuses for skill, bonuses for harmful working conditions;
- surcharges for the replacement and combination of professions and so on.
The additional payment includes all additional payments calculated on average earnings:
- payment of all types of holidays;
- compensation payments upon dismissal;
- additional payments up to the average determined by the regulation on remuneration or other regulatory enactments of the enterprise, etc.
So, the forms of remuneration and its types determine the algorithm for calculating wages to employees of a particular enterprise.
Salary pay: features
The most common and simple wage is salary payment. Under this system, the main indicator of successful work is the observance of the working day routine: working out the planned number of working days (hours) in the billing period (month) guarantees the receipt of the full salary determined by the labor contract.
Salary - a fixed wage for the performance of official duties in a calendar month. It should be understood that the salary is not the amount “on hand” (received after deduction of personal income tax), but the amount payable for work in a particular month (before deduction of personal income tax and other deductions at the request of the employee).
Salary payment: how to calculate
To calculate salary by salary (the formula is indicated below) the following indicators are required:
- the established salary for a fully worked out working period (calendar month) - a monthly salary;
- the size of the tariff rate (hourly or daily), which determines a fixed amount of wages for each hour or day worked;
- time sheet with actual hours (hours).
How to calculate salary by salary? The formula is below:
How to calculate your full-time salary
How to calculate the salary according to the salary correctly, consider an example:
Employee Ogonkov A.A. LLC "Spark" in the employment contract prescribed a monthly salary of 45,000 rubles.
He worked all days on the production calendar in 2017:
- in May - 20 slaves. days;
- in June - 21 slaves. day.
For the worked period, no surcharges provided for by the employment contract, Ogonkov A.A. not supposed to.
For May and June, the employee's salary amounted to 45,000 rubles for each month, despite the different number of days worked.
How to calculate part-time salary payment
How to correctly calculate the salary for the salary for an incomplete month, consider the following example.
Worker Sergeyev V.V. the monthly salary is prescribed in the labor contract - 45,000 rubles.
In 2017, in May, he worked ten working days out of the scheduled 20, in the remaining ten working days V.V. Sergeev was on vacation without pay.
Incentives (bonuses, etc.) and other additional accruals (except for salary) to Sergey V.V. in May 2017 were not appointed.
In this case, Sergeev V.V. (according to the salary calculation formula in the example that is being considered), the following pay for labor in May 2017 is supposed:
45,000 rubles (salary for a full working month) / 20 days (planned number of working days in May 2017) x 10 days (actual number of working days in May 2017) = 22500 rubles.
Often the question arises: "How to correctly calculate the salary for the month?" We suggest you use the following table, which shows the formula for calculating salary by salary when working for an incomplete month.
The formula for calculating salaries at the tariff rate
When an employee is not set a monthly salary, but a daily or hourly rate, then the amount of cash compensation for the month is calculated as follows:
- at the established daily tariff rate, the calculation of salary is calculated by the formula:
- at the hourly tariff rate determined by regulatory enactments, wages are calculated as follows:
Remuneration for work on schedule
Often the question arises: "How to correctly calculate the wages of workers on a rolling schedule?" or "How to calculate the salaries of the watchmen on schedule?"
At enterprises, security guards (watchmen) often work according to a rolling schedule, and a monthly salary is stipulated by the labor contract.
In this case, payment for the calendar month should be made according to the cumulative accounting of working time.
With this accounting of working time at the enterprise:
- Accounting for planned and actually worked hours is done by the hour;
- a regulatory local act establishes an accounting period (month, quarter, year, etc.);
- the amount of working time in the accounting period should not exceed the specified number of working hours;
- the number of working hours in the accounting period is set according to the amount of working time per working week (not more than forty hours per week);
- normative local act defines the rule for determining the hourly rate for the established salary:
Based on the planned norm of working hours of a calendar month according to the formula:
hourly rate = salary / planned number of working hours of the calendar month for which the salary is calculated.
Example:
- monthly salary - 8300 rubles;
- salary is determined for July 2017;
- the planned number of hours in the month of July is 168 hours;
- hourly rate = 8300/168 = 49.40 rubles.
With this calculation, the hourly rate will depend on the specific month and "float" throughout the year.
Or the second method, based on the average monthly number of slaves. hours in a calendar year according to the formula:
hour. rate = salary / (the norm of working hours in hours in the calendar current year / 12 months).
Example:
- in 2017 according to the production calendar with an 8-hour slave. day and five-day slave. week norm slave. time is 1973 hours per year;
- monthly salary - 8300 rubles;
- hourly rate: 8300 / (1973/12) = 50.48 rubles.
With this calculation, the hourly rate is constant throughout the calendar year.
Payroll when working on schedule: an example
At the LLC Ogonyok enterprise it is established:
- the established period of the total working time for accounting is a quarter;
- the tariff rate for the watchmen is 50 rubles per hour;
- the change is 16 hours - daytime, and 8 hours - nightly;
- surcharge for night time - 20%;
- for the first quarter, the watchman worked 8 days in January, 6 days in February, 9 days in March.
Payment for one shift of the guard is: (50 rubles x 16 hours) + (50 rubles x 8 hours) + (50 rubles x 8 hours. X 20%) = 1280 rubles.
Salary is:
- for January - 1280 rubles x 8 days = 10240 rubles;
- for February - 1280 rubles x 6 days = 7680 rubles;
- for March - 1280 rubles x 9 days = 11520 rubles.
Dismissal payroll
Often the accountant has a question: "How to calculate the salary when leaving?"
On the day of dismissal according to the Labor Code, the employer pays all employees the amount due to him on the payroll at the rate of:
- wages for hours worked in the month of dismissal (the day of dismissal is paid as a working day);
- compensation for non-vacation leave;
- other compensation payments depending on the article of dismissal.
Consider the example of the final settlement upon dismissal.
Lvov S.S. Dismissed from TES LLC on August 7, 2017 at his own request. On the day of dismissal, the employer is required to accrue and pay a salary for work in August, a bonus, a personal allowance, monetary compensation for days of non-leave, that is, to make the final calculation.
According to the employment contract Lviv S.S. The following charges are established:
- full-time salary - 8300 rubles;
- personal allowance - 2000 rubles;
- for work in harmful conditions the surcharge is 4 percent of the salary;
- monthly bonus - 150% for a full working month;
- surcharge for nighttime work - 40% of the hourly rate.
He worked on the total time, his shift schedule is "a day in three." The hourly rate for local regulations in TES LLC is calculated by the average monthly number of hours per year and in 2017 is 8300 / (1973/12) = 50.48 rubles.
S.S. Lviv received monetary compensation for days of non-vacation leave - for 9.34 days.
According to the report card in August (on the 7th day inclusively), he worked two full shifts of 22 hours (44 working hours).
At the final calculation, it is accrued to him:
- salary payment - 2 shifts x 22 x 50.48 rubles. = 2221.12 rubles;
- bonus for hours worked - 2221.12 rubles x 150% = 3331.68 rubles;
- personal allowance for worked shifts - 2000 rubles / 8 (planned number of shifts per month) x 2 shifts = 500 rubles;
- surcharge for night time - (50.48 rubles x 16) x40% = 323.08 rubles .;
- surcharge for harmfulness - 2221.12 x 4% = 88.84 rubles .;
- compensation for days of non-holiday leave - 769.53 rubles. x 9.34 = 7187.41 rubles, where 769.53 rubles is the daily earnings for calculating the vacation.
Total wages with all additional accruals will amount to 13622.13 rubles.
From this amount it is supposed to withhold income tax (13 percent of the accrued amount): 13622.13 x 13% = 1771 rubles.
Lvov S.S. will receive in their hands net of personal income tax: 11851.13 rubles.
Conclusion
The article considers the calculation of wages by salary, the formula and an example of its application. Accountants are offered cheat sheets that will allow you to correctly assess the situation and choose the right calculation method.
Remuneration of labor is a responsible process, we must not forget that the material and moral condition of the employee depends on the earned income. Moreover, incorrect calculation may result in sanctions by the labor inspectorate and tax authorities.
So, the calculation of employee benefits is based on:
- an employment contract between an employer and an employee;
- an order for admission indicating the day the employer began to work;
- production time sheet;
- local regulations (orders of encouragement or regulation on remuneration and others);
- production orders, acts of work performed, etc.
Each accrual for the payment of monetary remuneration for labor must be accompanied by a document and normative act.