How to calculate monthly salary by hour. Algorithm for calculating time wages by day and hour - formulas and examples. Calculation of additional wages

According to the current labor legislation in the Russian Federation, there is several types of remuneration.

1. Salary– this type of remuneration is the most common. Represents a fixed amount of wages for one working month. The provision for this type of remuneration is fixed in the employment contract.
2. Piece wages– from the name it follows that the amount that an employee will receive upon completion of work directly depends on the work he has done. This type of remuneration does not depend on the number of hours. The provision for this type of remuneration is also fixed in the employment contract if we are talking about permanent work, or (which happens most often) in the contract for the provision of services, since it is much easier to pay for specific services or work performed not at a salary or an hourly rate , but to complete a specific task.
3. Hourly wage– This type of remuneration is based primarily on the number of hours worked. When calculating wages, the employee is guaranteed to receive the remuneration due to him, regardless of the quality and quantity of work performed. Most often, a contract for the payment of wages of this type is concluded with technical or administrative personnel, since when they work, what is important is the actual presence at the workplace, and not the work done.

The question of the profitability of this type of remuneration is quite controversial. To make it easier to decide, it is worth considering the pros and cons specifically for the employee and the employer as a whole.

Who benefits and when?

pros:

Minuses:

Most often, such calculation of wages occurs in those professions that require being at the workplace and remuneration for this. As an example, a security worker/guard. What is required of him, first of all, is not the quality of the work he performs, but the amount of time he spent on site during his working day.

Or this type of payment for work can be beneficial when working as a teacher. If we consider the specifics, one day a teacher may have 7 working hours, the next day - 5. Accordingly, for a more accurate calculation of remuneration, it is necessary to use an hourly calculation.

What does it depend on

Hourly wages primarily depend on the amount of time the employee spent at his workplace. When calculating remuneration per hour, the quality and quantity of work done is not taken into account; only the time spent at the workplace is taken into account.

The employer does not have the right to non-payment of the hourly rate, even if at that time the employee was not directly engaged in a production operation, but was simply at the workplace.

If the employee arrives later than the appointed time in the contract, or leaves work earlier than expected, in addition to sanctions in the form of disciplinary sanctions, which can be expressed in the form of a warning or reprimand, the employer also has the right not to pay wages for the time that the employee actually was not at work.

How much do you charge for work if you pay hourly? The answer to the question is in this vlog.

Calculation examples

It is worth recalling that wages with this type of remuneration are calculated based on the specific time spent by the employee at the workplace. To calculate this time in production, you must enter additional positions, whose responsibilities will include specific operations to calculate the due amount.

If such calculations are made by the manager himself, then with some degree of probability they may be incorrect, and subsequently challenged when contacting the labor inspectorate.

If the head of an enterprise is personally responsible for calculating wages, it is recommended Always check the actual time spent at the workplace with that indicated on the payroll.

If discrepancies arise, you must adhere to next scenario:

If the cost of the damage caused is less than 50,000 rubles, then you should go to the magistrate’s court. In case of more than 50,000 rubles, you should contact the district court.

1. The hourly rate specified in the contract.
2. The specific time worked at the workplace.

If the hourly rate is too low, it is recommended to check the amount received with the minimum wage for a given time, since the employer has no right to pay less than the minimum wage.

There is also many services with online calculators that allow you to calculate hourly wages quickly and correctly.

And so, to find out the specific amount, you need to use the following formula:

hourly rate * number of hours worked = salary

In an example it looks like this. According to the contract, the security guard receives 100 rubles for one hour of time worked. In just one month, he worked a total of 120 hours.

100 * 120 = 12,000 rubles

According to current labor legislation, the final remuneration received for a month cannot be less than the minimum wage (minimum wage). At the moment, from May 1, 2018, the amount of the minimum wage is set at 11,163 rubles.

An employee cannot receive less than this amount. Even if the number of hours worked, as well as the remuneration for them, is less than the minimum wage.

If a situation arises in which an employee does not receive up to the minimum amount established by labor law, the employer must additional payment up to the minimum wage(even if the calculated salary is less than the amount required by law).

How it is reflected in documents

According to the Labor Code of the Russian Federation, the procedure for hourly wages must be prescribed in the employment contract and the order for employment.

In the employment contract, the provision on the hourly rate must be fixed without fail, in accordance with the Labor Code of the Russian Federation. In addition to the provision itself, the contract must specify specific payment for the hour worked, as well as the standard number of hours that the employee must work in a calendar month.

According to the employment contract, for hourly wages the employee must not work more than 40 hours in a full workweek. Also, the employment contract must necessarily indicate the days of payment of wages. Their number must be at least two.

In the order for enrollment in a workplace, it is necessary, first of all, to establish days of payment of wages based on hours worked, Secondly, rate per hour, and thirdly, a regulatory plan that the employee will be required to fulfill.

Nuances of calculating vacation pay

Regardless of the type of organization (budgetary or extra-budgetary sphere), as well as the contingent of employees employed in the work of this organization, it applies standard scheme for calculating vacation pay.

It is necessary to know the wages paid for each month during the last year of work. Divide this number by the number of months, as well as by 29.3 (the fixed daily rate offered for calculation by the Ministry of Labor of the Russian Federation).

The standard vacation is 21 days, therefore, the resulting amount after dividing by 29.3 must be multiplied by 21.

In practice it looks like this. Let’s assume that over the last 12 months the employee received the same salary, equal to 10,000 rubles.

1. January – 10,000 rubles
2. February – 10,000 rubles
3. March – 10,000 rubles
4. April – 10,000 rubles
5. May – 10,000 rubles
6. June – 10,000 rubles
7. July – 10,000 rubles
8. August – 10,000 rubles
9. September – 10,000 rubles
10. October – 10,000 rubles
11. November – 10,000 rubles
12. December – 10,000 rubles

The total amount is 120,000 rubles. This amount must be divided by the number of months worked, that is, by 12.

10,000 / 29.3 = 341.3 rubles

341.3 * 21 = 7167.3 rubles - the amount of vacation pay

If we take the calculation of employees of the public sector (for example, doctors), the calculation occurs exactly according to the same scheme, the only number of days allowed for vacation will be greater (not 21, but 60), of which the amount of vacation pay will be higher.

Why is hourly pay better than a fixed budget? The answer to the question can be found in this video.

The calculation of wages depends on the payment systems adopted by the enterprise, which are enshrined in regulations. An employment contract concluded between an employer and an employee must stipulate the form of work and the payment system, indicating the tariff rate or the established salary for each specific case.

Remuneration: forms and systems

Typically, modern enterprises use the following forms and systems of remuneration: time-based (calculation of wages based on salary, the calculation formula for which will be discussed below) and piece-rate.

Piecework remuneration involves remuneration for the actual volume of work (the number of units of products manufactured or services provided) at established prices for one unit. Remuneration depends only on the number of units of products or services provided per month, and does not depend on the amount of time spent or a fixed salary. Forms of piecework payment:

• piecework-bonus;
• simple;
• piecework-progressive;
• chord, etc.

The time-based payment system involves payment at a salary or a set daily or hourly rate. The monthly salary in this case depends on the actual time worked during the month. It happens:

• simple (fixed payment per month, hour);
• time-based bonus (bonuses, allowances, etc. are added to the fixed part).

What does salary consist of?

Remuneration consists of basic and additional parts.

The main part of the salary includes the following types of remuneration:

• payment according to salary (tariff), piecework;
• payment and additional payment for work on holidays (weekends);
• for hours worked overtime;
• bonuses;
• bonuses for skill, additional payments for hazardous working conditions;
• surcharges for substitution and combination of professions, etc.

Additional payments include all additional payments calculated based on average earnings:

• payment for all types of vacations;
• compensation payments upon dismissal;
• additional payments up to the average, determined by the regulations on remuneration or other regulations of the enterprise, etc.

So, labor and its types determine the algorithm for calculating wages to employees of a particular enterprise.

Salary remuneration: features

The most common and simple payment for labor is salary. With this system, the main indicator of successful work is compliance with the workday schedule: working out the planned number of working days (hours) in the billing period (month) guarantees receipt of the full salary determined by the employment contract.

Official salary is a fixed amount of remuneration for the performance of official duties in a calendar month. At the same time, you need to understand that the salary is not the amount “in hand” (received after deduction, but the amount to be accrued for work in a particular month (before deducting personal income tax and other deductions at the request of the employee).

Salary payment: how to calculate

To calculate salary based on salary (the formula is given below), the following indicators are required:

• the established official salary for a fully worked working period (calendar month) - monthly salary;
• the size of the tariff rate (hourly or daily), which determines the fixed amount of wages for each hour or day worked;
• time sheet indicating the days (hours) actually worked.

How to correctly calculate salary based on salary? The formula is given below:

How to calculate salary based on salary for a full working month

Employee Ogonkov A.A. LLC Ogonyok's employment contract stipulates a monthly salary of 45,000 rubles.

He worked all the days according to the production calendar in 2017:

• in May - 20 working days. days;
• in June - 21 workers. day.

For the period worked, no additional payments provided for in the employment contract to A.A. Ogonkov. not supposed to.

For May and June, the employee’s salary was 45,000 rubles for each month, despite the different number of days worked.

How to calculate salary payments for a part-time working period

Employee Sergeev V.V. The employment contract specifies a monthly salary of 45,000 rubles.

In May 2017, he worked ten working days out of the 20 scheduled; on the remaining ten working days, V.V. Sergeev was on leave without pay.

Incentives (bonuses, etc.) and other additional accruals (except for salary) to V.V. Sergeev. were not appointed in May 2017.

In this case, Sergeev V.V. (according to the formula for calculating wages based on salary in the example being considered), the following wages for labor in May 2017 are assumed:

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) = 22,500 rubles.

The question often arises: “How to correctly calculate your monthly salary?” We suggest using the following table, which shows the formula for calculating salary based on salary when working for less than a full month.

Formula for calculating wages based on tariff rate

When an employee is not given a monthly salary, but a daily or hourly tariff rate, the amount of monetary remuneration for the month is calculated as follows:

• With the established daily tariff rate, salary calculation is calculated using the formula:

• at an hourly wage rate determined by regulatory acts, wages are calculated as follows:

Pay for work according to schedule

The question often arises: “How to correctly calculate wages for those working on a sliding schedule?” or “How to correctly calculate the wages of watchmen according to the schedule?”

At enterprises, security service workers (watchmen) often work on a staggered schedule; their employment contract provides them with a monthly salary.

In this case, payment for the calendar month should be made according to the summarized recording of working hours.

With this accounting of working time at the enterprise:

• accounting of planned and actually worked working hours is carried out by the hour;
• a local regulatory act establishes an accounting period (month, quarter, year, etc.);
• the amount of working time in the accounting period should not exceed the established number of working hours;
• the number of working hours in the accounting period is established according to the amount of working time for the working week (no more than forty hours per week);
• A local regulatory act defines the rule for determining the hourly rate at the established salary:

Based on the planned norm of working hours for 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.

• monthly salary - 8300 rubles;
• salary is determined for July 2017;
• the planned number of hours in July is 168 hours;
• hourly rate = 8300/168 = 49.40 rubles.

With this calculation, the hourly rate will depend on a 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 / (standard working time in hours in the current calendar year / 12 months).

• in 2017 according to the production calendar with an 8-hour work schedule. day and five-day work. week work norm 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 calculation when working according to a schedule: example

The following has been installed at Ogonyok LLC:

• the established period of summarized working time for accounting is a quarter;
• the tariff rate for guards is 50 rubles per hour;
• the shift is 16 hours - daytime, and 8 hours - night;
• surcharge for night time - 20%;
• For the first quarter, the watchman worked 8 days in January, 6 days in February, and 9 days in March.

Payment for one guard shift 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.

Salary calculation upon dismissal

Often an accountant has a question: “How to correctly calculate salary upon dismissal?”

On the day of dismissal, according to the Labor Code, the employer pays the resigning employee all amounts due to him for wages based on the following calculation:

• wages for hours worked in the month of dismissal (the day of dismissal is paid as a working day);
• compensation for missed vacation;
• other compensation payments depending on the article of dismissal.

Let's look at an example of the final payment upon dismissal.

Lvov S.S. resigns from TES LLC on August 7, 2017 of his own free will. On the day of dismissal, the employer is obliged to accrue and pay salary for work in August, bonus, personal allowance, monetary compensation for days of vacation, that is, make the final payment.

According to the employment contract, S.S. Lvov The following charges are established:

• salary for a full working month - 8300 rubles;
• personal allowance - 2000 rubles;
• for work in hazardous conditions, the additional payment is 4 percent of the salary;
• monthly bonus - 150% for a full working month;
• surcharge for night work - 40% of the hourly rate.

He worked according to total time tracking, his shift schedule was “every three days”. The hourly rate according to local regulations at TES LLC is calculated based on the average monthly number of hours per year and in 2017 is 8300/(1973/12)=50.48 rubles.

S.S. Lvov is entitled to monetary compensation for days of non-vacation leave - 9.34 days.

According to his report card, in August (up to and including the 7th), he worked two full shifts of 22 hours each (44 working hours).

At the final settlement he was credited with:

• salary payment - 2 shifts x 22 x 50.48 rub. = 2221.12 rubles;
• bonus for time worked - 2221.12 rubles x 150% = 3331.68 rubles;
• personal bonus for shifts worked - 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-vacation - 769.53 rubles. x 9.34 = 7187.41 rubles, where 769.53 rubles is the average daily earnings for calculating vacation.

The total salary with all additional charges will be 13,622.13 rubles.

Income tax is required to be withheld from this amount (13 percent of the accrued amount): 13622.13 x 13% = 1771 rubles.

Lvov S.S. will receive in hand minus personal income tax: 11,851.13 rubles.

Conclusion

The article discusses the formula and an example of its application. The accountant is offered cheat sheets that will allow him to correctly assess the situation and choose the correct calculation method.

Remuneration is a responsible process; we must not forget that the material and moral condition of the employee depends on the earnings received. Moreover, incorrect calculations may result in sanctions from the labor inspectorate and tax authorities.

So, the calculation of payment to employees is based on:

• employment contract between employer and employee;
• an employment order indicating the day of commencement of work with the employer;
• production timesheet for recording working hours;
• local regulations (orders on incentives or regulations on remuneration and others);
• production orders, work completion certificates, etc.

Each accrual for the payment of monetary remuneration for work must be accompanied by a document and a regulatory act.

Any accountant needs to know how to calculate the hourly rate for employees of an enterprise who are paid a rate or salary based on hours of work. It can be displayed for a specific accounting period. So the hourly rate is the money earned in one hour. The daily tariff rate is the amount of wages per day of work.

This payment system is more often used in industries where the technological process has a continuous cycle, and it is necessary to introduce shift work. Workers on each shift work according to their schedule for a set number of hours, so when calculating wages it is advisable to use an hourly rate. The tariff rate is a constant part of the remuneration for labor. It cannot be reduced by decision of management for any violations. Additionally, employees are encouraged to achieve high results through bonuses, additional payments, allowances, and compensation.

The need for summarized accounting

The Labor Code establishes that a person must work in production no more than 40 hours a week. But with a shift work schedule, it is very difficult to fulfill such a requirement. One week may include more working hours, another less. Then overtime occurs, which is a violation of the law, since working more than the established time is allowed only in exceptional cases to eliminate the consequences of disasters.

In special cases, the head of an enterprise can involve employees in additional work:

• to complete certain types of work not completed during working hours;
• for urgent repairs of equipment necessary for the work of the rest of the team;
• in the absence of a shift worker at work, when stopping work is impossible.

In order to officially formalize overtime, you need to prepare an order, obtain the written consent of the employee himself, and coordinate the issue with the trade union. Next, you should keep track of processing time and pay for it separately. Otherwise, the head of the enterprise faces big trouble in the form of charges of non-compliance with labor laws and penalties. To engage in such work, it is necessary to increase the number of management staff on a weekly basis, which leads to unplanned costs.

To avoid breaking the law, cumulative accounting of hours worked, summed up in one period, is used. In this case, the time worked is considered a cumulative total in one accounting period.

An example of such a period is a calendar month. Throughout it, the deviation of the employee’s working time from the norm is monitored. If in one week the time worked is more than 40 hours, then in another it is necessary to provide for less work. In order to generally meet the established standard for the accounting period.

Options for determining the rate

There are two ways to calculate your hourly rate. Which one to use for work, enterprises can decide independently, taking into account the advantages and disadvantages of each method. In this case, you need to build on the period chosen for summing up working time.

Important! Before calculating wages by the hour, the accountant must find out what period is accepted for summing up working time in the regulatory documents of the enterprise. Typically, this issue is reflected in the wage provisions and collective agreement. And in the employment contract concluded with a citizen when applying for a job, the tariff rate for calculating wages must be indicated.

An example of determining an indicator can be done in two versions for different accounting periods. Calculating the hourly tariff rate separately for the month and year will clearly show which method is best to use in accounting for the enterprise.

Monthly calculation

Using this method, the rate is calculated for each month separately. To determine its size, you need to divide the salary (monthly rate) established for the employee by the number of working days according to the standard for a specific month. The standard can be viewed in the production calendar. Let's consider an example when an employee's salary is 32,000 rubles. According to the norm for May 2019, 160 hours were approved. The hourly tariff rate will be 200 rubles. If you make the same calculation for the month of March, the result will be different. The March norm is 175 hours, the hourly tariff rate is 182.86 rubles. With this method of payment, in the case when all days are worked according to the approved schedule, a salary in the amount of salary will be accrued for the month, despite the different number of working days. But if you need to pay for overtime, then with the same hours in different months of the year it will add up to different amounts.

Annual calculation

Totaling your work hours over a year may seem more complicated. For this calculation method, it is necessary to determine the average monthly hours by dividing the annual working hours by 12 months. For 2019, the standard working time is set at 1,973 hours, therefore, the average monthly rate will be 164.42 hours. The hourly rate can be calculated by dividing the salary (monthly rate) by the average monthly hours. To make the example more clear, we use the same salary of 32,000 rubles, at which the tariff rate per hour will be 194.62 rubles. This calculated figure will remain constant throughout the year and will apply to any additional payments and compensation. Using this method, hourly wages are more accurately determined. Since it does not change throughout the year, the calculation of the amounts of additional payments and compensations is more understandable to the workers themselves. They do not have any complaints or suspicions about incorrectly calculated salaries.

Selecting a calculation method

The employer, when approving the method for calculating the hourly rate at the enterprise, must proceed from the production schedule. Some factories only work during day shifts, while others do not stop production at night. There are employers who introduce rest hours during shifts. It should be taken into account that for certain professions the legislation establishes special requirements. An example of such a profession is a vehicle driver. A monthly schedule should always be drawn up for him, regardless of the approved procedure for recording time worked. An exception is allowed only for enterprises engaged in seasonal transportation. It is allowed to determine the hourly tariff rate based on semi-annual standards. If shifts start working every other day, it is better to use an annual accounting period, as it allows you to avoid overtime.

Attention! Due to recent changes in legislation, the legal information in this article may be out of date!

Our lawyer can advise you free of charge - write your question in the form below:

Not in all cases the employee receives a salary monthly. Depending on the terms of the contract, payment may be made for each hour of labor. A detailed answer to the question of how hourly wages are paid is presented in the article.

Labor Code of the Russian Federation hourly wages

The legislation of Russia and Article 123 of the Labor Code of the Russian Federation states that with correctly drawn up legal acts and prescribed terms of the agreement, each employee has the right to arrange work with payment for one hour. This type of activity refers to a time-based type of income and is also subject to mandatory official registration and regular payment of funds. The peculiarity of this type of work is that wages are calculated based on the actual number of hours worked. Such a condition must be prescribed in the contract, based on the provisions of Article 57 of the Labor Code of the Russian Federation.

Hourly payment according to the provisions of the Labor Code of the Russian Federation can be:

• Simple. This system most often operates in public sectors. Only the amount of time worked is paid.
• Premium-simple. The amount of funds paid includes both the time worked and the quality of the tasks performed. The amount depends on the rate and calculation of the premium.
• Normalized. This type of payment of funds is based on the fulfillment of the established norm.

It is noted that according to the Law, the amount of the minimum payment for labor should not be lower than the minimum wage. This rule applies in accordance with Part 3 of Article 133 of the Labor Code of the Russian Federation. At the same time, the calculation of wages for each hour of work is done on the basis of time recording. The entire amount of time worked, which should not exceed 40 hours per week, is recorded by the boss in accordance with Part 4 of Article 91. If the employer has assigned workers to night hourly shifts, the salary level according to the Law of the Russian Federation is doubled for each hour of work. This type is convenient to install for part-time workers and employees who have a flexible schedule. Since each hour of work is paid at the same rate.

Minimum hourly wage in 2018 in Russia

The conditions for payment for each hour of labor must be applied taking into account the minimum minimum wage indicators. Part 3 of Article 133 of the Labor Code of the Russian Federation states that the minimum wage is 7,500 rubles. Also, when recording time, the boss may not record the period worked by the employee. The maximum duration for part-time work is 40 hours per week. It is worth noting that the Law does not limit the increase in income for each hour of work if the employer himself expresses such a desire.

How to conclude an employment contract with hourly wages - sample

If an employee wants to work and receive a salary for each period worked, based on Article 123 of the Labor Code of the Russian Federation, he has the legal right to draw up an agreement with payment for each hour. To do this, the employer and employee must mutually establish and prescribe the specifics of this type of income.

The contract should be drawn up correctly as follows:

• The tariff rate for hourly activities is fixed taking into account the minimum wage indicators.
• The income level is determined by multiplying the rate and the hours worked.
• Information is provided regarding vacations, days off and sick days.

Order for employment with hourly wages - sample

After the execution of the employment contract is completed, the employer issues an order to accept the employee for the position. Form T-1 is the correct form of order.

To correctly complete an order, please provide the following information:

• Full company name.
• Employee position.
• Personal data of the worker and his personnel number.
• Salary level. At this point, the employer must enter the amount of income for hourly work.
• Features of working conditions and the basis for them.
• Date of drawing up the act.
• Document Number.
• Signature of the manager and employee.

To learn more about how to fill out an order correctly, you can download a sample.

How to calculate hourly wages - calculation example

Calculation of hourly wages in 2018 is done as follows:

You need to multiply your income, taking into account the established tariff, by the length of the week/month/year. For example, an employee works hourly for 250 rubles. He worked 80 hours in a month. This means you need to multiply 250 by 80. The final amount of earnings will be 20,000 rubles.

This simple formula will allow even an employee to calculate the level of income.

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Any accountant, or even just an employee of an organization, needs to know how to correctly calculate payroll. Laws are constantly being amended, so you need to stay up to date with all the latest developments.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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general information

Let's look at the basic definitions, current regulations, and how the payment fund is formed.

Normative base

The main nuances are regulated by the following legal acts:

The texts of the documents can be downloaded here:

Formation of the wage fund

The fund is formed from:

• funds to pay salaries;
• carried out due to downtime of the organization, for forced absences;
• salary supplements;
• bonuses.

Accrual procedure

Let's consider how salaries are calculated, what primary documents exist and what forms of remuneration can be used in organizations.

Primary documentation for payments

Primary documentation for payment of earned funds are:

• time sheet;
• order on awarding a bonus;
• work order for piece work;
• order on the appointment of financial assistance;
• executive document;
• application for tax deduction;
• certificate of completion;
• route sheet;
• other documentation.

Compound

Salaries are usually divided into basic and additional. Let's look at how to distinguish them.

Main

The main one consists of the following types of material rewards:

• salary or piece income;
• cash payments as a percentage of the amount of goods sold;
• profit of an intangible nature;
• bonuses for overtime work;
• additional payments to the salary.

Additional

Additional include:

• cash payments for and temporary disability;
• downtime compensation;
• costs associated with travel or food;
• profit that was received outside the billing period;
• other allowances and bonuses not directly provided for in the current form of remuneration.

Form of payment

Remuneration may be piecework or time-based. Let's consider the main nuances of using these systems.

Piecework

In the piecework form, the total amount of funds earned is calculated based on the volume of work performed or products produced.

Time-based

With time-based wages, wages are determined based on the number of hours actually worked, regardless of how many products were produced and how much work was performed.

General procedure and methodology for calculating wages in 2019

Just above we cited the legislative acts that regulate the calculation and calculation of wages.

But what formula can help make the calculation?

Formula

Let's consider what formula is used to calculate piecework and salary.

By salary

Salary by salary = salary part / number of working days for a certain period * number of days worked + amount of bonuses - personal income tax - amounts withheld from salary.

Piecework

Salary = piece rates * quantity of products produced + amount of bonuses + additional payments - personal income tax - deductions from wages.

How to calculate salary?

Salary is calculated using the formula given just above. However, when calculating, it is necessary to take into account some nuances. Let's look at them in more detail.

With northern and regional coefficient

So the formula looks like this:

Salary taking into account the coefficient = the value obtained by calculation using the formula * regional or northern coefficient.

The amount of personal income tax must be subtracted from the result obtained.

For a full and partial month

The salary for a full month is determined by the above formula. But what if the employee has not fully worked the period?

Salary for an incomplete month = value obtained by calculation using the formula / number of working days for a certain period * number of actual days worked.

By days

Wages for one day = value obtained by calculation using the formula / number of working days in the period.

In a year

When calculating wages for the year, it is customary to use the average daily earnings:

Average salary per day = amount of salary for the year / number of months / 29.3.

If the employee was on vacation

If an employee has taken a vacation, then salary calculation will be made using the following formula:

Wages, if there was a vacation in the billing period = employee’s salary / total number of working days in the period * number of days actually worked in the month.

With advance

The advance amount is calculated using the following formula:

Advance = employee salary / number of working days for a certain period * number of working days in the month before the date of payment of the advance.

After sick leave

Salary excluding temporary disability benefits is calculated as follows:

Wages after sick leave = employee’s salary / number of working days in a month according to the production calendar * number of days worked excluding those spent on sick leave.

In your arms

The employee receives his salary twice a month - an advance and the main part.

In this case, personal income tax is withheld from the main part and is not produced.

At 0.5 and 0.25 bets

When calculating partial bets, the following formulas are applied:

salary for 0.5 rate = employee's salary for full time * 0.5;

salary for 0.25 rate = full-time employee salary * 0.25.

Upon dismissal at the initiative of the employee

Payroll is calculated for the period from the date of payment of the last salary to.

The calculation takes the period from the date of the end of the last vacation until the moment of dismissal.

Calculation examples

Example No. 1.

The employee's salary is 20,000 rubles. The advance is issued on the 11th of the month, the main part of the salary is paid on the 3rd. You need to calculate your salary for March 2019.

Solution:

According to the production calendar in March 2019:

• 21 workers;
• 10 days off.

There were 7 working days before the advance payment: 20,000 / 21 * 7 = 6,667 rubles - the amount of the advance.

The main part of the salary will be: 20000 / 21 * (21-7) = 13333 rubles.

Example No. 2.

The employee was hired on April 14, 2019 for the position of equipment adjuster with a salary of 13,000 rubles. How to calculate the basic salary for this partial period?

Solution:

Let's use the production calendar for April 2019:

• 21 workers;
• 9 days off.

Let's use the formula for calculation: 13,000 / 21 * 12 = 7,429 rubles – wages for the period from April 14 to April 30, 2019.

How to calculate piecework payment?

To calculate piecework wages, you need to know the piecework prices per unit of production and the number of goods produced.

The calculation algorithm for piecework payment is given above.

Emerging nuances

Let's consider the nuances of calculation in some cases.

With a shift schedule

When scheduling by shift, we will use the formula for calculating by hour:

Wages for a shift schedule = number of hours actually worked per shift * hourly rate.

Calculation of deductions and taxes

The personal income tax rate is 13%.

Personal income tax is withheld once a month from the main part of the salary. Advance payments are not subject to income tax.

Calculation of additional wages

All additional allowances are summed up and ultimately form the final salary value:

Total salary = salary + sick leave + vacation pay + travel allowance.

Amount "13 salaries"