The accounting department, on the basis of an order signed by the head of the enterprise, draws up an employee’s personal card, makes an appropriate entry in the workbook, and opens a personal account in the name of the employee . The order of the head of the enterprise or organization in this case is the legal basis for payroll. In this order, the date of commencement of labor relations and the method of payment must be indicated, according to which it is accrued. The main factor in all these documents is the size of the salary, the time it is paid, and how to calculate the salary. Responsibility for the fulfillment of these conditions lies with the employer, as provided for in Art. 57 of the Labor Code of the Russian Federation.
Salaries at enterprises and organizations are accrued in accordance with the tariffs and prices adopted in them, as well as on the basis of salaries and information about the time actually worked or the products manufactured. The documentary basis for calculating salaries are:
- staffing table;
- the order of the head of the enterprise or organization on hiring;
- approved and adopted by the company regulations on the salary of employees;
- labor contract.
These documents determine the amount and form of remuneration , and also serve as the basis for calculating the salary for accounting activities.
There are various options used at enterprises for remuneration, the main ones being time-based and piece-rate. In accordance with the actual time worked, a time wage is paid. In case of piecework, the salary depends directly on the volume of output.
Consider how to calculate salary on a piece-rate basis. The calculation is made in accordance with the rates that are set at the enterprise for the manufacture of a unit of production. Therefore, it takes into account the number of units produced. The source documents for the calculation are orders, acts of acceptance. Technological and route maps. Since the piecework rates are quite stable, the salary can be calculated by simply multiplying the rate by the number of units of output.
The time-based payment system is characterized by the fact that the main accounting parameter here is the actual time during which the employee directly performed his duties at the established workplace. With such a system, the main accounting document is a time sheet, and the main calculation parameter is a certain tariff rate (salary). To imagine, for example, how to calculate a monthly salary for an employee, suppose the following data. For example, an employee is paid by the time system. The tariff rate (salary) is 500 rubles. For example, in March, 22 days were worked out. Consequently, the salary for a given month is calculated by simply multiplying the salary by the number of hours actually worked this month: 500 x 22 = 11,000 rubles.
In the future, regardless of what calculation methodology is used, the corresponding tax deductions are provided for by law.
It is important to take into account the fact that in accordance with the Labor Code of the Russian Federation, all salary calculations and payments must be made monthly. Because how to calculate the salary by salary or by another method is not so important in the face of violations of labor laws governing the timing of payments. The collective agreement, as a rule, provides for special measures of responsibility of the employer for violations in the field of payment of wages.
Untimely accrual is punishable by imposing administrative and / or financial responsibility on the employer, in addition, the employee himself has the right to demand compensation for its delay in the amount of 1/300 of the refinancing rate.