The head of the company or organization that has hired you is required to issue an order in which, among other things, a prerequisite is an indication of the size of your salary (salary). All additional accruals (surcharges, allowances, bonuses), basically, make up a certain percentage of the salary.
Payroll is based on the order on the hiring of a new employee, the staff list, time sheet, which keeps records of working hours, labor contract, regulations on remuneration. The final amount of wages is also affected by bonus orders, memos, reprimands, etc.
There are three main types according to which payroll is conducted (non-tariff, tariff, mixed).
Under the tariff system, wages are calculated on the basis of the tariff rate established for each individual employee, which, in turn, depends on the employee’s qualifications, conditions, quality and quantity of work performed. So, the employee who is assigned the first rank is an unskilled employee with the lowest salary, but this salary should not be less than the minimum wage, which was established by law. Thus, using the tariff grid and the tariff coefficients prescribed in it, the categories of all employees in the organization are determined.
Salaries in budgetary organizations are accrued only according to the tariff scale, and all surcharges, allowances and other obligatory payments are regulated by the relevant laws and regulations in each individual industry.
Under a tariff-free system, each individual employee, depending on his labor contribution, receives a certain percentage of the profits of the company where he works. That is, with such a system of remuneration, when calculating wages, professional skill, experience, the importance of the employee, his qualifications and the degree to which he is able to achieve his goal are taken into account. This form is gaining more and more popularity, as it encourages employees to work more efficiently.
With a mixed tariff system, a fixed salary is set for the employee, to which, according to the results of the work, surcharges are added or penalties are removed. The most common form of payment in the field of trade and the provision of services, since in these areas it is quite easy to determine the effectiveness of the work, and, accordingly, the salary.
So, knowing your salary, allowance, surcharge or percentage of profit, you can calculate your salary. But, the amount in the column “accrued” and “paid by hand” is always different, since deductions are made from the accrued amount. The order of which is described in the Tax Code of the Russian Federation 23.
According to the aforementioned code, 13% should be withheld from the amount of wages, regardless of whether it is paid in cash or in kind. But when calculating the amount of personal income tax it is necessary to take into account tax deductions. A tax deduction is that preferential amount from which tax is not levied. That is, if an employee falls into one of the categories that have tax deductions, then the tax base (the amount of which is 13%) is reduced by the amount of these deductions. Detailed information on the amounts and categories of people who are tax deductible can be found in the Tax Code, article 218.
So, how to accrue salary. To do this, we subtract from the total accrued wage amount, if necessary, we multiply the deductions and the remaining amount by 13%, thus, we obtain personal income tax. After that, we subtract personal income tax and advance payment (if paid) from the total amount charged for the month (other settlement period provided for in the contract) and we get the amount of money that must be paid on hand.