Salary is the reward for the employee. In the process of its implementation, a person must be sure of a monetary compensation for the time spent and his physical resources. At the same time, the salary cannot be less than the subsistence level, which the Constitution of Russia guarantees to citizens.
When applying for a job, you should familiarize yourself with all the details related to this topic in advance. This is necessary so as not to be deceived and get everything that the employee has the right to under the law.
Any accountant must know how to correctly calculate the salary. Laws are constantly changing, therefore we will consider the norms and standards that exist today.
Concept
Salaries in Russia are regulated by a number of laws and regulations:
- Constitution of Russia;
- Labor Code of Russia;
- separately adopted acts.
The legislative framework on this topic allows you to determine the minimum wage, the timing of its payment, the system of material incentives and fines, punitive measures for the implementation by the employer of his own obligations to pay compensation to staff, etc.
Functions
The salary has the following functions:
- Motivational. This function is the main one for the employee, since wages allow him to satisfy his necessary needs for food, nutrition, etc. Without material compensation, a person would not waste time on labor activity.
- Reproduction. This function is closely related to motivation, but it serves to profitability of the company itself: the employee must eat well, be in good physical shape. Adequate remuneration can increase the efficiency of labor resources and ensure the continuous operation of the company.
- Stimulating. This function boils down to the fact that the employee must work with the realization that the salary depends, first of all, on the productivity of his work. For this, the employer must provide the person with labor instructions, indicate certain merits and encourage the employee to overfulfill, for example, with a bonus;
- Status function. It provides a salary in accordance with the level of qualification of the employee, his knowledge and experience. The amount of remuneration is an indicator of his place in a particular social group.
- Regulatory. Helps to organize the interaction between employees and subordinates.
Items
Salary consists of three main parts:
- fixed part;
- variable part;
- additional payments.
The variable part varies depending on the actions of a particular employee, the type of company, even its geographical location.
For example, residents of the northern regions receive a premium for harsh living conditions. In this case, the variable part of each month is a certain share of wages depending on a particular region: from 15 to 100 percent.
Additional payments may be associated with the features and characteristics of production, seasonality of work.
For example, employees of some companies receive separate supplements for food. You can also cover the cost of travel to the vacation destination.
What is taken into account when calculating salaries?
Consider the basic concepts. Firstly, on the basis of wages, tax deductions are accrued. Secondly, in the case of processing on time, appropriate allowances for pay are calculated. You can also hold various fines for damaging property of the company.
What the employee gets in his hands is wages. It may be the amount above or below the standard salary.
Salaries are clearly regulated by the regulatory legal acts of Russia. The amount of remuneration for labor should be prescribed in the preparation of the labor contract with the employee and is an obligatory part. Also, it certainly has a system for calculating and changing it. All these actions are regulated by laws.
Salaries may be calculated depending on the pay system.
It happens:
- tariff (when the employer is able to evaluate the results of the employee’s work depending on the time and approved work standards);
- non-tariff (wages depend on the total income of the entire company);
- mixed (taking into account the total income of the company and the contribution of some employee to it).
In the Russian Federation, it is customary to use the tariff system, or rather its temporary form. At the same time, the qualifications and experience of the employee, which must be indicated in the employment contract, are taken into account. In this document, only the fixed salary of the employee is indicated, while the total amount can vary both in a smaller and a larger way.
From time to time, employers indicate in the contract a mixed settlement system, which is especially important for sales, when a professional specialist can exceed the salary part as a result of their own achievements.
The initial data for the calculation
For payroll, you need the following data:
- Accrued amounts.
- Amounts to be withheld.
- The size of the monthly wage or rate. Salary is calculated by two methods: time and piecework. Earnings time depends on the number of hours (days) spent on work, and is not related to the amount of work performed. Piecework salary depends on the increase in the volume of work or the sale of goods.
- The amount of additional amount received for a long service life, professional abilities, irregular working hours, etc.
- The amount of bonus (bonus) payments, if any.
- Other surcharges.
All available data is added to the amount of wages, which leads to "dirty" income.
Calculation Procedure
Payroll is related to the work of an accountant. If the company is quite large, then it has a separate full-time unit, whose duties include calculating, accruing, paying, determining deductions and other activities related to salaries and other payments and fees from employees.
Payroll is carried out at the beginning of each month. It is required to pay salaries to personnel by the 10th day of the month following the worked month.
Documents for payroll:
- payroll form T-49 - a form that combines payroll for all employees;
- The T-51 billing statement applies only to the billing process.
- T-53 payroll is used only for payroll;
- pay sheet - this is a document that is issued to the employee upon receipt of wages, contains the amounts accrued to the employee.
Calculation algorithm
The accountant must perform the following steps in the payroll calculation procedure:
- determine the amount on the salary part (tariff rate), which was established in the month of calculation in accordance with the hours worked;
- find what additional staff benefits should be charged, except for the fixed part;
- withholding income tax;
- charge insurance payments to pay extra-budgetary funds;
- make all other deductions from the employee's salary (advance, alimony, losses);
- calculate the salary, taking into account all fees and deductions;
- pay the employee the amount due.
Let us consider more carefully each of these actions.
Payroll
Accrual systems that are based on hours worked are calculated at a fixed rate or monthly salary.
The tariff rate is either daily or hourly.
Another option is that the salary corresponds to the number of hours per month. If an employee works only part of the time, then he receives a salary in proportion to the number of days worked (hours).
The formula for calculating wages with a fixed daily rate is as follows:
RFP = D × C,
where: ZP - the amount of monthly wages, D - the number of days worked in accordance with the exit schedule, C - daily rate.
For hourly pay, its value is multiplied by the amount of time worked in hours.
The salary of employees (engineers, technicians, managing departments) is to receive a fixed rate for a month of work. If they work for a month, wages are calculated by the number of days worked:
RFP = O / N × F,
where: N - the number of days in the past month in the production calendar, O - the amount of salary, F - the number of days actually worked.
The bottom line is how many days the employee actually worked.
The above formulas calculate the salary without allowances and bonuses. 13% of personal income tax is deducted from the accrued amount, after which the money is transferred to the employee on a bank card or issued at the cash desk.
Example.
Malygina A.A. works as a teacher at the institute. She has an hourly wage at a rate of 350 rubles per hour. In October 2018, she worked 99 hours.
Define how to calculate the salary A. Malyginoy:
RFP = 99 hours × 350 rubles = 34,650 rubles.
Monthly average
The calculation of the average monthly salary of an employee is necessary for basic operations:
- calculation of payments while maintaining the average monthly salary at the main place of work;
- calculation of remuneration during an unoccupied period due to the fault of the employer or due to natural disasters and other force majeure events;
- calculation of vacation (wages for the required rest time) and compensation for unused vacation if the employee leaves and leaves;
- the calculation of retirement benefits and other benefits after the completion of the employment contract, with a reduction in staff;
- calculation of disability benefits;
- payment of working time on business trips.
The average monthly salary is also calculated if the employee requests income statements and other information for submission to state bodies.
Some types of social benefits and indemnities are not included in this list:
- one-time financial assistance (for vacation, for treatment);
- compensation for travel, utilities, meals;
- temporary disability benefits and maternity benefits;
- monthly allowances for the care of a child under the age of 1.5 years or 3 years;
- funeral allowance and some others.
The last 3 types of payments are reimbursed from the Social Insurance Fund. To compensate for them, the employer makes a petition to the appropriate authority in the form of an application.
When calculating the average monthly wage for the past year, the above social benefits and compensations are deducted from the amount of accruals. The amount received is divided by the number of worked calendar months - fully worked periods from 1 to 30 (31), and in February - up to 28 (29) days.
average salary
To calculate this indicator, you must:
- Know the amount of remuneration accrued for 12 months. If the employee works less, all days are taken into account.
- Know the working hours on the calendar. To calculate it, you need to summarize all the calendar days of the year and divide them by 12.
The formula for calculating the average wage is as follows:
Average wage = Payments for the period / hours worked.
The formula for calculating the average monthly salary:
Salary = Salary per year / days per month on average.
The formula for calculating the average wage per day:
= (Basic payment + additional) / (12 × 29.3),
where the main payment includes payment according to the tariff or salary for 12 months, 29.3 - the average number of days per month as established by law, additional - payments in excess of a fixed amount for 12 months.
Additional payroll calculation includes other payments, benefits, bonuses, remuneration, ratios, nightly, overtime, etc.
When an employee leaves, compensation for unused vacation is added to the amount. In this case, the average monthly salary is adjusted for the actual hours worked and calculated daily. The number of days left is multiplied by the average daily salary.
Calculations for the piecework system
The formula for calculating the wages of employees depends on the selected type of piecework payment. For example, in the case of a partial form of calculation, the formula looks as follows:
RFP = Eu × St + Stv,
where: Ei is the unit of measurement of work (volume of products produced, information is taken from the work order), St is the rate for the work performed.
An example of payroll.
Worker Anosov A. M. works at the factory. It has a production plan: 240 units of production per month with a tariff of 100 rubles per unit of production.
The contract also provides for a bonus of 20 rubles per unit of product manufactured above the plan. In October 2018, Anosov released 300 products.
Calculate wages.
Sn = 300 units × 100 rub. = 30 000 rub.
Stv = 20 rubles × (300 units - 240 units according to plan) = 1200 rubles.
As a result, Anosov’s salary will be 31,200 rubles.
With a chord system of remuneration, the formula for calculating the wages of workers differs significantly from the previous version and looks as follows:
Zn = (z + Stv) / Ki,
where: - the value of the fixed income, which was established by the contract of the employee, Ki - the number of performers who are included in the team.
Payroll deductions
After completing the work on the calculation of wages (accruals), the accountant must determine all deductions. Since the employer is a tax agent, he must calculate and withhold tax on personal income in the amount of 13% of all payments due.
The amount of tax is withheld when the employee is paid a salary at the end of the month for which such income was accrued.
After calculating the income tax, the accountant must determine the amount of deductions:
- on unspent advances, for example, upon dismissal;
- overpaid income, for example, due to a calculation error;
- at the request of an employee, for example, for voluntary pension insurance;
- alimony and other deductions for the enforcement of a judicial act or notarial agreements.
The amount of deductions in the first and second options may not exceed 20% of the salary paid, in the latter - 50%.
In exceptional cases, for example, in case of compensation for health damage caused to another person or in the payment of alimony to underage children, the amount of deductions cannot exceed 70%.
Before you calculate child support from the amount of employee earnings, you need to calculate income tax. In this case, the employee is provided with all the necessary tax deductions.
When calculating the size of salaries and deductions, the accountant should reflect all accruals in accounting. To do this, use the following postings:
Dt | Ct | Decryption |
20 (08,23,25,26,44) | 70 | Payroll |
70 | 68 | Personal income tax accrued and reflected |
70 | 76 | Amounts held in favor of third parties |
To view the calculations with each employee, you need to configure the analytics on account 70.
Salary Contributions
Deductions from employee salaries consist of the following insurance payments:
- pension insurance (OPS) in the amount of twenty-two percent;
- medical insurance (compulsory health insurance) - 5.1%;
- accident insurance - the percentage depends on the type of activity of the employer;
- disability and maternity insurance - 2.9%.
On a quarterly basis, the employer must submit a report on earnings, assessed contributions and employee income tax in the following forms:
- 6-personal income tax;
- unified calculation of insurance premiums;
- 4-FSS.
Payroll calculation
Some regions of Russia have their own local indicator. In one area, there may be several, since it is assigned by district. The set coefficients have a gradation from 1.15 to 2.0.
The smallest indicator falls on the most comfortable areas for living. The highest values, on the contrary, are assigned to those regions where climatic and other conditions are considered more unfavorable.
This measure is aimed at increasing salaries in order to prevent the outflow of residents. When setting the coefficient, climatic conditions are taken into account, as well as other characteristics that affect the standard of living and human satisfaction.
Lowest rates:
- Vologda;
- Permian;
- Ekaterinburg;
- Orenburg
- Chelyabinsk;
- Mound.
Highest rates:
- Kamchatka
- Sakhalin Oblast;
- Chukotka and its surrounding regions;
- Kurile Islands;
- Yakutia;
- lands adjacent to the Arctic Ocean.
Payroll in the presence of the coefficient is quite simple. You need to multiply by it the amount of income that was calculated before the deduction of personal income tax.
Only the lump sum payments are not subject to increase, for example, payment of a disability certificate, financial assistance, travel allowance and other payments that are one-off.
Payroll on vacation
The system for calculating the amount that employees are entitled to when they leave for well-deserved rest within 28 (or more) days has been established for a long time. In 2018, no new rules were adopted for calculating vacation pay. , 139 .
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Example.
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45 000 , - 5 000 .
We determine the settlement period: from March 1, 2017 to February 28, 2018.
We calculate the average income:
(45,000 + 5,000) x 12/12 = 50,000 rubles.
We calculate vacation pay:
50,000 / 29.3 x 28 = 47,781.51 rubles.
In Petrova’s hands, the vacation pay, net of income tax, will amount to 41,569.97 rubles.
Payment for holidays and weekends
During shift work, the exit is paid depending on the tariff rate. It should be borne in mind that work on weekends and holidays is paid with an increase in the rate by 20 percent. The same applies to work at night - from 22:00 to 6:00.
Conclusion
The calculation of remuneration for work is done by an accountant on the basis of a number of documents. There are two main systems: piecework and temporary. The latter is the most popular, it is quite simple and is used in most industries. Payment of the due amount of income occurs 2 times per month in the form of an advance and the rest of the salary. It is also necessary to submit reports to regulatory authorities.